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)
Modified by
  • Commission Delegated Regulation (EU) 2019/2100of 30 September 2019amending Delegated Regulation (EU) 2019/815 with regard to updates of the taxonomy to be used for the single electronic reporting format(Text with EEA relevance), 32019R2100, December 16, 2019
  • Commission Delegated Regulation (EU) 2020/1989of 6 November 2020amending Delegated Regulation (EU) 2019/815 as regards the 2020 update of the taxonomy laid down in the regulatory technical standards for the single electronic reporting format(Text with EEA relevance), 32020R1989, December 18, 2020
  • Commission Delegated Regulation (EU) 2022/352of 29 November 2021amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format(Text with EEA relevance), 32022R0352, March 7, 2022
  • Commission Delegated Regulation (EU) 2022/2553of 21 September 2022amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format(Text with EEA relevance), 32022R2553, December 30, 2022
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 the Tables of Annexes II, 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 a 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 "https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor"
esef_allprefix applied in the Table of Annex VI for elements defined in the namespace "https://www.esma.europa.eu/taxonomy/2022-03-24/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 "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full"
Copyright and database right in the IFRS Taxonomy Materials is held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside of the EEA. Commercial Use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org
ANNEX 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 2023 that correspond to the elements in the Table of this Annex.
TableMandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2023
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 borrowing costs [text block]text blockIAS 23 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 blockIFRS 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 hyperinflationary reporting [text block]text blockIAS 29 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 interests in other entities [text block]text blockIFRS 12.1 Disclosure
Disclosure of interim financial reporting [text block]text blockIAS 34 Content of an interim financial report
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 blockIFRS 16 Presentation, 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 material accounting policy information [text block]text blockEffective 2023-01-01 IAS 1.117 Disclosure
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 other provisions, contingent liabilities and contingent assets [text block]text blockIAS 37 Disclosure
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 regulatory deferral accounts [text block]text blockIFRS 14 Disclosure, IFRS 14 Presentation
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
Disclosure of revenue from contracts with customers [text block]text blockIFRS 15 Disclosure, IFRS 15 Presentation
Disclosure of separate financial statements [text block]text blockIAS 27 Disclosure, IFRS 12 Objective
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 blockIAS 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 statements for financial years beginning on or after 1 January 2023
PrefixElement name/role URIElement type and attributesLabel typeLabel contentReferences
ifrs-fullAbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMembermemberlabelAbnormally large changes in asset prices or foreign exchange rates [member]example: IAS 10.22
documentationThis member stands for abnormally large changes in asset prices or foreign exchange rates.
ifrs-fullAccountingEstimatesAxisaxislabelAccounting estimates [axis]Disclosure: IAS 8.39
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullAccountingEstimatesMembermember [default]labelAccounting estimates [member]Disclosure: IAS 8.39
documentationExpiry date 2023-01-01: 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. Effective 2023-01-01: This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents the standard value for the "Accounting estimates" axis if no other member is used
ifrs-fullAccountingProfitX duration, creditlabelAccounting profitDisclosure: IAS 12.81 c (i), Disclosure: IAS 12.81 c (ii)
documentationThe amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]
ifrs-fullAccrualsX instant, creditlabelAccrualsCommon practice: IAS 1.78
documentationThe amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees.
ifrs-fullAccrualsAndDeferredIncomeIncludingContractLiabilitiesX instant, creditlabelAccruals and deferred income including contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of accruals and deferred income, including contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]
totalLabelTotal accruals and deferred income including contract liabilities
ifrs-fullAccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstractlabelAccruals and deferred income including contract liabilities [abstract]
ifrs-fullAccrualsClassifiedAsCurrentX instant, creditlabelAccruals classified as currentCommon practice: IAS 1.78
documentationThe amount of accruals classified as current. [Refer: Accruals]
ifrs-fullAccrualsClassifiedAsNoncurrentX instant, creditlabelAccruals classified as non-currentCommon practice: IAS 1.78
documentationThe amount of accruals classified as non-current. [Refer: Accruals]
ifrs-fullAccruedIncomeIncludingContractAssetsX instant, debitlabelAccrued income including contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of assets representing income that has been earned but is not yet a receivable, including contract assets. [Refer: Contract assets]
totalLabelTotal accrued income including contract assets
ifrs-fullAccruedIncomeIncludingContractAssetsAbstractlabelAccrued income including contract assets [abstract]
ifrs-fullAccruedIncomeOtherThanContractAssetsX instant, debitlabelAccrued income other than contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer: Contract assets]
ifrs-fullAccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssetsX instant, debitlabelAccumulated 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 assetsDisclosure: IFRS 7.9 c
documentationThe accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets]
ifrs-fullAccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsX instantlabelAccumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or lossDisclosure: IFRS 7.9 d
documentationThe accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments; Financial assets]
ifrs-fullAccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiabilityX instant, creditlabelAccumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liabilityDisclosure: IFRS 7.10 A a, Disclosure: IFRS 7.10 a
documentationThe accumulated increase (decrease) in the fair value of financial liabilities that is attributable to changes in the credit risk of the liabilities. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability]
ifrs-fullAccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssetsX instant, debitlabelAccumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.9 c
documentationThe accumulated increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in the market conditions that gave rise to the market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Market risk [member]]
ifrs-fullAccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsX instantlabelAccumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.9 d
documentationThe aggregate increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]; Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments]
ifrs-fullAccumulatedDepreciationAmortisationAndImpairmentMembermemberlabelAccumulated depreciation, amortisation and impairment [member]Disclosure: IAS 16.73 d, Disclosure: IAS 16.75 b, Disclosure: IAS 38.118 c, Disclosure: IAS 40.79 c, Disclosure: IAS 41.54 f
documentationThis member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]
ifrs-fullAccumulatedDepreciationAndAmortisationMembermemberlabelAccumulated depreciation and amortisation [member]Common practice: IAS 16.73 d, Disclosure: IAS 16.75 b, Common practice: IAS 38.118 c, Common practice: IAS 40.79 c, Common practice: IAS 41.54 f
documentationThis member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
ifrs-fullAccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssetsX instant, debitlabelAccumulated fair value hedge adjustment on hedged item included in carrying amount, assetsDisclosure: IFRS 7.24B a (ii)
documentationThe accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [member]]
ifrs-fullAccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilitiesX instant, creditlabelAccumulated fair value hedge adjustment on hedged item included in carrying amount, liabilitiesDisclosure: IFRS 7.24B a (ii)
documentationThe accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [member]]
ifrs-fullAccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssetsX instant, debitlabelAccumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assetsDisclosure: IFRS 7.24B a (v)
documentationThe accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [member]]
ifrs-fullAccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilitiesX instant, creditlabelAccumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilitiesDisclosure: IFRS 7.24B a (v)
documentationThe accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [member]]
ifrs-fullAccumulatedImpairmentMembermemberlabelAccumulated impairment [member]Common practice: IAS 16.73 d, Common practice: IAS 38.118 c, Common practice: IAS 40.79 c, Common practice: IAS 41.54 f, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35H, Example: IFRS 7.35 N, Example: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 b
documentationThis member stands for accumulated impairment. [Refer: Impairment loss]
ifrs-fullAccumulatedOtherComprehensiveIncomeX instant, creditlabelAccumulated other comprehensive incomeCommon practice: IAS 1.55
documentationThe 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]
totalLabelTotal accumulated other comprehensive income
ifrs-fullAccumulatedOtherComprehensiveIncomeAbstractlabelAccumulated other comprehensive income [abstract]
ifrs-fullAccumulatedOtherComprehensiveIncomeMembermemberlabelAccumulated other comprehensive income [member]Common practice: IAS 1.108
documentationThis member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullAcquisitionAndAdministrationExpenseRelatedToInsuranceContractsX duration, debitlabelAcquisition and administration expense related to insurance contractsCommon practice: Expiry date 2023-01-01 IAS 1.85
documentationThe amount of acquisition and administration expense relating to insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullAcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDateX instant, creditlabelAcquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition dateDisclosure: IFRS 3.B64 p (i)
documentationThe acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Business combinations [member]]
ifrs-fullAcquisitiondateFairValueOfTotalConsiderationTransferredX instant, creditlabelConsideration transferred, acquisition-date fair valueDisclosure: IFRS 3.B64 f
documentationThe fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]
totalLabelTotal consideration transferred, acquisition-date fair value
ifrs-fullAcquisitiondateFairValueOfTotalConsiderationTransferredAbstractlabelAcquisition-date fair value of total consideration transferred [abstract]
ifrs-fullAcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX duration, debitlabelAcquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 m
documentationThe amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
ifrs-fullAcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX duration, debitlabelAcquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 m
documentationThe amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
ifrs-fullAcquisitionsThroughBusinessCombinationsBiologicalAssetsX duration, debitlabelAcquisitions through business combinations, biological assetsDisclosure: IAS 41.50 e
documentationThe increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets]
ifrs-fullAcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContractsX duration, debitlabelAcquisitions through business combinations, deferred acquisition costs arising from insurance contractsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase in deferred acquisition costs arising from insurance contracts resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Deferred acquisition costs arising from insurance contracts]
ifrs-fullAcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwillX duration, debitlabelAcquisitions through business combinations, intangible assets and goodwillCommon practice: IAS 38.118 e (i)
documentationThe increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill]
ifrs-fullAcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillX duration, debitlabelAcquisitions through business combinations, intangible assets other than goodwillDisclosure: IAS 38.118 e (i)
documentationThe increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
ifrs-fullAcquisitionsThroughBusinessCombinationsInvestmentPropertyX duration, debitlabelAcquisitions through business combinations, investment propertyDisclosure: IAS 40.76 b, Disclosure: IAS 40.79 d (ii)
documentationThe increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property]
ifrs-fullAcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelAcquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issuedCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullAcquisitionsThroughBusinessCombinationsOtherProvisionsX duration, creditlabelAcquisitions through business combinations, other provisionsCommon practice: IAS 37.84
documentationThe increase in other provisions resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Other provisions]
ifrs-fullAcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentX duration, debitlabelAcquisitions through business combinations, property, plant and equipmentDisclosure: IAS 16.73 e (iii)
documentationThe increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
ifrs-fullAcquisitionsThroughBusinessCombinationsReinsuranceAssetsX duration, debitlabelAcquisitions through business combinations, reinsurance assetsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase in reinsurance assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Reinsurance assets]
ifrs-fullActualClaimsThatAriseFromContractsWithinScopeOfIFRS17X instant, debitlabelActual claims that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThe amount of the actual claims that arise from contracts within the scope of IFRS 17.
ifrs-fullActuarialAssumptionOfDiscountRatesX.XX instantlabelActuarial assumption of discount ratesCommon practice: IAS 19.144
documentationThe discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfDiscountRatesMembermemberlabelActuarial assumption of discount rates [member]Common practice: IAS 19.145
documentationThis member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfExpectedRatesOfInflationX.XX instantlabelActuarial assumption of expected rates of inflationCommon practice: IAS 19.144
documentationThe expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfExpectedRatesOfInflationMembermemberlabelActuarial assumption of expected rates of inflation [member]Common practice: IAS 19.145
documentationThis member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfExpectedRatesOfPensionIncreasesX.XX instantlabelActuarial assumption of expected rates of pension increasesCommon practice: IAS 19.144
documentationThe expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfExpectedRatesOfPensionIncreasesMembermemberlabelActuarial assumption of expected rates of pension increases [member]Common practice: IAS 19.145
documentationThis member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfExpectedRatesOfSalaryIncreasesX.XX instantlabelActuarial assumption of expected rates of salary increasesCommon practice: IAS 19.144
documentationThe expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMembermemberlabelActuarial assumption of expected rates of salary increases [member]Common practice: IAS 19.145
documentationThis member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfLifeExpectancyAfterRetirement2019DURlabelActuarial assumption of life expectancy after retirementCommon practice: IAS 19.144
documentationThe life expectancy after retirement used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfLifeExpectancyAfterRetirementMembermemberlabelActuarial assumption of life expectancy after retirement [member]Common practice: IAS 19.145
documentationThis member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfMedicalCostTrendRatesX.XX instantlabelActuarial assumption of medical cost trend ratesCommon practice: IAS 19.144
documentationMedical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfMedicalCostTrendRatesMembermemberlabelActuarial assumption of medical cost trend rates [member]Common practice: IAS 19.145
documentationThis member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfMortalityRatesX.XX instantlabelActuarial assumption of mortality ratesCommon practice: IAS 19.144
documentationThe mortality rate used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfMortalityRatesMembermemberlabelActuarial assumption of mortality rates [member]Common practice: IAS 19.145
documentationThis member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfRetirementAge2019DURlabelActuarial assumption of retirement ageCommon practice: IAS 19.144
documentationThe retirement age used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfRetirementAgeMembermemberlabelActuarial assumption of retirement age [member]Common practice: IAS 19.145
documentationThis member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionsAxisaxislabelActuarial assumptions [axis]Disclosure: IAS 19.145
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullActuarialAssumptionsMembermember [default]labelActuarial assumptions [member]Disclosure: IAS 19.145
documentationThis member stands for all actuarial assumptions. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. It also represents the standard value for the "Actuarial assumptions" axis if no other member is used.
ifrs-fullActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlansX duration, creditlabelActuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]
ifrs-fullActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptionsDisclosure: IAS 19.141 c (ii)
documentationThe 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)]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in demographic assumptions
ifrs-fullActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlansX duration, creditlabelActuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]
ifrs-fullActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlansX duration, creditlabelActuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster’s fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]
ifrs-fullActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptionsDisclosure: IAS 19.141 c (iii)
documentationThe 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)]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in financial assumptions
ifrs-fullActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlansX duration, creditlabelActuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster’s fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]
ifrs-fullActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlansX duration, creditlabelActuarial gains (losses) arising from experience adjustments, before tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments]
ifrs-fullActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustmentsCommon practice: IAS 19.141 c
documentationThe 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)]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from experience adjustments
ifrs-fullActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlansX duration, creditlabelActuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments]
ifrs-fullActuarialPresentValueOfPromisedRetirementBenefitsX instant, creditlabelActuarial present value of promised retirement benefitsDisclosure: IAS 26.35 d
documentationThe present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.
ifrs-fullAdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssetsX durationlabelAdditional allowance recognised in profit or loss, allowance account for credit losses of financial assetsCommon practice: Expiry date 2023-01-01 IFRS 7.16
documentationThe amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullAdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstractlabelAdditional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
ifrs-fullAdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstractlabelAdditional disclosures related to regulatory deferral accounts [abstract]
ifrs-fullAdditionalInformationAboutEntityExposureToRisktextlabelAdditional information about entity exposure to riskDisclosure: IFRS 7.35
documentationAdditional information about the entity’s exposure to risk when the quantitative data disclosed are unrepresentative.
ifrs-fullAdditionalInformationAboutInsuranceContractsExplanatorytext blocklabelAdditional information about insurance contracts [text block]Disclosure: Effective 2023-01-01 IFRS 17.94
documentationAdditional information about insurance contracts necessary to meet the objective of the disclosure requirements in IFRS 17. [Refer: Insurance contracts [member]]
ifrs-fullAdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombinationtextlabelAdditional information about nature and financial effect of business combinationDisclosure: IFRS 3.63
documentationAdditional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Business combinations [member]]
ifrs-fullAdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatorytext blocklabelAdditional information about nature of and changes in risks associated with interests in structured entities [text block]Disclosure: IFRS 12.B25
documentationThe disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities.
ifrs-fullAdditionalInformationAboutSharebasedPaymentArrangementstext blocklabelAdditional information about share-based payment arrangements [text block]Disclosure: IFRS 2.52
documentationAdditional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]]
ifrs-fullAdditionalInformationAbstractlabelAdditional information [abstract]
ifrs-fullAdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration, creditlabelAdditional liabilities, contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]
totalLabelTotal additional liabilities, contingent liabilities recognised in business combination
ifrs-fullAdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstractlabelAdditional liabilities, contingent liabilities recognised in business combination [abstract]
ifrs-fullAdditionalPaidinCapitalX instant, creditlabelAdditional paid-in capitalCommon practice: IAS 1.55
documentationThe amount received or receivable from the issuance of the entity’s shares in excess of nominal value and amounts received from other transactions involving the entity’s stock or stockholders.
ifrs-fullAdditionalPaidinCapitalMembermemberlabelAdditional paid-in capital [member]Common practice: IAS 1.108
documentationThis member stands for amounts received from issuance of the entity’s shares in excess of nominal value and amounts received from other transactions involving the entity’s stock or stockholders.
ifrs-fullAdditionalProvisionsOtherProvisionsX duration, creditlabelAdditional provisions, other provisionsDisclosure: IAS 37.84 b
documentationThe amount of additional other provisions made. [Refer: Other provisions]
totalLabelTotal additional provisions, other provisions
ifrs-fullAdditionalProvisionsOtherProvisionsAbstractlabelAdditional provisions, other provisions [abstract]
ifrs-fullAdditionalRecognitionGoodwillX duration, debitlabelAdditional recognition, goodwillDisclosure: IFRS 3.B67 d (ii)
documentationThe amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held for sale [member]]
ifrs-fullAdditionsFromAcquisitionsInvestmentPropertyX duration, debitlabelAdditions from acquisitions, investment propertyDisclosure: IAS 40.76 a, Disclosure: IAS 40.79 d (i)
documentationThe amount of additions to investment property resulting from acquisitions. [Refer: Investment property]
ifrs-fullAdditionsFromPurchasesBiologicalAssetsX duration, debitlabelAdditions from purchases, biological assetsDisclosure: IAS 41.50 b
documentationThe amount of additions to biological assets resulting from purchases. [Refer: Biological assets]
ifrs-fullAdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssetsX duration, debitlabelAdditions from subsequent expenditure recognised as asset, biological assetsCommon practice: IAS 41.50
documentationThe amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets]
ifrs-fullAdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentPropertyX duration, debitlabelAdditions from subsequent expenditure recognised as asset, investment propertyDisclosure: IAS 40.76 a, Disclosure: IAS 40.79 d (i)
documentationThe amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property]
ifrs-fullAdditionsInvestmentPropertyAbstractlabelAdditions, investment property [abstract]
ifrs-fullAdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelAdditions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 b
documentationThe increase in liabilities under insurance contracts and reinsurance contracts issued, resulting from additions other than through business combinations. [Refer: Liabilities under insurance contracts and reinsurance contracts issued; Business combinations [member]]
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsX duration, debitlabelAdditions other than through business combinations, biological assetsCommon practice: IAS 41.50
documentationThe amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets]
totalLabelTotal additions other than through business combinations, biological assets
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstractlabelAdditions other than through business combinations, biological assets [abstract]
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillX duration, debitlabelAdditions other than through business combinations, intangible assets other than goodwillDisclosure: IAS 38.118 e (i)
documentationThe amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyX duration, debitlabelAdditions other than through business combinations, investment propertyDisclosure: IAS 40.76 a, Disclosure: IAS 40.79 d (i)
documentationThe amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property]
totalLabelTotal additions other than through business combinations, investment property
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentX duration, debitlabelAdditions other than through business combinations, property, plant and equipmentDisclosure: IAS 16.73 e (i)
documentationThe amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsReinsuranceAssetsX duration, debitlabelAdditions other than through business combinations, reinsurance assetsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe amount of additions to reinsurance assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Reinsurance assets]
ifrs-fullAdditionsToNoncurrentAssetsX duration, debitlabelAdditions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contractsDisclosure: IFRS 8.24 b, Disclosure: IFRS 8.28 e
documentationThe amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]
ifrs-fullAdditionsToRightofuseAssetsX duration, debitlabelAdditions to right-of-use assetsDisclosure: IFRS 16.53 h
documentationThe amount of additions to right-of-use assets. [Refer: Right-of-use assets]
ifrs-fullAddressOfRegisteredOfficeOfEntitytextlabelAddress of entity’s registered officeDisclosure: IAS 1.138 a
documentationThe address at which the entity’s office is registered.
ifrs-fullAddressWhereConsolidatedFinancialStatementsAreObtainabletextlabelAddress where consolidated financial statements are obtainableDisclosure: IAS 27.16 a
documentationThe address where consolidated financial statements that comply with IFRSs of the entity’s ultimate or any intermediate parent are obtainable. [Refer: Consolidated [member]; IFRSs [member]]
ifrs-fullAdjustedWeightedAverageSharesshareslabelWeighted average number of ordinary shares used in calculating diluted earnings per shareDisclosure: IAS 33.70 b
documentationThe weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
ifrs-fullAdjustmentsForAmortisationExpenseX duration, debitlabelAdjustments for amortisation expenseCommon practice: IAS 7.20
documentationAdjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]
ifrs-fullAdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems(X) duration, debitlabelAmounts 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 taxDisclosure: Expiry date 2023-01-01 IFRS 7.23 e
documentationThe 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]]
negatedLabelAmounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax
ifrs-fullAdjustmentsForCurrentTaxOfPriorPeriodX duration, debitlabelAdjustments for current tax of prior periodsExample: IAS 12.80 b
documentationAdjustments of tax expense (income) recognised in the period for current tax of prior periods.
ifrs-fullAdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsX duration, debitlabelAdjustments for decrease (increase) in accrued income including contract assetsCommon practice: IAS 7.20 a
documentationAdjustments for the decrease (increase) in accrued income including contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income including contract assets; Profit (loss)]
totalLabelTotal adjustments for decrease (increase) in accrued income including contract assets
ifrs-fullAdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstractlabelAdjustments for decrease (increase) in accrued income including contract assets [abstract]
ifrs-fullAdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssetsX duration, debitlabelAdjustments for decrease (increase) in accrued income other than contract assetsCommon practice: IAS 7.20 a
documentationAdjustments for the decrease (increase) in accrued income other than contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income other than contract assets; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInBiologicalAssetsX duration, debitlabelAdjustments for decrease (increase) in biological assetsCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInContractAssetsX duration, debitlabelAdjustments for decrease (increase) in contract assetsCommon practice: IAS 7.20 a
documentationAdjustments for the decrease (increase) in contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract assets; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInDerivativeFinancialAssetsX duration, debitlabelAdjustments for decrease (increase) in derivative financial assetsCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial assets; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTradingX duration, debitlabelAdjustments for decrease (increase) in financial assets held for tradingCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified as held for trading; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInInventoriesX duration, debitlabelAdjustments for decrease (increase) in inventoriesCommon practice: IAS 7.20 a
documentationAdjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanksX duration, debitlabelAdjustments for decrease (increase) in loans and advances to banksCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to banks; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomersX duration, debitlabelAdjustments for decrease (increase) in loans and advances to customersCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to customers; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInOtherAssetsX duration, debitlabelAdjustments for decrease (increase) in other assetsCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInOtherCurrentAssetsX duration, debitlabelAdjustments for decrease (increase) in other current assetsCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current assets; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesX duration, debitlabelAdjustments for decrease (increase) in other operating receivablesCommon practice: IAS 7.20 a
documentationAdjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInPrepaidExpensesX duration, debitlabelAdjustments for decrease (increase) in prepaid expensesCommon practice: IAS 7.20
documentationAdjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Current prepaid expenses; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedX duration, debitlabelAdjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowedCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Reverse repurchase agreements and cash collateral on securities borrowed; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInTradeAccountReceivableX duration, debitlabelAdjustments for decrease (increase) in trade accounts receivableCommon practice: IAS 7.20 a
documentationAdjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInTradeAndOtherReceivablesX duration, debitlabelAdjustments for decrease (increase) in trade and other receivablesCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)]
ifrs-fullAdjustmentsForDeferredTaxExpenseX duration, debitlabelAdjustments for deferred tax expenseCommon practice: IAS 7.20
documentationAdjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)]
ifrs-fullAdjustmentsForDeferredTaxOfPriorPeriodsX duration, debitlabelAdjustments for deferred tax of prior periodsCommon practice: IAS 12.80
documentationAdjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.
ifrs-fullAdjustmentsForDepreciationAndAmortisationExpenseX duration, debitlabelAdjustments for depreciation and amortisation expenseCommon practice: IAS 7.20 b
documentationAdjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]
ifrs-fullAdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration, debitlabelAdjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or lossCommon practice: IAS 7.20
documentationAdjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)]
ifrs-fullAdjustmentsForDepreciationExpenseX duration, debitlabelAdjustments for depreciation expenseCommon practice: IAS 7.20
documentationAdjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForDividendIncomeX duration, creditlabelAdjustments for dividend incomeCommon practice: IAS 7.20
documentationAdjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]
ifrs-fullAdjustmentsForFairValueGainsLossesX duration, debitlabelAdjustments for fair value losses (gains)Common practice: IAS 7.20 b
documentationAdjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForFinanceCostsX duration, debitlabelAdjustments for finance costsCommon practice: IAS 7.20 c
documentationAdjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]
ifrs-fullAdjustmentsForFinanceIncomeX duration, creditlabelAdjustments for finance incomeCommon practice: IAS 7.20
documentationAdjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)]
ifrs-fullAdjustmentsForFinanceIncomeCostX duration, creditlabelAdjustments for finance income (cost)Common practice: IAS 7.20
documentationAdjustments for net finance income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income (cost); Profit (loss)]
ifrs-fullAdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociatesX duration, creditlabelAdjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associatesCommon practice: IAS 7.20
documentationAdjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; Profit (loss)]
ifrs-fullAdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipmentX duration, creditlabelAdjustments for gain (loss) on disposals, property, plant and equipmentCommon practice: IAS 7.20
documentationAdjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment]
ifrs-fullAdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssetsX duration, creditlabelAdjustments for gains (losses) on change in fair value less costs to sell, biological assetsCommon practice: IAS 7.20
documentationAdjustments for gains (losses) on changes in the fair value less costs to sell of biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]
ifrs-fullAdjustmentsForGainsLossesOnChangeInFairValueOfDerivativesX duration, creditlabelAdjustments for gains (losses) on change in fair value of derivativesCommon practice: IAS 7.20
documentationAdjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)]
ifrs-fullAdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentPropertyX duration, creditlabelAdjustments for gains (losses) on fair value adjustment, investment propertyCommon practice: IAS 7.20
documentationAdjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment property; Profit (loss)]
ifrs-fullAdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwillX duration, debitlabelAdjustments for impairment loss recognised in profit or loss, goodwillCommon practice: IAS 7.20
documentationAdjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss]
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or lossCommon practice: IAS 7.20 b
documentationAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssetsX duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assetsCommon practice: IAS 7.20
documentationAdjustments for impairment loss (reversal of impairment loss) on exploration and evaluation assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventoriesX duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventoriesCommon practice: IAS 7.20
documentationAdjustments for impairment loss (reversal of impairment loss) on inventories recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advancesCommon practice: IAS 7.20
documentationAdjustments for impairment loss (reversal of impairment loss) on loans and advances recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentX duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipmentCommon practice: IAS 7.20
documentationAdjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment]
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivablesX duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivablesCommon practice: IAS 7.20
documentationAdjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullAdjustmentsForIncomeTaxExpenseX duration, debitlabelAdjustments for income tax expenseDisclosure: IAS 7.35
documentationAdjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInContractLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in contract liabilitiesCommon practice: IAS 7.20 a
documentationAdjustments for the increase (decrease) in contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract liabilities; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in deferred income including contract liabilitiesCommon practice: IAS 7.20 a
documentationAdjustments for the increase (decrease) in deferred income including contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income including contract liabilities; Profit (loss)]
totalLabelTotal adjustments for increase (decrease) in deferred income including contract liabilities
ifrs-fullAdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstractlabelAdjustments for increase (decrease) in deferred income including contract liabilities [abstract]
ifrs-fullAdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in deferred income other than contract liabilitiesCommon practice: IAS 7.20 a
documentationAdjustments for the increase (decrease) in deferred income other than contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income other than contract liabilities; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInDepositsFromBanksX duration, debitlabelAdjustments for increase (decrease) in deposits from banksCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInDepositsFromCustomersX duration, debitlabelAdjustments for increase (decrease) in deposits from customersCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from customers; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in derivative financial liabilitiesCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in employee benefit liabilitiesCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTradingX duration, debitlabelAdjustments for increase (decrease) in financial liabilities held for tradingCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in insurance, reinsurance and investment contract liabilitiesCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInOtherCurrentLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in other current liabilitiesCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current liabilities; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInOtherLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in other liabilitiesCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInOtherOperatingPayablesX duration, debitlabelAdjustments for increase (decrease) in other operating payablesCommon practice: IAS 7.20 a
documentationAdjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLentX duration, debitlabelAdjustments for increase (decrease) in repurchase agreements and cash collateral on securities lentCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Repurchase agreements and cash collateral on securities lent; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInTradeAccountPayableX duration, debitlabelAdjustments for increase (decrease) in trade accounts payableCommon practice: IAS 7.20 a
documentationAdjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInTradeAndOtherPayablesX duration, debitlabelAdjustments for increase (decrease) in trade and other payablesCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTimeX duration, debitlabelAdjustments for increase in other provisions arising from passage of timeCommon practice: IAS 7.20
documentationAdjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Other provisions [member]]
ifrs-fullAdjustmentsForInterestExpenseX duration, debitlabelAdjustments for interest expenseCommon practice: IAS 7.20
documentationAdjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]
ifrs-fullAdjustmentsForInterestIncomeX duration, creditlabelAdjustments for interest incomeCommon practice: IAS 7.20
documentationAdjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]
ifrs-fullAdjustmentsForLossesGainsOnDisposalOfNoncurrentAssetsX duration, debitlabelAdjustments for losses (gains) on disposal of non-current assetsCommon practice: IAS 7.14
documentationAdjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)]
ifrs-fullAdjustmentsForProvisionsX duration, debitlabelAdjustments for provisionsCommon practice: IAS 7.20 b
documentationAdjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]
ifrs-fullAdjustmentsForReconcileProfitLossX duration, debitlabelAdjustments to reconcile profit (loss)Disclosure: IAS 7.20
documentationAdjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
totalLabelTotal adjustments to reconcile profit (loss)
ifrs-fullAdjustmentsForReconcileProfitLossAbstractlabelAdjustments to reconcile profit (loss) [abstract]
ifrs-fullAdjustmentsForSharebasedPaymentsX duration, debitlabelAdjustments for share-based paymentsCommon practice: IAS 7.20 b
documentationAdjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForUndistributedProfitsOfAssociates(X) duration, creditlabelAdjustments for undistributed profits of associatesCommon practice: IAS 7.20 b
documentationAdjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Profit (loss)]
negatedLabelAdjustments for undistributed profits of associates
ifrs-fullAdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethodX duration, creditlabelAdjustments for undistributed profits of investments accounted for using equity methodCommon practice: IAS 7.20
documentationAdjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)]
ifrs-fullAdjustmentsForUnrealisedForeignExchangeLossesGainsX duration, debitlabelAdjustments for unrealised foreign exchange losses (gains)Example: IAS 7 – A Statement of cash flows for an entity other than a financial institution, Common practice: IAS 7.20 b
documentationAdjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments(X) duration, debitlabelAdjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instrumentsCommon practice: IAS 33.70 a
documentationThe adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings (loss) resulting from interest and dividends on equity instruments other than preference shares and participating equity instruments.
negatedLabelAdjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instruments
ifrs-fullAdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare(X) duration, debitlabelAdjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per shareDisclosure: IAS 33.70 a
documentationThe adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings per share. It represents the aggregate of the reconciliation amounts for all classes of instruments that affect basic earnings per share.
negatedTotalLabelTotal adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share
ifrs-fullAdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapitalX duration, debitlabelAdjustments to reconcile profit (loss) other than changes in working capitalCommon practice: IAS 7.20
documentationAdjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstractlabelAdjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share [abstract]
ifrs-fullAdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstractlabelAdjustments to reconcile profit (loss) to numerator used in calculating earnings per share [abstract]
ifrs-fullAdjustmentToCarryingAmountsReportedUnderPreviousGAAPX instant, debitlabelAggregate adjustment to carrying amounts of investments reported under previous GAAPDisclosure: IFRS 1.31 c
documentationThe amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity’s first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]
ifrs-fullAdjustmentToMidmarketConsensusPriceMeasurementInputMembermemberlabelAdjustment to mid-market consensus price, measurement input [member]Example: IFRS 13.B36 c
documentationThis member stands for an adjustment to mid-market consensus price, used as a measurement input.
ifrs-fullAdjustmentToProfitLossForPreferenceShareDividends(X) duration, debitlabelAdjustment to profit (loss) for preference share dividendsExample: IAS 33 -, Example: 12 Calculation and presentation of basic and diluted earnings per share (comprehensive, Example:, Example: IAS 33.70 a
documentationAdjustment to profit (loss) for non-participating preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Preference shares [member]; Profit (loss)]
negatedLabelAdjustment to profit (loss) for preference share dividends
ifrs-fullAdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlansX duration, debitlabelAdministration costs not reflected in return on plan assets, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of administration costs in the current period related to defined benefit plans that are not reflected in the return on plan assets. [Refer: Administrative expenses; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets; Return on plan assets excluding interest income or expense, net of tax, defined benefit plans; Return on plan assets excluding interest income or expense, before tax, defined benefit plans]
ifrs-fullAdministrativeExpense(X) duration, debitlabelAdministrative expensesExample: IAS 1.103, Disclosure: IAS 1.99, Disclosure: IAS 26.35 b (vi)
documentationThe amount of expenses that the entity classifies as being administrative.
negatedLabelAdministrative expenses
ifrs-fullAdvancesX instant, creditlabelAdvances received, representing contract liabilities for performance obligations satisfied at point in timeCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of advances received representing contract liabilities for performance obligations satisfied at a point in time. [Refer: Contract liabilities; Performance obligations satisfied at point in time [member]]
ifrs-fullAdvertisingExpenseX duration, debitlabelAdvertising expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from advertising.
ifrs-fullAggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMembermemberlabelAggregate adjustment to carrying amounts reported under previous GAAP [member]Disclosure: IFRS 1.30 b
documentationThis member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]]
ifrs-fullAggregateContinuingAndDiscontinuedOperationsMembermemberlabelAggregate continuing and discontinued operations [member]Disclosure: IFRS 5 – Presentation and disclosu
documentationThis member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations [member]]
ifrs-fullAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX instantlabelAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossDisclosure: IFRS 7.28 b
documentationThe 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]]
periodStartLabelAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at beginning of period
periodEndLabelAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at end of period
ifrs-fullAggregatedIndividuallyImmaterialAssociatesMembermemberlabelAggregated individually immaterial associates [member]Disclosure: IFRS 12.21 c (ii), Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThis member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]
ifrs-fullAggregatedIndividuallyImmaterialBusinessCombinationsMembermemberlabelAggregated individually immaterial business combinations [member]Disclosure: IFRS 3.B65
documentationThis member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]
ifrs-fullAggregatedIndividuallyImmaterialJointVenturesMembermemberlabelAggregated individually immaterial joint ventures [member]Disclosure: IFRS 12.21 c (i), Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThis member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]
ifrs-fullAggregatedMeasurementMembermember [default]labelAggregated measurement [member]Disclosure: IAS 40.32 A, Disclosure: IAS 41.50, Disclosure: IFRS 13.93 a
documentationThis member stands for all types of measurement. It also represents the standard value for the "Measurement" axis if no other member is used.
ifrs-fullAggregatedTimeBandsMembermemberlabelAggregated time bands [member]Disclosure: IAS 1.61, Example: IAS 19.147 c, Disclosure: IFRS 15.120 b (i), Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.109 A, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: IFRS 7.23B a, Example: IFRS 7.B11, Example: IFRS 7.B35
documentationThis member stands for aggregated time bands. It also represents the standard value for the "Maturity" axis if no other member is used.
ifrs-fullAggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMembermemberlabelAggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member]Disclosure: IAS 36.135
documentationThis member stands for the aggregate of cash-generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Cash-generating units [member]; Goodwill; Intangible assets other than goodwill]
ifrs-fullAggregateOfFairValuesMembermember [default]labelAggregate of fair values [member]Disclosure: IFRS 1.30 a
documentationThis member stands for the aggregate of fair values. It also represents the standard value for the "Fair value as deemed cost" axis if no other member is used.
ifrs-fullAgriculturalProduceByGroupAxisaxislabelAgricultural produce by group [axis]Common practice: IAS 41.46 b (ii)
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullAgriculturalProduceGroupMembermember [default]labelAgricultural produce, group [member]Common practice: IAS 41.46 b (ii)
documentationThis member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the "Agricultural produce by group" axis if no other member is used. [Refer: Current agricultural produce]
ifrs-fullAircraftX instant, debitlabelAircraftExample: IAS 16.37 e
documentationThe amount of property, plant and equipment representing aircraft used in the entity’s operations.
ifrs-fullAircraftMembermemberlabelAircraft [member]Example: IAS 16.37 e
documentationThis member stands for a class of property, plant and equipment representing aircraft used in entity’s operations. [Refer: Property, plant and equipment]
ifrs-fullAirportLandingRightsMembermemberlabelAirport landing rights [member]Common practice: IAS 38.119
documentationThis member stands for airport landing rights.
ifrs-fullAllLevelsOfFairValueHierarchyMembermember [default]labelAll levels of fair value hierarchy [member]Disclosure: IAS 19.142, Disclosure: IFRS 13.93 b
documentationThis member stands for all levels of the fair value hierarchy. It also represents the standard value for the "Levels of fair value hierarchy" axis if no other member is used.
ifrs-fullAllOtherSegmentsMembermemberlabelAll other segments [member]Disclosure: IFRS 15.115, Disclosure: IFRS 8.16
documentationThis member stands for business activities and operating segments that are not reportable.
ifrs-fullAllowanceAccountForCreditLossesOfFinancialAssetsX instant, creditlabelAllowance account for credit losses of financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.16
documentationThe amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]
periodStartLabelAllowance account for credit losses of financial assets at beginning of period
periodEndLabelAllowance account for credit losses of financial assets at end of period
ifrs-fullAllowanceForCreditLossesMembermemberlabelAllowance for credit losses [member]Common practice: IAS 12.81 g
documentationThis member stands for an allowance account used to record impairments to financial assets due to credit losses.
ifrs-fullAllTypesOfDepositaryReceiptsMembermemberlabelAll types of depositary receipts [member]Common practice: IAS 1.112 c
documentationThis member stands for all types of depositary receipts.
ifrs-fullAllYearsOfInsuranceClaimMembermember [default]labelAll years of insurance claim [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for all years of the insurance claims. It also represents the standard value for the "Years of insurance claim" axis if no other member is used.
ifrs-fullAmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomersX duration, debitlabelAmortisation, assets recognised from costs incurred to obtain or fulfil contracts with customersDisclosure: IFRS 15.128 b
documentationThe amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense]
ifrs-fullAmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts(X) duration, creditlabelAmortisation, deferred acquisition costs arising from insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 c
documentationThe 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]]
negatedLabelAmortisation, deferred acquisition costs arising from insurance contracts
ifrs-fullAmortisationExpenseX duration, debitlabelAmortisation expenseCommon practice: IAS 1.112 c
documentationThe amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.
ifrs-fullAmortisationIntangibleAssetsOtherThanGoodwill(X) durationlabelAmortisation, intangible assets other than goodwillDisclosure: IAS 38.118 e (vi)
documentationThe amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelAmortisation, intangible assets other than goodwill
ifrs-fullAmortisationMethodIntangibleAssetsOtherThanGoodwilltextlabelAmortisation method, intangible assets other than goodwillDisclosure: IAS 38.118 b
documentationThe amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]
ifrs-fullAmortisationOfGainsAndLossesArisingOnBuyingReinsuranceX duration, debitlabelAmortisation of losses (gains) arising on buying reinsuranceDisclosure: Expiry date 2023-01-01 IFRS 4.37 b (ii)
documentationThe amount of amortisation of deferred losses (gains) arising from the purchase of reinsurance. [Refer: Depreciation and amortisation expense; Gains (losses) recognised in profit or loss on buying reinsurance]
ifrs-fullAmortisationRateIntangibleAssetsOtherThanGoodwillX.XX durationlabelAmortisation rate, intangible assets other than goodwillDisclosure: IAS 38.118 a
documentationThe amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
ifrs-fullAmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRiskX instantlabelAmount 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 riskDisclosure: IFRS 7.9 b
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullAmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRiskX instantlabelAmount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit riskDisclosure: Expiry date 2023-01-01 IFRS 7.9 b
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullAmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversibleX instant, debitlabelAmount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversibleDisclosure: IFRS 14.36
documentationThe amount by which a regulatory deferral account credit balance has been reduced because it is no longer fully reversible. [Refer: Regulatory deferral account credit balances]
ifrs-fullAmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverableX instant, creditlabelAmount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverableDisclosure: IFRS 14.36
documentationThe amount by which a regulatory deferral account debit balance has been reduced because it is no longer fully recoverable. [Refer: Regulatory deferral account debit balances]
ifrs-fullAmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmountX instant, debitlabelAmount by which unit’s recoverable amount exceeds its carrying amountDisclosure: IAS 36.134 f (i), Disclosure: IAS 36.135 e (i)
documentationThe amount by which a cash-generating unit’s (group of units’) recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Cash-generating units [member]]
ifrs-fullAmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmountX.XX instantlabelAmount by which value assigned to key assumption must change in order for unit’s recoverable amount to be equal to carrying amountDisclosure: IAS 36.134 f (iii), Disclosure: IAS 36.135 e (iii)
documentationThe amount by which value that has been assigned to a key assumption must change in order for a unit’s recoverable amount to be equal to its carrying amount. [Refer: Carrying amount [member]]
ifrs-fullAmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntityX duration, debitlabelAmount incurred by entity for provision of key management personnel services provided by separate management entityDisclosure: IAS 24.18 A
documentationThe amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]
ifrs-fullAmountOfReclassificationsOrChangesInPresentationX durationlabelAmount of reclassifications or changes in presentationDisclosure: IAS 1.41 b
documentationThe amount that is reclassified when the entity changes classification or presentation in its financial statements.
ifrs-fullAmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognitionX durationlabelAmount presented in other comprehensive income realised at derecognition of financial liabilityDisclosure: IFRS 7.10 d
documentationThe amount presented in other comprehensive income that was realised at derecognition of financial liabilities designated at fair value through profit or loss. [Refer: Other comprehensive income]
ifrs-fullAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachX duration, debitlabelAmount reclassified from profit or loss to other comprehensive income applying overlay approachDisclosure: Effective on first application of IFRS 9 IFRS 4.35D a
documentationThe amount reclassified from profit or loss to other comprehensive income when applying the overlay approach, presented as a separate line item in profit or loss.
ifrs-fullAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssetsX duration, debitlabelAmount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assetsDisclosure: Effective on first application of IFRS 9 IFRS 4.39L f (i)
documentationThe amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.
ifrs-fullAmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTaxX duration, creditlabelAmount reclassified to other comprehensive income from profit or loss applying overlay approach, before taxDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, before tax. [Refer: Other comprehensive income]
ifrs-fullAmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTaxX duration, creditlabelAmount reclassified to other comprehensive income from profit or loss applying overlay approach, net of taxDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, net of tax. [Refer: Other comprehensive income]
ifrs-fullAmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleX instant, creditlabelAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for saleExample: IFRS 5 -, Example: 12, Disclosure: IFRS 5.38
documentationThe amount recognised in other comprehensive income and accumulated in equity, relating to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other reserves; Other comprehensive income; Disposal groups classified as held for sale [member]]
ifrs-fullAmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMembermemberlabelAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]Example: IFRS 5 -, Example: 12, Disclosure: IFRS 5.38
documentationThis member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income]
ifrs-fullAmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16X duration, creditlabelAmount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16Disclosure: IFRS 16.60 A b
documentationThe amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions occurring as a direct consequence of the covid-19 pandemic, to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16.
commentaryGuidanceA positive XBRL value should be used to indicate when the amount represents a change that reduces the lease payments.
ifrs-fullAmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied(X) duration, debitlabelAmount 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 appliedDisclosure: IFRS 7.24E a, Disclosure: IFRS 9.6.5.11 d (i)
documentationThe 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]
negatedLabelAmount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
ifrs-fullAmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied(X) duration, debitlabelAmount 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 appliedDisclosure: IFRS 9.6.5.16
documentationThe 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]
negatedLabelAmount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
ifrs-fullAmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied(X) duration, debitlabelAmount 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 appliedDisclosure: IFRS 9.6.5.16
documentationThe 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]
negatedLabelAmount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
ifrs-fullAmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied(X) duration, debitlabelAmount 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 appliedDisclosure: IFRS 9.6.5.15 b (i)
documentationThe 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]
negatedLabelAmount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
ifrs-fullAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsAppliedX duration, debitlabelAmount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is appliedDisclosure: Effective on first application of IFRS 9 IFRS 4.39L d (i)
documentationThe amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.
ifrs-fullAmountsArisingFromInsuranceContractsAxisaxislabelAmounts arising from insurance contracts [axis]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullAmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContractsX duration, debitlabelAmounts incurred, deferred acquisition costs arising from insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 b
documentationThe increase in deferred acquisition costs arising from insurance contracts resulting from amounts of those costs incurred. [Refer: Deferred acquisition costs arising from insurance contracts]
ifrs-fullAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17X instant, creditlabelAmounts payable on demand that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.132 c
documentationThe amounts payable on demand that arise from contracts within the scope of IFRS 17.
ifrs-fullAmountsPayableRelatedPartyTransactionsX instant, creditlabelAmounts payable, related party transactionsDisclosure: IAS 24.18 b, Disclosure: IAS 24.20
documentationThe amounts payable resulting from related party transactions. [Refer: Related parties [member]]
ifrs-fullAmountsPayableToTransfereeInRespectOfTransferredAssetsX instant, creditlabelOther amounts payable to transferee in respect of transferred assetsDisclosure: IFRS 7.42E d
documentationThe amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]
ifrs-fullAmountsReceivableRelatedPartyTransactionsX instant, debitlabelAmounts receivable, related party transactionsDisclosure: IAS 24.18 b, Disclosure: IAS 24.20
documentationThe amounts receivable resulting from related party transactions. [Refer: Related parties [member]]
ifrs-fullAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstractlabelAmounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
ifrs-fullAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX durationlabelAmounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 l (iii)
documentationThe amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
ifrs-fullAmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax(X) duration, debitlabelAmounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before taxDisclosure: IFRS 9.5.6.5
documentationThe 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]
negatedLabelAmounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax
ifrs-fullAmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax(X) duration, debitlabelAmounts 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 taxDisclosure: IFRS 9.5.6.5
documentationThe 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]
negatedLabelAmounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax
ifrs-fullAmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax(X) duration, debitlabelAmounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before taxDisclosure: Expiry date 2023-01-01 IFRS 7.23 e
documentationThe 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]]
negatedLabelAmounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets(X) instant, creditlabelAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial assetsDisclosure: IFRS 7.13C d
documentationThe 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]
negatedTotalLabelTotal amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstractlabelAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities(X) instant, debitlabelAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesDisclosure: IFRS 7.13C d
documentationThe 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]
negatedTotalLabelTotal amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstractlabelAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]
ifrs-fullAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignatedX duration, debitlabelAmount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designatedDisclosure: Effective on first application of IFRS 9 IFRS 4.39L f (ii)
documentationThe amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.
ifrs-fullAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsAppliedX duration, debitlabelAmount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is appliedDisclosure: Effective on first application of IFRS 9 IFRS 4.39L d (ii)
documentationThe amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.
ifrs-fullAnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpairedtext blocklabelAnalysis of age of financial assets that are past due but not impaired [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.37 a
documentationAnalysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]
ifrs-fullAnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatorytext blocklabelAnalysis of credit exposures using external credit grading system [text block]Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 a
documentationThe disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]]
ifrs-fullAnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatorytext blocklabelAnalysis of credit exposures using internal credit grading system [text block]Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 a
documentationThe disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]]
ifrs-fullAnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedtext blocklabelAnalysis of financial assets that are individually determined to be impaired [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.37 b
documentationAnalysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets]
ifrs-fullAnalysisOfIncomeAndExpenseAbstractlabelAnalysis of income and expense [abstract]
ifrs-fullAnnouncementOfPlanToDiscontinueOperationMembermemberlabelAnnouncement of plan to discontinue operation [member]Example: IAS 10.22 b
documentationThis member stands for the announcement of a plan to discontinue an operation.
ifrs-fullAnnouncingOrCommencingImplementationOfMajorRestructuringMembermemberlabelAnnouncing or commencing implementation of major restructuring [member]Example: IAS 10.22 e
documentationThis member stands for announcing or commencing implementation of major restructuring.
ifrs-fullAnnualImprovements201820AmendmentsToIAS41MembermemberlabelAnnual Improvements 2018-20 Amendments to IAS 41 [member]Disclosure: Expiry date 2024-01-01 IAS 41.65
documentationThis member stands for Amendments to IAS 41 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Taxation in Fair Value Measurements.
ifrs-fullAnnualImprovements201820AmendmentsToIFRS1MembermemberlabelAnnual Improvements 2018-20 Amendments to IFRS 1 [member]Disclosure: Expiry date 2024-01-01 IFRS 1.39AG
documentationThis member stands for Amendments to IFRS 1 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Subsidiary as a First-time Adopter.
ifrs-fullAnnualImprovements201820AmendmentsToIFRS9MembermemberlabelAnnual Improvements 2018-20 Amendments to IFRS 9 [member]Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9
documentationThis member stands for Amendments to IFRS 9 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Fees in the "10 per cent" Test for Derecognition of Financial Liabilities.
ifrs-fullAnnualImprovementsToIFRSStandards201820MembermemberlabelAnnual Improvements to IFRS Standards 2018-20 [member]Disclosure: Expiry date 2024-01-01 IAS 41.65, Disclosure: Expiry date 2024-01-01 IFRS 1.39AG, Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9
documentationThis member stands for Annual Improvements to IFRS Standards 2018-20 issued in May 2020.
ifrs-fullApplicableTaxRateX.XX durationlabelApplicable tax rateDisclosure: IAS 12.81 c (ii)
documentationThe applicable income tax rate.
ifrs-fullAreaOfLandUsedForAgriculturearealabelArea of land used for agricultureCommon practice: IAS 41.46 b (i)
documentationThe area of land used for agriculture by the entity.
ifrs-fullAssetbackedDebtInstrumentsHeldX instant, debitlabelAsset-backed debt instruments heldCommon practice: IAS 1.112 c
documentationThe amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held]
ifrs-fullAssetbackedFinancingsMembermemberlabelAsset-backed financings [member]Example: IFRS 12.B23 b
documentationThis member stands for asset-backed financings.
ifrs-fullAssetbackedSecuritiesAmountContributedToFairValueOfPlanAssetsX instant, debitlabelAsset-backed securities, amount contributed to fair value of plan assetsExample: IAS 19.142 g
documentationThe amount securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullAssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelAsset-backed securities, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 g
documentationThe percentage securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Asset-backed securities, amount contributed to fair value of plan assets]
ifrs-fullAssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombinationX instant, debitlabelAsset recognised for expected reimbursement, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c
documentationThe amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Expected reimbursement, contingent liabilities in business combination; Business combinations [member]]
ifrs-fullAssetRecognisedForExpectedReimbursementOtherProvisionsX instant, debitlabelAsset recognised for expected reimbursement, other provisionsDisclosure: IAS 37.85 c
documentationThe amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]
ifrs-fullAssetsX instant, debitlabelAssetsDisclosure: IAS 1.55, Disclosure: IFRS 13.93 a, Disclosure: IFRS 13.93 b, Disclosure: IFRS 13.93 e, Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 c
documentationThe amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
totalLabelTotal assets
periodStartLabelAssets at beginning of period
periodEndLabelAssets at end of period
ifrs-fullAssetsAbstractlabelAssets [abstract]
ifrs-fullAssetsAndLiabilitiesAxisaxislabelAssets and liabilities [axis]Disclosure: IAS 1.125
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullAssetsAndLiabilitiesClassifiedAsHeldForSaleAxisaxislabelAssets and liabilities classified as held for sale [axis]Disclosure: IFRS 5.38
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullAssetsAndLiabilitiesClassifiedAsHeldForSaleMembermemberlabelAssets and liabilities classified as held for sale [member]Disclosure: IFRS 5.38
documentationThis member stands for assets and liabilities that are classified as held for sale. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-fullAssetsAndLiabilitiesMembermember [default]labelAssets and liabilities [member]Disclosure: IAS 1.125
documentationThis member stands for assets and liabilities. It also represents the standard value for the "Assets and liabilities" axis if no other member is used. [Refer: Assets; Liabilities]
ifrs-fullAssetsAndLiabilitiesNotClassifiedAsHeldForSaleMembermember [default]labelAssets and liabilities not classified as held for sale [member]Disclosure: IFRS 5.38
documentationThis member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value for the "Assets and liabilities classified as held for sale" axis if no other member is used. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-fullAssetsAndRegulatoryDeferralAccountDebitBalancesX instant, debitlabelAssets and regulatory deferral account debit balancesDisclosure: IFRS 14.21
documentationThe amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]
ifrs-fullAssetsArisingFromExplorationForAndEvaluationOfMineralResourcesX instant, debitlabelAssets arising from exploration for and evaluation of mineral resourcesDisclosure: IFRS 6.24 b
documentationThe amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.
ifrs-fullAssetsArisingFromInsuranceContractsX instant, debitlabelAssets arising from insurance contractsDisclosure: Expiry date 2023-01-01 IFRS 4.37 b
documentationThe amount of recognised assets arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullAssetsForInsuranceAcquisitionCashFlowsX duration, debitlabelAssets for insurance acquisition cash flowsDisclosure: Effective 2023-01-01 IFRS 17.105 A, Disclosure: Effective 2023-01-01 IFRS 17.109 A
documentationThe amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [member]]
periodStartLabelAssets for insurance acquisition cash flows at beginning of period
periodEndLabelAssets for insurance acquisition cash flows at end of period
ifrs-fullAssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValueX instant, debitlabelCollateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair valueDisclosure: IFRS 7.15 a
documentationThe fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]
ifrs-fullAssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMembermemberlabelAssets held to hedge liabilities arising from financing activities [member]Example: IAS 7 – C Reconciliation of liabilities arising from financing activities, Example: IAS 7.44C
documentationThis member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities]
ifrs-fullAssetsLessCurrentLiabilitiesX instant, debitlabelAssets less current liabilitiesCommon practice: IAS 1.55
documentationThe amount of assets less the amount of current liabilities.
netLabelAssets less current liabilities
ifrs-fullAssetsLessCurrentLiabilitiesAbstractlabelAssets less current liabilities [abstract]
ifrs-fullAssetsLiabilitiesOfBenefitPlanX instant, creditlabelAssets (liabilities) of benefit planDisclosure: IAS 26.35 a
documentationThe amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.
periodStartLabelNet assets available for benefits at beginning of period
periodEndLabelNet assets available for benefits at end of period
ifrs-fullAssetsObtainedX instant, debitlabelAssets obtained by taking possession of collateral or calling on other credit enhancementsDisclosure: IFRS 7.38 a
documentationThe amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]]
ifrs-fullAssetsOfBenefitPlanX instant, debitlabelAssets of benefit planDisclosure: IAS 26.35 a (i)
documentationThe amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullAssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013X duration, debitlabelAssets other than cash or cash equivalents in subsidiary or businesses acquired or disposedDisclosure: IAS 7.40 d
documentationThe amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]
ifrs-fullAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersX instant, debitlabelAssets recognised from costs to obtain or fulfil contracts with customersDisclosure: IFRS 15.128 a
documentationThe amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify.
ifrs-fullAssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntitiesX instant, debitlabelAssets recognised in entity’s financial statements in relation to structured entitiesDisclosure: IFRS 12.29 a
documentationThe amount of assets recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]]
ifrs-fullAssetsSoldOrRepledgedAsCollateralAtFairValueX instant, debitlabelCollateral sold or repledged in absence of default by owner of collateral, at fair valueDisclosure: IFRS 7.15 b
documentationThe fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]
ifrs-fullAssetsThatEntityContinuesToRecogniseX instant, debitlabelAssets that entity continues to recogniseDisclosure: IFRS 7.42D e
documentationThe amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]
ifrs-fullAssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvementX instant, debitlabelAssets that entity continues to recognise to extent of continuing involvementDisclosure: IFRS 7.42D f
documentationThe amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]
ifrs-fullAssetsToWhichSignificantRestrictionsApplyX instant, debitlabelAssets to which significant restrictions applyDisclosure: IFRS 12.13 c
documentationThe amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to access or use the assets.
ifrs-fullAssetsTransferredToStructuredEntitiesAtTimeOfTransferX duration, creditlabelAssets transferred to structured entities, at time of transferDisclosure: IFRS 12.27 c
documentationThe amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]]
ifrs-fullAssetsUnderInsuranceContractsAndReinsuranceContractsIssuedX instant, debitlabelAssets under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IAS 1.55, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG20 b
documentationThe amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]
ifrs-fullAssetsUnderReinsuranceCededX instant, debitlabelAssets under reinsurance cededExample: Expiry date 2023-01-01 IAS 1.55, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG20 c
documentationThe amount of assets under reinsurance contracts in which the entity is the policyholder.
ifrs-fullAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYearX instant, debitlabelAssets with significant risk of material adjustments within next financial yearDisclosure: IAS 1.125 b
documentationThe amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
ifrs-fullAssociatedLiabilitiesThatEntityContinuesToRecogniseX instant, creditlabelAssociated liabilities that entity continues to recogniseDisclosure: IFRS 7.42D e
documentationThe amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]
ifrs-fullAssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvementX instant, creditlabelAssociated liabilities that entity continues to recognise to extent of continuing involvementDisclosure: IFRS 7.42D f
documentationThe amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]
ifrs-fullAssociatesMembermemberlabelAssociates [member]Disclosure: IAS 24.19 d, Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J a, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M a
documentationThis member stands for the entities over which the investor has significant influence.
ifrs-fullAtCostMembermemberlabelAt cost [member]Disclosure: IAS 40.32 A, Disclosure: IAS 41.50, Disclosure: IAS 41.55
documentationThis member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs.
ifrs-fullAtCostOrInAccordanceWithIFRS16WithinFairValueModelMembermemberlabelAt cost or in accordance with IFRS 16 within fair value model [member]Disclosure: IAS 40.78
documentationThis member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]]
ifrs-fullAtFairValueMembermemberlabelAt fair value [member]Disclosure: IAS 40.32 A, Disclosure: IAS 41.50, Disclosure: IFRS 13.93 a
documentationThis member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
ifrs-fullAttributionOfExpensesByNatureToTheirFunctionAxisaxislabelAttribution of expenses by nature to their function [axis]Common practice: IAS 1.104, Common practice: IAS 1.112 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
commentaryGuidanceThe element name and standard label of any extension member of this axis should be aligned with the element name and label of an equivalent IFRS Taxonomy line item when such a line item exists. The only difference is that the name and labels of extension members include the term "member" whereas the name and labels of line items do not include this term.
ifrs-fullAuditorsRemunerationX duration, debitlabelAuditor’s remunerationCommon practice: IAS 1.112 c
documentationThe amount of fees paid or payable to the entity’s auditors.
totalLabelTotal auditor’s remuneration
ifrs-fullAuditorsRemunerationAbstractlabelAuditor’s remuneration [abstract]
ifrs-fullAuditorsRemunerationForAuditServicesX duration, debitlabelAuditor’s remuneration for audit servicesCommon practice: IAS 1.112 c
documentationThe amount of fees paid or payable to the entity’s auditors for auditing services.
ifrs-fullAuditorsRemunerationForOtherServicesX duration, debitlabelAuditor’s remuneration for other servicesCommon practice: IAS 1.112 c
documentationThe amount of fees paid or payable to the entity’s auditors for services that the entity does not separately disclose in the same statement or note.
ifrs-fullAuditorsRemunerationForTaxServicesX duration, debitlabelAuditor’s remuneration for tax servicesCommon practice: IAS 1.112 c
documentationThe amount of fees paid or payable to the entity’s auditors for tax services.
ifrs-fullAuthorisedCapitalCommitmentsButNotContractedForX instant, creditlabelAuthorised capital commitments but not contracted forCommon practice: IAS 1.112 c
documentationThe amount of capital commitments that have been authorised by the entity, but for which the entity has not entered into a contract. [Refer: Capital commitments]
ifrs-fullAvailableforsaleFinancialAssetsAbstractlabelAvailable-for-sale financial assets [abstract]
ifrs-fullAverageEffectiveTaxRateX.XX durationlabelAverage effective tax rateDisclosure: IAS 12.81 c (ii)
documentationThe tax expense (income) divided by the accounting profit. [Refer: Accounting profit]
totalLabelTotal average effective tax rate
ifrs-fullAverageForeignExchangeRateX.XX durationlabelAverage foreign exchange rateCommon practice: IAS 1.112 c
documentationThe average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.
ifrs-fullAverageNumberOfEmployeesX.XX durationlabelAverage number of employeesCommon practice: IAS 1.112 c
documentationThe average number of personnel employed by the entity during a period.
ifrs-fullAveragePriceOfHedgingInstrumentX.XX instantlabelAverage price of hedging instrumentDisclosure: IFRS 7.23B b
documentationThe average price of a hedging instrument. [Refer: Hedging instruments [member]]
ifrs-fullAverageRateOfHedgingInstrumentX.XX instantlabelAverage rate of hedging instrumentDisclosure: IFRS 7.23B b
documentationThe average rate of a hedging instrument. [Refer: Hedging instruments [member]]
ifrs-fullBalancesOnCurrentAccountsFromCustomersX instant, creditlabelBalances on current accounts from customersCommon practice: IAS 1.112 c
documentationThe amount of balances in customers’ current accounts held by the entity.
ifrs-fullBalancesOnDemandDepositsFromCustomersX instant, creditlabelBalances on demand deposits from customersCommon practice: IAS 1.112 c
documentationThe amount of balances in customers’ demand deposits held by the entity.
ifrs-fullBalancesOnOtherDepositsFromCustomersX instant, creditlabelBalances on other deposits from customersCommon practice: IAS 1.112 c
documentationThe amount of balances in customers’ deposit accounts held by the entity that the entity does not separately disclose in the same statement or note.
ifrs-fullBalancesOnTermDepositsFromCustomersX instant, creditlabelBalances on term deposits from customersCommon practice: IAS 1.112 c
documentationThe amount of balances in customers’ term deposits held by the entity.
ifrs-fullBalancesWithBanksX instant, debitlabelBalances with banksCommon practice: IAS 7.45
documentationThe amount of cash balances held at banks.
ifrs-fullBankAcceptanceAssetsX instant, debitlabelBank acceptance assetsCommon practice: IAS 1.55
documentationThe amount of bank acceptances recognised as assets.
ifrs-fullBankAcceptanceLiabilitiesX instant, creditlabelBank acceptance liabilitiesCommon practice: IAS 1.55
documentationThe amount of bank acceptances recognised as liabilities.
ifrs-fullBankAndSimilarChargesX duration, debitlabelBank and similar chargesCommon practice: IAS 1.112 c
documentationThe amount of bank and similar charges recognised by the entity as an expense.
ifrs-fullBankBalancesAtCentralBanksOtherThanMandatoryReserveDepositsX instant, debitlabelBank balances at central banks other than mandatory reserve depositsCommon practice: IAS 1.112 c
documentationThe amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks]
ifrs-fullBankBorrowingsUndiscountedCashFlowsX instant, creditlabelBank borrowings, undiscounted cash flowsExample: IFRS 7.B11D, Example: IFRS 7.IG31A
documentationThe amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]
ifrs-fullBankDebtInstrumentsHeldX instant, debitlabelBank debt instruments heldCommon practice: IAS 1.112 c
documentationThe amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held]
ifrs-fullBankingArrangementsClassifiedAsCashEquivalentsX instant, debitlabelOther banking arrangements, classified as cash equivalentsCommon practice: IAS 7.45
documentationA classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]
ifrs-fullBankOverdraftsClassifiedAsCashEquivalents(X) instant, creditlabelBank overdraftsCommon practice: IAS 7.45
documentationThe 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]
negatedLabelBank overdrafts
ifrs-fullBasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinarySharesX.XX durationlabelBasic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationBasic earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations [member]]
ifrs-fullBasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinarySharesX.XX durationlabelBasic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationBasic earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]]
ifrs-fullBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesX.XX durationlabelBasic earnings (loss) per instrument, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationBasic earnings (loss) per share for an equity instrument that participates in profit with ordinary shares according to a predetermined formula.
totalLabelTotal basic earnings (loss) per instrument, participating equity instruments other than ordinary shares
ifrs-fullBasicEarningsLossPerShareX.XX durationlabelBasic earnings (loss) per shareDisclosure: IAS 33.66, Disclosure: IAS 33.67
documentationThe 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).
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Diluted earnings (loss) per share" when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
totalLabelTotal basic earnings (loss) per share
ifrs-fullBasicEarningsLossPerShareFromContinuingOperationsX.XX durationlabelBasic earnings (loss) per share from continuing operationsDisclosure: IAS 33.66, Disclosure: IAS 33.67
documentationBasic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Diluted earnings (loss) per share from continuing operations" when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullBasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationlabelBasic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxDisclosure: IAS 33.67, Disclosure: IFRS 14.26
documentationBasic 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]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax" when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullBasicEarningsLossPerShareFromDiscontinuedOperationsX.XX durationlabelBasic earnings (loss) per share from discontinued operationsDisclosure: IAS 33.67, Disclosure: IAS 33.68
documentationBasic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Diluted earnings (loss) per share from discontinued operations" when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullBasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationlabelBasic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxDisclosure: IAS 33.67, Disclosure: IFRS 14.26
documentationBasic 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]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax" when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullBasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationlabelBasic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxDisclosure: IAS 33.67, Disclosure: IFRS 14.26
documentationBasic 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]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax" when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullBasicEarningsPerShareAbstractlabelBasic earnings per share [abstract]
ifrs-fullBasisForAttributingRevenuesFromExternalCustomersToIndividualCountriestextlabelDescription of basis for attributing revenues from external customers to individual countriesDisclosure: IFRS 8.33 a
documentationThe description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]
ifrs-fullBearerBiologicalAssetsMembermemberlabelBearer biological assets [member]Example: IAS 41.43
documentationThis member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]]
ifrs-fullBearerPlantsX instant, debitlabelBearer plantsExample: IAS 16.37 i
documentationThe amount of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]
ifrs-fullBearerPlantsMembermemberlabelBearer plants [member]Example: IAS 16.37 i
documentationThis member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]
ifrs-fullBenefitsPaidOrPayable(X) duration, debitlabelBenefits paid or payableDisclosure: IAS 26.35 b (v)
documentationThe amount of benefits paid or payable for retirement benefit plans.
negatedLabelBenefits paid or payable
ifrs-fullBestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivablesX instant, debitlabelBest estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivablesDisclosure: IFRS 3.B64 h (iii)
documentationThe best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Business combinations [member]]
ifrs-fullBiologicalAssetsX instant, debitlabelBiological assetsDisclosure: IAS 1.54 f, Example: IAS 41.43, Disclosure: IAS 41.50
documentationThe amount of living animals or plants recognised as assets.
periodStartLabelBiological assets at beginning of period
periodEndLabelBiological assets at end of period
ifrs-fullBiologicalAssetsAgeMembermember [default]labelBiological assets, age [member]Example: IAS 41.43
documentationThis member stands for all biological assets when disaggregated by age. It also represents the standard value for the "Biological assets by age" axis if no other member is used. [Refer: Biological assets]
ifrs-fullBiologicalAssetsAxisaxislabelBiological assets [axis]Common practice: IAS 41.50
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullBiologicalAssetsByAgeAxisaxislabelBiological assets by age [axis]Example: IAS 41.43
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullBiologicalAssetsByGroupAxisaxislabelBiological assets by group [axis]Disclosure: IAS 41.41
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullBiologicalAssetsByTypeAxisaxislabelBiological assets by type [axis]Example: IAS 41.43
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullBiologicalAssetsGroupMembermember [default]labelBiological assets, group [member]Disclosure: IAS 41.41
documentationThis member stands for all biological assets when disaggregated by group. It also represents the standard value for the "Biological assets by group" axis if no other member is used. [Refer: Biological assets]
ifrs-fullBiologicalAssetsMembermember [default]labelBiological assets [member]Common practice: IAS 41.50
documentationThis member stands for living animals or plants. It also represents the standard value for the "Biological assets" axis if no other member is used.
ifrs-fullBiologicalAssetsPledgedAsSecurityForLiabilitiesX instant, debitlabelBiological assets pledged as security for liabilitiesDisclosure: IAS 41.49 a
documentationThe amount of biological assets pledged as security for liabilities. [Refer: Biological assets]
ifrs-fullBiologicalAssetsTypeMembermember [default]labelBiological assets, type [member]Example: IAS 41.43
documentationThis member stands for all biological assets when disaggregated by type. It also represents the standard value for the "Biological assets by type" axis if no other member is used. [Refer: Biological assets]
ifrs-fullBiologicalAssetsWhoseTitleIsRestrictedX instant, debitlabelBiological assets whose title is restrictedDisclosure: IAS 41.49 a
documentationThe amount of biological assets whose title is restricted. [Refer: Biological assets]
ifrs-fullBondsIssuedX instant, creditlabelBonds issuedCommon practice: IAS 1.112 c
documentationThe amount of bonds issued by the entity.
ifrs-fullBondsIssuedUndiscountedCashFlowsX instant, creditlabelBonds issued, undiscounted cash flowsExample: IFRS 7.B11D, Example: IFRS 7.IG31A
documentationThe amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued]
ifrs-fullBorrowingCostsAbstractlabelBorrowing costs [abstract]
ifrs-fullBorrowingCostsCapitalisedX durationlabelBorrowing costs capitalisedDisclosure: IAS 23.26 a
documentationThe 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.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullBorrowingCostsIncurredX durationlabelBorrowing costs incurredCommon practice: IAS 1.112 c
documentationThe amount of interest and other costs that an entity incurs in connection with the borrowing of funds.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
totalLabelTotal borrowing costs incurred
ifrs-fullBorrowingCostsRecognisedAsExpenseX duration, debitlabelBorrowing costs recognised as expenseCommon practice: IAS 1.112 c
documentationThe amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense.
ifrs-fullBorrowingsX instant, creditlabelBorrowingsCommon practice: IAS 1.55
documentationThe amount of outstanding funds that the entity is obligated to repay.
totalLabelTotal borrowings
ifrs-fullBorrowingsAbstractlabelBorrowings [abstract]
ifrs-fullBorrowingsAdjustmentToInterestRateBasisX.XX instantlabelBorrowings, adjustment to interest rate basisCommon practice: IFRS 7.7
documentationThe adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]
ifrs-fullBorrowingsByNameAxisaxislabelBorrowings by name [axis]Common practice: IFRS 7.7
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullBorrowingsByNameMembermember [default]labelBorrowings by name [member]Common practice: IFRS 7.7
documentationThis member stands for all borrowings when disaggregated by name. It also represents the standard value for the "Borrowings by name" axis if no other member is used. [Refer: Borrowings]
ifrs-fullBorrowingsByTypeAbstractlabelBorrowings, by type [abstract]
ifrs-fullBorrowingsInterestRateX.XX instantlabelBorrowings, interest rateCommon practice: IFRS 7.7
documentationThe interest rate on borrowings. [Refer: Borrowings]
ifrs-fullBorrowingsInterestRateBasistextlabelBorrowings, interest rate basisCommon practice: IFRS 7.7
documentationThe basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]
ifrs-fullBorrowingsMaturitytextlabelBorrowings, maturityCommon practice: IFRS 7.7
documentationThe maturity of borrowings. [Refer: Borrowings]
ifrs-fullBorrowingsOriginalCurrencytextlabelBorrowings, original currencyCommon practice: IFRS 7.7
documentationThe currency in which the borrowings are denominated. [Refer: Borrowings]
ifrs-fullBorrowingsRecognisedAsOfAcquisitionDate(X) instant, creditlabelBorrowings recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]]
negatedLabelBorrowings recognised as of acquisition date
ifrs-fullBottomOfRangeMembermemberlabelBottom of range [member]Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: IFRS 2.45 d, Common practice: IFRS 7.7
documentationThis member stands for the bottom of a range.
ifrs-fullBrandNamesX instant, debitlabelBrand namesExample: IAS 38.119 a
documentationThe amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
ifrs-fullBrandNamesMembermemberlabelBrand names [member]Example: IAS 38.119 a
documentationThis member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
ifrs-fullBroadcastingRightsMembermemberlabelBroadcasting rights [member]Common practice: IAS 38.119
documentationThis member stands for broadcasting rights.
ifrs-fullBrokerageFeeExpense(X) duration, debitlabelBrokerage fee expenseCommon practice: IAS 1.112 c
documentationThe amount of expense recognised for brokerage fees charged to the entity.
negatedLabelBrokerage fee expense
ifrs-fullBrokerageFeeIncomeX duration, creditlabelBrokerage fee incomeCommon practice: IAS 1.112 c
documentationThe amount of income recognised for brokerage fees charged by the entity.
ifrs-fullBuildingsX instant, debitlabelBuildingsCommon practice: IAS 16.37
documentationThe amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
ifrs-fullBuildingsMembermemberlabelBuildings [member]Common practice: IAS 16.37
documentationThis member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
ifrs-fullBusinessCombinationsAxisaxislabelBusiness combinations [axis]Disclosure: IFRS 3.B64
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullBusinessCombinationsMembermemberlabelBusiness combinations [member]Disclosure: IFRS 3.B64
documentationThis member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as "true mergers" or "mergers of equals" are also business combinations as that term is used in IFRS 3.
ifrs-fullCancellationOfTreasurySharesX duration, creditlabelCancellation of treasury sharesCommon practice: IAS 1.106 d
documentationThe amount of treasury stock cancelled during the period. [Refer: Treasury shares]
ifrs-fullCapitalCommitmentsX instant, creditlabelCapital commitmentsCommon practice: IAS 1.112 c
documentationThe amount of future capital expenditures that the entity is committed to make.
totalLabelTotal capital commitments
ifrs-fullCapitalCommitmentsAbstractlabelCapital commitments [abstract]
ifrs-fullCapitalisationRateMeasurementInputMembermemberlabelCapitalisation rate, measurement input [member]Example: IFRS 13.93 d, Example: IFRS 13.IE63
documentationThis member stands for a capitalisation rate used as a measurement input.
ifrs-fullCapitalisationRateOfBorrowingCostsEligibleForCapitalisationX.XX durationlabelCapitalisation rate of borrowing costs eligible for capitalisationDisclosure: IAS 23.26 b
documentationThe weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings]
ifrs-fullCapitalisedDevelopmentExpenditureMembermemberlabelCapitalised development expenditure [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible asset during its development.
ifrs-fullCapitalRedemptionReserveX instant, creditlabelCapital redemption reserveCommon practice: IAS 1.55
documentationA component of equity representing the reserve for the redemption of the entity’s own shares.
ifrs-fullCapitalRedemptionReserveMembermemberlabelCapital redemption reserve [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing the reserve for the redemption of the entity’s own shares.
ifrs-fullCapitalRequirementsAxisaxislabelCapital requirements [axis]Disclosure: IAS 1.136
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCapitalRequirementsMembermember [default]labelCapital requirements [member]Disclosure: IAS 1.136
documentationThis member stands for capital requirements that the entity is subject to. It also represents the standard value for the "Capital requirements" axis if no other member is used.
ifrs-fullCapitalReserveX instant, creditlabelCapital reserveCommon practice: IAS 1.55
documentationA component of equity representing the capital reserves.
ifrs-fullCapitalReserveMembermemberlabelCapital reserve [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing capital reserves.
ifrs-fullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxisaxislabelCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]Disclosure: IAS 16.73 d, Disclosure: IAS 16.73 e, Disclosure: IAS 38.118 c, Disclosure: IAS 38.118 e, Disclosure: IAS 40.76, Disclosure: IAS 40.79 c, Disclosure: IAS 40.79 d, Disclosure: IAS 41.50, Disclosure: IAS 41.54 f, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Common practice: Expiry date 2023-01-01 IFRS 7.37 b, Common practice: Expiry date 2023-01-01 IFRS 7.IG29
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCarryingAmountMembermember [default]labelCarrying amount [member]Disclosure: IAS 16.73 e, Disclosure: IAS 38.118 e, Disclosure: IAS 40.76, Disclosure: IAS 40.79 d, Disclosure: IAS 41.50, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Example: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 a
documentationThis member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the "Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount" axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]
ifrs-fullCashX instant, debitlabelCashCommon practice: IAS 7.45
documentationThe amount of cash on hand and demand deposits. [Refer: Cash on hand]
totalLabelTotal cash
ifrs-fullCashAbstractlabelCash [abstract]
ifrs-fullCashAdvancesAndLoansFromRelatedPartiesX duration, debitlabelCash advances and loans from related partiesCommon practice: IAS 7.17
documentationThe cash inflow from advances and loans from related parties. [Refer: Related parties [member]]
ifrs-fullCashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities(X) duration, creditlabelCash advances and loans made to other parties, classified as investing activitiesExample: IAS 7.16 e
documentationThe amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.
negatedTerseLabelCash advances and loans made to other parties
ifrs-fullCashAdvancesAndLoansMadeToRelatedPartiesX duration, creditlabelCash advances and loans made to related partiesCommon practice: IAS 7.16
documentationThe cash outflow for loans and advances made to related parties. [Refer: Related parties [member]]
ifrs-fullCashAndBankBalancesAtCentralBanksX instant, debitlabelCash and bank balances at central banksCommon practice: IAS 1.55
documentationThe amount of cash and bank balances held at central banks.
ifrs-fullCashAndCashEquivalentsX instant, debitlabelCash and cash equivalentsDisclosure: IAS 1.54 i, Disclosure: IAS 7.45, Disclosure: IFRS 12.B13 a
documentationThe 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]
totalLabelTotal cash and cash equivalents
periodStartLabelCash and cash equivalents at beginning of period
periodEndLabelCash and cash equivalents at end of period
ifrs-fullCashAndCashEquivalentsAbstractlabelCash and cash equivalents [abstract]
ifrs-fullCashAndCashEquivalentsAmountContributedToFairValueOfPlanAssetsX instant, debitlabelCash and cash equivalents, amount contributed to fair value of plan assetsExample: IAS 19.142 a
documentationThe amount cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullCashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSaleX instant, debitlabelCash and cash equivalents classified as part of disposal group held for saleCommon practice: IAS 7.45
documentationThe amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]]
ifrs-fullCashAndCashEquivalentsHeldByEntityUnavailableForUseByGroupX instant, debitlabelCash and cash equivalents held by entity unavailable for use by groupDisclosure: IAS 7.48
documentationThe amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]
ifrs-fullCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionX instant, debitlabelCash and cash equivalents if different from statement of financial positionCommon practice: IAS 7.45
documentationThe 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]
totalLabelTotal cash and cash equivalents if different from statement of financial position
ifrs-fullCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstractlabelCash and cash equivalents if different from statement of financial position [abstract]
ifrs-fullCashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013X duration, debitlabelCash and cash equivalents in subsidiary or businesses acquired or disposedDisclosure: IAS 7.40 c
documentationThe amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]; Cash and cash equivalents]
ifrs-fullCashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelCash and cash equivalents, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 a
documentationThe percentage cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Cash and cash equivalents, amount contributed to fair value of plan assets]
ifrs-fullCashAndCashEquivalentsRecognisedAsOfAcquisitionDateX instant, debitlabelCash and cash equivalents recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]]
ifrs-fullCashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities(X) instant, debitlabelCash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesExample: IFRS 7.13C d (ii), Example: IFRS 7.IG40D
documentationThe 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]
negatedLabelCash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
ifrs-fullCashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets(X) instant, creditlabelCash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assetsExample: IFRS 7.13C d (ii), Example: IFRS 7.IG40D
documentationThe 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]
negatedLabelCash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets
ifrs-fullCashEquivalentsX instant, debitlabelCash equivalentsCommon practice: IAS 7.45
documentationThe 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.
totalLabelTotal cash equivalents
ifrs-fullCashEquivalentsAbstractlabelCash equivalents [abstract]
ifrs-fullCashFlowHedgesAbstractlabelCash flow hedges [abstract]
ifrs-fullCashFlowHedgesMembermemberlabelCash flow hedges [member]Disclosure: IAS 39.86 b, Disclosure: IFRS 7.24 A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C
documentationThis member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]]
ifrs-fullCashFlowsFromContinuingAndDiscontinuedOperationsAbstractlabelCash flows from continuing and discontinued operations [abstract]
ifrs-fullCashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivitiesX duration, debitlabelCash flows from losing control of subsidiaries or other businesses, classified as investing activitiesDisclosure: IAS 7.39
documentationThe aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
terseLabelCash flows from losing control of subsidiaries or other businesses
ifrs-fullCashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalentsX duration, debitlabelCash flows from (used in) decrease (increase) in restricted cash and cash equivalentsCommon practice: IAS 7.16
documentationThe cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
ifrs-fullCashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestmentsX duration, debitlabelCash flows from (used in) decrease (increase) in short-term deposits and investmentsCommon practice: IAS 7.16
documentationThe cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.
ifrs-fullCashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivitiesX duration, debitlabelCash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activitiesDisclosure: IFRS 6.24 b
documentationThe cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as investing activities.
ifrs-fullCashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivitiesX duration, debitlabelCash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activitiesDisclosure: IFRS 6.24 b
documentationThe cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as operating activities.
ifrs-fullCashFlowsFromUsedInFinancingActivitiesX duration, debitlabelCash flows from (used in) financing activitiesDisclosure: IAS 7.10, Disclosure: IAS 7.50 d
documentationThe 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.
netLabelNet cash flows from (used in) financing activities
ifrs-fullCashFlowsFromUsedInFinancingActivitiesAbstractlabelCash flows from (used in) financing activities [abstract]
ifrs-fullCashFlowsFromUsedInFinancingActivitiesContinuingOperationsX duration, debitlabelCash flows from (used in) financing activities, continuing operationsDisclosure: IFRS 5.33 c
documentationThe 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]
netLabelNet cash flows from (used in) financing activities, continuing operations
ifrs-fullCashFlowsFromUsedInFinancingActivitiesDiscontinuedOperationsX duration, debitlabelCash flows from (used in) financing activities, discontinued operationsDisclosure: IFRS 5.33 c
documentationThe 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]
netLabelNet cash flows from (used in) financing activities, discontinued operations
ifrs-fullCashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowingsX duration, debitlabelCash flows from (used in) increase (decrease) in current borrowingsCommon practice: IAS 7.17
documentationThe cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings]
ifrs-fullCashFlowsFromUsedInIncreasesInOperatingCapacityX duration, debitlabelCash flows from (used in) increases in operating capacityExample: IAS 7.50 c
documentationThe aggregate amount of cash flows that represent increases in the entity’s ability to execute operating activities (for example, measured by units of output per day).
ifrs-fullCashFlowsFromUsedInInsuranceContractsX duration, debitlabelCash flows from (used in) insurance contractsDisclosure: Expiry date 2023-01-01 IFRS 4.37 b
documentationThe cash flows from (used in) insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullCashFlowsFromUsedInInvestingActivitiesX duration, debitlabelCash flows from (used in) investing activitiesDisclosure: IAS 7.10, Disclosure: IAS 7.50 d
documentationThe 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.
netLabelNet cash flows from (used in) investing activities
ifrs-fullCashFlowsFromUsedInInvestingActivitiesAbstractlabelCash flows from (used in) investing activities [abstract]
ifrs-fullCashFlowsFromUsedInInvestingActivitiesContinuingOperationsX duration, debitlabelCash flows from (used in) investing activities, continuing operationsDisclosure: IFRS 5.33 c
documentationThe 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]
netLabelNet cash flows from (used in) investing activities, continuing operations
ifrs-fullCashFlowsFromUsedInInvestingActivitiesDiscontinuedOperationsX duration, debitlabelCash flows from (used in) investing activities, discontinued operationsDisclosure: IFRS 5.33 c
documentationThe 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]
netLabelNet cash flows from (used in) investing activities, discontinued operations
ifrs-fullCashFlowsFromUsedInMaintainingOperatingCapacityX duration, debitlabelCash flows from (used in) maintaining operating capacityExample: IAS 7.50 c
documentationThe aggregate amount of cash flows that are required to maintain the entity’s current ability to execute operating activities (for example, measured by units of output per day).
ifrs-fullCashFlowsFromUsedInOperatingActivitiesX durationlabelCash flows from (used in) operating activitiesDisclosure: IAS 7.10, Disclosure: IAS 7.50 d
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
netLabelNet cash flows from (used in) operating activities
ifrs-fullCashFlowsFromUsedInOperatingActivitiesAbstractlabelCash flows from (used in) operating activities [abstract]
ifrs-fullCashFlowsFromUsedInOperatingActivitiesContinuingOperationsX durationlabelCash flows from (used in) operating activities, continuing operationsDisclosure: IFRS 5.33 c
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
netLabelNet cash flows from (used in) operating activities, continuing operations
ifrs-fullCashFlowsFromUsedInOperatingActivitiesDiscontinuedOperationsX durationlabelCash flows from (used in) operating activities, discontinued operationsDisclosure: IFRS 5.33 c
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
netLabelNet cash flows from (used in) operating activities, discontinued operations
ifrs-fullCashFlowsFromUsedInOperationsX durationlabelCash flows from (used in) operationsExample: IAS 7 – A Statement of cash flows for an entity other than a financial institution, Example: IAS 7.20
documentationThe cash from (used in) the entity’s operations.
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
netLabelNet cash flows from (used in) operations
ifrs-fullCashFlowsFromUsedInOperationsBeforeChangesInWorkingCapitalX durationlabelCash flows from (used in) operations before changes in working capitalExample: IAS 7 – A Statement of cash flows for an entity other than a financial institution, Common practice: IAS 7.20
documentationThe cash inflow (outflow) from the entity’s operations before changes in working capital.
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullCashFlowsUsedInExplorationAndDevelopmentActivitiesX duration, creditlabelCash flows used in exploration and development activitiesCommon practice: IAS 7.16
documentationThe cash outflow for exploration and development activities.
ifrs-fullCashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities(X) duration, creditlabelCash flows used in obtaining control of subsidiaries or other businesses, classified as investing activitiesDisclosure: IAS 7.39
documentationThe aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
negatedTerseLabelCash flows used in obtaining control of subsidiaries or other businesses
ifrs-fullCashOnHandX instant, debitlabelCash on handCommon practice: IAS 7.45
documentationThe amount of cash held by the entity. This does not include demand deposits.
ifrs-fullCashOutflowForLeasesX duration, creditlabelCash outflow for leasesDisclosure: IFRS 16.53 g
documentationThe cash outflow for leases.
ifrs-fullCashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued(X) duration, debitlabelCash paid, liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 c
documentationThe decrease in liabilities under insurance contracts and reinsurance contracts issued resulting from cash paid. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
negatedLabelCash paid, liabilities under insurance contracts and reinsurance contracts issued
ifrs-fullCashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities(X) duration, creditlabelCash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activitiesExample: IAS 7.16 g
documentationThe 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.
negatedTerseLabelCash payments for futures contracts, forward contracts, option contracts and swap contracts
ifrs-fullCashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivitiesX duration, debitlabelCash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activitiesExample: IAS 7.16 h
documentationThe 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.
terseLabelCash receipts from futures contracts, forward contracts, option contracts and swap contracts
ifrs-fullCashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivitiesX duration, debitlabelCash receipts from repayment of advances and loans made to other parties, classified as investing activitiesExample: IAS 7.16 f
documentationThe 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.
terseLabelCash receipts from repayment of advances and loans made to other parties
ifrs-fullCashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedPartiesX duration, debitlabelCash receipts from repayment of advances and loans made to related partiesCommon practice: IAS 7.16
documentationThe cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]
ifrs-fullCashRepaymentsOfAdvancesAndLoansFromRelatedPartiesX duration, creditlabelCash repayments of advances and loans from related partiesCommon practice: IAS 7.17
documentationThe cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]]
ifrs-fullCashTransferredX instant, creditlabelCash transferredDisclosure: IFRS 3.B64 f (i)
documentationThe fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]]
ifrs-fullCategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxisaxislabelCategories of assets recognised from costs to obtain or fulfil contracts with customers [axis]Disclosure: IFRS 15.128 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMembermember [default]labelCategories of assets recognised from costs to obtain or fulfil contracts with customers [member]Disclosure: IFRS 15.128 a
documentationThis member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the "Categories of assets recognised from costs to obtain or fulfil contracts with customers" axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
ifrs-fullCategoriesOfCurrentFinancialAssetsAbstractlabelCategories of current financial assets [abstract]
ifrs-fullCategoriesOfCurrentFinancialLiabilitiesAbstractlabelCategories of current financial liabilities [abstract]
ifrs-fullCategoriesOfFinancialAssetsAbstractlabelCategories of financial assets [abstract]
ifrs-fullCategoriesOfFinancialAssetsAxisaxislabelCategories of financial assets [axis]Disclosure: IFRS 7.8
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCategoriesOfFinancialLiabilitiesAbstractlabelCategories of financial liabilities [abstract]
ifrs-fullCategoriesOfFinancialLiabilitiesAxisaxislabelCategories of financial liabilities [axis]Disclosure: IFRS 7.8
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCategoriesOfNoncurrentFinancialAssetsAbstractlabelCategories of non-current financial assets [abstract]
ifrs-fullCategoriesOfNoncurrentFinancialLiabilitiesAbstractlabelCategories of non-current financial liabilities [abstract]
ifrs-fullCategoriesOfRelatedPartiesAxisaxislabelCategories of related parties [axis]Disclosure: IAS 24.19
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullChangeInAmountRecognisedForPreacquisitionDeferredTaxAssetX duration, debitlabelIncrease (decrease) in amount recognised for pre-acquisition deferred tax assetDisclosure: IAS 12.81 j
documentationThe increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Business combinations [member]]
ifrs-fullChangeInValueOfForeignCurrencyBasisSpreadsAbstractlabelChange in value of foreign currency basis spreads [abstract]
ifrs-fullChangeInValueOfForwardElementsOfForwardContractsAbstractlabelChange in value of forward elements of forward contracts [abstract]
ifrs-fullChangeInValueOfTimeValueOfOptionsAbstractlabelChange in value of time value of options [abstract]
ifrs-fullChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstractlabelChanges in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
ifrs-fullChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstractlabelChanges in allowance account for credit losses of financial assets [abstract]
ifrs-fullChangesInAssetsForInsuranceAcquisitionCashFlowsAbstractlabelChanges in assets for insurance acquisition cash flows [abstract]
ifrs-fullChangesInBiologicalAssetsX duration, debitlabelIncrease (decrease) in biological assetsDisclosure: IAS 41.50
documentationThe increase (decrease) in biological assets. [Refer: Biological assets]
totalLabelTotal increase (decrease) in biological assets
ifrs-fullChangesInBiologicalAssetsAbstractlabelChanges in biological assets [abstract]
ifrs-fullChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstractlabelChanges in contingent liabilities recognised in business combination [abstract]
ifrs-fullChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstractlabelChanges in deferred acquisition costs arising from insurance contracts [abstract]
ifrs-fullChangesInDeferredTaxLiabilityAssetAbstractlabelChanges in deferred tax liability (asset) [abstract]
ifrs-fullChangesInEquityX duration, creditlabelIncrease (decrease) in equityDisclosure: IAS 1.106 d
documentationThe increase (decrease) in equity. [Refer: Equity]
totalLabelTotal increase (decrease) in equity
ifrs-fullChangesInEquityAbstractlabelChanges in equity [abstract]
ifrs-fullChangesInExposureToRisktextlabelDescription of changes in exposure to riskDisclosure: IFRS 7.33 c
documentationThe description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullChangesInFairValueMeasurementAssetsAbstractlabelChanges in fair value measurement, assets [abstract]
ifrs-fullChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstractlabelChanges in fair value measurement, entity’s own equity instruments [abstract]
ifrs-fullChangesInFairValueMeasurementLiabilitiesAbstractlabelChanges in fair value measurement, liabilities [abstract]
ifrs-fullChangesInFairValueOfCreditDerivativeAbstractlabelChanges in fair value of credit derivative [abstract]
ifrs-fullChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssetsX duration, debitlabelIncrease (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 assetsDisclosure: IFRS 7.9 c
documentationThe increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets]
ifrs-fullChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsX durationlabelIncrease (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or lossDisclosure: IFRS 7.9 d
documentationThe increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets]
ifrs-fullChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiabilityX duration, creditlabelIncrease (decrease) in fair value of financial liability, attributable to changes in credit risk of liabilityDisclosure: IFRS 7.10 A a, Disclosure: Expiry date 2023-01-01 IFRS 7.10 a
documentationThe increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]]
ifrs-fullChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssetsX duration, debitlabelIncrease (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.9 c
documentationThe increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]]
ifrs-fullChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsX durationlabelIncrease (decrease) in fair value of credit derivatives or similar instruments related to loans or receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.9 d
documentationThe increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]
ifrs-fullChangesInGoodwillX duration, debitlabelIncrease (decrease) in goodwillDisclosure: IFRS 3.B67 d
documentationThe increase (decrease) in goodwill. [Refer: Goodwill]
totalLabelTotal increase (decrease) in goodwill
ifrs-fullChangesInGoodwillAbstractlabelChanges in goodwill [abstract]
ifrs-fullChangesInInsuranceContractsForReconciliationByComponentsAbstractlabelChanges in insurance contracts for reconciliation by components [abstract]
ifrs-fullChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstractlabelChanges in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]
ifrs-fullChangesInIntangibleAssetsAndGoodwillAbstractlabelChanges in intangible assets and goodwill [abstract]
ifrs-fullChangesInIntangibleAssetsOtherThanGoodwillX duration, debitlabelIncrease (decrease) in intangible assets other than goodwillDisclosure: IAS 38.118 e
documentationThe increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
totalLabelTotal increase (decrease) in intangible assets other than goodwill
ifrs-fullChangesInIntangibleAssetsOtherThanGoodwillAbstractlabelChanges in intangible assets other than goodwill [abstract]
ifrs-fullChangesInInventoriesOfFinishedGoodsAndWorkInProgress(X) duration, debitlabelDecrease (increase) in inventories of finished goods and work in progressExample: IAS 1.102, Disclosure: IAS 1.99
documentationThe decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]
negatedLabelIncrease (decrease) in inventories of finished goods and work in progress
ifrs-fullChangesInInvestmentPropertyX duration, debitlabelIncrease (decrease) in investment propertyDisclosure: IAS 40.76, Disclosure: IAS 40.79 d
documentationThe increase (decrease) in investment property. [Refer: Investment property]
totalLabelTotal increase (decrease) in investment property
ifrs-fullChangesInInvestmentPropertyAbstractlabelChanges in investment property [abstract]
ifrs-fullChangesInLiabilitiesArisingFromFinancingActivitiesAbstractlabelChanges in liabilities arising from financing activities [abstract]
ifrs-fullChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstractlabelChanges in liabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-fullChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysistextlabelDescription of changes in methods and assumptions used in preparing sensitivity analysisDisclosure: IFRS 7.40 c
documentationThe description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]]
ifrs-fullChangesInMethodsUsedToMeasureRisktextlabelDescription of changes in methods used to measure riskDisclosure: IFRS 7.33 c
documentationThe description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullChangesInNetAssetsAvailableForBenefitsAbstractlabelChanges in net assets available for benefits [abstract]
ifrs-fullChangesInNetDefinedBenefitLiabilityAssetAbstractlabelChanges in net defined benefit liability (asset) [abstract]
ifrs-fullChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstractlabelChanges in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract]
ifrs-fullChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstractlabelChanges in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract]
ifrs-fullChangesInNominalAmountOfCreditDerivativeAbstractlabelChanges in nominal amount of credit derivative [abstract]
ifrs-fullChangesInNumberOfSharesOutstandingAbstractlabelChanges in number of shares outstanding [abstract]
ifrs-fullChangesInObjectivesPoliciesAndProcessesForManagingRisktextlabelDescription of changes in objectives, policies and processes for managing riskDisclosure: IFRS 7.33 c
documentationThe description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullChangesInOtherProvisionsX duration, creditlabelIncrease (decrease) in other provisionsDisclosure: IAS 37.84
documentationThe increase (decrease) in other provisions. [Refer: Other provisions]
totalLabelTotal increase (decrease) in other provisions
ifrs-fullChangesInOtherProvisionsAbstractlabelChanges in other provisions [abstract]
ifrs-fullChangesInPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) in property, plant and equipmentDisclosure: IAS 16.73 e
documentationThe increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]
totalLabelTotal increase (decrease) in property, plant and equipment
ifrs-fullChangesInPropertyPlantAndEquipmentAbstractlabelChanges in property, plant and equipment [abstract]
ifrs-fullChangesInRegulatoryDeferralAccountCreditBalancesAbstractlabelChanges in regulatory deferral account credit balances [abstract]
ifrs-fullChangesInRegulatoryDeferralAccountDebitBalancesAbstractlabelChanges in regulatory deferral account debit balances [abstract]
ifrs-fullChangesInReimbursementRightsAbstractlabelChanges in reimbursement rights related to defined benefit obligation [abstract]
ifrs-fullChangesInReimbursementRightsAtFairValueX duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, at fair valueDisclosure: IAS 19.141
documentationThe increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]
totalLabelTotal increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value
ifrs-fullChangesInReinsuranceAssetsAbstractlabelChanges in reinsurance assets [abstract]
ifrs-fullChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMembermemberlabelChanges in tax rates or tax laws enacted or announced [member]Example: IAS 10.22 h
documentationThis member stands for changes in tax rates or tax laws enacted or announced.
ifrs-fullCharacteristicsOfDefinedBenefitPlansAxisaxislabelCharacteristics of defined benefit plans [axis]Example: IAS 19.138 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCharacteristicsOfDefinedBenefitPlansMembermember [default]labelCharacteristics of defined benefit plans [member]Example: IAS 19.138 b
documentationThis member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the "Characteristics of defined benefits plans" axis if no other member is used.
ifrs-fullCirculationRevenueX duration, creditlabelCirculation revenueCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]
ifrs-fullCircumstancesLeadingToReversalsOfInventoryWritedowntextlabelDescription of circumstances leading to reversals of inventory write-downDisclosure: IAS 2.36 g
documentationThe description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down]
ifrs-fullClaimsAndBenefitsPaidNetOfReinsuranceRecoveriesX duration, debitlabelClaims and benefits paid, net of reinsurance recoveriesCommon practice: Expiry date 2023-01-01 IAS 1.85
documentationThe amount of claims and benefits paid to policyholders, net of reinsurance recoveries.
ifrs-fullClaimsIncurredButNotReportedX instant, creditlabelClaims incurred but not reportedExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 c
documentationThe amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders.
ifrs-fullClaimsReportedByPolicyholdersX instant, creditlabelClaims reported by policyholdersExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 b
documentationThe amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Types of insurance contracts [member]]
ifrs-fullClassesOfAcquiredReceivablesAxisaxislabelClasses of acquired receivables [axis]Disclosure: IFRS 3.B64 h
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfAcquiredReceivablesMembermember [default]labelClasses of acquired receivables [member]Disclosure: IFRS 3.B64 h
documentationThis member stands for classes of receivables acquired in business combinations. It also represents the standard value for the "Classes of acquired receivables" axis if no other member is used. [Refer: Business combinations [member]]
ifrs-fullClassesOfAssetsAxisaxislabelClasses of assets [axis]Disclosure: IAS 36.126, Disclosure: IAS 36.130 d (ii), Disclosure: IFRS 13.93, Disclosure: IFRS 16.53
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfAssetsMembermember [default]labelAssets [member]Disclosure: IAS 36.126, Disclosure: IFRS 13.93, Disclosure: IFRS 16.53
documentationThis member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the "Classes of assets" axis if no other member is used.
ifrs-fullClassesOfCashPaymentsAbstractlabelClasses of cash payments from operating activities [abstract]
ifrs-fullClassesOfCashReceiptsFromOperatingActivitiesAbstractlabelClasses of cash receipts from operating activities [abstract]
ifrs-fullClassesOfContingentLiabilitiesAxisaxislabelClasses of contingent liabilities [axis]Disclosure: IAS 37.86, Disclosure: IFRS 3.B67 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfCurrentInventoriesAlternativeAbstractlabelClasses of current inventories, alternative [abstract]
ifrs-fullClassesOfEmployeeBenefitsExpenseAbstractlabelClasses of employee benefits expense [abstract]
ifrs-fullClassesOfEntitysOwnEquityInstrumentsAxisaxislabelClasses of entity’s own equity instruments [axis]Disclosure: IFRS 13.93
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfFinancialAssetsAxisaxislabelClasses of financial assets [axis]Disclosure: Effective 2023-01-01 IFRS 17.C32, Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b, Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfFinancialInstrumentsAxisaxislabelClasses of financial instruments [axis]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.35M, Disclosure: IFRS 7.36
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfFinancialInstrumentsMembermember [default]labelFinancial instruments, class [member]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.35M, Disclosure: IFRS 7.36
documentationThis member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the "Classes of financial instruments" axis if no other member is used. [Refer: Financial assets; Financial liabilities]
ifrs-fullClassesOfFinancialLiabilitiesAxisaxislabelClasses of financial liabilities [axis]Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfIntangibleAssetsAndGoodwillAxisaxislabelClasses of intangible assets and goodwill [axis]Common practice: IAS 38.118
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfIntangibleAssetsOtherThanGoodwillAxisaxislabelClasses of intangible assets other than goodwill [axis]Disclosure: IAS 38.118
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfInventoriesAbstractlabelClasses of current inventories [abstract]
ifrs-fullClassesOfLiabilitiesAxisaxislabelClasses of liabilities [axis]Disclosure: IFRS 13.93
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfOrdinarySharesAxisaxislabelClasses of ordinary shares [axis]Disclosure: IAS 33.66
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfOtherProvisionsAbstractlabelClasses of other provisions [abstract]
ifrs-fullClassesOfPlanAssetsFairValueMonetaryAmountsAbstractlabelClasses of plan assets, fair value monetary amounts [abstract]
ifrs-fullClassesOfPlanAssetsFairValuePercentageAmountsAbstractlabelClasses of plan assets, fair value percentage amounts [abstract]
ifrs-fullClassesOfPropertyPlantAndEquipmentAxisaxislabelClasses of property, plant and equipment [axis]Disclosure: IAS 16.73
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfProvisionsAxisaxislabelClasses of other provisions [axis]Disclosure: IAS 37.84
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfRegulatoryDeferralAccountBalancesAxisaxislabelClasses of regulatory deferral account balances [axis]Disclosure: IFRS 14.30 c, Disclosure: IFRS 14.33
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfRegulatoryDeferralAccountBalancesMembermember [default]labelClasses of regulatory deferral account balances [member]Disclosure: IFRS 14.30 c, Disclosure: IFRS 14.33
documentationThis member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the "Classes of regulatory deferral account balances" axis if no other member is used. [Refer: Regulatory deferral account balances [member]]
ifrs-fullClassesOfShareCapitalAxisaxislabelClasses of share capital [axis]Disclosure: IAS 1.79 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfShareCapitalMembermember [default]labelShare capital [member]Disclosure: IAS 1.79 a
documentationThis member stands for share capital of the entity. It also represents the standard value for the "Classes of share capital" axis if no other member is used.
ifrs-fullClassificationOfAssetsAsHeldForSaleMembermemberlabelClassification of assets as held for sale [member]Example: IAS 10.22 c
documentationThis member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]
ifrs-fullClassificationOfLiabilitiesAsCurrentOrNoncurrentMembermemberlabelClassification of Liabilities as Current or Non-current [member]Disclosure: Expiry date 2025-01-01 IAS 1.139U
documentationThis member stands for Classification of Liabilities as Current or Non-current (Amendments to IAS 1) issued in January 2020 and later amended in July 2020.
ifrs-fullClosingForeignExchangeRateX.XX instantlabelClosing foreign exchange rateCommon practice: IAS 1.112 c
documentationThe spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.
ifrs-fullCommencementOfMajorLitigationMembermemberlabelCommencement of major litigation [member]Example: IAS 10.22 j
documentationThis member stands for the commencement of major litigation.
ifrs-fullCommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGrouptextlabelCommentary by management on significant cash and cash equivalent balances held by entity that are not available for use by groupDisclosure: IAS 7.48
documentationThe commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]
ifrs-fullCommercialPapersIssuedX instant, creditlabelCommercial papers issuedCommon practice: IAS 1.112 c
documentationThe amount of commercial paper issued by the entity.
ifrs-fullCommitmentsForDevelopmentOrAcquisitionOfBiologicalAssetsX instant, creditlabelCommitments for development or acquisition of biological assetsDisclosure: IAS 41.49 b
documentationThe amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]
ifrs-fullCommitmentsInRelationToJointVenturesX instant, creditlabelCommitments in relation to joint venturesDisclosure: IFRS 12.23 a
documentationThe commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]]
ifrs-fullCommitmentsMadeByEntityRelatedPartyTransactionsX durationlabelCommitments made by entity, related party transactionsExample: IAS 24.21 i
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactionsX durationlabelCommitments made on behalf of entity, related party transactionsExample: IAS 24.21 i
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullCommodityPriceRiskMembermemberlabelCommodity price risk [member]Example: IFRS 7.40 a, Example: IFRS 7.IG32
documentationThis member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]
ifrs-fullCommunicationAndNetworkEquipmentMembermemberlabelCommunication and network equipment [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]
ifrs-fullCommunicationExpenseX duration, debitlabelCommunication expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from communication.
ifrs-fullCompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipmentX duration, creditlabelCompensation from third parties for items of property, plant and equipment that were impaired, lost or given upDisclosure: IAS 16.74 A a
documentationThe amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment]
ifrs-fullComponentsOfEquityAxisaxislabelComponents of equity [axis]Disclosure: IAS 1.106
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstractlabelComponents of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstractlabelComponents of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstractlabelComponents of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstractlabelComponents of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
ifrs-fullComprehensiveIncomeX duration, creditlabelComprehensive incomeDisclosure: IAS 1.106 a, Disclosure: IAS 1.81 A c, Disclosure: IFRS 1.24 b, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (ix), Disclosure: IFRS 1.32 a (ii)
documentationThe 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.
totalLabelTotal comprehensive income
ifrs-fullComprehensiveIncomeAbstractlabelComprehensive income [abstract]
ifrs-fullComprehensiveIncomeAttributableToAbstractlabelComprehensive income attributable to [abstract]
ifrs-fullComprehensiveIncomeAttributableToNoncontrollingInterestsX duration, creditlabelComprehensive income, attributable to non-controlling interestsDisclosure: IAS 1.106 a, Disclosure: IAS 1.81B b (i)
documentationThe amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]
totalLabelTotal comprehensive income, attributable to non-controlling interests
ifrs-fullComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstractlabelComprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract]
ifrs-fullComprehensiveIncomeAttributableToOwnersOfParentX duration, creditlabelComprehensive income, attributable to owners of parentDisclosure: IAS 1.106 a, Disclosure: IAS 1.81B b (ii)
documentationThe amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
totalLabelTotal comprehensive income, attributable to owners of parent
ifrs-fullComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstractlabelComprehensive income attributable to owners of parent, continuing and discontinued operations [abstract]
ifrs-fullComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstractlabelComprehensive income, continuing and discontinued operations [abstract]
ifrs-fullComprehensiveIncomeFromContinuingOperationsX duration, creditlabelComprehensive income from continuing operationsCommon practice: IFRS 5.33 d
documentationThe comprehensive income from continuing operations. [Refer: Continuing operations [member]; Comprehensive income]
ifrs-fullComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterestsX duration, creditlabelComprehensive income from continuing operations, attributable to non-controlling interestsCommon practice: IFRS 5.33 d
documentationThe comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests]
ifrs-fullComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParentX duration, creditlabelComprehensive income from continuing operations, attributable to owners of parentCommon practice: IFRS 5.33 d
documentationThe comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from continuing operations]
ifrs-fullComprehensiveIncomeFromDiscontinuedOperationsX duration, creditlabelComprehensive income from discontinued operationsCommon practice: IFRS 5.33 d
documentationThe comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income]
ifrs-fullComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterestsX duration, creditlabelComprehensive income from discontinued operations, attributable to non-controlling interestsCommon practice: IFRS 5.33 d
documentationThe comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income from discontinued operations; Non-controlling interests]
ifrs-fullComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParentX duration, creditlabelComprehensive income from discontinued operations, attributable to owners of parentCommon practice: IFRS 5.33 d
documentationThe comprehensive income from discontinued operations attributable to owners of the parent. [Refer: Comprehensive income from discontinued operations]
ifrs-fullComputerEquipmentMembermemberlabelComputer equipment [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]
ifrs-fullComputerSoftwareX instant, debitlabelComputer softwareExample: IAS 38.119 c
documentationThe amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
ifrs-fullComputerSoftwareMembermemberlabelComputer software [member]Example: IAS 38.119 c
documentationThis member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
ifrs-fullConcentrationsOfRisktextlabelDescription of concentrations of riskDisclosure: IFRS 7.34 c
documentationThe description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullConcentrationsOfRiskAxisaxislabelConcentrations of risk [axis]Disclosure: Effective 2023-01-01 IFRS 17.127
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullConcentrationsOfRiskMembermember [default]labelConcentrations of risk [member]Disclosure: Effective 2023-01-01 IFRS 17.127
documentationThis member stands for the concentrations of risk. It also represents the standard value for the "Concentrations of risk" axis if no other member is used.
ifrs-fullConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRiskX.XX instantlabelConfidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial riskDisclosure: Effective 2023-01-01 IFRS 17.119
documentationThe confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]
ifrs-fullConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRiskX.XX instantlabelConfidence level used to determine risk adjustment for non-financial riskDisclosure: Effective 2023-01-01 IFRS 17.119
documentationThe confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]
ifrs-fullConsensusPricingMembermemberlabelConsensus pricing [member]Example: IFRS 13.B5, Example: IFRS 13.IE63
documentationThis member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]
ifrs-fullConsiderationPaidReceivedX duration, creditlabelConsideration paid (received)Disclosure: IAS 7.40 a
documentationThe amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]
ifrs-fullConsolidatedAndSeparateFinancialStatementsAxisaxislabelConsolidated and separate financial statements [axis]Disclosure: IAS 27.4
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullConsolidatedMembermember [default]labelConsolidated [member]Disclosure: IAS 27.4
documentationThis member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the "Consolidated and separate financial statements" axis if no other member is used.
ifrs-fullConsolidatedStructuredEntitiesAxisaxislabelConsolidated structured entities [axis]Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullConsolidatedStructuredEntitiesMembermemberlabelConsolidated structured entities [member]Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities
documentationThis member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]
ifrs-fullConstantPrepaymentRateMeasurementInputMembermemberlabelConstant prepayment rate, measurement input [member]Example: IFRS 13.93 d, Example: IFRS 13.IE63
documentationThis member stands for the constant prepayment rate used as a measurement input.
ifrs-fullConstructionInProgressX instant, debitlabelConstruction in progressCommon practice: IAS 16.37
documentationThe amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]
ifrs-fullConstructionInProgressMembermemberlabelConstruction in progress [member]Common practice: IAS 16.37
documentationThis member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]
ifrs-fullConsumableBiologicalAssetsMembermemberlabelConsumable biological assets [member]Example: IAS 41.43
documentationThis member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets]
ifrs-fullConsumerLoansX instant, debitlabelLoans to consumersCommon practice: IAS 1.112 c
documentationThe amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]
ifrs-fullConsumerLoansMembermemberlabelLoans to consumers [member]Example: IFRS 7.6, Example: IFRS 7.IG20C, Example: IFRS 7.IG40B
documentationThis member stands for loans that are made to individuals for personal use.
ifrs-fullContingentConsiderationMembermemberlabelContingent consideration [member]Common practice: IFRS 13.94
documentationThis member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
ifrs-fullContingentConsiderationRecognisedAsOfAcquisitionDateX instant, creditlabelContingent consideration recognised as of acquisition dateDisclosure: IFRS 3.B64 g (i)
documentationThe amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Business combinations [member]]
ifrs-fullContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVenturesX instant, creditlabelContingent liabilities incurred in relation to interests in joint venturesDisclosure: IFRS 12.23 b
documentationThe amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]
ifrs-fullContingentLiabilitiesIncurredInRelationToInterestsInAssociatesX instant, creditlabelContingent liabilities incurred in relation to interests in associatesDisclosure: IFRS 12.23 b
documentationThe amount of contingent liabilities incurred relating to the entity’s interests in associates. [Refer: Associates [member]; Contingent liabilities [member]]
ifrs-fullContingentLiabilitiesMembermember [default]labelContingent liabilities [member]Disclosure: IAS 37.88, Disclosure: IFRS 3.B67 c
documentationThis member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the "Classes of contingent liabilities" axis if no other member is used.
ifrs-fullContingentLiabilitiesOfJointVentureMembermemberlabelContingent liabilities related to joint ventures [member]Example: IAS 37.88
documentationThis member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]
ifrs-fullContingentLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelContingent liabilities recognised as of acquisition dateExample: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
negatedLabelContingent liabilities recognised as of acquisition date
ifrs-fullContingentLiabilitiesRecognisedInBusinessCombinationX instant, creditlabelContingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
periodStartLabelContingent liabilities recognised in business combination at beginning of period
periodEndLabelContingent liabilities recognised in business combination at end of period
ifrs-fullContingentLiabilityArisingFromPostemploymentBenefitObligationsMembermemberlabelContingent liability arising from post-employment benefit obligations [member]Disclosure: IAS 19.152
documentationThis member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Contingent liabilities [member]]
ifrs-fullContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMembermemberlabelContingent liability for decommissioning, restoration and rehabilitation costs [member]Example: IAS 37.88
documentationThis member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]
ifrs-fullContingentLiabilityForGuaranteesMembermemberlabelContingent liability for guarantees [member]Common practice: IAS 37.88
documentationThis member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]]
ifrs-fullContinuingAndDiscontinuedOperationsAxisaxislabelContinuing and discontinued operations [axis]Disclosure: IFRS 5 – Presentation and disclosure
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxisaxislabelContinuing involvement in derecognised financial assets by type of instrument [axis]Example: IFRS 7.B33
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxisaxislabelContinuing involvement in derecognised financial assets by type of transfer [axis]Example: IFRS 7.B33
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullContinuingOperationsMembermember [default]labelContinuing operations [member]Disclosure: IFRS 5 – Presentation and disclosure
documentationThis member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This member also represents the standard value for the "Continuing and discontinued operations" axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]
ifrs-fullContractAssetsX instant, debitlabelContract assetsDisclosure: IFRS 15.105, Disclosure: IFRS 15.116 a
documentationThe 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).
totalLabelTotal contract assets
periodStartLabelContract assets at beginning of period
periodEndLabelContract assets at end of period
ifrs-fullContractAssetsAbstractlabelContract assets [abstract]
ifrs-fullContractAssetsMembermemberlabelContract assets [member]Disclosure: IFRS 7.35H b (iii), Disclosure: IFRS 7.35M b (iii), Example: IFRS 7.35 N
documentationThis member stands for contract assets. [Refer: Contract assets]
ifrs-fullContractDurationAxisaxislabelContract duration [axis]Example: IFRS 15.B89 e
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullContractDurationMembermember [default]labelContract duration [member]Example: IFRS 15.B89 e
documentationThis member stands for all durations of contracts with customers. It also represents the standard value for the "Contract duration" axis if no other member is used.
ifrs-fullContractLiabilitiesX instant, creditlabelContract liabilitiesDisclosure: IFRS 15.105, Disclosure: IFRS 15.116 a
documentationThe 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.
totalLabelTotal contract liabilities
periodStartLabelContract liabilities at beginning of period
periodEndLabelContract liabilities at end of period
ifrs-fullContractLiabilitiesAbstractlabelContract liabilities [abstract]
ifrs-fullContractLiabilitiesForPerformanceObligationsSatisfiedOverTimeX instant, creditlabelContract liabilities for performance obligations satisfied over timeCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance obligations satisfied over time [member]]
ifrs-fullContractLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelContract liabilities recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for contract liabilities assumed in a business combination. [Refer: Contract liabilities; Business combinations [member]]
negatedLabelContract liabilities recognised as of acquisition date
ifrs-fullContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchangedX instant, creditlabelContractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchangedExample: IFRS 7.B11D d
documentationThe amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]]
ifrs-fullContractualCapitalCommitmentsX instant, creditlabelContractual capital commitmentsCommon practice: IAS 1.112 c
documentationThe amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]
ifrs-fullContractualCommitmentsForAcquisitionOfIntangibleAssetsX instant, creditlabelContractual commitments for acquisition of intangible assetsDisclosure: IAS 38.122 e
documentationThe amount of contractual commitments for the acquisition of intangible assets.
ifrs-fullContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentX instant, creditlabelContractual commitments for acquisition of property, plant and equipmentDisclosure: IAS 16.74 c
documentationThe amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullContractualServiceMarginX instant, creditlabelContractual service marginDisclosure: Effective 2023-01-01 IFRS 17.109
documentationThe amount of the contractual service margin. [Refer: Contractual service margin [member]]
ifrs-fullContractualServiceMarginMembermemberlabelContractual service margin [member]Disclosure: Effective 2023-01-01 IFRS 17.101 c, Disclosure: Effective 2023-01-01 IFRS 17.107 d
documentationThis member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in the group.
ifrs-fullContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMembermemberlabelContractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]Disclosure: Effective 2023-01-01 IFRS 17.114 c
documentationThis member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
ifrs-fullContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMembermemberlabelContractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]Disclosure: Effective 2023-01-01 IFRS 17.114 b
documentationThis member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
ifrs-fullContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMembermemberlabelContractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]Disclosure: Effective 2023-01-01 IFRS 17.114 a
documentationThis member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
ifrs-fullContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employerDisclosure: IAS 19.141 f
documentationThe 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]]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer
ifrs-fullContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participantsDisclosure: IAS 19.141 f
documentationThe 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]]
commentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a positive value; increases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions by plan participants represent a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants
ifrs-fullContributionsToPlanNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from contributions to planDisclosure: IAS 19.141 f
documentationThe 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]]
commentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions to plan should be tagged with a positive value; increases should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions to plan represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.
negatedTotalLabelTotal increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan
ifrs-fullContributionsToPlanNetDefinedBenefitLiabilityAssetAbstractlabelContributions to plan, net defined benefit liability (asset) [abstract]
ifrs-fullCopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsX instant, debitlabelCopyrights, patents and other industrial property rights, service and operating rightsExample: IAS 38.119 e
documentationThe amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
ifrs-fullCopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMembermemberlabelCopyrights, patents and other industrial property rights, service and operating rights [member]Example: IAS 38.119 e
documentationThis member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
ifrs-fullCorporateDebtInstrumentsHeldX instant, debitlabelCorporate debt instruments heldCommon practice: IAS 1.112 c
documentationThe amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]
ifrs-fullCorporateLoansX instant, debitlabelLoans to corporate entitiesCommon practice: IAS 1.112 c
documentationThe amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]
ifrs-fullCorporateLoansMembermemberlabelLoans to corporate entities [member]Common practice: IAS 1.112 c, Example: IFRS 7.6, Example: IFRS 7.IG20C
documentationThis member stands for loans made to corporate entities.
ifrs-fullCostApproachMembermemberlabelCost approach [member]Example: IFRS 13.62
documentationThis member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as "current replacement cost").
ifrs-fullCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelatesToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivitiesX duration, debitlabelCost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activitiesDisclosure: IAS 16.74 A b
documentationThe amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.
ifrs-fullCostOfHedgingAbstractlabelCost of hedging [abstract]
ifrs-fullCostOfInventoriesRecognisedAsExpenseDuringPeriodX duration, debitlabelCost of inventories recognised as expense during periodDisclosure: IAS 2.36 d
documentationThe amount of inventories recognised as an expense during the period. [Refer: Inventories]
ifrs-fullCostOfMerchandiseSoldX duration, debitlabelCost of merchandise soldCommon practice: IAS 1.85
documentationThe amount of merchandise that was sold during the period and recognised as an expense.
ifrs-fullCostOfPurchasedEnergySoldX duration, debitlabelCost of purchased energy soldCommon practice: IAS 1.112 c
documentationThe amount of purchased energy that was sold during the period and recognised as an expense.
ifrs-fullCostOfSales(X) duration, debitlabelCost of salesDisclosure: IAS 1.103, Disclosure: IAS 1.99
documentationThe amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories.
commentaryGuidanceThis line item should only be used to tag total "cost of sales" amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag "cost of sales, excluding depreciation" when the depreciation amount reflects an expense that the company considers part of cost of sales.
negatedLabelCost of sales
ifrs-fullCostOfSalesFoodAndBeverageX duration, debitlabelCost of sales, food and beverageCommon practice: IAS 1.85
documentationThe amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]
ifrs-fullCostOfSalesHotelOperationsX duration, debitlabelCost of sales, hotel operationsCommon practice: IAS 1.85
documentationThe amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]
ifrs-fullCostOfSalesMembermemberlabelCost of sales [member]Common practice: IAS 1.104, Common practice: IAS 1.112 c
documentationThis member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.
ifrs-fullCostOfSalesRoomOccupancyServicesX duration, debitlabelCost of sales, room occupancy servicesCommon practice: IAS 1.85
documentationThe amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]
ifrs-fullCostsToObtainContractsWithCustomersMembermemberlabelCosts to obtain contracts with customers [member]Example: IFRS 15.128 a
documentationThis member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
ifrs-fullCounterpartiesAxisaxislabelCounterparties [axis]Disclosure: IFRS 7.B52
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCounterpartiesMembermember [default]labelCounterparties [member]Disclosure: IFRS 7.B52
documentationThis member stands for the parties to the transaction other than the entity. It also represents the standard value for the "Counterparties" axis if no other member is used.
ifrs-fullCountryOfDomicileMembermemberlabelCountry of domicile [member]Disclosure: IFRS 8.33 a, Disclosure: IFRS 8.33 b
documentationThis member stands for the country in which the entity is registered and where it has its legal address or registered office.
ifrs-fullCountryOfIncorporationtextlabelCountry of incorporationDisclosure: IAS 1.138 a
documentationThe country in which the entity is incorporated.
ifrs-fullCountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUsetextlabelCountry of incorporation of entity whose consolidated financial statements have been produced for public useDisclosure: IAS 27.16 a
documentationThe country in which the entity’s ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]]
ifrs-fullCountryOfIncorporationOfJointOperationtextlabelCountry of incorporation of joint operationDisclosure: IFRS 12.21 a (iii)
documentationThe country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]]
ifrs-fullCountryOfIncorporationOfJointVenturetextlabelCountry of incorporation of joint ventureDisclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)
documentationThe country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]
ifrs-fullCountryOfIncorporationOrResidenceOfAssociatetextlabelCountry of incorporation of associateDisclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)
documentationThe country in which an associate of the entity is incorporated. [Refer: Associates [member]]
ifrs-fullCountryOfIncorporationOrResidenceOfSubsidiarytextlabelCountry of incorporation of subsidiaryDisclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.12 b, Disclosure: IFRS 12.19B b
documentationThe country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]
ifrs-fullCreationDateAxisaxislabelCreation date [axis]Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCreditDerivativeFairValueX instant, debitlabelCredit derivative, fair valueDisclosure: IFRS 7.24G a
documentationThe fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]
periodStartLabelCredit derivative, fair value at beginning of period
periodEndLabelCredit derivative, fair value at end of period
ifrs-fullCreditDerivativeNominalAmountX instantlabelCredit derivative, nominal amountDisclosure: IFRS 7.24G a
documentationThe nominal amount of a credit derivative. [Refer: Derivatives [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
periodStartLabelCredit derivative, nominal amount at beginning of period
periodEndLabelCredit derivative, nominal amount at end of period
ifrs-fullCreditExposureX instantlabelCredit exposureExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 a, Example: Expiry date 2023-01-01 IFRS 7.IG25 b
documentationThe amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullCreditImpairmentOfFinancialInstrumentsAxisaxislabelCredit impairment of financial instruments [axis]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCreditImpairmentOfFinancialInstrumentsMembermember [default]labelCredit impairment of financial instruments [member]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M
documentationThis member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the "Credit impairment of financial instruments" axis if no other member is used.
ifrs-fullCreditrelatedFeeAndCommissionIncomeX duration, creditlabelCredit-related fee and commission incomeCommon practice: IAS 1.112 c
documentationThe amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]
ifrs-fullCreditRiskMembermemberlabelCredit risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Example: IFRS 7.32
documentationThis member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]
ifrs-fullCreditSpreadMeasurementInputMembermemberlabelCredit spread, measurement input [member]Common practice: IFRS 13.93 d
documentationThis member stands for the credit spread used as a measurement input.
ifrs-fullCumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModelsX duration, creditlabelCumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different modelsDisclosure: IAS 40.75 f (iv)
documentationThe cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment property]
ifrs-fullCumulativeEffectAtDateOfInitialApplicationAxisaxislabelCumulative effect at date of initial application [axis]Common practice: IAS 1.106
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration, creditlabelCumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.11B c
documentationThe cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]
ifrs-fullCumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategoryX duration, creditlabelCumulative 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 categoryDisclosure: IAS 1.82 cb
documentationThe cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]
ifrs-fullCumulativePreferenceDividendsNotRecognisedX durationlabelCumulative preference dividends not recognisedDisclosure: IAS 1.137 b
documentationThe amount of cumulative preference dividends not recognised.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullCumulativeUnrecognisedShareOfLossesOfAssociatesX instant, creditlabelCumulative unrecognised share of losses of associatesDisclosure: IFRS 12.22 c
documentationThe cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]; Unrecognised share of losses of associates]
ifrs-fullCumulativeUnrecognisedShareOfLossesOfJointVenturesX instant, creditlabelCumulative unrecognised share of losses of joint venturesDisclosure: IFRS 12.22 c
documentationThe cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]; Unrecognised share of losses of joint ventures]
ifrs-fullCumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethodX instant, creditlabelCumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity methodDisclosure: IFRS 11.C4
documentationThe entity’s cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]
ifrs-fullCurrencyInWhichInformationIsDisplayedAxisaxislabelCurrency in which information is displayed [axis]Disclosure: IAS 21.57 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCurrencyInWhichSupplementaryInformationIsDisplayedMembermemberlabelCurrency in which supplementary information is displayed [member]Disclosure: IAS 21.57 a
documentationThis member indicates information displayed in a currency that is different from either the entity’s functional currency or its presentation currency.
ifrs-fullCurrencyRiskMembermemberlabelCurrency risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: IFRS 7 – Defined terms
documentationThis member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]
ifrs-fullCurrencySwapContractMembermemberlabelCurrency swap contract [member]Common practice: IAS 1.112 c
documentationThis member stands for a currency swap contract. [Refer: Swap contract [member]]
ifrs-fullCurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesX instant, creditlabelCurrent accruals and current deferred income including current contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current accruals and current deferred income including current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]
totalLabelTotal current accruals and current deferred income including current contract liabilities
ifrs-fullCurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstractlabelCurrent accruals and current deferred income including current contract liabilities [abstract]
ifrs-fullCurrentAccruedExpensesAndOtherCurrentLiabilitiesX instant, creditlabelCurrent accrued expenses and other current liabilitiesCommon practice: IAS 1.55
documentationThe amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]
ifrs-fullCurrentAccruedIncomeIncludingCurrentContractAssetsX instant, debitlabelCurrent accrued income including current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets]
totalLabelTotal current accrued income including current contract assets
ifrs-fullCurrentAccruedIncomeIncludingCurrentContractAssetsAbstractlabelCurrent accrued income including current contract assets [abstract]
ifrs-fullCurrentAccruedIncomeOtherThanCurrentContractAssetsX instant, debitlabelCurrent accrued income other than current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets]
ifrs-fullCurrentAdvancesX instant, creditlabelCurrent advances received, representing current contract liabilities for performance obligations satisfied at point in timeCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current advances received representing current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time]
ifrs-fullCurrentAdvancesToSuppliersX instant, debitlabelCurrent advances to suppliersCommon practice: IAS 1.112 c
documentationThe amount of current advances made to suppliers before goods or services are received.
ifrs-fullCurrentAgriculturalProduceX instant, debitlabelCurrent agricultural produceCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of harvested produce of the entity’s biological assets. [Refer: Biological assets; Inventories]
ifrs-fullCurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityX duration, debitlabelCurrent and deferred tax relating to items credited (charged) directly to equityDisclosure: IAS 12.81 a
documentationThe 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]]
totalLabelAggregate current and deferred tax relating to items credited (charged) directly to equity
ifrs-fullCurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstractlabelCurrent and deferred tax relating to items charged or credited directly to equity [abstract]
ifrs-fullCurrentAssetsX instant, debitlabelCurrent assetsDisclosure: IAS 1.66, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (i)
documentationThe 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 12 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 12 months after the reporting period. [Refer: Assets]
totalLabelTotal current assets
ifrs-fullCurrentAssetsAbstractlabelCurrent assets [abstract]
ifrs-fullCurrentAssetsLiabilitiesX instant, debitlabelCurrent assets (liabilities)Common practice: IAS 1.55
documentationThe amount of current assets less the amount of current liabilities.
netLabelNet current assets (liabilities)
ifrs-fullCurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersX instant, debitlabelCurrent assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to ownersDisclosure: IAS 1.66
documentationThe 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]
totalLabelTotal current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners
ifrs-fullCurrentAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelCurrent assets recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Business combinations [member]]
ifrs-fullCurrentBiologicalAssetsX instant, debitlabelCurrent biological assetsDisclosure: IAS 1.54 f
documentationThe amount of current biological assets. [Refer: Biological assets]
ifrs-fullCurrentBiologicalAssetsMembermemberlabelCurrent biological assets [member]Common practice: IAS 41.50
documentationThis member stands for current biological assets. [Refer: Biological assets]
ifrs-fullCurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssuedX instant, creditlabelCurrent bonds issued and current portion of non-current bonds issuedCommon practice: IAS 1.112 c
documentationThe amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]
ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsX instant, creditlabelCurrent borrowings and current portion of non-current borrowingsCommon practice: IAS 1.55
documentationThe amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]
totalLabelTotal current borrowings and current portion of non-current borrowings
ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstractlabelCurrent borrowings and current portion of non-current borrowings [abstract]
ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstractlabelCurrent borrowings and current portion of non-current borrowings, by type [abstract]
ifrs-fullCurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssuedX instant, creditlabelCurrent commercial papers issued and current portion of non-current commercial papers issuedCommon practice: IAS 1.112 c
documentationThe amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]
ifrs-fullCurrentContractAssetsX instant, debitlabelCurrent contract assetsDisclosure: IFRS 15.105
documentationThe amount of current contract assets. [Refer: Contract assets]
ifrs-fullCurrentContractLiabilitiesX instant, creditlabelCurrent contract liabilitiesDisclosure: IFRS 15.105
documentationThe amount of current contract liabilities. [Refer: Contract liabilities]
totalLabelTotal current contract liabilities
ifrs-fullCurrentContractLiabilitiesAbstractlabelCurrent contract liabilities [abstract]
ifrs-fullCurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTimeX instant, creditlabelCurrent contract liabilities for performance obligations satisfied over timeCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]
ifrs-fullCurrentCrudeOilX instant, debitlabelCurrent crude oilCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]
ifrs-fullCurrentDebtInstrumentsIssuedX instant, creditlabelCurrent debt instruments issuedCommon practice: IAS 1.55
documentationThe amount of current debt instruments issued. [Refer: Debt instruments issued]
ifrs-fullCurrentDeferredIncomeIncludingCurrentContractLiabilitiesX instant, creditlabelCurrent deferred income including current contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities]
totalLabelTotal current deferred income including current contract liabilities
ifrs-fullCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstractlabelCurrent deferred income including current contract liabilities [abstract]
ifrs-fullCurrentDeferredIncomeOtherThanCurrentContractLiabilitiesX instant, creditlabelCurrent deferred income other than current contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities]
ifrs-fullCurrentDepositsFromCustomersX instant, creditlabelCurrent deposits from customersCommon practice: IAS 1.55
documentationThe amount of current deposits from customers. [Refer: Deposits from customers]
ifrs-fullCurrentDerivativeFinancialAssetsX instant, debitlabelCurrent derivative financial assetsCommon practice: IAS 1.55
documentationThe amount of current derivative financial assets. [Refer: Derivative financial assets]
ifrs-fullCurrentDerivativeFinancialLiabilitiesX instant, creditlabelCurrent derivative financial liabilitiesCommon practice: IAS 1.55
documentationThe amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]
ifrs-fullCurrentDividendPayablesX instant, creditlabelCurrent dividend payablesCommon practice: IAS 1.55
documentationThe amount of current dividend payables. [Refer: Dividend payables]
ifrs-fullCurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMembermemberlabelCurrent estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]Example: IFRS 13.B36 d
documentationThis member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.
ifrs-fullCurrentExciseTaxPayablesX instant, creditlabelCurrent excise tax payablesCommon practice: IAS 1.78
documentationThe amount of current excise tax payables. [Refer: Excise tax payables]
ifrs-fullCurrentFinanceLeaseReceivablesX instant, debitlabelCurrent finance lease receivablesCommon practice: IAS 1.55
documentationThe amount of current finance lease receivables. [Refer: Finance lease receivables]
ifrs-fullCurrentFinancialAssetsX instant, debitlabelCurrent financial assetsDisclosure: IFRS 7.25
documentationThe amount of current financial assets. [Refer: Financial assets]
totalLabelTotal current financial assets
ifrs-fullCurrentFinancialAssetsAtAmortisedCostX instant, debitlabelCurrent financial assets at amortised costDisclosure: IFRS 7.8 f
documentationThe amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelCurrent financial assets at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]
totalLabelTotal current financial assets at fair value through other comprehensive income
ifrs-fullCurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractlabelCurrent financial assets at fair value through other comprehensive income [abstract]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossX instant, debitlabelCurrent financial assets at fair value through profit or lossDisclosure: IFRS 7.8 a
documentationThe amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
totalLabelTotal current financial assets at fair value through profit or loss
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstractlabelCurrent financial assets at fair value through profit or loss [abstract]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant, debitlabelCurrent financial assets at fair value through profit or loss, classified as held for tradingCommon practice: IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 7.8 a
documentationThe amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant, debitlabelCurrent financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.8 a
documentationThe amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX instant, debitlabelCurrent financial assets at fair value through profit or loss, mandatorily measured at fair valueDisclosure: IFRS 7.8 a
documentationThe amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsX instant, debitlabelCurrent financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instrumentsDisclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThe amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesX instant, debitlabelCurrent financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilitiesDisclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThe amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]
ifrs-fullCurrentFinancialAssetsAvailableforsaleX instant, debitlabelCurrent financial assets available-for-saleDisclosure: Expiry date 2023-01-01 IFRS 7.8 d
documentationThe amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]
ifrs-fullCurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelCurrent financial assets measured at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]
ifrs-fullCurrentFinancialLiabilitiesX instant, creditlabelCurrent financial liabilitiesDisclosure: IFRS 7.25
documentationThe amount of current financial liabilities. [Refer: Financial liabilities]
totalLabelTotal current financial liabilities
ifrs-fullCurrentFinancialLiabilitiesAtAmortisedCostX instant, creditlabelCurrent financial liabilities at amortised costDisclosure: Expiry date 2023-01-01 IFRS 7.8 f, Disclosure: IFRS 7.8 g
documentationThe amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossX instant, creditlabelCurrent financial liabilities at fair value through profit or lossDisclosure: IFRS 7.8 e
documentationThe amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
totalLabelTotal current financial liabilities at fair value through profit or loss
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractlabelCurrent financial liabilities at fair value through profit or loss [abstract]
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant, creditlabelCurrent financial liabilities at fair value through profit or loss, classified as held for tradingDisclosure: IFRS 7.8 e
documentationThe amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss]
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant, creditlabelCurrent financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.8 e
documentationThe amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullCurrentFoodAndBeverageX instant, debitlabelCurrent food and beverageCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of food and beverage. [Refer: Inventories]
ifrs-fullCurrentFuelX instant, debitlabelCurrent fuelCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of fuel. [Refer: Inventories]
ifrs-fullCurrentGovernmentGrantsX instant, creditlabelCurrent government grantsCommon practice: IAS 1.55
documentationThe amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Government grants]
ifrs-fullCurrentHeldtomaturityInvestmentsX instant, debitlabelCurrent held-to-maturity investmentsDisclosure: Expiry date 2023-01-01 IFRS 7.8 b
documentationThe amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]
ifrs-fullCurrentInterestPayableX instant, creditlabelCurrent interest payableCommon practice: IAS 1.112 c
documentationThe amount of current interest payable. [Refer: Interest payable]
ifrs-fullCurrentInterestReceivableX instant, debitlabelCurrent interest receivableCommon practice: IAS 1.112 c
documentationThe amount of current interest receivable. [Refer: Interest receivable]
ifrs-fullCurrentInventoriesArisingFromExtractiveActivitiesAbstractlabelCurrent inventories arising from extractive activities [abstract]
ifrs-fullCurrentInventoriesHeldForSaleX instant, debitlabelCurrent inventories held for saleCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]
ifrs-fullCurrentInventoriesInTransitX instant, debitlabelCurrent inventories in transitCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]
ifrs-fullCurrentInvestmentsX instant, debitlabelCurrent investmentsCommon practice: IAS 1.55
documentationThe amount of current investments.
ifrs-fullCurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelCurrent investments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]
ifrs-fullCurrentLeaseLiabilitiesX instant, creditlabelCurrent lease liabilitiesDisclosure: IFRS 16.47 b
documentationThe amount of current lease liabilities. [Refer: Lease liabilities]
ifrs-fullCurrentLiabilitiesX instant, creditlabelCurrent liabilitiesDisclosure: IAS 1.69, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (iii)
documentationExpiry date 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within 12 months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least 12 months after the reporting period.Effective 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within 12 months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least 12 months after the reporting period.
totalLabelTotal current liabilities
negatedLabelCurrent liabilities
ifrs-fullCurrentLiabilitiesAbstractlabelCurrent liabilities [abstract]
ifrs-fullCurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleX instant, creditlabelCurrent liabilities other than liabilities included in disposal groups classified as held for saleDisclosure: IAS 1.69
documentationThe 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]
totalLabelTotal current liabilities other than liabilities included in disposal groups classified as held for sale
ifrs-fullCurrentLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelCurrent liabilities recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Business combinations [member]]
negatedLabelCurrent liabilities recognised as of acquisition date
ifrs-fullCurrentLoansAndReceivablesX instant, debitlabelCurrent loans and receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.8 c
documentationThe amount of current loans and receivables. [Refer: Loans and receivables]
ifrs-fullCurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceivedX instant, creditlabelCurrent loans received and current portion of non-current loans receivedCommon practice: IAS 1.112 c
documentationThe amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]
ifrs-fullCurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServicesX instant, debitlabelCurrent materials and supplies to be consumed in production process or rendering servicesCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]
ifrs-fullCurrentMembermemberlabelCurrent [member]Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37, Example: IFRS 7.IG20D
documentationThis member stands for a current time band.
ifrs-fullCurrentNaturalGasX instant, debitlabelCurrent natural gasCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]
ifrs-fullCurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralX instant, debitlabelCurrent non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralDisclosure: Expiry date 2023-01-01 IAS 39.37 a, Disclosure: IFRS 9.3.2.23 a
documentationThe amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
ifrs-fullCurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssuedX instant, creditlabelCurrent notes and debentures issued and current portion of non-current notes and debentures issuedCommon practice: IAS 1.112 c
documentationThe amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]
ifrs-fullCurrentOreStockpilesX instant, debitlabelCurrent ore stockpilesCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]
ifrs-fullCurrentPackagingAndStorageMaterialsX instant, debitlabelCurrent packaging and storage materialsCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]
ifrs-fullCurrentPayablesForPurchaseOfEnergyX instant, creditlabelCurrent payables for purchase of energyCommon practice: IAS 1.78
documentationThe amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]
ifrs-fullCurrentPayablesForPurchaseOfNoncurrentAssetsX instant, creditlabelCurrent payables for purchase of non-current assetsCommon practice: IAS 1.78
documentationThe amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]
ifrs-fullCurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxX instant, creditlabelCurrent payables on social security and taxes other than income taxCommon practice: IAS 1.78
documentationThe amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]
ifrs-fullCurrentPetroleumAndPetrochemicalProductsX instant, debitlabelCurrent petroleum and petrochemical productsCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]
ifrs-fullCurrentPortionOfLongtermBorrowingsX instant, creditlabelCurrent portion of non-current borrowingsCommon practice: IAS 1.55
documentationThe current portion of non-current borrowings. [Refer: Borrowings]
ifrs-fullCurrentPrepaidExpensesX instant, debitlabelCurrent prepaid expensesCommon practice: IAS 1.112 c
documentationThe amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.
ifrs-fullCurrentPrepaymentsX instant, debitlabelCurrent prepaymentsExample: IAS 1.78 b
documentationThe amount of current prepayments. [Refer: Prepayments]
totalLabelTotal current prepayments
ifrs-fullCurrentPrepaymentsAbstractlabelCurrent prepayments [abstract]
ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsX instant, debitlabelCurrent prepayments and current accrued income including current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued income including contract assets]
totalLabelTotal current prepayments and current accrued income including current contract assets
ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsAbstractlabelCurrent prepayments and current accrued income including current contract assets [abstract]
ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsX instant, debitlabelCurrent prepayments and current accrued income other than current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued income other than contract assets]
totalLabelTotal current prepayments and current accrued income other than current contract assets
ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsAbstractlabelCurrent prepayments and current accrued income other than current contract assets [abstract]
ifrs-fullCurrentPrepaymentsAndOtherCurrentAssetsX instant, debitlabelCurrent prepayments and other current assetsCommon practice: IAS 1.55
documentationThe amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]
ifrs-fullCurrentProgrammingAssetsX instant, debitlabelCurrent programming assetsCommon practice: IAS 1.55
documentationThe amount of current programming assets. [Refer: Programming assets]
ifrs-fullCurrentProvisionsX instant, creditlabelCurrent provisionsDisclosure: IAS 1.54 l
documentationThe amount of current provisions, including provisions for employee benefits. [Refer: Provisions]
totalLabelTotal current provisions
ifrs-fullCurrentProvisionsAbstractlabelCurrent provisions [abstract]
ifrs-fullCurrentProvisionsForEmployeeBenefitsX instant, creditlabelCurrent provisions for employee benefitsDisclosure: IAS 1.78 d
documentationThe amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]
ifrs-fullCurrentRawMaterialsAndCurrentProductionSuppliesX instant, debitlabelCurrent raw materials and current production suppliesCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]
totalLabelTotal current raw materials and current production supplies
ifrs-fullCurrentRawMaterialsAndCurrentProductionSuppliesAbstractlabelCurrent raw materials and current production supplies [abstract]
ifrs-fullCurrentReceivablesDueFromAssociatesX instant, debitlabelCurrent receivables due from associatesCommon practice: IAS 1.78 b
documentationThe amount of current receivables due from associates. [Refer: Associates [member]]
ifrs-fullCurrentReceivablesDueFromJointVenturesX instant, debitlabelCurrent receivables due from joint venturesCommon practice: IAS 1.78 b
documentationThe amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]
ifrs-fullCurrentReceivablesFromContractsWithCustomersX instant, debitlabelCurrent receivables from contracts with customersDisclosure: IFRS 15.105
documentationThe amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]
ifrs-fullCurrentReceivablesFromRentalOfPropertiesX instant, debitlabelCurrent receivables from rental of propertiesCommon practice: IAS 1.78 b
documentationThe amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]
ifrs-fullCurrentReceivablesFromSaleOfPropertiesX instant, debitlabelCurrent receivables from sale of propertiesCommon practice: IAS 1.78 b
documentationThe amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]
ifrs-fullCurrentReceivablesFromTaxesOtherThanIncomeTaxX instant, debitlabelCurrent receivables from taxes other than income taxCommon practice: IAS 1.78 b
documentationThe amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]
ifrs-fullCurrentRecognisedAssetsDefinedBenefitPlanX instant, debitlabelCurrent net defined benefit assetCommon practice: IAS 1.55
documentationThe amount of current net defined benefit asset. [Refer: Net defined benefit asset]
ifrs-fullCurrentRecognisedLiabilitiesDefinedBenefitPlanX instant, creditlabelCurrent net defined benefit liabilityCommon practice: IAS 1.55
documentationThe amount of current net defined benefit liability. [Refer: Net defined benefit liability]
ifrs-fullCurrentRefundsProvisionX instant, creditlabelCurrent refunds provisionExample: IAS 37 -, Example: 4 Refunds policy, Example: IAS 37.87
documentationThe amount of current provision for refunds. [Refer: Refunds provision]
ifrs-fullCurrentRestrictedCashAndCashEquivalentsX instant, debitlabelCurrent restricted cash and cash equivalentsCommon practice: IAS 1.55
documentationThe amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
ifrs-fullCurrentRetentionPayablesX instant, creditlabelCurrent retention payablesCommon practice: IAS 1.78
documentationThe amount of current retention payables. [Refer: Retention payables]
ifrs-fullCurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceivedX instant, creditlabelCurrent secured bank loans received and current portion of non-current secured bank loans receivedCommon practice: IAS 1.112 c
documentationThe amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]
ifrs-fullCurrentServiceCostDefinedBenefitPlansX duration, debitlabelCurrent service cost, defined benefit plansCommon practice: IAS 19.135 b
documentationThe expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost]
ifrs-fullCurrentServiceCostNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease in net defined benefit liability (asset) resulting from current service costDisclosure: IAS 19.141 a
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]
ifrs-fullCurrentTaxAssetsX instant, debitlabelCurrent tax assetsDisclosure: IAS 1.54 n
documentationThe excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
ifrs-fullCurrentTaxAssetsCurrentX instant, debitlabelCurrent tax assets, currentDisclosure: IAS 1.54 n
documentationThe current amount of current tax assets. [Refer: Current tax assets]
ifrs-fullCurrentTaxAssetsNoncurrentX instant, debitlabelCurrent tax assets, non-currentDisclosure: IAS 1.54 n
documentationThe non-current amount of current tax assets. [Refer: Current tax assets]
ifrs-fullCurrentTaxExpenseIncomeX duration, debitlabelCurrent tax expense (income)Example: IAS 12.80 a
documentationThe amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
ifrs-fullCurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsX duration, debitlabelCurrent tax expense (income) and adjustments for current tax of prior periodsCommon practice: IAS 12.80
documentationThe 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]
totalLabelTotal current tax expense (income) and adjustments for current tax of prior periods
ifrs-fullCurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstractlabelCurrent tax expense (income) and adjustments for current tax of prior periods [abstract]
ifrs-fullCurrentTaxLiabilitiesX instant, creditlabelCurrent tax liabilitiesDisclosure: IAS 1.54 n
documentationThe amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
ifrs-fullCurrentTaxLiabilitiesCurrentX instant, creditlabelCurrent tax liabilities, currentDisclosure: IAS 1.54 n
documentationThe current amount of current tax liabilities. [Refer: Current tax liabilities]
ifrs-fullCurrentTaxLiabilitiesNoncurrentX instant, creditlabelCurrent tax liabilities, non-currentDisclosure: IAS 1.54 n
documentationThe non-current amount of current tax liabilities. [Refer: Current tax liabilities]
ifrs-fullCurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquityX duration, debitlabelCurrent tax relating to items credited (charged) directly to equityDisclosure: IAS 12.81 a
documentationThe amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Financial instruments, class [member]]
ifrs-fullCurrentTradeReceivablesX instant, debitlabelCurrent trade receivablesExample: IAS 1.68, Example: IAS 1.78 b
documentationThe amount of current trade receivables. [Refer: Trade receivables]
ifrs-fullCurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceivedX instant, creditlabelCurrent unsecured bank loans received and current portion of non-current unsecured bank loans receivedCommon practice: IAS 1.112 c
documentationThe amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]
ifrs-fullCurrentValueAddedTaxPayablesX instant, creditlabelCurrent value added tax payablesCommon practice: IAS 1.78
documentationThe amount of current value added tax payables. [Refer: Value added tax payables]
ifrs-fullCurrentValueAddedTaxReceivablesX instant, debitlabelCurrent value added tax receivablesCommon practice: IAS 1.78 b
documentationThe amount of current value added tax receivables. [Refer: Value added tax receivables]
ifrs-fullCurrentWarrantLiabilityX instant, creditlabelCurrent warrant liabilityCommon practice: IAS 1.55
documentationThe amount of current warrant liabilities. [Refer: Warrant liability]
ifrs-fullCustomerrelatedIntangibleAssetsMembermemberlabelCustomer-related intangible assets [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships.
ifrs-fullCustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelCustomer-related intangible assets recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]]
ifrs-fullDateAsAtWhichEntityPlansToApplyNewIFRSInitiallyyyyy-mm-ddlabelDate as at which entity plans to apply new IFRS initiallyExample: IAS 8.31 d
documentationThe date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.
ifrs-fullDateByWhichApplicationOfNewIFRSIsRequiredyyyy-mm-ddlabelDate by which application of new IFRS is requiredExample: IAS 8.31 c
documentationThe date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.
ifrs-fullDatedSubordinatedLiabilitiesX instant, creditlabelDated subordinated liabilitiesCommon practice: IAS 1.112 c
documentationThe amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]
ifrs-fullDateOfAcquisition2013yyyy-mm-ddlabelDate of acquisitionDisclosure: IFRS 3.B64 b
documentationThe date on which the acquirer obtains control of the acquiree in a business combination.
ifrs-fullDateOfAuthorisationForIssueOfFinancialStatements2013yyyy-mm-ddlabelDate of authorisation for issue of financial statementsDisclosure: IAS 10.17
documentationThe date on which financial statements are authorised for issue.
ifrs-fullDateOfEndOfReportingPeriod2013yyyy-mm-ddlabelDate of end of reporting periodDisclosure: IAS 1.51 c
documentationThe date of the end of the reporting period.
ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfAssociateyyyy-mm-ddlabelDate of end of reporting period of financial statements of associateDisclosure: IFRS 12.22 b (i)
documentationThe date of the end of the reporting period of the financial statements of an associate.
ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013yyyy-mm-ddlabelDate of end of reporting period of financial statements of joint ventureDisclosure: IFRS 12.22 b (i)
documentationThe date of the end of the reporting period of the financial statements of a joint venture.
ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiaryyyyy-mm-ddlabelDate of end of reporting period of financial statements of subsidiaryDisclosure: IFRS 12.11 a
documentationThe date of the end of the reporting period of the financial statements of a subsidiary.
ifrs-fullDateOfGrantOfSharebasedPaymentArrangementtextlabelDate of grant of share-based payment arrangementExample: IFRS 2.45 a, Example: IFRS 2.IG23
documentationThe date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]]
ifrs-fullDateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModelyyyy-mm-ddlabelDate of reclassification of financial assets due to change in business modelDisclosure: IFRS 7.12B a
documentationThe date of the reclassification of financial assets due to a change in the entity’s business model for managing financial assets. [Refer: Financial assets]
ifrs-fullDateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsuranceyyyy-mm-ddlabelDate on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insuranceDisclosure: Expiry date 2023-01-01 IFRS 4.39C c (ii)
documentationThe date on which the change in activities occurred that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
ifrs-fullDateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9yyyy-mm-ddlabelDate on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9Disclosure: Expiry date 2023-01-01 IFRS 4.39D b
documentationThe date on which the change in activities occurred that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
ifrs-fullDebtInstrumentsAmountContributedToFairValueOfPlanAssetsX instant, debitlabelDebt instruments, amount contributed to fair value of plan assetsExample: IAS 19.142 c
documentationThe amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullDebtInstrumentsHeldX instant, debitlabelDebt instruments heldCommon practice: IAS 1.55
documentationThe amount of instruments representing indebtedness held by the entity.
totalLabelTotal debt instruments held
ifrs-fullDebtInstrumentsHeldAbstractlabelDebt instruments held [abstract]
ifrs-fullDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapitalX instant, creditlabelDebt instruments issued that are included in insurer’s regulatory capitalExample: Expiry date 2023-01-01 IFRS 4.20E c
documentationThe amount of debt instruments issued that are included in the insurer’s regulatory capital.
ifrs-fullDebtInstrumentsPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelDebt instruments, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 c
documentationThe percentage instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Debt instruments, amount contributed to fair value of plan assets]
ifrs-fullDebtSecuritiesX instant, creditlabelDebt instruments issuedCommon practice: IAS 1.55
documentationThe amount of instruments issued by the entity that represent indebtedness.
ifrs-fullDebtSecuritiesMembermemberlabelDebt securities [member]Example: IFRS 13.94, Example: IFRS 13.IE60
documentationThis member stands for instruments held by the entity that represent indebtedness.
ifrs-fullDecreaseDueToHarvestBiologicalAssets(X) duration, creditlabelDecrease due to harvest, biological assetsDisclosure: IAS 41.50 d
documentationThe decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets’ life processes. [Refer: Biological assets]
negatedLabelDecrease due to harvest, biological assets
ifrs-fullDecreaseIncreaseThroughTaxOnSharebasedPaymentTransactionsX duration, debitlabelDecrease (increase) through tax on share-based payment transactions, equityCommon practice: IAS 1.106 d
documentationThe decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssetsX duration, creditlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assetsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstrumentsX duration, debitlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instrumentsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilitiesX duration, debitlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilitiesDisclosure: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssetsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstrumentsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilitiesX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssetsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstrumentsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilitiesX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssetsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstrumentsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilitiesX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssetsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstrumentsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilitiesX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances(X) duration, creditlabelDecrease through balances recovered in current period, regulatory deferral account debit balancesExample: IFRS 14.33 a (ii)
documentationThe decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]
negatedLabelDecrease through balances recovered in current period, regulatory deferral account debit balances
ifrs-fullDecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances(X) duration, debitlabelDecrease through balances reversed in current period, regulatory deferral account credit balancesExample: IFRS 14.33 a (ii)
documentationThe decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]
negatedLabelDecrease through balances reversed in current period, regulatory deferral account credit balances
ifrs-fullDecreaseThroughBenefitsPaidReimbursementRightsAtFairValue(X) duration, creditlabelDecrease in reimbursement rights related to defined benefit obligation, resulting from benefits paidDisclosure: IAS 19.141 g
documentationThe decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
negatedLabelIncrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleBiologicalAssets(X) duration, creditlabelDecrease through classified as held for sale, biological assetsDisclosure: IAS 41.50 c
documentationThe 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]
negatedLabelDecrease through classified as held for sale, biological assets
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleGoodwill(X) duration, creditlabelDecrease through classified as held for sale, goodwillDisclosure: IFRS 3.B67 d (iv)
documentationThe decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]
negatedLabelDecrease through classified as held for sale, goodwill
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill(X) duration, creditlabelDecrease through classified as held for sale, intangible assets and goodwillCommon practice: IAS 38.118 e (ii)
documentationThe 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]
negatedLabelDecrease through classified as held for sale, intangible assets and goodwill
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill(X) duration, creditlabelDecrease through classified as held for sale, intangible assets other than goodwillDisclosure: IAS 38.118 e (ii)
documentationThe 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]
negatedLabelDecrease through classified as held for sale, intangible assets other than goodwill
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleInvestmentProperty(X) duration, creditlabelDecrease through classified as held for sale, investment propertyDisclosure: IAS 40.76 c, Disclosure: IAS 40.79 d (iii)
documentationThe 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]]
negatedLabelDecrease through classified as held for sale, investment property
ifrs-fullDecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment(X) duration, creditlabelDecrease through classified as held for sale, property, plant and equipmentDisclosure: IAS 16.73 e (ii)
documentationThe 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]]
negatedLabelDecrease through classified as held for sale, property, plant and equipment
ifrs-fullDecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts(X) duration, debitlabelDecrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.35I c, Example: IFRS 7.IG20B
documentationThe 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]
negatedLabelDecrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts
ifrs-fullDecreaseThroughDerecognitionFinancialAssets(X) duration, creditlabelDecrease through derecognition, financial assetsExample: IFRS 7.35H, Example: IFRS 7.35I c, Example: IFRS 7.IG20B
documentationThe decrease in financial assets resulting from derecognition. [Refer: Financial assets]
negatedLabelDecrease through derecognition, financial assets
ifrs-fullDecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances(X) duration, debitlabelDecrease through disposals, regulatory deferral account credit balancesExample: IFRS 14.33 a (iii)
documentationThe decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]
negatedLabelDecrease through disposals, regulatory deferral account credit balances
ifrs-fullDecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances(X) duration, creditlabelDecrease through disposals, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii)
documentationThe decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]
negatedLabelDecrease through disposals, regulatory deferral account debit balances
ifrs-fullDecreaseThroughImpairmentContractAssetsX duration, creditlabelDecrease through impairment, contract assetsExample: IFRS 15.118 c
documentationThe decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]
ifrs-fullDecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows(X) duration, creditlabelDecrease through impairment losses, assets for insurance acquisition cash flowsDisclosure: Effective 2023-01-01 IFRS 17.105B
documentationThe decrease in assets for insurance acquisition cash flows resulting from impairment losses recognised in the period. [Refer: Insurance contracts [member]; Assets for insurance acquisition cash flows]
negatedLabelDecrease through impairment losses, assets for insurance acquisition cash flows
ifrs-fullDecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances(X) duration, creditlabelDecrease through impairments, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii)
documentationThe decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]
negatedLabelDecrease through impairments, regulatory deferral account debit balances
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill(X) duration, creditlabelDecrease through loss of control of subsidiary, intangible assets and goodwillCommon practice: IAS 38.118 e
documentationThe decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]
negatedLabelDecrease through loss of control of subsidiary, intangible assets and goodwill
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill(X) duration, creditlabelDecrease through loss of control of subsidiary, intangible assets other than goodwillCommon practice: IAS 38.118 e
documentationThe decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]
negatedLabelDecrease through loss of control of subsidiary, intangible assets other than goodwill
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryOtherProvisions(X) duration, debitlabelDecrease through loss of control of subsidiary, other provisionsCommon practice: IAS 37.84
documentationThe decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]
negatedLabelDecrease through loss of control of subsidiary, other provisions
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment(X) duration, creditlabelDecrease through loss of control of subsidiary, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]
negatedLabelDecrease through loss of control of subsidiary, property, plant and equipment
ifrs-fullDecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilitiesX duration, debitlabelDecrease through performance obligation being satisfied, contract liabilitiesExample: IFRS 15.118 e
documentationThe decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]]
ifrs-fullDecreaseThroughRightToConsiderationBecomingUnconditionalContractAssetsX duration, creditlabelDecrease through right to consideration becoming unconditional, contract assetsExample: IFRS 15.118 d
documentationThe decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]
ifrs-fullDecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions(X) duration, debitlabelDecrease through transfer to liabilities included in disposal groups classified as held for sale, other provisionsCommon practice: IAS 37.84
documentationThe 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]]
negatedLabelDecrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions
ifrs-fullDecreaseThroughWriteoffFinancialAssets(X) duration, creditlabelDecrease through write-off, financial assetsExample: IFRS 7.35H, Example: IFRS 7.35I c, Example: IFRS 7.IG20B
documentationThe decrease in financial assets resulting from write-off. [Refer: Financial assets]
negatedLabelDecrease through write-off, financial assets
ifrs-fullDeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognisedX instantlabelDeductible temporary differences for which no deferred tax asset is recognisedDisclosure: IAS 12.81 e
documentationThe amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullDeemedCostOfInvestmentsForWhichDeemedCostIsFairValueX instant, debitlabelAggregate deemed cost of investments for which deemed cost is fair valueDisclosure: IFRS 1.31 b
documentationThe amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity’s first IFRS financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]
ifrs-fullDeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmountX instant, debitlabelAggregate deemed cost of investments for which deemed cost is previous GAAP carrying amountDisclosure: IFRS 1.31 a
documentationThe amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity’s first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]
ifrs-fullDefaultFinancialStatementsDateMembermember [default]labelDefault financial statements date [member]Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)
documentationThis member stands for the standard value for the "Creation date" axis if no other member is used.
ifrs-fullDeferredAcquisitionCostsArisingFromInsuranceContractsX instant, debitlabelDeferred acquisition costs arising from insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 b, Disclosure: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG23 a, Example: Expiry date 2023-01-01 IFRS 4.IG39 a
documentationThe 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]]
periodStartLabelDeferred acquisition costs arising from insurance contracts at beginning of period
periodEndLabelDeferred acquisition costs arising from insurance contracts at end of period
ifrs-fullDeferredIncomeIncludingContractLiabilitiesX instant, creditlabelDeferred income including contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities]
totalLabelTotal deferred income including contract liabilities
ifrs-fullDeferredIncomeIncludingContractLiabilitiesAbstractlabelDeferred income including contract liabilities [abstract]
ifrs-fullDeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelDeferred income including contract liabilities recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for deferred income including contract liabilities assumed in a business combination. [Refer: Deferred income including contract liabilities; Business combinations [member]]
negatedTotalLabelTotal deferred income including contract liabilities recognised as of acquisition date
ifrs-fullDeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstractlabelDeferred income including contract liabilities recognised as of acquisition date [abstract]
ifrs-fullDeferredIncomeOtherThanContractLiabilitiesX instant, creditlabelDeferred income other than contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, other than contract liabilities. [Refer: Contract liabilities]
ifrs-fullDeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelDeferred income other than contract liabilities recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for deferred income other than contract liabilities assumed in a business combination. [Refer: Deferred income other than contract liabilities; Business combinations [member]]
negatedLabelDeferred income other than contract liabilities recognised as of acquisition date
ifrs-fullDeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalancesX instant, debitlabelDeferred tax asset associated with regulatory deferral account balancesDisclosure: IFRS 14.24, Disclosure: IFRS 14.B11 b
documentationThe amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]]
ifrs-fullDeferredTaxAssetsX instant, debitlabelDeferred tax assetsDisclosure: IAS 12.81 g (i), Disclosure: IAS 1.54 o, Disclosure: IAS 1.56
documentationThe 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]]
negatedLabelDeferred tax assets
ifrs-fullDeferredTaxAssetsAndLiabilitiesAbstractlabelDeferred tax assets and liabilities [abstract]
ifrs-fullDeferredTaxAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelDeferred tax assets recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]
ifrs-fullDeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelatesX instant, debitlabelDeferred 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 relatesDisclosure: IAS 12.82
documentationThe amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]]
ifrs-fullDeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAssetX duration, debitlabelDeferred tax expense arising from write-down or reversal of write-down of deferred tax assetExample: IAS 12.80 g
documentationThe amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets]
ifrs-fullDeferredTaxExpenseIncomeX duration, debitlabelDeferred tax expense (income)Disclosure: IAS 12.81 g (ii)
documentationThe amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]
ifrs-fullDeferredTaxExpenseIncomeAbstractlabelDeferred tax expense (income) [abstract]
ifrs-fullDeferredTaxExpenseIncomeRecognisedInProfitOrLossX durationlabelDeferred tax expense (income) recognised in profit or lossDisclosure: IAS 12.81 g (ii)
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullDeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferencesX duration, debitlabelDeferred tax expense (income) relating to origination and reversal of temporary differencesExample: IAS 12.80 c
documentationThe amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]
ifrs-fullDeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxesX duration, debitlabelDeferred tax expense (income) relating to tax rate changes or imposition of new taxesExample: IAS 12.80 d
documentationThe amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]
ifrs-fullDeferredTaxLiabilitiesX instant, creditlabelDeferred tax liabilitiesDisclosure: IAS 12.81 g (i), Disclosure: IAS 1.54 o, Disclosure: IAS 1.56
documentationThe amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]
ifrs-fullDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelDeferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contractsExample: Expiry date 2023-01-01 IFRS 4.20E c
documentationThe amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]
ifrs-fullDeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelDeferred tax liabilities recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]
negatedLabelDeferred tax liabilities recognised as of acquisition date
ifrs-fullDeferredTaxLiabilityAssetX instant, creditlabelDeferred tax liability (asset)Disclosure: IAS 12.81 g (i)
documentationThe amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]
netLabelNet deferred tax liability (asset)
periodStartLabelDeferred tax liability (asset) at beginning of period
periodEndLabelDeferred tax liability (asset) at end of period
ifrs-fullDeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalancesX instant, creditlabelDeferred tax liability associated with regulatory deferral account balancesDisclosure: IFRS 14.24, Disclosure: IFRS 14.B11 b
documentationThe amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]
ifrs-fullDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityX durationlabelDeferred tax relating to items credited (charged) directly to equityDisclosure: IAS 12.81 a
documentationThe amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullDefinedBenefitObligationAtPresentValue(X) instant, creditlabelDefined benefit obligation, at present valueCommon practice: IAS 19.57 a
documentationThe 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]
negatedLabelDefined benefit obligation, at present value
ifrs-fullDefinedBenefitPlansAxisaxislabelDefined benefit plans [axis]Disclosure: IAS 19.138
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullDefinedBenefitPlansMembermember [default]labelDefined benefit plans [member]Disclosure: IAS 19.138
documentationThis member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the "Defined benefit plans" axis if no other member is used.
ifrs-fullDefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMembermemberlabelDefined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]Disclosure: IAS 19.138
documentationThis member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]
ifrs-fullDefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMembermemberlabelDefined benefit plans that share risks between entities under common control [member]Disclosure: IAS 19.149
documentationThis member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]
ifrs-fullDepartureFromRequirementOfIFRSAxisaxislabelDeparture from requirement of IFRS [axis]Disclosure: IAS 1.20 d
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullDepositsFromBanksX instant, creditlabelDeposits from banksCommon practice: IAS 1.55
documentationThe amount of deposit liabilities from banks held by the entity.
ifrs-fullDepositsFromCustomersX instant, creditlabelDeposits from customersCommon practice: IAS 1.55
documentationThe amount of deposit liabilities from customers held by the entity.
totalLabelTotal deposits from customers
ifrs-fullDepositsFromCustomersAbstractlabelDeposits from customers [abstract]
ifrs-fullDepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration, debitlabelDepreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or lossCommon practice: IAS 1.112 c
documentationThe 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]
totalLabelTotal depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss
ifrs-fullDepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstractlabelDepreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
ifrs-fullDepreciationAndAmortisationExpenseX duration, debitlabelDepreciation and amortisation expenseExample: IAS 1.102, Disclosure: IAS 1.104, Disclosure: IAS 1.99, Disclosure: IFRS 12.B13 d, Disclosure: IFRS 8.23 e, Disclosure: IFRS 8.28 e
documentationThe amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
totalLabelTotal depreciation and amortisation expense
negatedLabelDepreciation and amortisation expense
ifrs-fullDepreciationAndAmortisationExpenseAbstractlabelDepreciation and amortisation expense [abstract]
ifrs-fullDepreciationBiologicalAssets(X) durationlabelDepreciation, biological assetsDisclosure: IAS 41.55 c
documentationThe amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelDepreciation, biological assets
ifrs-fullDepreciationExpenseX duration, debitlabelDepreciation expenseCommon practice: IAS 1.112 c
documentationThe amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.
ifrs-fullDepreciationInvestmentProperty(X) durationlabelDepreciation, investment propertyDisclosure: IAS 40.76, Disclosure: IAS 40.79 d (iv)
documentationThe amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelDepreciation, investment property
ifrs-fullDepreciationMethodBiologicalAssetsAtCosttextlabelDepreciation method, biological assets, at costDisclosure: IAS 41.54 d
documentationThe depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]
ifrs-fullDepreciationMethodInvestmentPropertyCostModeltextlabelDepreciation method, investment property, cost modelDisclosure: IAS 40.79 a
documentationThe depreciation method used for investment property measured using the cost model. [Refer: Investment property]
ifrs-fullDepreciationMethodPropertyPlantAndEquipmenttextlabelDepreciation method, property, plant and equipmentDisclosure: IAS 16.73 b
documentationThe depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullDepreciationPropertyPlantAndEquipment(X) durationlabelDepreciation, property, plant and equipmentDisclosure: IAS 16.73 e (vii), Disclosure: IAS 16.75 a
documentationThe amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelDepreciation, property, plant and equipment
ifrs-fullDepreciationRateBiologicalAssetsAtCostX.XX durationlabelDepreciation rate, biological assets, at costDisclosure: IAS 41.54 e
documentationThe depreciation rate used for biological assets. [Refer: Biological assets]
ifrs-fullDepreciationRateInvestmentPropertyCostModelX.XX durationlabelDepreciation rate, investment property, cost modelDisclosure: IAS 40.79 b
documentationThe depreciation rate used for investment property. [Refer: Investment property]
ifrs-fullDepreciationRatePropertyPlantAndEquipmentX.XX durationlabelDepreciation rate, property, plant and equipmentDisclosure: IAS 16.73 c
documentationThe depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullDepreciationRightofuseAssetsX durationlabelDepreciation, right-of-use assetsDisclosure: IFRS 16.53 a
documentationThe amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullDerivativeFinancialAssetsX instant, debitlabelDerivative financial assetsCommon practice: IAS 1.55
documentationThe amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]
ifrs-fullDerivativeFinancialAssetsHeldForHedgingX instant, debitlabelDerivative financial assets held for hedgingCommon practice: IAS 1.55
documentationThe amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]
ifrs-fullDerivativeFinancialAssetsHeldForTradingX instant, debitlabelDerivative financial assets held for tradingCommon practice: IAS 1.55
documentationThe amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading]
ifrs-fullDerivativeFinancialLiabilitiesX instant, creditlabelDerivative financial liabilitiesCommon practice: IAS 1.55
documentationThe amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]
ifrs-fullDerivativeFinancialLiabilitiesHeldForHedgingX instant, creditlabelDerivative financial liabilities held for hedgingCommon practice: IAS 1.55
documentationThe amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]
ifrs-fullDerivativeFinancialLiabilitiesHeldForTradingX instant, creditlabelDerivative financial liabilities held for tradingCommon practice: IAS 1.55
documentationThe amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading]
ifrs-fullDerivativeFinancialLiabilitiesUndiscountedCashFlowsX instant, creditlabelDerivative financial liabilities, undiscounted cash flowsDisclosure: IFRS 7.39 b
documentationThe amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]
ifrs-fullDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelDerivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contractsExample: Expiry date 2023-01-01 IFRS 4.20E c
documentationThe amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
ifrs-fullDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelDerivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contractsExample: Expiry date 2023-01-01 IFRS 4.20E c
documentationThe amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
ifrs-fullDerivativesAmountContributedToFairValueOfPlanAssetsX instant, debitlabelDerivatives, amount contributed to fair value of plan assetsExample: IAS 19.142 e
documentationThe amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Derivatives [member]]
ifrs-fullDerivativesMembermemberlabelDerivatives [member]Example: IFRS 13.94, Example: IFRS 13.IE60, Example: IFRS 7.6, Example: IFRS 7.IG40B
documentationThis member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the "underlying"); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
ifrs-fullDerivativesPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelDerivatives, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 e
documentationThe percentage derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Derivatives, amount contributed to fair value of plan assets]
ifrs-fullDescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntitytextlabelDescription of intangible assets material to entityDisclosure: IAS 38.122 b
documentationThe description of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]
ifrs-fullDescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLifetextlabelDescription of intangible assets with indefinite useful life supporting assessment of indefinite useful lifeDisclosure: IAS 38.122 a
documentationThe description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]
ifrs-fullDescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextlabelDescription of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 l (ii)
documentationThe description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348AssetstextlabelDescription of accounting policy decision to use exception in IFRS 13.48, assetsDisclosure: IFRS 13.96
documentationThe description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.
ifrs-fullDescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348LiabilitiestextlabelDescription of accounting policy decision to use exception in IFRS 13.48, liabilitiesDisclosure: IFRS 13.96
documentationThe description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.
ifrs-fullDescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatorytext blocklabelDescription of accounting policy for available-for-sale financial assets [text block]Common practice: Expiry date 2023-01-01 IAS 1.117 b
documentationThe description of the entity’s accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]
ifrs-fullDescriptionOfAccountingPolicyForBiologicalAssetsExplanatorytext blocklabelDescription of accounting policy for biological assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for biological assets. [Refer: Biological assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for biological assets. [Refer: Biological assets] The description of the entity’s accounting policy for biological assets. [Refer: Biological assets]
ifrs-fullDescriptionOfAccountingPolicyForBorrowingCostsExplanatorytext blocklabelDescription of accounting policy for borrowing costs [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds. Effective 2023-01-01: The description of the entity’s material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds. The description of the entity’s accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.
ifrs-fullDescriptionOfAccountingPolicyForBorrowingsExplanatorytext blocklabelDescription of accounting policy for borrowings [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for borrowings. [Refer: Borrowings] Effective 2023-01-01: The description of the entity’s material accounting policy information for borrowings. [Refer: Borrowings] The description of the entity’s accounting policy for borrowings. [Refer: Borrowings]
ifrs-fullDescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatorytext blocklabelDescription of accounting policy for business combinations and goodwill [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill] Effective 2023-01-01: The description of the entity’s material accounting policy information for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill] The description of the entity’s accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]
ifrs-fullDescriptionOfAccountingPolicyForBusinessCombinationsExplanatorytext blocklabelDescription of accounting policy for business combinations [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for business combinations. [Refer: Business combinations [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for business combinations. [Refer: Business combinations [member]] The description of the entity’s accounting policy for business combinations. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfAccountingPolicyForCashFlowsExplanatorytext blocklabelDescription of accounting policy for cash flows [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for cash flows. Effective 2023-01-01: The description of the entity’s material accounting policy information for cash flows. The description of the entity’s accounting policy for cash flows.
ifrs-fullDescriptionOfAccountingPolicyForCollateralExplanatorytext blocklabelDescription of accounting policy for collateral [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for collateral. Effective 2023-01-01: The description of the entity’s material accounting policy information for collateral. The description of the entity’s accounting policy for collateral.
ifrs-fullDescriptionOfAccountingPolicyForConstructionInProgressExplanatorytext blocklabelDescription of accounting policy for construction in progress [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for construction in progress. [Refer: Construction in progress] Effective 2023-01-01: The description of the entity’s material accounting policy information for construction in progress. [Refer: Construction in progress] The description of the entity’s accounting policy for construction in progress. [Refer: Construction in progress]
ifrs-fullDescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatorytext blocklabelDescription of accounting policy for contingent liabilities and contingent assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets] The description of the entity’s accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]
ifrs-fullDescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatorytext blocklabelDescription of accounting policy for customer acquisition costs [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for costs related to acquisition of customers. Effective 2023-01-01: The description of the entity’s material accounting policy information for costs related to acquisition of customers. The description of the entity’s accounting policy for costs related to acquisition of customers.
ifrs-fullDescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatorytext blocklabelDescription of accounting policy for customer loyalty programmes [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for customer loyalty programmes. Effective 2023-01-01: The description of the entity’s material accounting policy information for customer loyalty programmes. The description of the entity’s accounting policy for customer loyalty programmes.
ifrs-fullDescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatorytext blocklabelDescription of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] Effective 2023-01-01: The description of the entity’s material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] The description of the entity’s accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
ifrs-fullDescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatorytext blocklabelDescription of accounting policy for deferred acquisition costs arising from insurance contracts [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] Effective 2023-01-01: The description of the entity’s material accounting policy information for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] The description of the entity’s accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
ifrs-fullDescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatorytext blocklabelDescription of accounting policy for deferred income tax [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for deferred income tax. [Refer: Deferred tax expense (income)] Effective 2023-01-01: The description of the entity’s material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)] The description of the entity’s accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]
ifrs-fullDescriptionOfAccountingPolicyForDepreciationExpenseExplanatorytext blocklabelDescription of accounting policy for depreciation expense [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense] The description of the entity’s accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense]
ifrs-fullDescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatorytext blocklabelDescription of accounting policy for derecognition of financial instruments [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for the derecognition of financial instruments. [Refer: Financial instruments, class [member]] The description of the entity’s accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatorytext blocklabelDescription of accounting policy for derivative financial instruments and hedging [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]] The description of the entity’s accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]
ifrs-fullDescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatorytext blocklabelDescription of accounting policy for derivative financial instruments [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]] The description of the entity’s accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]
ifrs-fullDescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatorytext blocklabelDescription of accounting policy for discontinued operations [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for discontinued operations. [Refer: Discontinued operations [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]] The description of the entity’s accounting policy for discontinued operations. [Refer: Discontinued operations [member]]
ifrs-fullDescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatorytext blocklabelDescription of accounting policy for discounts and rebates [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for discounts and rebates. Effective 2023-01-01: The description of the entity’s material accounting policy information for discounts and rebates. The description of the entity’s accounting policy for discounts and rebates.
ifrs-fullDescriptionOfAccountingPolicyForDividendsExplanatorytext blocklabelDescription of accounting policy for dividends [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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. Effective 2023-01-01: The description of the entity’s material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. The description of the entity’s accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
ifrs-fullDescriptionOfAccountingPolicyForEarningsPerShareExplanatorytext blocklabelDescription of accounting policy for earnings per share [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for earnings per share. Effective 2023-01-01: The description of the entity’s material accounting policy information for earnings per share. The description of the entity’s accounting policy for earnings per share.
ifrs-fullDescriptionOfAccountingPolicyForEmissionRightsExplanatorytext blocklabelDescription of accounting policy for emission rights [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for emission rights. Effective 2023-01-01: The description of the entity’s material accounting policy information for emission rights. The description of the entity’s accounting policy for emission rights.
ifrs-fullDescriptionOfAccountingPolicyForEmployeeBenefitsExplanatorytext blocklabelDescription of accounting policy for employee benefits [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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. Effective 2023-01-01: The description of the entity’s material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment. The description of the entity’s accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.
ifrs-fullDescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatorytext blocklabelDescription of accounting policy for environment related expense [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for environment related expense. Effective 2023-01-01: The description of the entity’s material accounting policy information for environment related expense. The description of the entity’s accounting policy for environment related expense.
ifrs-fullDescriptionOfAccountingPolicyForExceptionalItemsExplanatorytext blocklabelDescription of accounting policy for exceptional items [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for exceptional items. Effective 2023-01-01: The description of the entity’s material accounting policy information for exceptional items. The description of the entity’s accounting policy for exceptional items.
ifrs-fullDescriptionOfAccountingPolicyForExpensesExplanatorytext blocklabelDescription of accounting policy for expenses [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for expenses. Effective 2023-01-01: The description of the entity’s material accounting policy information for expenses.
ifrs-fullDescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditurestext blocklabelDescription of accounting policy for exploration and evaluation expenditures [text block]Disclosure: IFRS 6.24 a
documentationThe description of the entity’s accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
ifrs-fullDescriptionOfAccountingPolicyForFairValueMeasurementExplanatorytext blocklabelDescription of accounting policy for fair value measurement [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for fair value measurement. [Refer: At fair value [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for fair value measurement. [Refer: At fair value [member]] The description of the entity’s accounting policy for fair value measurement. [Refer: At fair value [member]]
ifrs-fullDescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatorytext blocklabelDescription of accounting policy for fee and commission income and expense [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)] Effective 2023-01-01: The description of the entity’s material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)] The description of the entity’s accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)]
ifrs-fullDescriptionOfAccountingPolicyForFinanceCostsExplanatorytext blocklabelDescription of accounting policy for finance costs [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for finance costs. [Refer: Finance costs] Effective 2023-01-01: The description of the entity’s material accounting policy information for finance costs. [Refer: Finance costs] The description of the entity’s accounting policy for finance costs. [Refer: Finance costs]
ifrs-fullDescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatorytext blocklabelDescription of accounting policy for finance income and costs [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for finance income and costs. [Refer: Finance income (cost)] Effective 2023-01-01: The description of the entity’s material accounting policy information for finance income and costs. [Refer: Finance income (cost)] The description of the entity’s accounting policy for finance income and costs. [Refer: Finance income (cost)]
ifrs-fullDescriptionOfAccountingPolicyForFinancialAssetsExplanatorytext blocklabelDescription of accounting policy for financial assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial assets. [Refer: Financial assets] The description of the entity’s accounting policy for financial assets. [Refer: Financial assets]
ifrs-fullDescriptionOfAccountingPolicyForFinancialGuaranteesExplanatorytext blocklabelDescription of accounting policy for financial guarantees [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for financial guarantees. [Refer: Guarantees [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial guarantees. [Refer: Guarantees [member]] The description of the entity’s accounting policy for financial guarantees. [Refer: Guarantees [member]]
ifrs-fullDescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatorytext blocklabelDescription of accounting policy for financial instruments at fair value through profit or loss [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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]] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] The description of the entity’s accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
ifrs-fullDescriptionOfAccountingPolicyForFinancialInstrumentsExplanatorytext blocklabelDescription of accounting policy for financial instruments [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial instruments. [Refer: Financial instruments, class [member]] The description of the entity’s accounting policy for financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatorytext blocklabelDescription of accounting policy for financial liabilities [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for financial liabilities. [Refer: Financial liabilities] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial liabilities. [Refer: Financial liabilities] The description of the entity’s accounting policy for financial liabilities. [Refer: Financial liabilities]
ifrs-fullDescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatorytext blocklabelDescription of accounting policy for foreign currency translation [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for foreign currency translation. Effective 2023-01-01: The description of the entity’s material accounting policy information for foreign currency translation. The description of the entity’s accounting policy for foreign currency translation.
ifrs-fullDescriptionOfAccountingPolicyForFranchiseFeesExplanatorytext blocklabelDescription of accounting policy for franchise fees [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for franchise fees. Effective 2023-01-01: The description of the entity’s material accounting policy information for franchise fees. The description of the entity’s accounting policy for franchise fees.
ifrs-fullDescriptionOfAccountingPolicyForFunctionalCurrencyExplanatorytext blocklabelDescription of accounting policy for functional currency [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the currency of the primary economic environment in which the entity operates. Effective 2023-01-01: The description of the entity’s material accounting policy information for the currency of the primary economic environment in which the entity operates. The description of the entity’s accounting policy for the currency of the primary economic environment in which the entity operates.
ifrs-fullDescriptionOfAccountingPolicyForGoodwillExplanatorytext blocklabelDescription of accounting policy for goodwill [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for goodwill. [Refer: Goodwill] Effective 2023-01-01: The description of the entity’s material accounting policy information for goodwill. [Refer: Goodwill] The description of the entity’s accounting policy for goodwill. [Refer: Goodwill]
ifrs-fullDescriptionOfAccountingPolicyForGovernmentGrantstext blocklabelDescription of accounting policy for government grants [text block]Disclosure: IAS 20.39 a
documentationThe description of the entity’s accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]
ifrs-fullDescriptionOfAccountingPolicyForHedgingExplanatorytext blocklabelDescription of accounting policy for hedging [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for hedging. Effective 2023-01-01: The description of the entity’s material accounting policy information for hedging. The description of the entity’s accounting policy for hedging.
ifrs-fullDescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatorytext blocklabelDescription of accounting policy for held-to-maturity investments [text block]Common practice: Expiry date 2023-01-01 IAS 1.117 b
documentationThe description of the entity’s accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]
ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatorytext blocklabelDescription of accounting policy for impairment of assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the impairment of assets. Effective 2023-01-01: The description of the entity’s material accounting policy information for the impairment of assets. The description of the entity’s accounting policy for the impairment of assets.
ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatorytext blocklabelDescription of accounting policy for impairment of financial assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the impairment of financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for the impairment of financial assets. [Refer: Financial assets] The description of the entity’s accounting policy for the impairment of financial assets. [Refer: Financial assets]
ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatorytext blocklabelDescription of accounting policy for impairment of non-financial assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the impairment of non-financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets] The description of the entity’s accounting policy for the impairment of non-financial assets. [Refer: Financial assets]
ifrs-fullDescriptionOfAccountingPolicyForIncomeTaxExplanatorytext blocklabelDescription of accounting policy for income tax [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for income tax. Effective 2023-01-01: The description of the entity’s material accounting policy information for income tax. The description of the entity’s accounting policy for income tax.
ifrs-fullDescriptionOfAccountingPolicyForInsuranceContractstext blocklabelDescription of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]Disclosure: IFRS 4.37 a – Expiry date 2023-01-01, Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]] The description of the entity’s accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]
ifrs-fullDescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatorytext blocklabelDescription of accounting policy for intangible assets and goodwill [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill] Effective 2023-01-01: The description of the entity’s material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill] The description of the entity’s accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]
ifrs-fullDescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatorytext blocklabelDescription of accounting policy for intangible assets other than goodwill [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] Effective 2023-01-01: The description of the entity’s material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] The description of the entity’s accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
ifrs-fullDescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatorytext blocklabelDescription of accounting policy for interest income and expense [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for income and expense arising from interest. Effective 2023-01-01: The description of the entity’s material accounting policy information for income and expense arising from interest. The description of the entity’s accounting policy for income and expense arising from interest.
ifrs-fullDescriptionOfAccountingPolicyForInvestmentInAssociatestext blocklabelDescription of accounting policy for investment in associates [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for investments in associates. [Refer: Associates [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for investments in associates. [Refer: Associates [member]] The description of the entity’s accounting policy for investments in associates. [Refer: Associates [member]]
ifrs-fullDescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatorytext blocklabelDescription of accounting policy for investment in associates and joint ventures [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]] The description of the entity’s accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]
ifrs-fullDescriptionOfAccountingPolicyForInvestmentPropertyExplanatorytext blocklabelDescription of accounting policy for investment property [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for investment property. [Refer: Investment property] Effective 2023-01-01: The description of the entity’s material accounting policy information for investment property. [Refer: Investment property] The description of the entity’s accounting policy for investment property. [Refer: Investment property]
ifrs-fullDescriptionOfAccountingPolicyForInvestmentsInJointVenturestext blocklabelDescription of accounting policy for investments in joint ventures [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for investments in joint ventures. [Refer: Joint ventures [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for investments in joint ventures. [Refer: Joint ventures [member]] The description of the entity’s accounting policy for investments in joint ventures. [Refer: Joint ventures [member]]
ifrs-fullDescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatorytext blocklabelDescription of accounting policy for investments other than investments accounted for using equity method [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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] Effective 2023-01-01: The description of the entity’s material accounting policy information for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] The description of the entity’s accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
ifrs-fullDescriptionOfAccountingPolicyForIssuedCapitalExplanatorytext blocklabelDescription of accounting policy for issued capital [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for issued capital. [Refer: Issued capital] Effective 2023-01-01: The description of the entity’s material accounting policy information for issued capital. [Refer: Issued capital] The description of the entity’s accounting policy for issued capital. [Refer: Issued capital]
ifrs-fullDescriptionOfAccountingPolicyForLeasesExplanatorytext blocklabelDescription of accounting policy for leases [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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. Effective 2023-01-01: The description of the entity’s material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. The description of the entity’s accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.
ifrs-fullDescriptionOfAccountingPolicyForLoansAndReceivablesExplanatorytext blocklabelDescription of accounting policy for loans and receivables [text block]Common practice: Expiry date 2023-01-01 IAS 1.117 b
documentationThe description of the entity’s accounting policy for loans and receivables. [Refer: Loans and receivables]
ifrs-fullDescriptionOfAccountingPolicyForMeasuringInventoriestext blocklabelDescription of accounting policy for measuring inventories [text block]Disclosure: IAS 2.36 a
documentationThe description of the entity’s accounting policy for measuring inventories. [Refer: Inventories]
ifrs-fullDescriptionOfAccountingPolicyForMiningAssetsExplanatorytext blocklabelDescription of accounting policy for mining assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for mining assets. [Refer: Mining assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for mining assets. [Refer: Mining assets] The description of the entity’s accounting policy for mining assets. [Refer: Mining assets]
ifrs-fullDescriptionOfAccountingPolicyForMiningRightsExplanatorytext blocklabelDescription of accounting policy for mining rights [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for mining rights. [Refer: Mining rights [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for mining rights. [Refer: Mining rights [member]] The description of the entity’s accounting policy for mining rights. [Refer: Mining rights [member]]
ifrs-fullDescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatorytext blocklabelDescription of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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] Effective 2023-01-01: The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale] The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]
ifrs-fullDescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatorytext blocklabelDescription of accounting policy for non-current assets or disposal groups classified as held for sale [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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] Effective 2023-01-01: The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
ifrs-fullDescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatorytext blocklabelDescription of accounting policy for offsetting of financial instruments [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for the offsetting of financial instruments. [Refer: Financial instruments, class [member]] The description of the entity’s accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfAccountingPolicyForOilAndGasAssetsExplanatorytext blocklabelDescription of accounting policy for oil and gas assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for oil and gas assets. [Refer: Oil and gas assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for oil and gas assets. [Refer: Oil and gas assets] The description of the entity’s accounting policy for oil and gas assets. [Refer: Oil and gas assets]
ifrs-fullDescriptionOfAccountingPolicyForProgrammingAssetsExplanatorytext blocklabelDescription of accounting policy for programming assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for programming assets. [Refer: Programming assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for programming assets. [Refer: Programming assets] The description of the entity’s accounting policy for programming assets. [Refer: Programming assets]
ifrs-fullDescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatorytext blocklabelDescription of accounting policy for property, plant and equipment [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for property, plant and equipment. [Refer: Property, plant and equipment] Effective 2023-01-01: The description of the entity’s material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment] The description of the entity’s accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullDescriptionOfAccountingPolicyForProvisionsExplanatorytext blocklabelDescription of accounting policy for provisions [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for provisions. [Refer: Provisions] Effective 2023-01-01: The description of the entity’s material accounting policy information for provisions. [Refer: Provisions] The description of the entity’s accounting policy for provisions. [Refer: Provisions]
ifrs-fullDescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatorytext blocklabelDescription of accounting policy for reclassification of financial instruments [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for the reclassification of financial instruments. [Refer: Financial instruments, class [member]] The description of the entity’s accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatorytext blocklabelDescription of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]Disclosure: IFRS 7.28 a
documentationThe description of the entity’s accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfAccountingPolicyForRecognitionOfRevenuetext blocklabelDescription of accounting policy for recognition of revenue [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for recognising revenue. [Refer: Revenue] Effective 2023-01-01: The description of the entity’s material accounting policy information for recognising revenue. [Refer: Revenue] The description of the entity’s accounting policy for recognising revenue. [Refer: Revenue]
ifrs-fullDescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatorytext blocklabelDescription of accounting policy for regulatory deferral accounts [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]] The description of the entity’s accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]
ifrs-fullDescriptionOfAccountingPolicyForReinsuranceExplanatorytext blocklabelDescription of accounting policy for reinsurance [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for reinsurance. Effective 2023-01-01: The description of the entity’s material accounting policy information for reinsurance. The description of the entity’s accounting policy for reinsurance.
ifrs-fullDescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatorytext blocklabelDescription of accounting policy for repairs and maintenance [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense] The description of the entity’s accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense]
ifrs-fullDescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatorytext blocklabelDescription of accounting policy for repurchase and reverse repurchase agreements [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for repurchase and reverse repurchase agreements. Effective 2023-01-01: The description of the entity’s material accounting policy information for repurchase and reverse repurchase agreements. The description of the entity’s accounting policy for repurchase and reverse repurchase agreements.
ifrs-fullDescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatorytext blocklabelDescription of accounting policy for research and development expense [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for research and development expense. [Refer: Research and development expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for research and development expense. [Refer: Research and development expense] The description of the entity’s accounting policy for research and development expense. [Refer: Research and development expense]
ifrs-fullDescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatorytext blocklabelDescription of accounting policy for restricted cash and cash equivalents [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] Effective 2023-01-01: The description of the entity’s material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] The description of the entity’s accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
ifrs-fullDescriptionOfAccountingPolicyForSegmentReportingExplanatorytext blocklabelDescription of accounting policy for segment reporting [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for segment reporting. Effective 2023-01-01: The description of the entity’s material accounting policy information for segment reporting. The description of the entity’s accounting policy for segment reporting.
ifrs-fullDescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatorytext blocklabelDescription of accounting policy for service concession arrangements [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [member]] The description of the entity’s accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]
ifrs-fullDescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatorytext blocklabelDescription of accounting policy for share-based payment transactions [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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]] Effective 2023-01-01: The description of the entity’s material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] The description of the entity’s accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
ifrs-fullDescriptionOfAccountingPolicyForStrippingCostsExplanatorytext blocklabelDescription of accounting policy for stripping costs [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for waste removal costs that are incurred in mining activity. Effective 2023-01-01: The description of the entity’s material accounting policy information for waste removal costs that are incurred in mining activity. The description of the entity’s accounting policy for waste removal costs that are incurred in mining activity.
ifrs-fullDescriptionOfAccountingPolicyForSubsidiariesExplanatorytext blocklabelDescription of accounting policy for subsidiaries [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for subsidiaries. [Refer: Subsidiaries [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for subsidiaries. [Refer: Subsidiaries [member]] The description of the entity’s accounting policy for subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullDescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatorytext blocklabelDescription of accounting policy for taxes other than income tax [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense] The description of the entity’s accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense]
ifrs-fullDescriptionOfAccountingPolicyForTerminationBenefitstext blocklabelDescription of accounting policy for termination benefits [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for termination benefits. [Refer: Termination benefits expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for termination benefits. [Refer: Termination benefits expense] The description of the entity’s accounting policy for termination benefits. [Refer: Termination benefits expense]
ifrs-fullDescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatorytext blocklabelDescription of accounting policy for trade and other payables [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for trade and other payables. [Refer: Trade and other payables] Effective 2023-01-01: The description of the entity’s material accounting policy information for trade and other payables. [Refer: Trade and other payables] The description of the entity’s accounting policy for trade and other payables. [Refer: Trade and other payables]
ifrs-fullDescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatorytext blocklabelDescription of accounting policy for trade and other receivables [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for trade and other receivables. [Refer: Trade and other receivables] Effective 2023-01-01: The description of the entity’s material accounting policy information for trade and other receivables. [Refer: Trade and other receivables] The description of the entity’s accounting policy for trade and other receivables. [Refer: Trade and other receivables]
ifrs-fullDescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatorytext blocklabelDescription of accounting policy for trading income and expense [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for trading income and expense. [Refer: Trading income (expense)] Effective 2023-01-01: The description of the entity’s material accounting policy information for trading income and expense. [Refer: Trading income (expense)] The description of the entity’s accounting policy for trading income and expense. [Refer: Trading income (expense)]
ifrs-fullDescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatorytext blocklabelDescription of accounting policy for transactions with non-controlling interests [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests] Effective 2023-01-01: The description of the entity’s material accounting policy information for transactions with non-controlling interests. [Refer: Non-controlling interests] The description of the entity’s accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests]
ifrs-fullDescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatorytext blocklabelDescription of accounting policy for transactions with related parties [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for transactions with related parties. [Refer: Related parties [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for transactions with related parties. [Refer: Related parties [member]] The description of the entity’s accounting policy for transactions with related parties. [Refer: Related parties [member]]
ifrs-fullDescriptionOfAccountingPolicyForTreasurySharesExplanatorytext blocklabelDescription of accounting policy for treasury shares [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for treasury shares. [Refer: Treasury shares] Effective 2023-01-01: The description of the entity’s material accounting policy information for treasury shares. [Refer: Treasury shares] The description of the entity’s accounting policy for treasury shares. [Refer: Treasury shares]
ifrs-fullDescriptionOfAccountingPolicyForWarrantsExplanatorytext blocklabelDescription of accounting policy for warrants [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. Effective 2023-01-01: The description of the entity’s material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. The description of the entity’s accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.
ifrs-fullDescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalentstext blocklabelDescription of accounting policy for determining components of cash and cash equivalents [text block]Disclosure: IAS 7.46
documentationThe description of the entity’s accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]
ifrs-fullDescriptionOfAcquireetextlabelDescription of acquireeDisclosure: IFRS 3.B64 a
documentationThe description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLeasetextlabelDescription of acquisition of assets by assuming directly related liabilities or by means of leaseExample: IAS 7.44 a
documentationThe description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.
ifrs-fullDescriptionOfAcquisitionOfEntityByMeansOfEquityIssuetextlabelDescription of acquisition of entity by means of equity issueExample: IAS 7.44 b
documentationThe description of the non-cash acquisition of an entity by means of an equity issue.
ifrs-fullDescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlantextlabelDescription of agreed allocation of deficit or surplus of multi-employer or state plan on entity’s withdrawal from planDisclosure: IAS 19.148 c (ii)
documentationThe description of any agreed allocation of a deficit or surplus on the entity’s withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlantextlabelDescription of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of planDisclosure: IAS 19.148 c (i)
documentationThe description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncompletetextlabelDescription of assets, liabilities, equity interests or items of consideration for which initial accounting is incompleteDisclosure: IFRS 3.B67 a (ii)
documentationThe description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssetsX instant, debitlabelEntity’s own financial instruments included in fair value of plan assetsDisclosure: IAS 19.143
documentationThe fair value of the entity’s own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Financial instruments, class [member]; Defined benefit plans [member]]
ifrs-fullDescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssetsX instant, debitlabelOther assets used by entity included in fair value of plan assetsDisclosure: IAS 19.143
documentationThe fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullDescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssetsX instant, debitlabelProperty occupied by entity included in fair value of plan assetsDisclosure: IAS 19.143
documentationThe fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullDescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlantextlabelDescription of any other entity’s responsibilities for governance of planDisclosure: IAS 19.139 a (iii)
documentationThe description of the entity’s responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfAnyRetirementBenefitPlanTerminationTermstextlabelDescription of any retirement benefit plan termination termsDisclosure: IAS 26.36 f
documentationThe description of the termination terms of a retirement benefit plan.
ifrs-fullDescriptionOfApproachUsedToDetermineDiscountRatestextlabelDescription of approach used to determine discount ratesDisclosure: Effective 2023-01-01 IFRS 17.117 c (iii)
documentationThe description of the approach used to determine discount rates when applying IFRS 17.
ifrs-fullDescriptionOfApproachUsedToDetermineInvestmentComponentstextlabelDescription of approach used to determine investment componentsDisclosure: Effective 2023-01-01 IFRS 17.117 c (iv)
documentationThe description of the approach used to determine investment components when applying IFRS 17. Investment components are the amounts that an insurance contract requires the entity to repay to a policyholder in all circumstances, regardless of whether an insured event occurs.
ifrs-fullDescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeaturestextlabelDescription of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.117 c (v)
documentationThe description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-related service for insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
ifrs-fullDescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentreturnServiceInsuranceContractsWithoutDirectParticipationFeaturestextlabelDescription of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.117 c (v)
documentationThe description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-return service for insurance contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
ifrs-fullDescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisktextlabelDescription of approach used to determine risk adjustment for non-financial riskDisclosure: Effective 2023-01-01 IFRS 17.117 c (ii)
documentationThe description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]]
ifrs-fullDescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeaturestextlabelDescription of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.117 c (i)
documentationThe description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
ifrs-fullDescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssetstextlabelDescription of arrangement for contingent consideration arrangements and indemnification assetsDisclosure: IFRS 3.B64 g (ii)
documentationThe description of the contingent consideration arrangements and the arrangements for indemnification assets.
ifrs-fullDescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisktextlabelDescription of asset-liability matching strategies used by plan or entity to manage riskDisclosure: IAS 19.146
documentationThe description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrencytextlabelDescription of bases of financial statements that have been restated for changes in general purchasing power of functional currencyDisclosure: IAS 29.39 b
documentationThe description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]]
ifrs-fullDescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproachtextlabelDescription of basis for designating financial assets for overlay approachDisclosure: Effective on first application of IFRS 9 IFRS 4.39L c
documentationThe description of the basis for designating financial assets for the overlay approach.
ifrs-fullDescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetstextlabelDescription of basis for determining amount of payment for contingent consideration arrangements and indemnification assetsDisclosure: IFRS 3.B64 g (ii)
documentationThe description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.
ifrs-fullDescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17textlabelDescription of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.C32 a
documentationThe description of the basis for determining financial assets eligible for redesignation at the date of initial application of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected with contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegmentstextlabelDescription of basis of accounting for transactions between reportable segmentsDisclosure: IFRS 8.27 a
documentationThe description of the basis of accounting for transactions between the entity’s reportable segments. [Refer: Reportable segments [member]]
ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognitiontextlabelDescription of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognitionDisclosure: IFRS 7.35G a (ii)
documentationThe description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition.
ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAssettextlabelDescription of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial assetDisclosure: IFRS 7.35G a (iii)
documentationThe description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit-impaired financial asset.
ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLossestextlabelDescription of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit lossesDisclosure: IFRS 7.35G a (i)
documentationThe description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.
ifrs-fullDescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociatetextlabelDescription of basis of preparation of summarised financial information of associateDisclosure: IFRS 12.B15
documentationThe description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]]
ifrs-fullDescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenturetextlabelDescription of basis of preparation of summarised financial information of joint ventureDisclosure: IFRS 12.B15
documentationThe description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]]
ifrs-fullDescriptionOfBasisOfValuationOfAssetsAvailableForBenefitstextlabelDescription of basis of valuation of assets available for benefitsDisclosure: IAS 26.35 a (ii)
documentationThe description of the basis of valuation of assets available for benefits in retirement benefit plans.
ifrs-fullDescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequentlytextlabelDescription of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequentlyDisclosure: IFRS 14.32
documentationThe description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [member]]
ifrs-fullDescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDeterminedtextlabelDescription of basis on which unit’s recoverable amount has been determinedDisclosure: IAS 36.134 c
documentationThe description of the basis on which the cash-generating unit’s (group of units’) recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlantextlabelDescription of basis used to determine surplus or deficit of multi-employer or state planDisclosure: IAS 19.148 d (iv)
documentationThe description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9textlabelDescription of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9Disclosure: IFRS 1.E2 b
documentationThe description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.
ifrs-fullDescriptionOfBiologicalAssetstextlabelDescription of biological assetsDisclosure: IAS 41.41
documentationThe description of biological assets. [Refer: Biological assets]
ifrs-fullDescriptionOfBiologicalAssetsPreviouslyMeasuredAtCosttextlabelDescription of biological assets previously measured at costDisclosure: IAS 41.56 a
documentationThe description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss]
ifrs-fullDescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliabletextlabelDescription of biological assets where fair value information is unreliableDisclosure: IAS 41.54 a
documentationThe description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]
ifrs-fullDescriptionOfCashgeneratingUnittextlabelDescription of cash-generating unitDisclosure: IAS 36.130 d (i)
documentationThe description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssetstextlabelDescription of change in valuation technique used in fair value measurement, assetsDisclosure: IFRS 13.93 d
documentationThe description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of change in valuation technique used in fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 d
documentationThe description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilitiestextlabelDescription of change in valuation technique used in fair value measurement, liabilitiesDisclosure: IFRS 13.93 d
documentationThe description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposaltextlabelDescription of change in valuation technique used to measure fair value less costs of disposalDisclosure: IAS 36.130 f (ii), Disclosure: IAS 36.134 e (iiB)
documentationThe description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]
ifrs-fullDescriptionOfChangeOfInvestmentEntityStatustextlabelDescription of change of investment entity statusDisclosure: IFRS 12.9B
documentationThe description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]
ifrs-fullDescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapitaltextlabelDescription of changes in entity’s objectives, policies and processes for managing capital and what entity manages as capitalDisclosure: IAS 1.135 c
documentationThe description of changes in entity’s objectives, policies and processes for managing capital and what the entity manages as capital.
ifrs-fullDescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChangestextlabelDescription of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changesDisclosure: IFRS 7.35G c
documentationThe description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.
ifrs-fullDescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArisetextlabelDescription of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they ariseDisclosure: Effective 2023-01-01 IFRS 17.124 c
documentationThe description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.
ifrs-fullDescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextlabelDescription of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsDisclosure: IAS 19.145 c
documentationThe description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullDescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 c
documentationThe description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethodstextlabelDescription of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methodsDisclosure: Effective 2023-01-01 IFRS 17.117 b
documentationThe description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.
ifrs-fullDescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of changes in methods used to measure risks that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.124 c
documentationThe description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.124 c
documentationThe description of any changes in the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaletextlabelDescription of changes in plan to sell non-current asset or disposal group held for saleDisclosure: IFRS 5.42
documentationThe description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-fullDescriptionOfChangesInServiceConcessionArrangementtextlabelDescription of changes in service concession arrangementDisclosure: SIC 29.6 d
documentationThe description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]]
ifrs-fullDescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatorytext blocklabelDescription of changes to entity’s risk management strategy arising from entity’s exposure to financial instruments subject to interest rate benchmark reform [text block]Disclosure: IFRS 7.24 J c
documentationThe description of changes to an entity’s risk management strategy arising from the entity’s exposure to financial instruments subject to interest rate benchmark reform.
ifrs-fullDescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedtextlabelDescription of collateral held and other credit enhancements, financial assets that are individually determined to be impairedExample: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 c
documentationThe description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets]
ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementstextlabelDescription of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposureDisclosure: Expiry date 2023-01-01 IFRS 7.36 b
documentationThe description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk]
ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014textlabelDescription of collateral held as security and other credit enhancementsDisclosure: IFRS 7.35K b
documentationThe description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk]
ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotAppliedtextlabelDescription 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 appliedDisclosure: IFRS 7.36 b
documentationThe description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk]
ifrs-fullDescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateraltextlabelDescription of terms and conditions associated with entity’s use of collateral permitted to be sold or repledged in absence of default by owner of collateralDisclosure: IFRS 7.15 c
documentationThe description of the terms and conditions associated with the entity’s use of collateral permitted to be sold or repledged in absence of default by the owner of collateral.
ifrs-fullDescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntitiestextlabelDescription of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entitiesDisclosure: IFRS 12.29 d
documentationThe description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity’s maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities]
ifrs-fullDescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReporttextlabelDescription of compliance with IFRSs if applied for interim financial reportDisclosure: IAS 34.19
documentationThe description of the compliance of the entity’s interim financial report with IFRSs. [Refer: IFRSs [member]]
ifrs-fullDescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeaturestextlabelDescription of composition of underlying items for contracts with direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.111
documentationThe description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder.
ifrs-fullDescriptionOfConcentrationsOfInsuranceRisktextlabelDescription of concentrations of insurance riskDisclosure: Expiry date 2023-01-01 IFRS 4.39 c (ii)
documentationThe description of concentrations of insurance risk, including a description of how management determined concentrations and a description of the shared characteristic that identifies each concentration (for example, type of insured event, geographical area or currency).
ifrs-fullDescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValuetextlabelDescription of conclusion why transaction price was not best evidence of fair valueDisclosure: IFRS 7.28 c
documentationThe description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value.
ifrs-fullDescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCosttextlabelDescription of contractual agreement or stated policy for charging net defined benefit costDisclosure: IAS 19.149 a
documentationThe description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]]
ifrs-fullDescriptionOfConversionOfDebtToEquitytextlabelDescription of conversion of debt to equityExample: IAS 7.44 c
documentationThe description of the non-cash conversion of debt to equity.
ifrs-fullDescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproachtextlabelDescription of criteria satisfied when using premium allocation approachDisclosure: Effective 2023-01-01 IFRS 17.97 a
documentationThe description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
ifrs-fullDescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusinesstextlabelDescription of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of businessDisclosure: IAS 40.75 c
documentationThe description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property]
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulationtextlabelDescription of cross-reference to disclosures about activities subject to rate regulationDisclosure: IFRS 14.31
documentationThe description of cross-reference to disclosures about activities subject to rate regulation.
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatementstextlabelDescription of cross-reference to disclosures about credit risk presented outside financial statementsDisclosure: IFRS 7.35C
documentationThe description of cross-reference to disclosures about credit risk presented outside the financial statements.
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatementstextlabelDescription of cross-reference to disclosures about hedge accounting presented outside financial statementsDisclosure: IFRS 7.21B
documentationThe description of cross-reference to disclosures about hedge accounting presented outside financial statements.
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutLeasestextlabelDescription of cross-reference to disclosures about leasesDisclosure: IFRS 16.52
documentationThe description of cross-reference to disclosures about leases.
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstrumentstextlabelDescription of cross-reference to disclosures about nature and extent of risks arising from financial instrumentsDisclosure: IFRS 7.B6
documentationThe description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatementstextlabelDescription of cross-reference to disclosures about plans that share risks between entities under common control in another group entity’s financial statementsDisclosure: IAS 19.150
documentationThe description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity’s financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]]
ifrs-fullDescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatementstextlabelDescription of cross-reference to disclosures presented outside interim financial statementsDisclosure: IAS 34.16 A
documentationThe description of cross-reference to disclosures presented outside interim financial statements.
ifrs-fullDescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayedtextlabelDescription of currency in which supplementary information is displayedDisclosure: IAS 21.57 b
documentationThe description of the currency in which the entity’s supplementary information is displayed.
ifrs-fullDescriptionOfCurrentAndFormerWayOfAggregatingAssetstextlabelDescription of current and former way of aggregating assetsDisclosure: IAS 36.130 d (iii)
documentationThe description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiarytextlabelDescription of current commitments or intentions to provide support to subsidiaryDisclosure: IFRS 12.19D b
documentationThe description of current commitments or intentions to provide support to a subsidiary. [Refer: Subsidiaries [member]]
ifrs-fullDescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayabletextlabelDescription of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payableDisclosure: IFRS 7.19
documentationThe description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment.
ifrs-fullDescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayabletextlabelDescription of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payableDisclosure: IFRS 7.18 a
documentationThe description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.
ifrs-fullDescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivitiestextlabelDescription of difficulties structured entity experienced in financing its activitiesExample: IFRS 12.B26 f
documentationThe description of the difficulties that a structured entity has experienced in financing its activities.
ifrs-fullDescriptionOfDiscountRatesAppliedToCashFlowProjectionsX.XX instantlabelDiscount rate applied to cash flow projectionsDisclosure: IAS 36.134 d (v), Disclosure: IAS 36.134 e (v)
documentationThe discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUseX.XX instantlabelDiscount rate used in current estimate of value in useDisclosure: IAS 36.130 g
documentationThe discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.
ifrs-fullDescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUseX.XX instantlabelDiscount rate used in previous estimate of value in useDisclosure: IAS 36.130 g
documentationThe discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.
ifrs-fullDescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassificationX.XX instantlabelEffective 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 categoryDisclosure: IFRS 7.12C a
documentationThe effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets]
ifrs-fullDescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatementstextlabelDescription of effect of changing business model for managing financial assets on financial statementsDisclosure: IFRS 7.12B b
documentationThe description of the effect on the financial statements of changing the entity’s business model for managing financial assets. [Refer: Financial assets]
ifrs-fullDescriptionOfEffectOfRegulatoryFrameworkOnPlantextlabelDescription of effect of regulatory framework on planDisclosure: IAS 19.139 a (ii)
documentationThe description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetstextlabelDescription of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assetsDisclosure: IFRS 3.B64 g (iii)
documentationThe description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.
ifrs-fullDescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDatetextlabelDescription of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition dateDisclosure: IAS 12.81 k
documentationThe description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipmenttextlabelDescription of existence of restrictions on title, property, plant and equipmentDisclosure: IAS 16.74 a
documentationThe description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullDescriptionOfExistenceOfThirdpartyCreditEnhancementtextlabelDescription of existence of third-party credit enhancementDisclosure: IFRS 13.98
documentationThe description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationstext blocklabelDisclosure of expected impact of initial application of new standards or interpretations [text block]Disclosure: IAS 8.30 b
documentationThe disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have.
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstractlabelDisclosure of expected impact of initial application of new standards or interpretations [abstract]
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItemsline itemslabelDisclosure of expected impact of initial application of new standards or interpretations [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTabletablelabelDisclosure of expected impact of initial application of new standards or interpretations [table]Disclosure: IAS 8.30 b
documentationSchedule disclosing information related to the expected impact of the initial application of new standards or interpretations.
ifrs-fullDescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombinationtextlabelDescription of expected timing of outflows, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c
documentationThe description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullDescriptionOfExpectedTimingOfOutflowsOtherProvisionstextlabelDescription of expected timing of outflows, other provisionsDisclosure: IAS 37.85 a
documentationThe description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]
ifrs-fullDescriptionOfExpectedVolatilityShareOptionsGrantedX.XX durationlabelExpected volatility, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time.
ifrs-fullDescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditstextlabelDescription of expiry date of deductible temporary differences, unused tax losses and unused tax creditsDisclosure: IAS 12.81 e
documentationThe description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
ifrs-fullDescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimatedtextlabelDescription of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimatedDisclosure: IFRS 3.B64 g (iii)
documentationThe description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.
ifrs-fullDescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArisetextlabelDescription of exposures to risks that arise from contracts within scope of IFRS 17 and how they ariseDisclosure: Effective 2023-01-01 IFRS 17.124 a
documentationThe description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.
ifrs-fullDescriptionOfExposureToRisktextlabelDescription of exposure to riskDisclosure: IFRS 7.33 a
documentationThe description of exposures to risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligationstextlabelDescription of extent to which entity can be liable to multi-employer or state plan for other entities’ obligationsDisclosure: IAS 19.148 b
documentationThe description of the extent to which the entity can be liable for other entities’ obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuertextlabelDescription of extent to which fair value of investment property is based on valuation by independent valuerDisclosure: IAS 40.75 e
documentationThe description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property]
ifrs-fullDescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8AbtextlabelDescription of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)Disclosure: IFRS 1.31 A
documentationThe description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.
ifrs-fullDescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8BtextlabelDescription of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8BDisclosure: IFRS 1.31B
documentationThe description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.
ifrs-fullDescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantifiedtextlabelDescription of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantifiedDisclosure: IFRS 12.29 c
documentationThe description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Unconsolidated structured entities [member]]
ifrs-fullDescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriodtextlabelDescription of fact and reason why entity’s exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during periodDisclosure: Effective 2023-01-01 IFRS 17.123
documentationThe description of the fact and the reason why the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period.
ifrs-fullDescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentativetextlabelDescription of fact and reason why sensitivity analyses are unrepresentativeDisclosure: IFRS 7.42
documentationThe description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumestextlabelDescription of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumesDisclosure: IFRS 7.24D
documentationThe description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes.
ifrs-fullDescriptionOfFactorsThatMakeUpGoodwillRecognisedtextlabelDescription of factors that make up goodwill recognisedDisclosure: IFRS 3.B64 e
documentationThe qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill]
ifrs-fullDescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticabletext blocklabelDescription of fact that estimating amount of change in accounting estimate is impracticable [text block]Disclosure: IAS 8.40
documentationThe description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.
ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssetstextlabelDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assetsDisclosure: IFRS 13.93 h (ii)
documentationThe description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly.
ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstrumentstextlabelDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity’s own equity instrumentsDisclosure: IFRS 13.93 h (ii)
documentationThe description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity’s own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilitiestextlabelDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilitiesDisclosure: IFRS 13.93 h (ii)
documentationThe description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly.
ifrs-fullDescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethodtextlabelDescription of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity methodDisclosure: IFRS 11.C4
documentationThe description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets.
ifrs-fullDescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUsetextlabelDescription of fact that highest and best use of non-financial asset differs from current useDisclosure: IFRS 13.93 i
documentationThe description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use.
ifrs-fullDescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimabletextlabelDescription of fact that impact of initial application of new IFRS is not known or reasonably estimableExample: IAS 8.31 e (ii)
documentationThe description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]]
ifrs-fullDescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlantextlabelDescription of fact that multi-employer or state plan is defined benefit planDisclosure: IAS 19.148 d (i)
documentationThe description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfFactThatNewOrAmendedIFRSStandardIsAppliedEarlytextlabelDescription of fact that new or amended IFRS Standard is applied earlyDisclosure: IFRS 4.50 – Expiry date 2023-01-01, Disclosure: IFRS 1.39AG – Expiry date 2024-01-01, Disclosure: IFRS 17.C1 – Expiry date 2025-01-01, Disclosure: IAS 16.81 N – Expiry date 2024-01-01, Disclosure: IAS 1.139 V – Expiry date 2025-01-01, Disclosure: IAS 39.108H – Expiry date 2023-01-01, Disclosure: IFRS 9.7.1.10 – Expiry date 2023-01-01, Disclosure: IFRS 9.7.1.9 – Expiry date 2024-01-01, Disclosure: IAS 1.139U – Expiry date 2025-01-01, Disclosure: IAS 41.65 – Expiry date 2024-01-01, Disclosure: IFRS 16.C1B – Expiry date 2023-01-01, Disclosure: IAS 37.105 – Expiry date 2024-01-01
documentationThe description of the fact that a new or amended IFRS Standard is applied earlier than its effective date.
ifrs-fullDescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrumenttextlabelDescription of financial instruments designated as hedging instrumentsDisclosure: Expiry date 2023-01-01 IFRS 7.22 b
documentationThe description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets]
ifrs-fullDescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliablytextlabelDescription of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliablyDisclosure: Expiry date 2023-01-01 IFRS 7.30 b
documentationThe description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfFinancialRiskManagementRelatedToAgriculturalActivitytextlabelDescription of financial risk management related to agricultural activityDisclosure: IAS 41.49 c
documentationThe description of financial risk management related to agricultural activity.
ifrs-fullDescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccurtextlabelDescription of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occurDisclosure: IFRS 7.23F, Disclosure: Expiry date 2023-01-01 IFRS 7.23 b
documentationThe description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.
ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssetstextlabelDescription of frequency and methods for testing procedures of pricing models, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 b
documentationThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.
ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstrumentstextlabelDescription of frequency and methods for testing procedures of pricing models, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 b
documentationThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilitiestextlabelDescription of frequency and methods for testing procedures of pricing models, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 b
documentationThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.
ifrs-fullDescriptionOfFullyAmortisedIntangibleAssetstextlabelDescription of fully amortised intangible assetsExample: IAS 38.128 a
documentationThe description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]
ifrs-fullDescriptionOfFunctionalCurrencytextlabelDescription of functional currencyDisclosure: IAS 21.53, Disclosure: IAS 21.57 c
documentationThe description of the currency of the primary economic environment in which the entity operates.
ifrs-fullDescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributionstextlabelDescription of funding arrangements and funding policy that affect future contributionsDisclosure: IAS 19.147 a, Disclosure: IAS 19.148 a
documentationThe description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfFundingPolicytextlabelDescription of funding policyDisclosure: IAS 26.35 c
documentationThe description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits.
ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssetstextlabelDescription of group within entity that decides entity’s valuation policies and procedures, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (i)
documentationThe description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.
ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstrumentstextlabelDescription of group within entity that decides entity’s valuation policies and procedures, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (i)
documentationThe description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments.
ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilitiestextlabelDescription of group within entity that decides entity’s valuation policies and procedures, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (i)
documentationThe description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.
ifrs-fullDescriptionOfGrowthRateUsedToExtrapolateCashFlowProjectionsX.XX instantlabelGrowth rate used to extrapolate cash flow projectionsDisclosure: IAS 36.134 d (iv), Disclosure: IAS 36.134 e (iv)
documentationThe growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsedtextlabelDescription of hedging instruments used to hedge risk exposures and how they are usedDisclosure: IFRS 7.22B a
documentationThe description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]]
ifrs-fullDescriptionOfHistoricalInformationAboutCounterpartyDefaultRatestextlabelDescription of historical information about counterparty default ratesExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 c
documentationThe description of historical information about default rates of the party to the transaction other than the entity.
ifrs-fullDescriptionOfHowAcquirerObtainedControlOfAcquireetextlabelDescription of how acquirer obtained control of acquireeDisclosure: IFRS 3.B64 d
documentationThe description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities.
ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssetstextlabelDescription of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assetsDisclosure: IFRS 13.93 h (ii)
documentationThe description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.
ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstrumentstextlabelDescription 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 instrumentsDisclosure: IFRS 13.93 h (ii)
documentationThe description of how the effect on fair value measurement of the entity’s own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilitiestextlabelDescription of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilitiesDisclosure: IFRS 13.93 h (ii)
documentationThe description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.
ifrs-fullDescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailabletextlabelDescription of how entity determined maximum economic benefit availableDisclosure: IAS 19.141 c (iv)
documentationThe description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13AssetstextlabelDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 d
documentationThe description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13.
ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstrumentstextlabelDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 d
documentationThe description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity’s own equity instruments was developed in accordance with IFRS 13. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13LiabilitiestextlabelDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 d
documentationThe description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13.
ifrs-fullDescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsoredtextlabelDescription of how entity determined which structured entities it sponsoredDisclosure: IFRS 12.27 a
documentationThe description of how the entity has determined which structured entities it has sponsored.
ifrs-fullDescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17textlabelDescription of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.127
documentationThe description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectivenesstextlabelDescription of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectivenessDisclosure: IFRS 7.22B b
documentationThe description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]]
ifrs-fullDescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAretextlabelDescription of how entity establishes hedge ratio and what sources of hedge ineffectiveness areDisclosure: IFRS 7.22B c
documentationThe description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullDescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationshipstextlabelDescription of how entity is managing process to transition to alternative benchmark rates for hedging relationshipsDisclosure: IFRS 7.24H c
documentationThe description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships.
ifrs-fullDescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17textlabelDescription of how entity manages liquidity risk that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.132 a
documentationThe description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]]
ifrs-fullDescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResetstextlabelDescription of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resetsDisclosure: IFRS 7.23C b (ii)
documentationThe description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.
ifrs-fullDescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLossestextlabelDescription of how forward-looking information has been incorporated into determination of expected credit lossesDisclosure: IFRS 7.35G b
documentationThe description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.
ifrs-fullDescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertaintytextlabelDescription of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertaintyDisclosure: IFRS 14.30 c
documentationThe description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [member]]
ifrs-fullDescriptionOfHowInsurerConcludedThatItQualifiesForTemporaryExemptionFromIFRS9textlabelDescription of how insurer concluded that it qualifies for temporary exemption from IFRS 9Disclosure: Expiry date 2023-01-01 IFRS 4.39C
documentationThe description of how an insurer concluded that it qualifies for the temporary exemption from IFRS 9.
ifrs-fullDescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurancetextlabelDescription of how insurer determined that it did not engage in significant activity unconnected with insuranceDisclosure: Expiry date 2023-01-01 IFRS 4.39C b
documentationThe description of how an insurer determined that it did not engage in significant activity unconnected with insurance, including what information it considered.
ifrs-fullDescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextlabelDescription of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 m
documentationThe description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfHowManagementDeterminesConcentrationstextlabelDescription of how management determines concentrationsDisclosure: IFRS 7.B8 a
documentationThe description of how management determines concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssetstextlabelDescription of how third-party information was taken into account when measuring fair value, assetsExample: IFRS 13.92, Example: IFRS 13.IE64 b
documentationThe description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets.
ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstrumentstextlabelDescription of how third-party information was taken into account when measuring fair value, entity’s own equity instrumentsExample: IFRS 13.92, Example: IFRS 13.IE64 b
documentationThe description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilitiestextlabelDescription of how third-party information was taken into account when measuring fair value, liabilitiesExample: IFRS 13.92, Example: IFRS 13.IE64 b
documentationThe description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities.
ifrs-fullDescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelatetextlabelDescription of identification of financial statements to which separate financial statements relateDisclosure: IAS 27.17
documentationThe description of the identity of financial statements to which separate financial statements relate.
ifrs-fullDescriptionOfIdentityOfRateRegulatorstextlabelDescription of identity of rate regulator(s)Disclosure: IFRS 14.30 b
documentationThe description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity.
ifrs-fullDescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTaxtextlabelDescription of impact of rate regulation on current and deferred taxDisclosure: IFRS 14.34
documentationThe description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.
ifrs-fullDescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlantextlabelDescription of information about surplus or deficit of multi-employer or state planDisclosure: IAS 19.148 d (iv)
documentationThe description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfInformationWhereFairValueDisclosuresNotRequiredtextlabelDescription of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliablyDisclosure: Expiry date 2023-01-01 IFRS 7.30 a
documentationThe description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.
ifrs-fullDescriptionOfInitialApplicationOfStandardsOrInterpretationstext blocklabelDisclosure of initial application of standards or interpretations [text block]Disclosure: IAS 8.28
documentationThe disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]
ifrs-fullDescriptionOfInputsToOptionPricingModelShareOptionsGrantedtextlabelDescription of inputs to option pricing model, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]
ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementAssetstextlabelDescription of inputs used in fair value measurement, assetsDisclosure: IFRS 13.93 d
documentationThe description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.
ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of inputs used in fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 d
documentationThe description of inputs used in the fair value measurement of the entity’s own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity’s own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.
ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementLiabilitiestextlabelDescription of inputs used in fair value measurement, liabilitiesDisclosure: IFRS 13.93 d
documentationThe description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.
ifrs-fullDescriptionOfIntentionsToProvideSupportToStructuredEntitytextlabelDescription of intentions to provide support to structured entityDisclosure: IFRS 12.17, Disclosure: IFRS 12.31
documentationThe description of the entity’s current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support.
ifrs-fullDescriptionOfInternalCreditRatingsProcesstextlabelDescription of internal credit ratings processExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG25 a
documentationThe description of the entity’s process for internal credit ratings. [Refer: Internal credit grades [member]]
ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssetstextlabelDescription of internal reporting procedures for discussing and assessing fair value measurements, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (iii)
documentationThe description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.
ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstrumentstextlabelDescription of internal reporting procedures for discussing and assessing fair value measurements, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (iii)
documentationThe description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilitiestextlabelDescription of internal reporting procedures for discussing and assessing fair value measurements, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (iii)
documentationThe description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.
ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssetstextlabelDescription of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assetsDisclosure: IFRS 13.93 h (i)
documentationThe description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]]
ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription 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 instrumentsDisclosure: IFRS 13.93 h (i)
documentationThe description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity’s own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]]
ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilitiestextlabelDescription of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilitiesDisclosure: IFRS 13.93 h (i)
documentationThe description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]]
ifrs-fullDescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextlabelDescription of investment property, at cost or in accordance with IFRS 16 within fair value modelDisclosure: IAS 40.78 a
documentationThe description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property]
ifrs-fullDescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModeltextlabelDescription of investment property where fair value information is unreliable, cost modelDisclosure: IAS 40.79 e (i)
documentationThe description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]
ifrs-fullDescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncometextlabelDescription of investments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.11 A a
documentationThe description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullDescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomerstextlabelDescription of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customersDisclosure: IFRS 15.123
documentationThe description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers]
ifrs-fullDescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegmentstextlabelDescription of judgements made by management in applying aggregation criteria for operating segmentsDisclosure: IFRS 8.22 aa
documentationThe description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]
ifrs-fullDescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomerstextlabelDescription of judgements made in determining amount of costs to obtain or fulfil contracts with customersDisclosure: IFRS 15.127 a
documentationThe description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
ifrs-fullDescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRatetextlabelDescription of justification for using growth rate that exceeds long-term average growth rateDisclosure: IAS 36.134 d (iv)
documentationThe description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjectionstextlabelDescription of key assumptions on which management has based cash flow projectionsDisclosure: IAS 36.134 d (i), Disclosure: IAS 36.135 c
documentationThe description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposaltextlabelDescription of key assumptions on which management has based determination of fair value less costs of disposalDisclosure: IAS 36.130 f (iii), Disclosure: IAS 36.134 e (i)
documentationThe description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorisedtextlabelDescription of level of fair value hierarchy within which fair value measurement is categorisedDisclosure: IAS 36.130 f (i), Disclosure: IAS 36.134 e (iiA)
documentationThe description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of "costs of disposal") for a cash-generating unit (group of units’). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextlabelDescription of limitations of methods used in preparing sensitivity analysis for actuarial assumptionsDisclosure: IAS 19.145 b
documentationThe description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognisedtextlabelDescription of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognisedDisclosure: IFRS 3.B64 p (ii)
documentationThe description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustmentstextlabelDescription of line item in statement of comprehensive income that includes reclassification adjustmentsDisclosure: IFRS 7.24C b (v)
documentationThe description of the line item in the statement of comprehensive income that includes the reclassification adjustments. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods.
ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectivenesstextlabelDescription of line item in statement of comprehensive income that includes recognised hedge ineffectivenessDisclosure: IFRS 7.24C a (ii), Disclosure: IFRS 7.24C b (iii)
documentationThe description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullDescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItemtextlabelDescription of line item in statement of financial position that includes hedged itemDisclosure: IFRS 7.24B a (iii)
documentationThe description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]]
ifrs-fullDescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrumenttextlabelDescription of line item in statement of financial position that includes hedging instrumentDisclosure: IFRS 7.24 A b
documentationThe description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]]
ifrs-fullDescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextlabelDescription 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 combinationDisclosure: IFRS 3.B64 m
documentationThe description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]
ifrs-fullDescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextlabelDescription of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 l (iii)
documentationThe description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]
ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssetstextlabelDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assetsDisclosure: IFRS 13.93 e (ii)
documentationThe description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]
ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (ii)
documentationThe description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Entity’s own equity instruments [member]; Other comprehensive income]
ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilitiestextlabelDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (ii)
documentationThe description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]
ifrs-fullDescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognisedtextlabelDescription of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognisedDisclosure: IFRS 12.9B c
documentationThe description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssetstextlabelDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, assetsDisclosure: IFRS 13.93 e (i)
documentationThe description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]]
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (i)
documentationThe description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilitiestextlabelDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (i)
documentationThe description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]]
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurementtextlabelDescription 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 measurementDisclosure: IFRS 13.93 f
documentationThe description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurementtextlabelDescription 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 measurementDisclosure: IFRS 13.93 f
documentationThe description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurementtextlabelDescription 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 measurementDisclosure: IFRS 13.93 f
documentationThe description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]
ifrs-fullDescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncludedtextlabelDescription of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are includedDisclosure: IAS 36.126 a
documentationThe description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullDescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversedtextlabelDescription of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversedDisclosure: IAS 36.126 b
documentationThe description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullDescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16textlabelDescription of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16Disclosure: IAS 16.74 A b
documentationDescription of line item(s) in the statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16. [Refer: Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activities; Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities]
ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognisedtextlabelDescription of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognisedDisclosure: IFRS 12.29 b
documentationThe description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.
ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilitiestextlabelDescription of line items in statement of financial position which include lease liabilitiesDisclosure: IFRS 16.47 b
documentationThe description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]
ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssetstextlabelDescription of line items in statement of financial position which include right-of-use assetsDisclosure: IFRS 16.47 a (ii)
documentationThe description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]
ifrs-fullDescriptionOfLinkBetweenReimbursementRightAndRelatedObligationtextlabelDescription of link between reimbursement right and related obligationDisclosure: IAS 19.140 b
documentationThe description of the link between a reimbursement right and the related defined benefit obligation. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
ifrs-fullDescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombinationtextlabelDescription of major assumptions made concerning future events, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c
documentationThe description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullDescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisionstextlabelDescription of major assumptions made concerning future events, other provisionsDisclosure: IAS 37.85 b
documentationThe description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]
ifrs-fullDescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptionstextlabelDescription of management’s approach to determining values assigned to key assumptionsDisclosure: IAS 36.134 d (ii), Disclosure: IAS 36.134 e (ii), Disclosure: IAS 36.135 d
documentationThe description of management’s approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive.
ifrs-fullDescriptionOfManagingLiquidityRisktext blocklabelDisclosure of how entity manages liquidity risk [text block]Disclosure: IFRS 7.39 c
documentationThe disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]
ifrs-fullDescriptionOfMaterialReconcilingItemstextlabelDescription of material reconciling itemsDisclosure: IFRS 8.28
documentationThe description of all material reconciling items. [Refer: Material reconciling items [member]]
ifrs-fullDescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangementtextlabelDescription of maximum term of options granted for share-based payment arrangementDisclosure: IFRS 2.45 a
documentationThe description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
ifrs-fullDescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDatetextlabelDescription of measurement basis for non-controlling interest in acquiree recognised at acquisition dateDisclosure: IFRS 3.B64 o (i)
documentationThe description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date]
ifrs-fullDescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementstextlabelDescription of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.B42
documentationThe description of any measurement differences for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]
ifrs-fullDescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementstextlabelDescription of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.B42
documentationThe description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]
ifrs-fullDescriptionOfMethodOfSettlementForSharebasedPaymentArrangementtextlabelDescription of method of settlement for share-based payment arrangementDisclosure: IFRS 2.45 a
documentationThe description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
ifrs-fullDescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLosstextlabelDescription 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 lossDisclosure: IFRS 7.11 c
documentationThe description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability’s credit risk. [Refer: Credit risk [member]; Financial instruments, class [member]; Other comprehensive income]
ifrs-fullDescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextlabelDescription of methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsDisclosure: IAS 19.145 b
documentationThe description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullDescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 b
documentationThe description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssetstextlabelDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 e
documentationThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.
ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 e
documentationThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilitiestextlabelDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 e
documentationThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.
ifrs-fullDescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethodstextlabelDescription of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methodsDisclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThe description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.
ifrs-fullDescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssuetextlabelDescription of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issueDisclosure: IFRIC 17.17 c
documentationThe description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue]
ifrs-fullDescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of methods used to measure risks that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.124 b
documentationThe description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomerstextlabelDescription of methods used to recognise revenue from contracts with customersDisclosure: IFRS 15.124 a
documentationThe description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]
ifrs-fullDescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproachtextlabelDescription of method to recognise insurance acquisition cash flows when using premium allocation approachDisclosure: Effective 2023-01-01 IFRS 17.97 c
documentationThe description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
ifrs-fullDescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGrantedtextlabelDescription of method used and assumptions made to incorporate effects of expected early exercise, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.
ifrs-fullDescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomerstextlabelDescription of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customersDisclosure: IFRS 15.127 b
documentationThe description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
ifrs-fullDescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimatetext blocklabelDescription of nature of accounting errors in prior periods [text block]Disclosure: IAS 8.49 a
documentationThe description of the nature of accounting errors in prior periods.
ifrs-fullDescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsiderationtextlabelDescription of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of considerationDisclosure: IFRS 3.B67 a (iii)
documentationThe description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Business combinations [member]]
ifrs-fullDescriptionOfNatureAndAmountOfChangeInAccountingEstimatetext blocklabelDescription of nature of change in accounting estimate [text block]Disclosure: IAS 8.39
documentationThe description of the nature of changes in accounting estimates that have effects in the current period or are expected to have effects in future periods.
ifrs-fullDescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriodtextlabelDescription of nature and amount of change in estimate during final interim periodDisclosure: IAS 34.26
documentationThe description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed significantly during the final interim period of the financial year.
ifrs-fullDescriptionOfNatureAndCarryingAmountOfAssetsObtainedtextlabelDescription of nature of assets obtained by taking possession of collateral or calling on other credit enhancementsDisclosure: IFRS 7.38 a
documentationThe description of the nature of financial or non-financial assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]; Assets obtained by taking possession of collateral or calling on other credit enhancements; Financial assets]
ifrs-fullDescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegmentstextlabelDescription of nature and effect of any asymmetrical allocations to reportable segmentsDisclosure: IFRS 8.27 f
documentationThe description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable segments [member]]
ifrs-fullDescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatementstextlabelDescription of nature and extent of government grants for agricultural activity recognised in financial statementsDisclosure: IAS 41.57 a
documentationThe description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]
ifrs-fullDescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatementstextlabelDescription of nature and extent of government grants recognised in financial statementsDisclosure: IAS 20.39 b
documentationThe description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]
ifrs-fullDescriptionOfNatureAndExtentOfRateregulatedActivitytextlabelDescription of nature and extent of rate-regulated activityDisclosure: IFRS 14.30 a
documentationThe description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]]
ifrs-fullDescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParenttextlabelDescription of nature and extent of significant restrictions on transfer of funds to entityDisclosure: IFRS 12.19D a, Disclosure: IFRS 12.22 a
documentationThe description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances.
ifrs-fullDescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGrouptextlabelDescription 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 groupDisclosure: IFRS 12.13 b
documentationThe description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity’s ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Subsidiaries [member]]
ifrs-fullDescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssuetextlabelDescription of nature and financial effect of business combinations after reporting period before statements authorised for issueDisclosure: IFRS 3.59 b
documentationThe description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriodtextlabelDescription of nature and financial effect of business combinations during periodDisclosure: IFRS 3.59 a
documentationThe description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfNatureAndPurposeOfReservesWithinEquitytextlabelDescription of nature and purpose of reserves within equityDisclosure: IAS 1.79 b
documentationThe description of the nature and purpose of reserves within equity. [Refer: Other reserves]
ifrs-fullDescriptionOfNatureOfActivitiesOfBiologicalAssetstextlabelDescription of nature of activities of biological assetsDisclosure: IAS 41.46 a
documentationThe description of the nature of activities involving biological assets. [Refer: Biological assets]
ifrs-fullDescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYeartextlabelDescription of nature of assets with significant risk of material adjustments within next financial yearDisclosure: IAS 1.125 a
documentationThe description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
ifrs-fullDescriptionOfNatureOfBenefitsProvidedByPlantextlabelDescription of nature of benefits provided by planDisclosure: IAS 19.139 a (i)
documentationThe description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfNatureOfChangeInAccountingPolicytextlabelDescription of nature of change in accounting policyDisclosure: IAS 8.28 c
documentationThe description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]
ifrs-fullDescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLosstextlabelDescription 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 lossDisclosure: IFRS 8.27 e
documentationThe description of the nature of the changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments [member]]
ifrs-fullDescriptionOfNatureOfClassOfAssetsMeasuredAtFairValuetextlabelDescription of nature of class of assets measured at fair valueExample: IFRS 13.92, Example: IFRS 13.IE64 a
documentationThe description of the nature of the class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]
ifrs-fullDescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValuetextlabelDescription of nature of class of entity’s own equity instruments measured at fair valueExample: IFRS 13.92, Example: IFRS 13.IE64 a
documentationThe description of the nature of the class of the entity’s own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValuetextlabelDescription of nature of class of liabilities measured at fair valueExample: IFRS 13.92, Example: IFRS 13.IE64 a
documentationThe description of the nature of the class of liabilities being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]
ifrs-fullDescriptionOfNatureOfContingentAssetstextlabelDescription of nature of contingent assetsDisclosure: IAS 37.89
documentationThe description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity’s control.
ifrs-fullDescriptionOfNatureOfCounterpartytextlabelDescription of nature of counterpartyExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 b
documentationThe description of the nature of the party to a transaction other than the entity.
ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssetstextlabelDescription of nature of differences between measurements of reportable segments’ assets and entity’s assetsDisclosure: IFRS 8.27 c
documentationThe description of the nature of the differences between measurements of the reportable segments’ assets and the entity’s assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]
ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilitiestextlabelDescription of nature of differences between measurements of reportable segments’ liabilities and entity’s liabilitiesDisclosure: IFRS 8.27 d
documentationThe description of the nature of the differences between measurements of the reportable segments’ liabilities and the entity’s liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]
ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperationstextlabelDescription 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 operationsDisclosure: IFRS 8.27 b
documentationThe description of the nature of the differences between measurements of the reportable segments’ profits or losses and the entity’s profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. [Refer: Discontinued operations [member]; Reportable segments [member]]
ifrs-fullDescriptionOfNatureOfEntitysOperationsAndPrincipalActivitiestextlabelDescription of nature of entity’s operations and principal activitiesDisclosure: IAS 1.138 b
documentationThe description of the nature of the entity’s operations and principal activities.
ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithAssociatetextlabelDescription of nature of entity’s relationship with associateDisclosure: IFRS 12.21 a (ii)
documentationThe description of the nature of the entity’s relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity’s activities). [Refer: Associates [member]]
ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithJointOperationtextlabelDescription of nature of entity’s relationship with joint operationDisclosure: IFRS 12.21 a (ii)
documentationThe description of the nature of the entity’s relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity’s activities). [Refer: Joint operations [member]]
ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithJointVenturetextlabelDescription of nature of entity’s relationship with joint ventureDisclosure: IFRS 12.21 a (ii)
documentationThe description of the nature of the entity’s relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity’s activities). [Refer: Joint ventures [member]]
ifrs-fullDescriptionOfNatureOfFinancialStatementstextlabelDescription of nature of financial statementsDisclosure: IAS 1.51 b, Disclosure: IAS 27.16 a, Disclosure: IAS 27.17 a
documentationThe description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).
ifrs-fullDescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfertextlabelDescription of nature of goods or services that entity has promised to transferDisclosure: IFRS 15.119 c
documentationThe description of the nature of the goods or services that the entity has promised to transfer to customers.
ifrs-fullDescriptionOfNatureOfImpendingChangeInAccountingPolicytextlabelDescription of nature of impending change in accounting policyExample: IAS 8.31 b
documentationThe description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued but is not yet effective.
ifrs-fullDescriptionOfNatureOfIndividualAssettextlabelDescription of nature of individual assetDisclosure: IAS 36.130 c (i)
documentationThe description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]
ifrs-fullDescriptionOfNatureOfInterestInFundstextlabelDescription of nature of interest in fundsDisclosure: IFRIC 5.11
documentationThe description of the nature of the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.
ifrs-fullDescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4textlabelDescription of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4Disclosure: Expiry date 2023-01-01 IFRS 4.39C a
documentationThe description of the nature of the liabilities connected with insurance that are not liabilities arising from contracts within the scope of IFRS 4.
ifrs-fullDescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYeartextlabelDescription of nature of liabilities with significant risk of material adjustments within next financial yearDisclosure: IAS 1.125 a
documentationThe description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
ifrs-fullDescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSstextlabelDescription of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSsDisclosure: IFRS 1.22 b
documentationThe description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]
ifrs-fullDescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformationtextlabelDescription of nature of necessary adjustments to provide comparative informationDisclosure: IAS 1.42 b
documentationThe description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified.
ifrs-fullDescriptionOfNatureOfNonadjustingEventAfterReportingPeriodtextlabelDescription of nature of non-adjusting event after reporting periodDisclosure: IAS 10.21 a
documentationThe description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
ifrs-fullDescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssuetextlabelDescription of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issueDisclosure: IFRIC 17.17 a
documentationThe description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.
ifrs-fullDescriptionOfNatureOfObligationContingentLiabilitiestextlabelDescription of nature of obligation, contingent liabilitiesDisclosure: IAS 37.86
documentationThe description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullDescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombinationtextlabelDescription of nature of obligation, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B64 j (i), Disclosure: IFRS 3.B67 c
documentationThe description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullDescriptionOfNatureOfObligationOtherProvisionstextlabelDescription of nature of obligation, other provisionsDisclosure: IAS 37.85 a
documentationThe description of the nature of the obligation for other provisions. [Refer: Other provisions]
ifrs-fullDescriptionOfNatureOfReclassificationOrChangesInPresentationtextlabelDescription of nature of reclassifications or changes in presentationDisclosure: IAS 1.41 a
documentationThe description of the nature of reclassifications or changes in presentation.
ifrs-fullDescriptionOfNatureOfRegulatoryRatesettingProcesstextlabelDescription of nature of regulatory rate-setting processDisclosure: IFRS 14.30 a
documentationThe description of the nature of the regulatory rate-setting process.
ifrs-fullDescriptionOfNatureOfRelatedPartyRelationshiptextlabelDescription of nature of related party relationshipDisclosure: IAS 24.18
documentationThe description of the nature of the related party relationships. [Refer: Related parties [member]]
ifrs-fullDescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilitiestextlabelDescription of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilitiesDisclosure: IFRS 7.42D c
documentationThe description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity’s use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]
ifrs-fullDescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPowertextlabelDescription of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rightsExample: IFRS 12.9 b
documentationThe description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights.
ifrs-fullDescriptionOfNatureOfRisksBeingHedgedtextlabelDescription of nature of risks being hedgedDisclosure: Expiry date 2023-01-01 IFRS 7.22 c
documentationThe description of the nature of risks being hedged.
ifrs-fullDescriptionOfNatureOfVoluntaryChangeInAccountingPolicytextlabelDescription of nature of voluntary change in accounting policyDisclosure: IAS 8.29 a
documentationThe description of the nature of a voluntary change in accounting policy.
ifrs-fullDescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassifiedtextlabelDescription of non-current asset or disposal group held for sale which were sold or reclassifiedDisclosure: IFRS 5.41 a
documentationThe description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-fullDescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssetstextlabelDescription of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produceDisclosure: IAS 41.46 b
documentationThe description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]
ifrs-fullDescriptionOfObjectivesPoliciesAndProcessesForManagingRisktextlabelDescription of objectives, policies and processes for managing riskDisclosure: IFRS 7.33 b
documentationThe description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRiskstextlabelDescription of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risksDisclosure: Expiry date 2023-01-01 IFRS 4.39 a
documentationThe description of the entity’s objectives, policies and processes for managing the risks that arise from insurance contracts and the methods used to manage those risks. [Refer: Types of insurance contracts [member]]
ifrs-fullDescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.124 b
documentationThe description of the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligationstextlabelDescription of obligations for returns, refunds and other similar obligationsDisclosure: IFRS 15.119 d
documentationThe description of obligations for returns, refunds and other similar obligations in contracts with customers.
ifrs-fullDescriptionOfOptionLifeShareOptionsGrantedX.XX durationlabelOption life, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe option life of share options granted.
ifrs-fullDescriptionOfOptionPricingModelShareOptionsGrantedtextlabelDescription of option pricing model, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]
ifrs-fullDescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatementstext blocklabelDescription of other accounting policies relevant to understanding of financial statements [text block]Disclosure: IAS 1.117 b – Expiry date 2023-01-01
documentationThe description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.
ifrs-fullDescriptionOfOtherEquityInteresttextlabelDescription of rights, preferences and restrictions attaching to category of equity interest by entity without share capitalDisclosure: IAS 1.80
documentationThe description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest]
ifrs-fullDescriptionOfOtherInformationUsedToAssessCreditQualitytextlabelDescription of other information used to assess credit qualityExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 d
documentationThe description of the information used to assess the credit quality of financial assets with credit risk that are neither past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]]
ifrs-fullDescriptionOfOtherInputsToOptionsPricingModelShareOptionsGrantedtextlabelDescription of other inputs to options pricing model, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]
ifrs-fullDescriptionOfOtherTransactionsThatAreCollectivelySignificanttextlabelDescription of other transactions that are collectively significantDisclosure: IAS 24.26 b (ii)
documentationThe description of transactions with government that has control, joint control or significant influence over the reporting entity and the entities under control, joint control or significant influence of that government that are collectively, but not individually, significant.
ifrs-fullDescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServicestextlabelDescription of performance obligations to arrange for another party to transfer goods or servicesDisclosure: IFRS 15.119 c
documentationThe description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]]
ifrs-fullDescriptionOfPeriodsWhenCashFlowsAffectProfitOrLosstextlabelDescription of periods when cash flows affect profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.23 a
documentationThe description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]
ifrs-fullDescriptionOfPeriodsWhenCashFlowsExpectedToOccurtextlabelDescription of periods when cash flows expected to occurDisclosure: Expiry date 2023-01-01 IFRS 7.23 a
documentationThe description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]
ifrs-fullDescriptionOfPlanAmendmentsCurtailmentsAndSettlementstextlabelDescription of plan amendments, curtailments and settlementsDisclosure: IAS 19.139 c
documentationThe description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperationstext blocklabelDescription of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]Disclosure: IFRS 7.38 b
documentationThe description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are not readily convertible into cash. [Refer: Guarantees [member]]
ifrs-fullDescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntitiestext blocklabelDescription of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]Disclosure: IAS 19.149 b
documentationThe description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssetstextlabelDescription of policy for determining when transfers between levels are deemed to have occurred, assetsDisclosure: IFRS 13.93 c, Disclosure: IFRS 13.93 e (iv), Disclosure: IFRS 13.95
documentationThe description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.
ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstrumentstextlabelDescription of policy for determining when transfers between levels are deemed to have occurred, entity’s own equity instrumentsDisclosure: IFRS 13.93 c, Disclosure: IFRS 13.93 e (iv), Disclosure: IFRS 13.95
documentationThe description of the policy for determining when transfers of the entity’s own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilitiestextlabelDescription of policy for determining when transfers between levels are deemed to have occurred, liabilitiesDisclosure: IFRS 13.93 c, Disclosure: IFRS 13.93 e (iv), Disclosure: IFRS 13.95
documentationThe description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.
ifrs-fullDescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15RetrospectivelytextlabelDescription of practical expedients used when applying IFRS 15 retrospectivelyDisclosure: IFRS 15.C6 a
documentationThe description of the practical expedients that have been used when applying IFRS 15 retrospectively.
ifrs-fullDescriptionOfPresentationCurrencytextlabelDescription of presentation currencyDisclosure: IAS 1.51 d, Disclosure: IAS 21.53
documentationThe description of the currency in which the financial statements are presented.
ifrs-fullDescriptionOfPrimaryReasonsForBusinessCombinationtextlabelDescription of primary reasons for business combinationDisclosure: IFRS 3.B64 d
documentationThe description of the primary reasons for a business combination. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssetstextlabelDescription of process for analysing changes in fair value measurements, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 c
documentationThe description of the process for analysing changes in the fair value measurements of assets from period to period.
ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstrumentstextlabelDescription of process for analysing changes in fair value measurements, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 c
documentationThe description of the process for analysing changes in the fair value measurements of the entity’s own equity instruments from period to period. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilitiestextlabelDescription of process for analysing changes in fair value measurements, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 c
documentationThe description of the process for analysing changes in the fair value measurements of liabilities from period to period.
ifrs-fullDescriptionOfRatingAgenciesUsedtextlabelDescription of rating agencies usedExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 b
documentationThe description of credit rating agencies used to evaluate the credit quality of the entity’s financial assets. [Refer: Financial assets]
ifrs-fullDescriptionOfReasonForChangeInFunctionalCurrencytextlabelDescription of reason for change in functional currencyDisclosure: IAS 21.54
documentationThe description of the reason for a change in the entity’s functional currency. The functional currency is the currency of the primary economic environment in which the entity operates.
ifrs-fullDescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysistextlabelDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysisDisclosure: IFRS 7.40 c
documentationThe description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]
ifrs-fullDescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncometextlabelDescription of reason for disposing of investments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.11B a
documentationThe description of the reason for disposing of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]
ifrs-fullDescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurancetextlabelDescription of reason for reassessment whether insurer’s activities are predominantly connected with insuranceDisclosure: Expiry date 2023-01-01 IFRS 4.39C c (i)
documentationThe description of the reason for the reassessment whether an insurer’s activities are predominantly connected with insurance.
ifrs-fullDescriptionOfReasonForReclassificationOrChangesInPresentationtextlabelDescription of reason for reclassifications or changes in presentationDisclosure: IAS 1.41 c
documentationThe description of the reason for the reclassifications or changes in presentation.
ifrs-fullDescriptionOfReasonForUsingLongerOrShorterReportingPeriodtextlabelDescription of reason for using longer or shorter reporting periodDisclosure: IAS 1.36 a
documentationThe description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
ifrs-fullDescriptionOfReasonForUsingPresentationAlternativetextlabelDescription of reason for using presentation alternativeDisclosure: IFRS 7.11 A b
documentationThe description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]
ifrs-fullDescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCosttextlabelDescription of reason for derecognition of financial assets measured at amortised costDisclosure: IFRS 7.20 A
documentationThe description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
ifrs-fullDescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresenttextlabelDescription 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 representedDisclosure: IFRS 7.11 b
documentationThe description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk [member]; Financial assets; Financial liabilities]
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssetstextlabelDescription of reasons for change in valuation technique used in fair value measurement, assetsDisclosure: IFRS 13.93 d
documentationThe description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of reasons for change in valuation technique used in fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 d
documentationThe description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilitiestextlabelDescription of reasons for change in valuation technique used in fair value measurement, liabilitiesDisclosure: IFRS 13.93 d
documentationThe description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposaltextlabelDescription of reasons for change in valuation technique used to measure fair value less costs of disposalDisclosure: IAS 36.130 f (ii), Disclosure: IAS 36.134 e (iiB)
documentationThe description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]
ifrs-fullDescriptionOfReasonsForChangeOfInvestmentEntityStatustextlabelDescription of reasons for change of investment entity statusDisclosure: IFRS 12.9B
documentationThe description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]
ifrs-fullDescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextlabelDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsDisclosure: IAS 19.145 c
documentationThe description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullDescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 c
documentationThe description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethodstextlabelDescription of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methodsDisclosure: Effective 2023-01-01 IFRS 17.117 b
documentationThe description of the reasons for changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.
ifrs-fullDescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentifiedtextlabelDescription of reasons for changing way cash-generating unit is identifiedDisclosure: IAS 36.130 d (iii)
documentationThe description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristicstextlabelDescription of reasons for concluding that entity is investment entity if it does not have one or more typical characteristicsDisclosure: IFRS 12.9 A
documentationThe description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]]
ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17textlabelDescription of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.C33 b
documentationThe description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 at the date of initial application of IFRS 17.
ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationtextlabelDescription of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensationDisclosure: IFRS 9.7.2.34 d
documentationThe description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9textlabelDescription of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9Disclosure: IFRS 7.42 J b
documentationThe description of the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application of IFRS 9.
ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationtextlabelDescription of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensationDisclosure: IFRS 9.7.2.34 d
documentationThe description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9MadeByIFRS17textlabelDescription of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 d
documentationThe description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss; Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated]
ifrs-fullDescriptionOfReasonsForFairValueMeasurementAssetstextlabelDescription of reasons for fair value measurement, assetsDisclosure: IFRS 13.93 a
documentationThe description of the reasons for the fair value measurement of assets.
ifrs-fullDescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of reasons for fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 a
documentationThe description of the reasons for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfReasonsForFairValueMeasurementLiabilitiestextlabelDescription of reasons for fair value measurement, liabilitiesDisclosure: IFRS 13.93 a
documentationThe description of the reasons for the fair value measurement of liabilities.
ifrs-fullDescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSotextlabelDescription of reasons for providing support to structured entity without having contractual obligation to do soDisclosure: IFRS 12.15 b, Disclosure: IFRS 12.30 b
documentationThe description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support.
ifrs-fullDescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSotextlabelDescription of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soDisclosure: IFRS 12.19E b
documentationThe description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssetstextlabelDescription of reasons for transfers into Level 3 of fair value hierarchy, assetsDisclosure: IFRS 13.93 e (iv)
documentationThe description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentstextlabelDescription of reasons for transfers into Level 3 of fair value hierarchy, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iv)
documentationThe description of the reasons for transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilitiestextlabelDescription of reasons for transfers into Level 3 of fair value hierarchy, liabilitiesDisclosure: IFRS 13.93 e (iv)
documentationThe description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquitytextlabelDescription of reasons for transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive incomeDisclosure: IFRS 7.10 c
documentationThe description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssetstextlabelDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assetsDisclosure: IFRS 13.93 c
documentationThe description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstrumentstextlabelDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instrumentsDisclosure: IFRS 13.93 c
documentationThe description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilitiestextlabelDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilitiesDisclosure: IFRS 13.93 c
documentationThe description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssetstextlabelDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assetsDisclosure: IFRS 13.93 c
documentationThe description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstrumentstextlabelDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instrumentsDisclosure: IFRS 13.93 c
documentationThe description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilitiestextlabelDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilitiesDisclosure: IFRS 13.93 c
documentationThe description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssetstextlabelDescription of reasons for transfers out of Level 3 of fair value hierarchy, assetsDisclosure: IFRS 13.93 e (iv)
documentationThe description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentstextlabelDescription of reasons for transfers out of Level 3 of fair value hierarchy, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iv)
documentationThe description of the reasons for transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilitiestextlabelDescription of reasons for transfers out of Level 3 of fair value hierarchy, liabilitiesDisclosure: IFRS 13.93 e (iv)
documentationThe description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformationtextlabelDescription of reasons why applying new accounting policy provides reliable and more relevant informationDisclosure: IAS 8.29 b
documentationThe description of reasons why applying a new accounting policy provides reliable and more relevant information.
ifrs-fullDescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncompletetextlabelDescription of reasons why initial accounting for business combination is incompleteDisclosure: IFRS 3.B67 a (i)
documentationThe description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliablytextlabelDescription of reasons why liability cannot be measured reliablyDisclosure: IFRS 3.B64 j (ii)
documentationThe description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullDescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercometextlabelDescription of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per centExample: IFRS 12.9 e
documentationThe description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity.
ifrs-fullDescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercometextlabelDescription of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per centExample: IFRS 12.9 d
documentationThe description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity.
ifrs-fullDescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLawtextlabelDescription of reasons why separate financial statements are prepared if not required by lawDisclosure: IAS 27.17 a
documentationThe description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]
ifrs-fullDescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchasetextlabelDescription of reasons why bargain purchase transaction resulted in gainDisclosure: IFRS 3.B64 n (ii)
documentationThe description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]
ifrs-fullDescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPreparedtextlabelDescription of fact that exemption from consolidation has been usedDisclosure: IAS 27.16 a
documentationThe description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]
ifrs-fullDescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSstextlabelDescription of reason why entity is resuming application of IFRSsDisclosure: IFRS 1.23 A b
documentationThe description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs.
ifrs-fullDescriptionOfReasonWhyEntityStoppedApplyingIFRSstextlabelDescription of reason why entity stopped applying IFRSsDisclosure: IFRS 1.23 A a
documentationThe description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying IFRSs.
ifrs-fullDescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturestextlabelDescription of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.113 a
documentationThe description of the reason why an entity was required to change the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]
ifrs-fullDescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControltextlabelDescription of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rightsExample: IFRS 12.9 a
documentationThe description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights.
ifrs-fullDescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliabletextlabelDescription of reason why fair value of goods or services received cannot be reliably estimatedDisclosure: IFRS 2.49
documentationThe description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based payment transactions with parties other than employees can be estimated reliably was rebutted.
ifrs-fullDescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparabletextlabelDescription of fact that amounts presented in financial statements are not entirely comparableDisclosure: IAS 1.36 b
documentationThe description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
ifrs-fullDescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUsetextlabelDescription of reason why non-financial asset is being used in manner different from highest and best useDisclosure: IFRS 13.93 i
documentationThe description of the reason why a non-financial asset is being used in a manner that is different from the use that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used.
ifrs-fullDescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrencytextlabelDescription of reason why presentation currency is different from functional currencyDisclosure: IAS 21.53
documentationThe description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates.
ifrs-fullDescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticabletextlabelDescription of reason why reclassification of comparative amounts is impracticableDisclosure: IAS 1.42 a
documentationThe description of the reason why the reclassification of comparative amounts is impracticable.
ifrs-fullDescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversibletextlabelDescription of reason why regulatory deferral account balance is no longer fully recoverable or reversibleDisclosure: IFRS 14.36
documentationThe description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]
ifrs-fullDescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlantextlabelDescription of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit planDisclosure: IAS 19.148 d (ii)
documentationThe description of the reason why sufficient information is not available to enable the entity to account for a multi-employer or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociatetextlabelDescription of reason why using different reporting date or period for associateDisclosure: IFRS 12.22 b (ii)
documentationThe description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Associates [member]]
ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenturetextlabelDescription of reason why using different reporting date or period for joint ventureDisclosure: IFRS 12.22 b (ii)
documentationThe description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Joint ventures [member]]
ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiarytextlabelDescription of reason why using different reporting date or period for subsidiaryDisclosure: IFRS 12.11 b
documentationThe description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent’s financial statements. [Refer: Subsidiaries [member]]
ifrs-fullDescriptionOfRedesignatedFinancialAssetstextlabelDescription of redesignated financial assetsDisclosure: IFRS 1.29
documentationThe description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]
ifrs-fullDescriptionOfRedesignatedFinancialLiabilitiestextlabelDescription of redesignated financial liabilitiesDisclosure: Expiry date 2023-01-01 IFRS 1.29, Disclosure: IFRS 1.29 A
documentationThe description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]
ifrs-fullDescriptionOfRegulatoryFrameworkInWhichPlanOperatestextlabelDescription of regulatory framework in which plan operatesDisclosure: IAS 19.139 a (ii)
documentationThe description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfRelationshipBetweenInternalAndExternalRatingstextlabelDescription of relationship between internal and external ratingsExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 d, Example: Expiry date 2023-01-01 IFRS 7.IG25 c
documentationThe description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]]
ifrs-fullDescriptionOfReportableSegmentToWhichIndividualAssetBelongstextlabelDescription of reportable segment to which individual asset belongsDisclosure: IAS 36.130 c (ii)
documentationThe description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]
ifrs-fullDescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipmenttextlabelDescription of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipmentDisclosure: IAS 16.77 f
documentationThe description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment]
ifrs-fullDescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssetstextlabelDescription of restrictions on distribution of revaluation surplus to shareholders, right-of-use assetsDisclosure: IFRS 16.57
documentationThe description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
ifrs-fullDescriptionOfRetirementBenefitPlantextlabelDescription of retirement benefit planDisclosure: IAS 26.36
documentationThe description of a retirement benefit plan, either as part of the financial statements or in a separate report.
ifrs-fullDescriptionOfRetirementBenefitsPromisedToParticipantstextlabelDescription of retirement benefits promised to participantsDisclosure: IAS 26.36 e
documentationThe description of the retirement benefits promised to participants in retirement benefit plans.
ifrs-fullDescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementtextlabelDescription of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreementDisclosure: IFRS 7.13E
documentationThe description of the rights of set-off associated with the entity’s recognised financial assets subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets]
ifrs-fullDescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementtextlabelDescription of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreementDisclosure: IFRS 7.13E
documentationThe description of the rights of set-off associated with the entity’s recognised financial liabilities subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities]
ifrs-fullDescriptionOfRiskFreeInterestRateShareOptionsGrantedX.XX durationlabelRisk free interest rate, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option’s remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]]
ifrs-fullDescriptionOfRisksToWhichPlanExposesEntitytextlabelDescription of risks to which plan exposes entityDisclosure: IAS 19.139 b
documentationThe description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssetstextlabelDescription of sensitivity of fair value measurement to changes in unobservable inputs, assetsDisclosure: IFRS 13.93 h (i)
documentationThe description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to those inputs might result in a higher or lower fair value measurement.
ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentstextlabelDescription of sensitivity of fair value measurement to changes in unobservable inputs, entity’s own equity instrumentsDisclosure: IFRS 13.93 h (i)
documentationThe description of the sensitivity of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiestextlabelDescription of sensitivity of fair value measurement to changes in unobservable inputs, liabilitiesDisclosure: IFRS 13.93 h (i)
documentationThe description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement.
ifrs-fullDescriptionOfServiceConcessionArrangementtextlabelDescription of service concession arrangementDisclosure: SIC 29.6 a
documentationThe description of the service concession arrangement. [Refer: Service concession arrangements [member]]
ifrs-fullDescriptionOfSharedCharacteristicForConcentrationtextlabelDescription of shared characteristic for concentrationDisclosure: IFRS 7.B8 b
documentationThe description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17textlabelDescription of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.127
documentationThe description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefitstextlabelDescription of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefitsDisclosure: IAS 26.35 e
documentationThe description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [member]; Actuarial present value of promised retirement benefits]
ifrs-fullDescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReformtextlabelDescription of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reformDisclosure: IFRS 7.24H d
documentationThe description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform.
ifrs-fullDescriptionOfSignificantConcentrationsOfRiskRelatedToPlantextlabelDescription of significant concentrations of risk related to planDisclosure: IAS 19.139 b
documentationThe description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [member]; Market risk [member]]
ifrs-fullDescriptionOfSignificantEventsAndTransactionstextlabelDescription of significant events and transactionsDisclosure: IAS 34.15
documentationThe description, in the entity’s interim financial report, of events and transactions that are significant to an understanding of the changes in the financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report.
ifrs-fullDescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognisedtextlabelDescription of significant intangible assets controlled by entity but not recognisedExample: IAS 38.128 b
documentationThe description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in 1998 was effective. [Refer: Intangible assets other than goodwill]
ifrs-fullDescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipaltextlabelDescription of significant judgements and assumptions made in determining that entity is agent or principalExample: IFRS 12.9 c
documentationThe description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.
ifrs-fullDescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServicestextlabelDescription of significant judgements made in evaluating when customer obtains control of promised goods or servicesDisclosure: IFRS 15.125
documentationThe description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.
ifrs-fullDescriptionOfSignificantPaymentTermsInContractsWithCustomerstextlabelDescription of significant payment terms in contracts with customersDisclosure: IFRS 15.119 b
documentationThe description of the significant payment terms in contracts with customers.
ifrs-fullDescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGrouptextlabelDescription of significant restrictions on entity’s ability to access or use assets and settle liabilities of groupDisclosure: IFRS 12.13 a
documentationThe description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity’s ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Subsidiaries [member]]
ifrs-fullDescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationshiptextlabelDescription of sources of hedge ineffectiveness expected to affect hedging relationshipDisclosure: IFRS 7.23D
documentationThe description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullDescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationshiptextlabelDescription of sources of hedge ineffectiveness that emerged in hedging relationshipDisclosure: IFRS 7.23E
documentationThe description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullDescriptionOfSourcesOfRevenueForAllOtherSegmentstextlabelDescription of sources of revenue for all other segmentsDisclosure: IFRS 8.16
documentationThe description of the sources of the revenue included in the "all other segments" category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue]
ifrs-fullDescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisktextlabelDescription of technique other than confidence level technique used for determining risk adjustment for non-financial riskDisclosure: Effective 2023-01-01 IFRS 17.119
documentationThe description of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]
ifrs-fullDescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilitiestextlabelDescription of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilitiesDisclosure: IFRS 7.14 b
documentationThe description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]
ifrs-fullDescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntitytextlabelDescription of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entityDisclosure: IFRS 12.19F
documentationThe description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]
ifrs-fullDescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntitytextlabelDescription of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entityDisclosure: IFRS 12.14, Example: IFRS 12.B26 a
documentationThe description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]]
ifrs-fullDescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfSharestextlabelDescription of terms of shares reserved for issue under options and contracts for sale of sharesDisclosure: IAS 1.79 a (vii)
documentationThe description of terms of shares reserved for issue under options and contracts for the sale of shares.
ifrs-fullDescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquitytextlabelDescription of timing and reason of reclassification between financial liabilities and equityDisclosure: IAS 1.80 A
documentationThe description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]
ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssetstextlabelDescription of to whom group within entity that decides entity’s valuation policies and procedures reports, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (ii)
documentationThe description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets reports to.
ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstrumentstextlabelDescription of to whom group within entity that decides entity’s valuation policies and procedures reports, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (ii)
documentationThe description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments reports to. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilitiestextlabelDescription of to whom group within entity that decides entity’s valuation policies and procedures reports, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (ii)
documentationThe description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities reports to.
ifrs-fullDescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstandingtextlabelDescription of transactions after reporting period that significantly change number of ordinary shares outstandingDisclosure: IAS 33.70 d
documentationThe description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]]
ifrs-fullDescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstandingtextlabelDescription of transactions after reporting period that significantly change number of potential ordinary shares outstandingDisclosure: IAS 33.70 d
documentationThe description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary share transactions [member]]
ifrs-fullDescriptionOfTransactionsWithRelatedPartytextlabelDescription of transactions with related partyDisclosure: IAS 24.18
documentationThe description of related party transactions. [Refer: Related parties [member]]
ifrs-fullDescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRStextlabelDescription of transitional provisions of initially applied IFRSDisclosure: IAS 8.28 d
documentationThe description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]
ifrs-fullDescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriodstextlabelDescription of transitional provisions of initially applied IFRS that might have effect on future periodsDisclosure: IAS 8.28 e
documentationThe description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]
ifrs-fullDescriptionOfTypeOfHedgetextlabelDescription of type of hedgeDisclosure: Expiry date 2023-01-01 IFRS 7.22 a
documentationThe description of the type of a hedge used by the entity.
ifrs-fullDescriptionOfTypeOfPlantextlabelDescription of type of planDisclosure: IAS 19.139 a
documentationThe general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfTypeOfRetirementBenefitPlantextlabelDescription of type of retirement benefit planDisclosure: IAS 26.36 c
documentationThe description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSotextlabelDescription of type of support provided to structured entity without having contractual obligation to do soDisclosure: IFRS 12.15 a, Disclosure: IFRS 12.30 a
documentationThe description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so]
ifrs-fullDescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSotextlabelDescription of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soDisclosure: IFRS 12.19E a
documentationThe description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullDescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethodstextlabelDescription of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methodsDisclosure: Effective 2023-01-01 IFRS 17.117 b
documentationThe description of the types of contracts affected by changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.
ifrs-fullDescriptionOfTypesOfIncomeFromStructuredEntitiestextlabelDescription of types of income from structured entitiesDisclosure: IFRS 12.27 b, Example: IFRS 12.B26 c
documentationThe description of the types of income from structured entities. [Refer: Income from structured entities]
ifrs-fullDescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenuestextlabelDescription of types of products and services from which each reportable segment derives its revenuesDisclosure: IFRS 8.22 b
documentationThe description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [member]; Revenue]
ifrs-fullDescriptionOfTypesOfWarrantiesAndRelatedObligationstextlabelDescription of types of warranties and related obligationsDisclosure: IFRS 15.119 e
documentationThe description of types of warranties and related obligations in contracts with customers.
ifrs-fullDescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcerntext blocklabelDisclosure of uncertainties of entity’s ability to continue as going concern [text block]Disclosure: IAS 1.25
documentationThe disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern.
ifrs-fullDescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivitytextlabelDescription of unfulfilled conditions and other contingencies attached to government grant for agricultural activityDisclosure: IAS 41.57 b
documentationThe description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants]
ifrs-fullDescriptionOfUsefulLifeBiologicalAssetsAtCosttextlabelDescription of useful life, biological assets, at costDisclosure: IAS 41.54 e
documentationDescription of useful life used for biological assets. [Refer: Biological assets]
ifrs-fullDescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwilltextlabelDescription of useful life, intangible assets other than goodwillDisclosure: IAS 38.118 a
documentationDescription of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
ifrs-fullDescriptionOfUsefulLifeInvestmentPropertyCostModeltextlabelDescription of useful life, investment property, cost modelDisclosure: IAS 40.79 b
documentationDescription of useful life used for investment property. [Refer: Investment property]
ifrs-fullDescriptionOfUsefulLifePropertyPlantAndEquipmenttextlabelDescription of useful life, property, plant and equipmentDisclosure: IAS 16.73 c
documentationDescription of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementAssetstextlabelDescription of valuation processes used in fair value measurement, assetsDisclosure: IFRS 13.93 g
documentationThe description of the valuation processes used by the entity for the fair value measurement of assets (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).
ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of valuation processes used in fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 g
documentationThe description of the valuation processes used by the entity for the fair value measurement of its own equity instruments (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).
ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilitiestextlabelDescription of valuation processes used in fair value measurement, liabilitiesDisclosure: IFRS 13.93 g
documentationThe description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).
ifrs-fullDescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValuetextlabelDescription of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair valueDisclosure: IFRS 3.B64 o (ii)
documentationThe description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Business combinations [member]; Valuation techniques [member]]
ifrs-fullDescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsiderationtextlabelDescription of valuation techniques and key model inputs used to measure contingent considerationDisclosure: IFRS 3.B67 b (iii)
documentationThe description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques [member]]
ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementAssetstextlabelDescription of valuation techniques used in fair value measurement, assetsDisclosure: IFRS 13.93 d
documentationThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of valuation techniques used in fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 d
documentationThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity’s own equity instruments. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilitiestextlabelDescription of valuation techniques used in fair value measurement, liabilitiesDisclosure: IFRS 13.93 d
documentationThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposaltextlabelDescription of valuation techniques used to measure fair value less costs of disposalDisclosure: IAS 36.130 f (ii), Disclosure: IAS 36.134 e
documentationThe description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques [member]]
ifrs-fullDescriptionOfVestingRequirementsForSharebasedPaymentArrangementtextlabelDescription of vesting requirements for share-based payment arrangementDisclosure: IFRS 2.45 a
documentationThe description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
ifrs-fullDescriptionOfVoluntaryChangeInAccountingPolicytext blocklabelDisclosure of voluntary change in accounting policy [text block]Disclosure: IAS 8.29
documentationThe disclosure of a voluntary change in accounting policy.
ifrs-fullDescriptionOfWhenEntityTypicallySatisfiesPerformanceObligationstextlabelDescription of when entity typically satisfies performance obligationsDisclosure: IFRS 15.119 a
documentationThe description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [member]]
ifrs-fullDescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherPartiestextlabelDescription of whether entity is required to absorb losses of structured entities before other partiesExample: IFRS 12.B26 d
documentationThe description of whether the entity is required to absorb losses of structured entities before other parties.
ifrs-fullDescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproachtextlabelDescription of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approachDisclosure: Effective 2023-01-01 IFRS 17.97 b
documentationThe description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
ifrs-fullDescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValuetextlabelDescription of whether investment in associate is measured using equity method or at fair valueDisclosure: IFRS 12.21 b (i)
documentationThe description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Associates [member]]
ifrs-fullDescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValuetextlabelDescription of whether investment in joint venture is measured using equity method or at fair valueDisclosure: IFRS 12.21 b (i)
documentationThe description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Joint ventures [member]]
ifrs-fullDescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminabletextlabelDescription of whether there are potential income tax consequences not practicably determinableDisclosure: IAS 12.82 A
documentationThe description of whether there are potential income tax consequences not practically determinable that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]
ifrs-fullDescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurementtextlabelDescription of whether third-party credit enhancement is reflected in fair value measurementDisclosure: IFRS 13.98
documentationThe description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]
ifrs-fullDescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRStextlabelDescription whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRSDisclosure: IAS 8.28 b
documentationThe description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]]
ifrs-fullDesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractlabelDesignated financial liabilities at fair value through profit or loss [abstract]
ifrs-fullDesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstractlabelDesignated loans or receivables at fair value through profit or loss [abstract]
ifrs-fullDestructionOfMajorProductionPlantMembermemberlabelDestruction of major production plant [member]Example: IAS 10.22 d
documentationThis member stands for destruction of a major production plant.
ifrs-fullDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentstextlabelExplanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based paymentsDisclosure: IFRS 2.46
documentationThe explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Share-based payment arrangements [member]]
ifrs-fullDifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributedX duration, creditlabelDifference between carrying amount of dividends payable and carrying amount of non-cash assets distributedDisclosure: IFRIC 17.15
documentationThe amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]]
ifrs-fullDifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligationX instantlabelDifference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligationDisclosure: IFRS 7.10 A b, Disclosure: IFRS 7.10 b
documentationThe amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]]
ifrs-fullDilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinarySharesX.XX durationlabelDiluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationDiluted earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations [member]]
ifrs-fullDilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinarySharesX.XX durationlabelDiluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationDiluted earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]]
ifrs-fullDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesX.XX durationlabelDiluted earnings (loss) per instrument, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationDiluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula.
totalLabelTotal diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares
ifrs-fullDilutedEarningsLossPerShareX.XX durationlabelDiluted earnings (loss) per shareDisclosure: IAS 33.66, Disclosure: IAS 33.67
documentationThe 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]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Basic earnings (loss) per share" when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
totalLabelTotal diluted earnings (loss) per share
ifrs-fullDilutedEarningsLossPerShareFromContinuingOperationsX.XX durationlabelDiluted earnings (loss) per share from continuing operationsDisclosure: IAS 33.66, Disclosure: IAS 33.67
documentationDiluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Basic earnings (loss) per share from continuing operations" when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationlabelDiluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxDisclosure: IAS 33.67, Disclosure: IFRS 14.26
documentationDiluted 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]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax" when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullDilutedEarningsLossPerShareFromDiscontinuedOperationsX.XX durationlabelDiluted earnings (loss) per share from discontinued operationsDisclosure: IAS 33.67, Disclosure: IAS 33.68
documentationDiluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Basic earnings (loss) per share from discontinued operations" when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationlabelDiluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxDisclosure: IAS 33.67, Disclosure: IFRS 14.26
documentationDiluted 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]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax" when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationlabelDiluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxDisclosure: IAS 33.67, Disclosure: IFRS 14.26
documentationDiluted 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]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax" when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullDilutedEarningsPerShareAbstractlabelDiluted earnings per share [abstract]
ifrs-fullDilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinarySharesshareslabelDilutive effect of convertible instruments on number of ordinary sharesCommon practice: IAS 33.70 b
documentationThe number of dilutive potential ordinary shares that relate to the assumed conversion of the entity’s convertible instruments.
ifrs-fullDilutiveEffectOfShareOptionsOnNumberOfOrdinarySharesshareslabelDilutive effect of share options on number of ordinary sharesCommon practice: IAS 33.70 b
documentationThe number of dilutive potential ordinary shares that relate to the assumed exercise of the entity’s share options.
ifrs-fullDirectFinanceLeasesAcquiredInBusinessCombinationMembermemberlabelDirect finance leases acquired in business combination [member]Example: IFRS 3.B64 h
documentationThis member stands for direct finance leases that are acquired in business combinations. [Refer: Business combinations [member]]
ifrs-fullDirectOperatingExpenseFromInvestmentProperty(X) duration, debitlabelDirect operating expense from investment propertyCommon practice: IAS 40.75 f
documentationThe amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]
negatedTotalLabelTotal direct operating expense from investment property
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyAbstractlabelDirect operating expense from investment property [abstract]
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome(X) duration, debitlabelDirect operating expense from investment property generating rental incomeDisclosure: IAS 40.75 f (ii)
documentationThe 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]
negatedLabelDirect operating expense from investment property generating rental income
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome(X) duration, debitlabelDirect operating expense from investment property not generating rental incomeDisclosure: IAS 40.75 f (iii)
documentationThe 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]
negatedLabelDirect operating expense from investment property not generating rental income
ifrs-fullDirectorsRemunerationExpenseX duration, debitlabelDirectors’ remuneration expenseCommon practice: IAS 1.112 c
documentationThe amount of remuneration paid or payable to the entity’s directors.
ifrs-fullDisaggregationOfInsuranceContractsAxisaxislabelDisaggregation of insurance contracts [axis]Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullDisaggregationOfInsuranceContractsMembermember [default]labelDisaggregation of insurance contracts [member]Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98
documentationThis member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the "Disaggregation of insurance contracts" axis if no other member is used. [Refer: Insurance contracts [member]]
ifrs-fullDisclosureOfAccountingPoliciesMembermemberlabelDisclosure of Accounting Policies [member]Disclosure: Expiry date 2025-01-01 IAS 1.139 V
documentationThis member stands for Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) issued in February 2021.
ifrs-fullDisclosureOfAccountingJudgementsAndEstimatesExplanatorytext blocklabelDisclosure of accounting judgements and estimates [text block]Common practice: IAS 1.10 e
documentationThe disclosure of judgements that management has made in the process of applying the entity’s accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]
ifrs-fullDisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatorytext blocklabelDisclosure of accrued expenses and other liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]
ifrs-fullDisclosureOfAcquiredReceivablesAbstractlabelDisclosure of acquired receivables [abstract]
ifrs-fullDisclosureOfAcquiredReceivablesExplanatorytext blocklabelDisclosure of acquired receivables [text block]Disclosure: IFRS 3.B64 h
documentationThe disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]]
ifrs-fullDisclosureOfAcquiredReceivablesLineItemsline itemslabelDisclosure of acquired receivables [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAcquiredReceivablesTabletablelabelDisclosure of acquired receivables [table]Disclosure: IFRS 3.B64 h
documentationSchedule disclosing information related to receivables acquired in business combinations.
ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesAbstractlabelDisclosure of actual claims compared with previous estimates [abstract]
ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatorytext blocklabelDisclosure of actual claims compared with previous estimates [text block]Disclosure: Effective 2023-01-01 IFRS 17.130, Disclosure: Expiry date 2023-01-01 IFRS 4.39 c (iii)
documentationThe disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (ie claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year.
ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesLineItemsline itemslabelDisclosure of actual claims compared with previous estimates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesTabletablelabelDisclosure of actual claims compared with previous estimates [table]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationSchedule disclosing information related to actual claims compared with previous estimates.
ifrs-fullDisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatorytext blocklabelDisclosure of additional information about defined benefit plans [text block]Disclosure: IAS 19.137
documentationThe disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]]
ifrs-fullDisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatorytext blocklabelDisclosure of additional information about leasing activities for lessee [text block]Disclosure: IFRS 16.59
documentationThe disclosure of additional information about leasing activities of a lessee.
ifrs-fullDisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatorytext blocklabelDisclosure of additional information about leasing activities for lessor [text block]Disclosure: IFRS 16.92
documentationThe disclosure of additional information about leasing activities of a lessor.
ifrs-fullDisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatorytext blocklabelDisclosure of additional information about understanding financial position and liquidity of entity [text block]Example: IAS 7.50
documentationThe disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.
ifrs-fullDisclosureOfAdditionalInformationExplanatorytext blocklabelDisclosure of additional information [text block]Disclosure: IAS 1.112 c
documentationThe disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.
ifrs-fullDisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatorytext blocklabelDisclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block]Disclosure: Effective 2023-01-01 IFRS 17.123
documentationThe disclosure of additional information that is representative of the entity’s risk exposure arising from contracts within the scope of IFRS 17 during the period, if the information disclosed about the entity’s exposure to risk at the end of the reporting period is not representative.
ifrs-fullDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstractlabelDisclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract]
ifrs-fullDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatorytext blocklabelDisclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block]Disclosure: Effective 2023-01-01 IFRS 17.113 b
documentationThe disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]
ifrs-fullDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItemsline itemslabelDisclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTabletablelabelDisclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table]Disclosure: Effective 2023-01-01 IFRS 17.113 b
documentationSchedule disclosing information related to the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features.
ifrs-fullDisclosureOfAllowanceForCreditLossesExplanatorytext blocklabelDisclosure of allowance for credit losses [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]
ifrs-fullDisclosureOfAmountsArisingFromInsuranceContractsExplanatorytext blocklabelDisclosure of amounts arising from insurance contracts [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.36
documentationThe disclosure of information that identifies and explains the amounts in the entity’s financial statements arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstractlabelDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatorytext blocklabelDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]Disclosure: IAS 24.18 A
documentationThe disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItemsline itemslabelDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTabletablelabelDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]Disclosure: IAS 24.18 A
documentationSchedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities.
ifrs-fullDisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatorytextlabelDescription of amounts of potential income tax consequences practicably determinableDisclosure: IAS 12.82 A
documentationThe description of the amounts of the practically determinable potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstractlabelDisclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [abstract]
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatorytext blocklabelDisclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [text block]Disclosure: IAS 1.61
documentationThe disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date.
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItemsline itemslabelDisclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTabletablelabelDisclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [table]Disclosure: IAS 1.61
documentationSchedule disclosing information related to amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date.
ifrs-fullDisclosureOfAnalysisOfInsuranceRevenueAbstractlabelDisclosure of analysis of insurance revenue [abstract]
ifrs-fullDisclosureOfAnalysisOfInsuranceRevenueExplanatorytext blocklabelDisclosure of analysis of insurance revenue [text block]Disclosure: Effective 2023-01-01 IFRS 17.106
documentationThe disclosure of the analysis of insurance revenue. [Refer: Insurance revenue]
ifrs-fullDisclosureOfAnalysisOfInsuranceRevenueLineItemsline itemslabelDisclosure of analysis of insurance revenue [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAnalysisOfInsuranceRevenueTabletablelabelDisclosure of analysis of insurance revenue [table]Disclosure: Effective 2023-01-01 IFRS 17.106
documentationSchedule disclosing information related to the analysis of insurance revenue.
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstractlabelDisclosure of analysis of other comprehensive income by item [abstract]
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatorytext blocklabelDisclosure of analysis of other comprehensive income by item [text block]Disclosure: IAS 1.106 A
documentationThe entire disclosure of the analysis of other comprehensive income by item.
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItemsline itemslabelDisclosure of analysis of other comprehensive income by item [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTabletablelabelDisclosure of analysis of other comprehensive income by item [table]Disclosure: IAS 1.106 A
documentationSchedule disclosing information related to the analysis of other comprehensive income by item.
ifrs-fullDisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatorytext blocklabelDisclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]Example: IAS 19.137
documentationThe disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value]
ifrs-fullDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstractlabelDisclosure of analysis of single amount of discontinued operations [abstract]
ifrs-fullDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatorytext blocklabelDisclosure of analysis of single amount of discontinued operations [text block]Disclosure: IFRS 5.33 b
documentationThe disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]]
ifrs-fullDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItemsline itemslabelDisclosure of analysis of single amount of discontinued operations [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTabletablelabelDisclosure of analysis of single amount of discontinued operations [table]Disclosure: IFRS 5.33 b
documentationSchedule disclosing information related to the analysis of the single amount of discontinued operations.
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstractlabelDisclosure of assets and liabilities with significant risk of material adjustment [abstract]
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatorytext blocklabelDisclosure of assets and liabilities with significant risk of material adjustment [text block]Disclosure: IAS 1.125
documentationThe disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItemsline itemslabelDisclosure of assets and liabilities with significant risk of material adjustment [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTabletablelabelDisclosure of assets and liabilities with significant risk of material adjustment [table]Disclosure: IAS 1.125
documentationSchedule disclosing information related to assets and liabilities with a significant risk of material adjustment.
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstractlabelDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatorytext blocklabelDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]Disclosure: IFRS 15.128 a
documentationThe disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItemsline itemslabelDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTabletablelabelDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]Disclosure: IFRS 15.128 a
documentationSchedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.
ifrs-fullDisclosureOfAttributionOfExpensesByNatureToTheirFunctionAbstractlabelDisclosure of attribution of expenses by nature to their function [abstract]
ifrs-fullDisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatorytext blocklabelDisclosure of attribution of expenses by nature to their function [text block]Common practice: IAS 1.104, Common practice: IAS 1.112 c
documentationThe disclosure of attribution of expenses by nature to line items by function in the statement of profit or loss.
ifrs-fullDisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItemsline itemslabelDisclosure of attribution of expenses by nature to their function [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAttributionOfExpensesByNatureToTheirFunctionTabletablelabelDisclosure of attribution of expenses by nature to their function [table]Common practice: IAS 1.104, Common practice: IAS 1.112 c
documentationSchedule disclosing information related to attribution of expenses by nature to analysis of expenses by function in the statement of profit or loss.
ifrs-fullDisclosureOfAuditorsRemunerationExplanatorytext blocklabelDisclosure of auditors’ remuneration [text block]Common practice: IAS 1.10 e
documentationThe disclosure of compensation to the entity’s auditors.
ifrs-fullDisclosureOfAuthorisationOfFinancialStatementsExplanatorytext blocklabelDisclosure of authorisation of financial statements [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the authorisation of financial statements for issue.
ifrs-fullDisclosureOfAvailableforsaleAssetsExplanatorytext blocklabelDisclosure of available-for-sale financial assets [text block]Common practice: Expiry date 2023-01-01 IAS 1.10 e
documentationThe disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]
ifrs-fullDisclosureOfBasisOfConsolidationExplanatorytext blocklabelDisclosure of basis of consolidation [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the basis used for consolidation.
ifrs-fullDisclosureOfBasisOfPreparationOfFinancialStatementsExplanatorytext blocklabelDisclosure of basis of preparation of financial statements [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the basis used for the preparation of the financial statements.
ifrs-fullDisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatorytext blocklabelDisclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]Disclosure: IAS 41 – Disclosure
documentationThe entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.
ifrs-fullDisclosureOfBorrowingCostsExplanatorytext blocklabelDisclosure of borrowing costs [text block]Disclosure: IAS 23 – Disclosure
documentationThe entire disclosure for borrowing costs.
ifrs-fullDisclosureOfBorrowingsExplanatorytext blocklabelDisclosure of borrowings [text block]Common practice: IAS 1.10 e
documentationThe disclosure of borrowings. [Refer: Borrowings]
ifrs-fullDisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatorytext blocklabelDisclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]Disclosure: IFRS 11.C5
documentationThe disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance for the transition from proportionate consolidation to the equity method.
ifrs-fullDisclosureOfBusinessCombinationsAbstractlabelDisclosure of detailed information about business combination [abstract]
ifrs-fullDisclosureOfBusinessCombinationsExplanatorytext blocklabelDisclosure of business combinations [text block]Disclosure: IFRS 3 -, Disclosure:
documentationThe entire disclosure for business combinations.
ifrs-fullDisclosureOfBusinessCombinationsLineItemsline itemslabelDisclosure of detailed information about business combination [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfBusinessCombinationsTabletablelabelDisclosure of detailed information about business combination [table]Disclosure: IFRS 3.B64
documentationSchedule disclosing information related to details of business combinations.
ifrs-fullDisclosureOfCashAndBankBalancesAtCentralBanksExplanatorytext blocklabelDisclosure of cash and bank balances at central banks [text block]Common practice: IAS 1.10 e
documentationThe disclosure of cash and bank balances at central banks.
ifrs-fullDisclosureOfCashAndCashEquivalentsExplanatorytext blocklabelDisclosure of cash and cash equivalents [text block]Common practice: IAS 1.10 e
documentationThe disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]
ifrs-fullDisclosureOfCashFlowStatementExplanatorytext blocklabelDisclosure of cash flow statement [text block]Disclosure: IAS 7 – Presentation of a statement of cash flows
documentationThe entire disclosure for a statement of cash flows.
ifrs-fullDisclosureOfChangesInAccountingEstimatesAbstractlabelDisclosure of changes in accounting estimates [abstract]
ifrs-fullDisclosureOfChangesInAccountingEstimatesExplanatorytext blocklabelDisclosure of changes in accounting estimates [text block]Disclosure: IAS 8.39
documentationThe disclosure of changes in accounting estimates.
ifrs-fullDisclosureOfChangesInAccountingEstimatesLineItemsline itemslabelDisclosure of changes in accounting estimates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfChangesInAccountingEstimatesTabletablelabelDisclosure of changes in accounting estimates [table]Disclosure: IAS 8.39
documentationSchedule disclosing information related to the changes in accounting estimates.
ifrs-fullDisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatorytext blocklabelDisclosure of changes in accounting policies, accounting estimates and errors [text block]Disclosure: IAS 8 – Accounting policies
documentationThe entire disclosure for changes in accounting policies, accounting estimates and errors.
ifrs-fullDisclosureOfChangesInAccountingPoliciesExplanatorytext blocklabelDisclosure of changes in accounting policies [text block]Common practice: IAS 1.10 e
documentationThe disclosure of changes made to accounting policies by the entity.
ifrs-fullDisclosureOfClaimsAndBenefitsPaidExplanatorytext blocklabelDisclosure of claims and benefits paid [text block]Common practice: IAS 1.10 e
documentationThe disclosure of claims and benefits paid to policyholders.
ifrs-fullDisclosureOfClassesOfShareCapitalAbstractlabelDisclosure of classes of share capital [abstract]
ifrs-fullDisclosureOfClassesOfShareCapitalExplanatorytext blocklabelDisclosure of classes of share capital [text block]Disclosure: IAS 1.79 a
documentationThe disclosure of classes of share capital. [Refer: Share capital [member]]
ifrs-fullDisclosureOfClassesOfShareCapitalLineItemsline itemslabelDisclosure of classes of share capital [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfClassesOfShareCapitalTabletablelabelDisclosure of classes of share capital [table]Disclosure: IAS 1.79 a
documentationSchedule disclosing information related to classes of share capital.
ifrs-fullDisclosureOfCollateralExplanatorytext blocklabelDisclosure of collateral [text block]Common practice: IAS 1.10 e
documentationThe disclosure of assets and liabilities used as collateral.
ifrs-fullDisclosureOfCommitmentsAndContingentLiabilitiesExplanatorytext blocklabelDisclosure of commitments and contingent liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullDisclosureOfCommitmentsExplanatorytext blocklabelDisclosure of commitments [text block]Common practice: IAS 1.10 e
documentationThe disclosure of commitments.
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstractlabelDisclosure of comparative information prepared under previous GAAP [abstract]
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatorytext blocklabelDisclosure of comparative information prepared under previous GAAP [text block]Disclosure: IFRS 1.24
documentationThe disclosure, in the entity’s first IFRS financial statements, of comparative information prepared under previous GAAP.
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItemsline itemslabelDisclosure of comparative information prepared under previous GAAP [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPTabletablelabelDisclosure of comparative information prepared under previous GAAP [table]Disclosure: IFRS 1.24
documentationSchedule disclosing information related to comparative information prepared under previous GAAP.
ifrs-fullDisclosureOfCompositionOfGroupExplanatorytext blocklabelDisclosure of composition of group [text block]Disclosure: IFRS 12.10 a (i)
documentationThe disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]]
ifrs-fullDisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatorytextlabelDescription of compound financial instruments with multiple embedded derivativesDisclosure: IFRS 7.17
documentationThe description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Financial instruments, class [member]]
ifrs-fullDisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatorytext blocklabelDisclosure of separate financial statements [text block]Disclosure: IAS 27 – Disclosure, Disclosure: IFRS 12 – Objective
documentationThe entire disclosure for separate financial statements.
ifrs-fullDisclosureOfContingentLiabilitiesAbstractlabelDisclosure of contingent liabilities [abstract]
ifrs-fullDisclosureOfContingentLiabilitiesExplanatorytext blocklabelDisclosure of contingent liabilities [text block]Disclosure: IAS 37.86
documentationThe disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationAbstractlabelDisclosure of contingent liabilities in business combination [abstract]
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationExplanatorytext blocklabelDisclosure of contingent liabilities in business combination [text block]Disclosure: IFRS 3.B64 j
documentationThe disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationLineItemsline itemslabelDisclosure of contingent liabilities in business combination [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationTabletablelabelDisclosure of contingent liabilities in business combination [table]Disclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c
documentationSchedule disclosing information related to contingent liabilities in business combinations.
ifrs-fullDisclosureOfContingentLiabilitiesLineItemsline itemslabelDisclosure of contingent liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfContingentLiabilitiesTabletablelabelDisclosure of contingent liabilities [table]Disclosure: IAS 37.86
documentationSchedule disclosing information related to contingent liabilities.
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstractlabelDisclosure of continuing involvement in derecognised financial assets [abstract]
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatorytext blocklabelDisclosure of continuing involvement in derecognised financial assets [text block]Disclosure: IFRS 7.42E, Disclosure: IFRS 7.42G
documentationThe disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItemsline itemslabelDisclosure of continuing involvement in derecognised financial assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTabletablelabelDisclosure of continuing involvement in derecognised financial assets [table]Disclosure: IFRS 7.42E, Disclosure: IFRS 7.42G
documentationSchedule disclosing information related to continuing involvement in derecognised financial assets.
ifrs-fullDisclosureOfCostOfSalesExplanatorytext blocklabelDisclosure of cost of sales [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the cost of sales. [Refer: Cost of sales]
ifrs-fullDisclosureOfCreditRiskExplanatorytext blocklabelDisclosure of credit risk [text block]Common practice: IAS 1.10 e, Disclosure: IFRS 7 – Credit risk
documentationThe disclosure of credit risk. [Refer: Credit risk [member]]
ifrs-fullDisclosureOfCreditRiskExposureAbstractlabelDisclosure of credit risk exposure [abstract]
ifrs-fullDisclosureOfCreditRiskExposureExplanatorytext blocklabelDisclosure of credit risk exposure [text block]Disclosure: IFRS 7.35M
documentationThe disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit.
ifrs-fullDisclosureOfCreditRiskExposureLineItemsline itemslabelDisclosure of credit risk exposure [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfCreditRiskExposureTabletablelabelDisclosure of credit risk exposure [table]Disclosure: IFRS 7.35M
documentationSchedule disclosing information related to the credit risk exposure.
ifrs-fullDisclosureOfCreditRiskOfInsuranceContractsExplanatorytext blocklabelDisclosure of credit risk of insurance contracts [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 d
documentationThe disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]]
ifrs-fullDisclosureOfDebtSecuritiesExplanatorytext blocklabelDisclosure of debt instruments [text block]Common practice: IAS 1.10 e
documentationThe disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]
ifrs-fullDisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatorytext blocklabelDisclosure of deferred acquisition costs arising from insurance contracts [text block]Common practice: IAS 1.10 e
documentationThe disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
ifrs-fullDisclosureOfDeferredIncomeExplanatorytext blocklabelDisclosure of deferred income [text block]Common practice: IAS 1.10 e
documentationThe disclosure of deferred income. [Refer: Deferred income including contract liabilities]
ifrs-fullDisclosureOfDeferredTaxesExplanatorytext blocklabelDisclosure of deferred taxes [text block]Common practice: IAS 1.10 e
documentationThe disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]
ifrs-fullDisclosureOfDefinedBenefitPlansAbstractlabelDisclosure of defined benefit plans [abstract]
ifrs-fullDisclosureOfDefinedBenefitPlansExplanatorytext blocklabelDisclosure of defined benefit plans [text block]Disclosure: IAS 19.138
documentationThe disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullDisclosureOfDefinedBenefitPlansLineItemsline itemslabelDisclosure of defined benefit plans [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDefinedBenefitPlansTabletablelabelDisclosure of defined benefit plans [table]Disclosure: IAS 19.138
documentationSchedule disclosing information related to defined benefit plans.
ifrs-fullDisclosureOfDefinedContributionPlansExplanatorytext blocklabelDisclosure of defined contribution plans [text block]Common practice: IAS 19.28
documentationThe disclosure of defined contribution plans. [Refer: Post-employment benefit expense, defined contribution plans]
ifrs-fullDisclosureOfDepositaryReceiptsAbstractlabelDisclosure of depositary receipts [abstract]
ifrs-fullDisclosureOfDepositaryReceiptsExplanatorytext blocklabelDisclosure of depositary receipts [text block]Common practice: IAS 1.112 c
documentationThe disclosure of information about depositary receipts.
ifrs-fullDisclosureOfDepositaryReceiptsLineItemsline itemslabelDisclosure of depositary receipts [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDepositaryReceiptsTabletablelabelDisclosure of depositary receipts [table]Common practice: IAS 1.112 c
documentationSchedule disclosing information about depositary receipts.
ifrs-fullDisclosureOfDepositsFromBanksExplanatorytext blocklabelDisclosure of deposits from banks [text block]Common practice: IAS 1.10 e
documentationThe disclosure of deposits from banks. [Refer: Deposits from banks]
ifrs-fullDisclosureOfDepositsFromCustomersExplanatorytext blocklabelDisclosure of deposits from customers [text block]Common practice: IAS 1.10 e
documentationThe disclosure of deposits from customers. [Refer: Deposits from customers]
ifrs-fullDisclosureOfDepreciationAndAmortisationExpenseExplanatorytext blocklabelDisclosure of depreciation and amortisation expense [text block]Common practice: IAS 1.10 e
documentationThe disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]
ifrs-fullDisclosureOfDerivativeFinancialInstrumentsExplanatorytext blocklabelDisclosure of derivative financial instruments [text block]Common practice: IAS 1.10 e
documentationThe disclosure of derivative financial instruments. [Refer: Derivatives [member]]
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsAbstractlabelDisclosure of detailed information about biological assets [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsExplanatorytext blocklabelDisclosure of detailed information about biological assets [text block]Example: IAS 41.43
documentationThe disclosure of detailed information about biological assets. [Refer: Biological assets]
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsLineItemsline itemslabelDisclosure of detailed information about biological assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsTabletablelabelDisclosure of detailed information about biological assets [table]Example: IAS 41.43
documentationSchedule disclosing information related to details of biological assets.
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsAbstractlabelDisclosure of detailed information about borrowings [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsExplanatorytext blocklabelDisclosure of detailed information about borrowings [text block]Common practice: IFRS 7.7
documentationThe disclosure of detailed information about borrowings. [Refer: Borrowings]
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsLineItemsline itemslabelDisclosure of detailed information about borrowings [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsTabletablelabelDisclosure of detailed information about borrowings [table]Common practice: IFRS 7.7
documentationSchedule disclosing information related to details of borrowings.
ifrs-fullDisclosureOfDetailedInformationAboutBusinessCombinationsExplanatorytext blocklabelDisclosure of detailed information about business combination [text block]Disclosure: IFRS 3 -, Disclosure: application of paragraphs 59 and 61
documentationThe disclosure of detailed information about business combinations. [Refer: Business combinations [member]]
ifrs-fullDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatorytext blocklabelDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.127
documentationThe disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItemsline itemslabelDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17TabletablelabelDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.127
documentationSchedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4AbstractlabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Explanatorytext blocklabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a
documentationThe disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesAbstractlabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesExplanatorytext blocklabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationThe disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for associates. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesLineItemsline itemslabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesTabletablelabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [table]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationSchedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for associates.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesAbstractlabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatorytext blocklabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationThe disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItemsline itemslabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesTabletablelabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [table]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationSchedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4LineItemsline itemslabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4TabletablelabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [table]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a
documentationSchedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatorytext blocklabelDisclosure of detailed information about financial instruments [text block]Disclosure: IFRS 7.31, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.7
documentationThe disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsAbstractlabelDisclosure of detailed information about hedged items [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsExplanatorytext blocklabelDisclosure of detailed information about hedged items [text block]Disclosure: IFRS 7.24B
documentationThe disclosure of detailed information about hedged items. [Refer: Hedged items [member]]
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsLineItemsline itemslabelDisclosure of detailed information about hedged items [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsTabletablelabelDisclosure of detailed information about hedged items [table]Disclosure: IFRS 7.24B
documentationSchedule disclosing information related to details of hedged items.
ifrs-fullDisclosureOfDetailedInformationAboutHedgesExplanatorytext blocklabelDisclosure of detailed information about hedges [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.22
documentationThe disclosure of detailed information about hedges.
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsAbstractlabelDisclosure of detailed information about hedging instruments [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatorytext blocklabelDisclosure of detailed information about hedging instruments [text block]Disclosure: IFRS 7.24 A
documentationThe disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsLineItemsline itemslabelDisclosure of detailed information about hedging instruments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsTabletablelabelDisclosure of detailed information about hedging instruments [table]Disclosure: IFRS 7.24 A
documentationSchedule disclosing information related to details of hedging instruments.
ifrs-fullDisclosureOfDetailedInformationAboutIntangibleAssetsExplanatorytext blocklabelDisclosure of detailed information about intangible assets [text block]Disclosure: IAS 38.118
documentationThe disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]
ifrs-fullDisclosureOfDetailedInformationAboutInvestmentPropertyExplanatorytext blocklabelDisclosure of detailed information about investment property [text block]Disclosure: IAS 40.32 A
documentationThe disclosure of detailed information about investment property. [Refer: Investment property]
ifrs-fullDisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatorytext blocklabelDisclosure of detailed information about property, plant and equipment [text block]Disclosure: IAS 16.73
documentationThe disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullDisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatorytext blocklabelDisclosure of detailed information about service concession arrangements [text block]Disclosure: SIC 29.6
documentationThe disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]]
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstractlabelDisclosure of disaggregation of revenue from contracts with customers [abstract]
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatorytext blocklabelDisclosure of disaggregation of revenue from contracts with customers [text block]Disclosure: IFRS 15.114
documentationThe disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItemsline itemslabelDisclosure of disaggregation of revenue from contracts with customers [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTabletablelabelDisclosure of disaggregation of revenue from contracts with customers [table]Disclosure: IFRS 15.114
documentationSchedule disclosing information related to the disaggregation of revenue from contracts with customers.
ifrs-fullDisclosureOfDiscontinuedOperationsExplanatorytext blocklabelDisclosure of discontinued operations [text block]Common practice: IAS 1.10 e
documentationThe disclosure of discontinued operations. [Refer: Discontinued operations [member]]
ifrs-fullDisclosureOfDividendsExplanatorytext blocklabelDisclosure of dividends [text block]Common practice: IAS 1.10 e
documentationThe disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
ifrs-fullDisclosureOfEarningsPerShareExplanatorytext blocklabelDisclosure of earnings per share [text block]Disclosure: IAS 33 – Disclosure
documentationThe entire disclosure for earnings per share.
ifrs-fullDisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatorytext blocklabelDisclosure of effect of change of investment entity status on financial statements [text block]Disclosure: IFRS 12.9B
documentationThe disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]]
ifrs-fullDisclosureOfEffectOfChangesInForeignExchangeRatesExplanatorytext blocklabelDisclosure of effect of changes in foreign exchange rates [text block]Disclosure: IAS 21 – Disclosure
documentationThe entire disclosure for the effect of changes in foreign exchange rates.
ifrs-fullDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstractlabelDisclosure of effect of insurance contracts initially recognised [abstract]
ifrs-fullDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatorytext blocklabelDisclosure of effect of insurance contracts initially recognised [text block]Disclosure: Effective 2023-01-01 IFRS 17.107
documentationThe disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [member]]
ifrs-fullDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItemsline itemslabelDisclosure of effect of insurance contracts initially recognised [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTabletablelabelDisclosure of effect of insurance contracts initially recognised [table]Disclosure: Effective 2023-01-01 IFRS 17.107
documentationSchedule disclosing information related to the effect of insurance contracts initially recognised in the period.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossAbstractlabelDisclosure of effect of overlay approach reclassification on profit or loss [abstract]
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatorytext blocklabelDisclosure of effect of overlay approach reclassification on profit or loss [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e
documentationThe disclosure of the effect of the overlay approach reclassification on profit or loss.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesAbstractlabelDisclosure of effect of overlay approach reclassification on profit or loss for associates [abstract]
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatorytext blocklabelDisclosure of effect of overlay approach reclassification on profit or loss for associates [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe disclosure of the effect of the overlay approach reclassification on profit or loss for associates.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesLineItemsline itemslabelDisclosure of effect of overlay approach reclassification on profit or loss for associates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTabletablelabelDisclosure of effect of overlay approach reclassification on profit or loss for associates [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationSchedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for associates.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesAbstractlabelDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract]
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatorytext blocklabelDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe disclosure of the effect of the overlay approach reclassification on profit or loss for joint ventures.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesLineItemsline itemslabelDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTabletablelabelDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationSchedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for joint ventures.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossLineItemsline itemslabelDisclosure of effect of overlay approach reclassification on profit or loss [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTabletablelabelDisclosure of effect of overlay approach reclassification on profit or loss [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e
documentationSchedule disclosing information related to the effect of the overlay approach reclassification on profit or loss.
ifrs-fullDisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatorytext blocklabelDisclosure of effects of changes in parent’s ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block]Disclosure: IFRS 12.18
documentationThe disclosure of a schedule that shows the effects of any changes in the parent’s ownership interest in a subsidiary that do not result in a loss of control on the equity attributable to owners of the parent.
ifrs-fullDisclosureOfEmployeeBenefitsExplanatorytext blocklabelDisclosure of employee benefits [text block]Disclosure: IAS 19 – Scope
documentationThe entire disclosure for employee benefits.
ifrs-fullDisclosureOfEntitysReportableSegmentsExplanatorytext blocklabelDisclosure of entity’s operating segments [text block]Disclosure: IFRS 8 – Disclosure
documentationThe entire disclosure for operating segments.
ifrs-fullDisclosureOfEventsAfterReportingPeriodExplanatorytext blocklabelDisclosure of events after reporting period [text block]Disclosure: IAS 10 – Disclosure
documentationThe entire disclosure for events after the reporting period.
ifrs-fullDisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatorytextlabelDescription 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 relatesDisclosure: IAS 12.82
documentationThe description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates]
ifrs-fullDisclosureOfExpensesByNatureExplanatorytext blocklabelDisclosure of expenses by nature [text block]Common practice: IAS 1.10 e
documentationThe disclosure of expenses by nature. [Refer: Expenses, by nature]
ifrs-fullDisclosureOfExpensesExplanatorytext blocklabelDisclosure of expenses [text block]Common practice: IAS 1.10 e
documentationThe disclosure of expenses.
ifrs-fullDisclosureOfExplorationAndEvaluationAssetsExplanatorytext blocklabelDisclosure of exploration and evaluation assets [text block]Disclosure: IFRS 6 – Disclosure
documentationThe entire disclosure for exploration and evaluation assets.
ifrs-fullDisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatorytext blocklabelDisclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block]Disclosure: IFRS 7.24H b
documentationThe disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform.
ifrs-fullDisclosureOfExternalCreditExposuresAbstractlabelDisclosure of external credit grades [abstract]
ifrs-fullDisclosureOfExternalCreditExposuresExplanatorytext blocklabelDisclosure of external credit grades [text block]Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24
documentationThe disclosure of external credit grades. [Refer: External credit grades [member]]
ifrs-fullDisclosureOfExternalCreditExposuresLineItemsline itemslabelDisclosure of external credit grades [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfExternalCreditExposuresTabletablelabelDisclosure of external credit grades [table]Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24
documentationSchedule disclosing information related to external credit grades.
ifrs-fullDisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticabletextlabelExplanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticableDisclosure: IFRS 3.B64 q
documentationThe explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Business combinations [member]; Revenue]
ifrs-fullDisclosureOfFairValueMeasurementExplanatorytext blocklabelDisclosure of fair value measurement [text block]Disclosure: IFRS 13 – Disclosure
documentationThe entire disclosure for fair value measurement.
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsAbstractlabelDisclosure of fair value measurement of assets [abstract]
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsExplanatorytext blocklabelDisclosure of fair value measurement of assets [text block]Disclosure: IFRS 13.93
documentationThe disclosure of the fair value measurement of assets.
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsLineItemsline itemslabelDisclosure of fair value measurement of assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsTabletablelabelDisclosure of fair value measurement of assets [table]Disclosure: IFRS 13.93
documentationSchedule disclosing information related to the fair value measurement of assets.
ifrs-fullDisclosureOfFairValueMeasurementOfEquityAbstractlabelDisclosure of fair value measurement of equity [abstract]
ifrs-fullDisclosureOfFairValueMeasurementOfEquityExplanatorytext blocklabelDisclosure of fair value measurement of equity [text block]Disclosure: IFRS 13.93
documentationThe disclosure of the fair value measurement of equity.
ifrs-fullDisclosureOfFairValueMeasurementOfEquityLineItemsline itemslabelDisclosure of fair value measurement of equity [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueMeasurementOfEquityTabletablelabelDisclosure of fair value measurement of equity [table]Disclosure: IFRS 13.93
documentationSchedule disclosing information related to the fair value measurement of equity.
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesAbstractlabelDisclosure of fair value measurement of liabilities [abstract]
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesExplanatorytext blocklabelDisclosure of fair value measurement of liabilities [text block]Disclosure: IFRS 13.93
documentationThe disclosure of the fair value measurement of liabilities.
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesLineItemsline itemslabelDisclosure of fair value measurement of liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesTabletablelabelDisclosure of fair value measurement of liabilities [table]Disclosure: IFRS 13.93
documentationSchedule disclosing information related to the fair value measurement of liabilities.
ifrs-fullDisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatorytext blocklabelDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]Disclosure: IFRS 7.11 A c
documentationThe disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]
ifrs-fullDisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatorytext blocklabelDisclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.30
documentationThe disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing a discretionary participation feature if the fair value of that feature cannot be measured reliably.
ifrs-fullDisclosureOfFairValueOfFinancialInstrumentsExplanatorytext blocklabelDisclosure of fair value of financial instruments [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]
ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstractlabelDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]
ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItemsline itemslabelDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTabletablelabelDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]Disclosure: IFRS 7.11 A c
documentationSchedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income.
ifrs-fullDisclosureOfFairValueOfPlanAssetsAbstractlabelDisclosure of fair value of plan assets [abstract]
ifrs-fullDisclosureOfFairValueOfPlanAssetsExplanatorytext blocklabelDisclosure of fair value of plan assets [text block]Disclosure: IAS 19.142
documentationThe disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]
ifrs-fullDisclosureOfFairValueOfPlanAssetsLineItemsline itemslabelDisclosure of fair value of plan assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueOfPlanAssetsTabletablelabelDisclosure of fair value of plan assets [table]Disclosure: IAS 19.142
documentationSchedule disclosing information related to the fair value of defined benefit plan assets.
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstractlabelDisclosure of fair values of items used as deemed cost [abstract]
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatorytext blocklabelDisclosure of fair values of items used as deemed cost [text block]Disclosure: IFRS 1.30
documentationThe disclosure of the fair values used as deemed cost in the entity’s opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill]
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItemsline itemslabelDisclosure of fair values of items used as deemed cost [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostTabletablelabelDisclosure of fair values of items used as deemed cost [table]Disclosure: IFRS 1.30
documentationSchedule disclosing information related to the fair values of items used as deemed cost in the entity’s first IFRS financial statements.
ifrs-fullDisclosureOfFeeAndCommissionIncomeExpenseExplanatorytext blocklabelDisclosure of fee and commission income (expense) [text block]Common practice: IAS 1.10 e
documentationThe disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]
ifrs-fullDisclosureOfFinanceCostExplanatorytext blocklabelDisclosure of finance cost [text block]Common practice: IAS 1.10 e
documentationThe disclosure of finance cost. [Refer: Finance costs]
ifrs-fullDisclosureOfFinanceIncomeExpenseExplanatorytext blocklabelDisclosure of finance income (cost) [text block]Common practice: IAS 1.10 e
documentationThe disclosure of finance income (cost). [Refer: Finance income (cost)]
ifrs-fullDisclosureOfFinanceIncomeExplanatorytext blocklabelDisclosure of finance income [text block]Common practice: IAS 1.10 e
documentationThe disclosure of finance income. [Refer: Finance income]
ifrs-fullDisclosureOfFinancialAssetsAbstractlabelDisclosure of financial assets [abstract]
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstractlabelDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatorytext blocklabelDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]Disclosure: IFRS 9.7.2.34
documentationThe disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItemsline itemslabelDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTabletablelabelDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table]Disclosure: IFRS 9.7.2.34
documentationSchedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17AbstractlabelDisclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [abstract]
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatorytext blocklabelDisclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationThe disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17.
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17LineItemsline itemslabelDisclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17TabletablelabelDisclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationSchedule disclosing information related to financial assets affected by amendments to IFRS 9 made by IFRS 17.
ifrs-fullDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9AbstractlabelDisclosure of financial assets at date of initial application of IFRS 9 [abstract]
ifrs-fullDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatorytext blocklabelDisclosure of financial assets at date of initial application of IFRS 9 [text block]Disclosure: IFRS 7.42I
documentationThe disclosure of financial assets at the date of initial application of IFRS 9.
ifrs-fullDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItemsline itemslabelDisclosure of financial assets at date of initial application of IFRS 9 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9TabletablelabelDisclosure of financial assets at date of initial application of IFRS 9 [table]Disclosure: IFRS 7.42I
documentationSchedule disclosing information related to financial assets at the date of initial application of IFRS 9.
ifrs-fullDisclosureOfFinancialAssetsExplanatorytext blocklabelDisclosure of financial assets [text block]Disclosure: IFRS 7.7
documentationThe disclosure of financial assets. [Refer: Financial assets]
ifrs-fullDisclosureOfFinancialAssetsHeldForTradingExplanatorytext blocklabelDisclosure of financial assets held for trading [text block]Common practice: IAS 1.10 e
documentationThe disclosure of financial assets classified as held for trading. [Refer: Financial assets]
ifrs-fullDisclosureOfFinancialAssetsLineItemsline itemslabelDisclosure of financial assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsTabletablelabelDisclosure of financial assets [table]Disclosure: IFRS 7.7
documentationSchedule disclosing information related to financial assets.
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstractlabelDisclosure of financial assets that are either past due or impaired [abstract]
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatorytext blocklabelDisclosure of financial assets that are either past due or impaired [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.37
documentationThe disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItemsline itemslabelDisclosure of financial assets that are either past due or impaired [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTabletablelabelDisclosure of financial assets that are either past due or impaired [table]Disclosure: Expiry date 2023-01-01 IFRS 7.37
documentationSchedule disclosing information related to financial assets that are either past due or impaired.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedAbstractlabelDisclosure of financial assets to which overlay approach is applied [abstract]
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatorytext blocklabelDisclosure of financial assets to which overlay approach is applied [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b
documentationThe disclosure of financial assets to which the overlay approach is applied.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesAbstractlabelDisclosure of financial assets to which overlay approach is applied for associates [abstract]
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatorytext blocklabelDisclosure of financial assets to which overlay approach is applied for associates [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe disclosure of financial assets to which the overlay approach is applied for associates.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesLineItemsline itemslabelDisclosure of financial assets to which overlay approach is applied for associates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTabletablelabelDisclosure of financial assets to which overlay approach is applied for associates [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationSchedule disclosing information related to the financial assets to which the overlay approach is applied for associates.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesAbstractlabelDisclosure of financial assets to which overlay approach is applied for joint ventures [abstract]
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatorytext blocklabelDisclosure of financial assets to which overlay approach is applied for joint ventures [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe disclosure of financial assets to which the overlay approach is applied for joint ventures.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesLineItemsline itemslabelDisclosure of financial assets to which overlay approach is applied for joint ventures [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTabletablelabelDisclosure of financial assets to which overlay approach is applied for joint ventures [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationSchedule disclosing information related to the financial assets to which the overlay approach is applied for joint ventures.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedLineItemsline itemslabelDisclosure of financial assets to which overlay approach is applied [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTabletablelabelDisclosure of financial assets to which overlay approach is applied [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b
documentationSchedule disclosing information related to the financial assets to which the overlay approach is applied.
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstractlabelDisclosure of transferred financial assets that are not derecognised in their entirety [abstract]
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatorytext blocklabelDisclosure of transferred financial assets that are not derecognised in their entirety [text block]Disclosure: IFRS 7.42D
documentationThe disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItemsline itemslabelDisclosure of transferred financial assets that are not derecognised in their entirety [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTabletablelabelDisclosure of transferred financial assets that are not derecognised in their entirety [table]Disclosure: IFRS 7.42D
documentationSchedule disclosing information related to transferred financial assets that are not derecognised in their entirety.
ifrs-fullDisclosureOfFinancialInstrumentsAbstractlabelDisclosure of detailed information about financial instruments [abstract]
ifrs-fullDisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatorytext blocklabelDisclosure of financial instruments at fair value through profit or loss [text block]Common practice: IAS 1.10 e
documentationThe disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstractlabelDisclosure of financial instruments by type of interest rate [abstract]
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatorytext blocklabelDisclosure of financial instruments by type of interest rate [text block]Common practice: IFRS 7.39
documentationThe disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItemsline itemslabelDisclosure of financial instruments by type of interest rate [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateTabletablelabelDisclosure of financial instruments by type of interest rate [table]Common practice: IFRS 7.39
documentationSchedule disclosing information related to financial instruments, by type of interest rate.
ifrs-fullDisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatorytext blocklabelDisclosure of financial instruments designated at fair value through profit or loss [text block]Common practice: IAS 1.10 e
documentationThe disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
ifrs-fullDisclosureOfFinancialInstrumentsExplanatorytext blocklabelDisclosure of financial instruments [text block]Disclosure: IFRS 7 – Scope
documentationThe entire disclosure for financial instruments.
ifrs-fullDisclosureOfFinancialInstrumentsHeldForTradingExplanatorytext blocklabelDisclosure of financial instruments held for trading [text block]Common practice: IAS 1.10 e
documentationThe disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]
ifrs-fullDisclosureOfFinancialInstrumentsLineItemsline itemslabelDisclosure of detailed information about financial instruments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialInstrumentsTabletablelabelDisclosure of detailed information about financial instruments [table]Disclosure: IFRS 7.31, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.7
documentationSchedule disclosing information related to details of financial instruments.
ifrs-fullDisclosureOfFinancialLiabilitiesAbstractlabelDisclosure of financial liabilities [abstract]
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstractlabelDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatorytext blocklabelDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]Disclosure: IFRS 9.7.2.34
documentationThe disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItemsline itemslabelDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTabletablelabelDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table]Disclosure: IFRS 9.7.2.34
documentationSchedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17AbstractlabelDisclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [abstract]
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatorytext blocklabelDisclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationThe disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17.
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17LineItemsline itemslabelDisclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17TabletablelabelDisclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationSchedule disclosing information related to financial liabilities affected by amendments to IFRS 9 made by IFRS 17.
ifrs-fullDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9AbstractlabelDisclosure of financial liabilities at date of initial application of IFRS 9 [abstract]
ifrs-fullDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatorytext blocklabelDisclosure of financial liabilities at date of initial application of IFRS 9 [text block]Disclosure: IFRS 7.42I
documentationThe disclosure of financial liabilities at the date of initial application of IFRS 9.
ifrs-fullDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItemsline itemslabelDisclosure of financial liabilities at date of initial application of IFRS 9 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9TabletablelabelDisclosure of financial liabilities at date of initial application of IFRS 9 [table]Disclosure: IFRS 7.42I
documentationSchedule disclosing information related to financial liabilities at the date of initial application of IFRS 9.
ifrs-fullDisclosureOfFinancialLiabilitiesExplanatorytext blocklabelDisclosure of financial liabilities [text block]Disclosure: IFRS 7.7
documentationThe disclosure of financial liabilities. [Refer: Financial liabilities]
ifrs-fullDisclosureOfFinancialLiabilitiesHeldForTradingExplanatorytext blocklabelDisclosure of financial liabilities held for trading [text block]Common practice: IAS 1.10 e
documentationThe disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]
ifrs-fullDisclosureOfFinancialLiabilitiesLineItemsline itemslabelDisclosure of financial liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialLiabilitiesTabletablelabelDisclosure of financial liabilities [table]Disclosure: IFRS 7.7
documentationSchedule disclosing information related to financial liabilities.
ifrs-fullDisclosureOfFinancialRiskManagementExplanatorytext blocklabelDisclosure of financial risk management [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the entity’s financial risk management practices and policies.
ifrs-fullDisclosureOfFirstTimeAdoptionExplanatorytext blocklabelDisclosure of first-time adoption [text block]Disclosure: IFRS 1 – Presentation and disclosure
documentationThe entire disclosure for the entity’s first-time adoption of International Financial Reporting Standards.
ifrs-fullDisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatorytext blocklabelDisclosure of forms of funding of structured entity and their weighted-average life [text block]Example: IFRS 12.B26 g
documentationThe disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.
ifrs-fullDisclosureOfGeneralAndAdministrativeExpenseExplanatorytext blocklabelDisclosure of general and administrative expense [text block]Common practice: IAS 1.10 e
documentationThe disclosure of general and administrative expenses. [Refer: Administrative expenses]
ifrs-fullDisclosureOfGeneralHedgeAccountingExplanatorytext blocklabelDisclosure of general hedge accounting [text block]Disclosure: IFRS 7 – Hedge accounting
documentationThe entire disclosure for general hedge accounting.
ifrs-fullDisclosureOfGeneralInformationAboutFinancialStatementsExplanatorytext blocklabelDisclosure of general information about financial statements [text block]Disclosure: IAS 1.51
documentationThe entire disclosure for general information about financial statements.
ifrs-fullDisclosureOfGeographicalAreasAbstractlabelDisclosure of geographical areas [abstract]
ifrs-fullDisclosureOfGeographicalAreasExplanatorytext blocklabelDisclosure of geographical areas [text block]Disclosure: IFRS 8.33
documentationThe disclosure of geographical information.
ifrs-fullDisclosureOfGeographicalAreasLineItemsline itemslabelDisclosure of geographical areas [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfGeographicalAreasTabletablelabelDisclosure of geographical areas [table]Disclosure: IFRS 8.33
documentationSchedule disclosing information related to geographical areas.
ifrs-fullDisclosureOfGoingConcernExplanatorytext blocklabelDisclosure of going concern [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the entity’s ability to continue as a going concern.
ifrs-fullDisclosureOfGoodwillExplanatorytext blocklabelDisclosure of goodwill [text block]Common practice: IAS 1.10 e
documentationThe disclosure of goodwill. [Refer: Goodwill]
ifrs-fullDisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatorytextlabelExplanation of goodwill not allocated to cash-generating unitDisclosure: IAS 36.133
documentationThe explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]
ifrs-fullDisclosureOfGovernmentGrantsExplanatorytext blocklabelDisclosure of government grants [text block]Disclosure: IAS 20 – Disclosure
documentationThe entire disclosure for government grants.
ifrs-fullDisclosureOfHedgeAccountingAbstractlabelDisclosure of detailed information about hedges [abstract]
ifrs-fullDisclosureOfHedgeAccountingExplanatorytext blocklabelDisclosure of hedge accounting [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.22
documentationThe disclosure of hedge accounting.
ifrs-fullDisclosureOfHedgeAccountingLineItemsline itemslabelDisclosure of detailed information about hedges [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfHedgeAccountingTabletablelabelDisclosure of detailed information about hedges [table]Disclosure: Expiry date 2023-01-01 IFRS 7.22
documentationSchedule disclosing information related to details of hedges.
ifrs-fullDisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatorytext blocklabelDisclosure of how entity aggregated interests in similar entities [text block]Disclosure: IFRS 12.B3
documentationThe disclosure of how the entity aggregated its interests in similar entities.
ifrs-fullDisclosureOfHowEntityIsManagingTransitionToAlternativeBenchmarkRatesItsProgressAtReportingDateAndRisksToWhichItIsExposedArisingFromFinancialInstrumentsBecauseOfTransitionExplanatorytext blocklabelDisclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition [text block]Disclosure: IFRS 7.24 J a
documentationThe disclosure of how the entity is managing the transition to alternative benchmark rates, its progress at the reporting date and the risks to which it is exposed arising from financial instruments because of the transition.
ifrs-fullDisclosureOfHyperinflationaryReportingExplanatorytext blocklabelDisclosure of hyperinflationary reporting [text block]Disclosure: IAS 29 -, Disclosure:
documentationThe entire disclosure for financial reporting in hyperinflationary economies.
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstractlabelDisclosure of impairment loss and reversal of impairment loss [abstract]
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatorytext blocklabelDisclosure of impairment loss and reversal of impairment loss [text block]Disclosure: IAS 36.126
documentationThe disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItemsline itemslabelDisclosure of impairment loss and reversal of impairment loss [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossTabletablelabelDisclosure of impairment loss and reversal of impairment loss [table]Disclosure: IAS 36.126
documentationSchedule disclosing information related to impairment loss and the reversal of impairment loss.
ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedAbstractlabelDisclosure of impairment loss recognised or reversed for cash-generating unit [abstract]
ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedLineItemsline itemslabelDisclosure of impairment loss recognised or reversed for cash-generating unit [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedTabletablelabelDisclosure of impairment loss recognised or reversed for cash-generating unit [table]Disclosure: IAS 36.130 d (ii)
documentationSchedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.
ifrs-fullDisclosureOfImpairmentOfAssetsExplanatorytext blocklabelDisclosure of impairment of assets [text block]Disclosure: IAS 36 – Disclosure
documentationThe entire disclosure for the impairment of assets.
ifrs-fullDisclosureOfIncomeTaxExplanatorytext blocklabelDisclosure of income tax [text block]Disclosure: IAS 12 – Disclosure
documentationThe entire disclosure for income taxes.
ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatorytext blocklabelDisclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]Disclosure: IFRS 2.47 b
documentationThe disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s other equity instruments (ie other than share options).
ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatorytext blocklabelDisclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]Disclosure: IFRS 2.47 c
documentationThe disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s equity instruments in share-based payment arrangements that were modified.
ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatorytext blocklabelDisclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]Disclosure: IFRS 2.47 a
documentationThe disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s share options.
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstractlabelDisclosure of information about activities subject to rate regulation [abstract]
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatorytext blocklabelDisclosure of information about activities subject to rate regulation [text block]Disclosure: IFRS 14 – Explanation of activities subject to rate regulation
documentationThe disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItemsline itemslabelDisclosure of information about activities subject to rate regulation [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationTabletablelabelDisclosure of information about activities subject to rate regulation [table]Disclosure: IFRS 14 – Explanation of activities subject to rate regulation
documentationSchedule disclosing information related to activities subject to rate regulation.
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceAbstractlabelDisclosure of information about agricultural produce [abstract]
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceExplanatorytext blocklabelDisclosure of information about agricultural produce [text block]Disclosure: IAS 41.46 b (ii)
documentationThe disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity’s biological assets. [Refer: Biological assets]
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceLineItemsline itemslabelDisclosure of information about agricultural produce [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceTabletablelabelDisclosure of information about agricultural produce [table]Disclosure: IAS 41.46 b (ii)
documentationSchedule disclosing information related to agricultural produce.
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstractlabelDisclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatorytext blocklabelDisclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]Disclosure: IFRS 14 – Explanation of recognised amounts
documentationThe disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItemsline itemslabelDisclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTabletablelabelDisclosure of information about amounts recognised in relation to regulatory deferral account balances [table]Disclosure: IFRS 14 – Explanation of recognised amounts
documentationSchedule disclosing information related to amounts recognised in relation to regulatory deferral account balances.
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstractlabelDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatorytext blocklabelDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]Disclosure: IFRS 7.24C
documentationThe disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItemsline itemslabelDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTabletablelabelDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]Disclosure: IFRS 7.24C
documentationSchedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting.
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstractlabelDisclosure of information about consolidated structured entities [abstract]
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatorytext blocklabelDisclosure of information about consolidated structured entities [text block]Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities
documentationThe disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]]
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItemsline itemslabelDisclosure of information about consolidated structured entities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesTabletablelabelDisclosure of information about consolidated structured entities [table]Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities
documentationSchedule disclosing information related to consolidated structured entities.
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstractlabelDisclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatorytext blocklabelDisclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]Disclosure: IFRS 7.24G
documentationThe disclosure of information about credit exposures designated as measured at fair value through profit or loss.
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItemsline itemslabelDisclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTabletablelabelDisclosure of information about credit exposures designated as measured at fair value through profit or loss [table]Disclosure: IFRS 7.24G
documentationSchedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.
ifrs-fullDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]
ifrs-fullDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatorytext blocklabelDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.131
documentationThe disclosure of information about credit risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItemsline itemslabelDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17TabletablelabelDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.131
documentationSchedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfInformationAboutDefinedBenefitPlansAbstractlabelDisclosure of information about defined benefit plans [abstract]
ifrs-fullDisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatorytext blocklabelDisclosure of information about effect of interest rate benchmark reform on entity’s financial instruments and risk management strategy [text block]Disclosure: IFRS 7.24I, Disclosure: IFRS 7.24 J
documentationThe disclosure of information about the effect of interest rate benchmark reform on an entity’s financial instruments and risk management strategy.
ifrs-fullDisclosureOfInformationAboutEmployeesExplanatorytext blocklabelDisclosure of information about employees [text block]Common practice: IAS 1.10 e
documentationThe disclosure of information about employees.
ifrs-fullDisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatorytext blocklabelDisclosure of information about entity’s hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block]Disclosure: IFRS 7.24H
documentationThe disclosure of information about the entity’s hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform.
ifrs-fullDisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsAbstractlabelDisclosure of information about expected derecognition of assets for insurance acquisition cash flows [abstract]
ifrs-fullDisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsExplanatorytext blocklabelDisclosure of information about expected derecognition of assets for insurance acquisition cash flows [text block]Disclosure: Effective 2023-01-01 IFRS 17.109 A
documentationThe disclosure of information about the expected derecognition of the assets for insurance acquisition cash flows. [Refer: Insurance contracts [member]; Assets for insurance acquisition cash flows; Insurance contracts liability (asset)]
ifrs-fullDisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItemsline itemslabelDisclosure of information about expected derecognition of assets for insurance acquisition cash flows [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsTabletablelabelDisclosure of information about expected derecognition of assets for insurance acquisition cash flows [table]Disclosure: Effective 2023-01-01 IFRS 17.109 A
documentationSchedule disclosing information related to the expected derecognition of the assets for insurance acquisition cash flows.
ifrs-fullDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstractlabelDisclosure of information about expected recognition of contractual service margin in profit or loss [abstract]
ifrs-fullDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatorytext blocklabelDisclosure of information about expected recognition of contractual service margin in profit or loss [text block]Disclosure: Effective 2023-01-01 IFRS 17.109
documentationThe disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]]
ifrs-fullDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItemsline itemslabelDisclosure of information about expected recognition of contractual service margin in profit or loss [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTabletablelabelDisclosure of information about expected recognition of contractual service margin in profit or loss [table]Disclosure: Effective 2023-01-01 IFRS 17.109
documentationSchedule disclosing information related to the expected recognition of the contractual service margin in profit or loss.
ifrs-fullDisclosureOfInformationAboutInterestsInStructuredEntityExplanatorytext blocklabelDisclosure of information about interests in structured entity [text block]Disclosure: IFRS 12.26
documentationThe disclosure of qualitative and quantitative information about the entity’s interests in structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed.
ifrs-fullDisclosureOfInformationAboutKeyManagementPersonnelExplanatorytext blocklabelDisclosure of information about key management personnel [text block]Common practice: IAS 1.10 e
documentationThe disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]
ifrs-fullDisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatorytext blocklabelDisclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block]Example: IFRS 12.B26 e
documentationThe disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity’s interests in structured entities. [Refer: Guarantees [member]]
ifrs-fullDisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatorytext blocklabelDisclosure of information about maturity profile of defined benefit obligation [text block]Disclosure: IAS 19.147 c
documentationThe disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value]
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatorytext blocklabelDisclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]Disclosure: IFRS 15.126 c
documentationThe disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers.
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatorytext blocklabelDisclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]Disclosure: IFRS 15.126 b
documentationThe disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatorytext blocklabelDisclosure of information about methods, inputs and assumptions used for determining transaction price [text block]Disclosure: IFRS 15.126 a
documentationThe disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatorytext blocklabelDisclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]Disclosure: IFRS 15.126 d
documentationThe disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers.
ifrs-fullDisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatorytext blocklabelDisclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of covid-19 pandemic [text block]Disclosure: IFRS 16.60 A a
documentationThe disclosure of information about the nature of the contracts to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16, if the lessee has not applied the practical expedient to all rent concessions occurring as a direct consequence of the covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesAbstractlabelDisclosure of information about overlay approach for associates [abstract]
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesExplanatorytext blocklabelDisclosure of information about overlay approach for associates [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe disclosure of information about the overlay approach for associates.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesLineItemsline itemslabelDisclosure of information about overlay approach for associates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesTabletablelabelDisclosure of information about overlay approach for associates [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationSchedule disclosing information related to the overlay approach for associates.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesAbstractlabelDisclosure of information about overlay approach for joint ventures [abstract]
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatorytext blocklabelDisclosure of information about overlay approach for joint ventures [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe disclosure of information about the overlay approach for joint ventures.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesLineItemsline itemslabelDisclosure of information about overlay approach for joint ventures [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesTabletablelabelDisclosure of information about overlay approach for joint ventures [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationSchedule disclosing information related to the overlay approach for joint ventures.
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesAbstractlabelDisclosure of information about temporary exemption from IFRS 9 for associates [abstract]
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatorytext blocklabelDisclosure of information about temporary exemption from IFRS 9 for associates [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationThe disclosure information about the temporary exemption from IFRS 9 for associates.
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItemsline itemslabelDisclosure of information about temporary exemption from IFRS 9 for associates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesTabletablelabelDisclosure of information about temporary exemption from IFRS 9 for associates [table]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationSchedule disclosing information related to the temporary exemption from IFRS 9 for associates.
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesAbstractlabelDisclosure of information about temporary exemption from IFRS 9 for joint ventures [abstract]
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesExplanatorytext blocklabelDisclosure of information about temporary exemption from IFRS 9 for joint ventures [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationThe disclosure of information about the temporary exemption from IFRS 9 for joint ventures.
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItemsline itemslabelDisclosure of information about temporary exemption from IFRS 9 for joint ventures [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesTabletablelabelDisclosure of information about temporary exemption from IFRS 9 for joint ventures [table]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationSchedule disclosing information related to the temporary exemption from IFRS 9 for joint ventures.
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstractlabelDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatorytext blocklabelDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]Disclosure: IFRS 7.23 A
documentationThe disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]]
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItemsline itemslabelDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTabletablelabelDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]Disclosure: IFRS 7.23 A
documentationSchedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstractlabelDisclosure of information about unconsolidated structured entities controlled by investment entity [abstract]
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatorytext blocklabelDisclosure of information about unconsolidated structured entities controlled by investment entity [text block]Disclosure: IFRS 12.19F
documentationThe disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItemsline itemslabelDisclosure of information about unconsolidated structured entities controlled by investment entity [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTabletablelabelDisclosure of information about unconsolidated structured entities controlled by investment entity [table]Disclosure: IFRS 12.19F
documentationSchedule disclosing information related to unconsolidated structured entities controlled by the investment entity.
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstractlabelDisclosure of information about unconsolidated subsidiaries [abstract]
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatorytext blocklabelDisclosure of information about unconsolidated subsidiaries [text block]Disclosure: IFRS 12.19B
documentationThe disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItemsline itemslabelDisclosure of information about unconsolidated subsidiaries [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesTabletablelabelDisclosure of information about unconsolidated subsidiaries [table]Disclosure: IFRS 12.19B
documentationSchedule disclosing information related to unconsolidated subsidiaries.
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstractlabelDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatorytext blocklabelDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]Disclosure: IAS 36.130
documentationThe disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [member]]
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItemsline itemslabelDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTabletablelabelDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]Disclosure: IAS 36.130
documentationSchedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed.
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstractlabelDisclosure of information for cash-generating units [abstract]
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatorytext blocklabelDisclosure of information for cash-generating units [text block]Disclosure: IAS 36.134
documentationThe disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItemsline itemslabelDisclosure of information for cash-generating units [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTabletablelabelDisclosure of information for cash-generating units [table]Disclosure: IAS 36.134
documentationSchedule disclosing information related to cash-generating units.
ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatorytext blocklabelDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]Disclosure: IFRS 13.94
documentationThe disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position.
ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatorytext blocklabelDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity’s own equity instruments [text block]Disclosure: IFRS 13.94
documentationThe disclosure of information sufficient to permit the reconciliation of classes of the entity’s own equity instruments determined for fair value measurement to the line items in the statement of financial position.
ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatorytext blocklabelDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]Disclosure: IFRS 13.94
documentationThe disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value measurement to the line items in the statement of financial position.
ifrs-fullDisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatorytext blocklabelDisclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]Disclosure: IAS 7.44 A
documentationThe disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities]
ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstractlabelDisclosure of initial application of standards or interpretations [abstract]
ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItemsline itemslabelDisclosure of initial application of standards or interpretations [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsTabletablelabelDisclosure of initial application of standards or interpretations [table]Disclosure: IAS 8.28
documentationSchedule disclosing information related to the initial application of standards or interpretations.
ifrs-fullDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17AbstractlabelDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract]
ifrs-fullDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatorytext blocklabelDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThe disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItemsline itemslabelDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17TabletablelabelDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationSchedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatorytextlabelDescription of instruments with potential future dilutive effect not included in calculation of diluted earnings per shareDisclosure: IAS 33.70 c
documentationThe description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.
ifrs-fullDisclosureOfInsuranceContractsExplanatorytext blocklabelDisclosure of insurance contracts [text block]Disclosure: Effective 2023-01-01 IFRS 17 – Disclosure, Disclosure: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThe entire disclosure for insurance contracts.
ifrs-fullDisclosureOfInsurancePremiumRevenueExplanatorytext blocklabelDisclosure of insurance premium revenue [text block]Common practice: IAS 1.10 e
documentationThe disclosure of insurance premium revenue. [Refer: Revenue]
ifrs-fullDisclosureOfInsuranceRiskExplanatorytext blocklabelDisclosure of insurance risk [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 c
documentationThe disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer.
ifrs-fullDisclosureOfIntangibleAssetsAbstractlabelDisclosure of detailed information about intangible assets [abstract]
ifrs-fullDisclosureOfIntangibleAssetsAndGoodwillExplanatorytext blocklabelDisclosure of intangible assets and goodwill [text block]Common practice: IAS 1.10 e
documentationThe disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]
ifrs-fullDisclosureOfIntangibleAssetsExplanatorytext blocklabelDisclosure of intangible assets [text block]Disclosure: IAS 38 – Disclosure
documentationThe entire disclosure for intangible assets.
ifrs-fullDisclosureOfIntangibleAssetsLineItemsline itemslabelDisclosure of detailed information about intangible assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityAbstractlabelDisclosure of intangible assets material to entity [abstract]
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityExplanatorytext blocklabelDisclosure of intangible assets material to entity [text block]Disclosure: IAS 38.122 b
documentationThe disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityLineItemsline itemslabelDisclosure of intangible assets material to entity [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityTabletablelabelDisclosure of intangible assets material to entity [table]Disclosure: IAS 38.122 b
documentationSchedule disclosing information related to intangible assets that are material to the entity.
ifrs-fullDisclosureOfIntangibleAssetsTabletablelabelDisclosure of detailed information about intangible assets [table]Disclosure: IAS 38.118
documentationSchedule disclosing information related to details of intangible assets.
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstractlabelDisclosure of intangible assets with indefinite useful life [abstract]
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatorytext blocklabelDisclosure of intangible assets with indefinite useful life [text block]Disclosure: IAS 38.122 a
documentationThe disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItemsline itemslabelDisclosure of intangible assets with indefinite useful life [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTabletablelabelDisclosure of intangible assets with indefinite useful life [table]Disclosure: IAS 38.122 a
documentationSchedule disclosing information related to intangible assets with an indefinite useful life.
ifrs-fullDisclosureOfInterestExpenseExplanatorytext blocklabelDisclosure of interest expense [text block]Common practice: IAS 1.10 e
documentationThe disclosure of interest expense. [Refer: Interest expense]
ifrs-fullDisclosureOfInterestIncomeExpenseExplanatorytext blocklabelDisclosure of interest income (expense) [text block]Common practice: IAS 1.10 e
documentationThe disclosure of interest income and expense. [Refer: Interest income (expense)]
ifrs-fullDisclosureOfInterestIncomeExplanatorytext blocklabelDisclosure of interest income [text block]Common practice: IAS 1.10 e
documentationThe disclosure of interest income. [Refer: Interest income]
ifrs-fullDisclosureOfInterestInFundsExplanatorytext blocklabelDisclosure of interest in funds [text block]Disclosure: IFRIC 5 – Consensus
documentationThe entire disclosure for the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.
ifrs-fullDisclosureOfInterestsInAssociatesExplanatorytext blocklabelDisclosure of interests in associates [text block]Disclosure: IFRS 12.2 b (ii)
documentationThe disclosure of interests in associates. [Refer: Associates [member]]
ifrs-fullDisclosureOfInterestsInJointArrangementsExplanatorytext blocklabelDisclosure of interests in joint arrangements [text block]Disclosure: IFRS 12.2 b (ii)
documentationThe disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control.
ifrs-fullDisclosureOfInterestsInOtherEntitiesExplanatorytext blocklabelDisclosure of interests in other entities [text block]Disclosure: IFRS 12.1
documentationThe entire disclosure for interests in other entities.
ifrs-fullDisclosureOfInterestsInSubsidiariesExplanatorytext blocklabelDisclosure of interests in subsidiaries [text block]Disclosure: IFRS 12.2 b (i)
documentationThe disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullDisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatorytext blocklabelDisclosure of interests in unconsolidated structured entities [text block]Disclosure: IFRS 12.2 b (iii)
documentationThe disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]]
ifrs-fullDisclosureOfInterimFinancialReportingExplanatorytext blocklabelDisclosure of interim financial reporting [text block]Disclosure: IAS 34 – Content of an interim financial report
documentationThe entire disclosure for interim financial reporting.
ifrs-fullDisclosureOfInternalCreditExposuresAbstractlabelDisclosure of internal credit grades [abstract]
ifrs-fullDisclosureOfInternalCreditExposuresExplanatorytext blocklabelDisclosure of internal credit grades [text block]Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG25
documentationThe disclosure of internal credit grades. [Refer: Internal credit grades [member]]
ifrs-fullDisclosureOfInternalCreditExposuresLineItemsline itemslabelDisclosure of internal credit grades [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInternalCreditExposuresTabletablelabelDisclosure of internal credit grades [table]Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG25
documentationSchedule disclosing information related to internal credit grades.
ifrs-fullDisclosureOfInventoriesExplanatorytext blocklabelDisclosure of inventories [text block]Disclosure: IAS 2 – Disclosure
documentationThe entire disclosure for inventories.
ifrs-fullDisclosureOfInvestmentContractsLiabilitiesExplanatorytext blocklabelDisclosure of investment contracts liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]
ifrs-fullDisclosureOfInvestmentEntitiesExplanatorytext blocklabelDisclosure of investment entities [text block]Disclosure: IFRS 12 – Investment entity status
documentationThe disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis.
ifrs-fullDisclosureOfInvestmentPropertyAbstractlabelDisclosure of detailed information about investment property [abstract]
ifrs-fullDisclosureOfInvestmentPropertyExplanatorytext blocklabelDisclosure of investment property [text block]Disclosure: IAS 40 – Disclosure
documentationThe entire disclosure for investment property.
ifrs-fullDisclosureOfInvestmentPropertyLineItemsline itemslabelDisclosure of detailed information about investment property [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInvestmentPropertyTabletablelabelDisclosure of detailed information about investment property [table]Disclosure: IAS 40.32 A
documentationSchedule disclosing information related to details of investment property.
ifrs-fullDisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatorytext blocklabelDisclosure of investments accounted for using equity method [text block]Common practice: IAS 1.10 e
documentationThe disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
ifrs-fullDisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatorytext blocklabelDisclosure of investments other than investments accounted for using equity method [text block]Common practice: IAS 1.10 e
documentationThe disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]
ifrs-fullDisclosureOfIssuedCapitalExplanatorytext blocklabelDisclosure of issued capital [text block]Common practice: IAS 1.10 e
documentationThe disclosure of issued capital. [Refer: Issued capital]
ifrs-fullDisclosureOfJointOperationsAbstractlabelDisclosure of joint operations [abstract]
ifrs-fullDisclosureOfJointOperationsExplanatorytext blocklabelDisclosure of joint operations [text block]Disclosure: IFRS 12.B4 c
documentationThe disclosure of joint operations. [Refer: Joint operations [member]]
ifrs-fullDisclosureOfJointOperationsLineItemsline itemslabelDisclosure of joint operations [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfJointOperationsTabletablelabelDisclosure of joint operations [table]Disclosure: IFRS 12.B4 c
documentationSchedule disclosing information related to joint operations.
ifrs-fullDisclosureOfJointVenturesAbstractlabelDisclosure of joint ventures [abstract]
ifrs-fullDisclosureOfJointVenturesExplanatorytext blocklabelDisclosure of joint ventures [text block]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b
documentationThe disclosure of joint ventures. [Refer: Joint ventures [member]]
ifrs-fullDisclosureOfJointVenturesLineItemsline itemslabelDisclosure of joint ventures [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfJointVenturesTabletablelabelDisclosure of joint ventures [table]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b
documentationSchedule disclosing information related to joint ventures.
ifrs-fullDisclosureOfLeasePrepaymentsExplanatorytext blocklabelDisclosure of lease prepayments [text block]Common practice: IAS 1.10 e
documentationThe disclosure of lease prepayments. [Refer: Prepayments]
ifrs-fullDisclosureOfLeasesExplanatorytext blocklabelDisclosure of leases [text block]Disclosure: IFRS 16 – Presentation, Disclosure: IFRS 16 – Disclosure
documentationThe entire disclosure for leases.
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstractlabelDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatorytext blocklabelDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]Disclosure: IFRS 13.98
documentationThe disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]]
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItemsline itemslabelDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTabletablelabelDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]Disclosure: IFRS 13.98
documentationSchedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement.
ifrs-fullDisclosureOfLiquidityRiskExplanatorytext blocklabelDisclosure of liquidity risk [text block]Common practice: IAS 1.10 e
documentationThe disclosure of liquidity risk. [Refer: Liquidity risk [member]]
ifrs-fullDisclosureOfLiquidityRiskOfInsuranceContractsExplanatorytext blocklabelDisclosure of liquidity risk of insurance contracts [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 d
documentationThe disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]]
ifrs-fullDisclosureOfLoansAndAdvancesToBanksExplanatorytext blocklabelDisclosure of loans and advances to banks [text block]Common practice: IAS 1.10 e
documentationThe disclosure of loans and advances to banks. [Refer: Loans and advances to banks]
ifrs-fullDisclosureOfLoansAndAdvancesToCustomersExplanatorytext blocklabelDisclosure of loans and advances to customers [text block]Common practice: IAS 1.10 e
documentationThe disclosure of loans and advances to customers. [Refer: Loans and advances to customers]
ifrs-fullDisclosureOfMajorCustomersAbstractlabelDisclosure of major customers [abstract]
ifrs-fullDisclosureOfMajorCustomersLineItemsline itemslabelDisclosure of major customers [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMajorCustomersTabletablelabelDisclosure of major customers [table]Disclosure: IFRS 8.34
documentationSchedule disclosing information related to the entity’s major customers.
ifrs-fullDisclosureOfMarketRiskExplanatorytext blocklabelDisclosure of market risk [text block]Common practice: IAS 1.10 e
documentationThe disclosure of market risk. [Refer: Market risk [member]]
ifrs-fullDisclosureOfMarketRiskOfInsuranceContractsExplanatorytext blocklabelDisclosure of market risk of insurance contracts [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 d
documentationThe disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]]
ifrs-fullDisclosureOfMaterialAccountingPolicyInformationExplanatorytext blocklabelDisclosure of material accounting policy information [text block]Disclosure: Effective 2023-01-01 IAS 1.117
documentationThe entire disclosure of material accounting policy information applied by the entity.
ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstractlabelDisclosure of maturity analysis for derivative financial liabilities [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItemsline itemslabelDisclosure of maturity analysis for derivative financial liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTabletablelabelDisclosure of maturity analysis for derivative financial liabilities [table]Disclosure: IFRS 7.39 b
documentationSchedule disclosing information related to the maturity analysis for derivative financial liabilities.
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstractlabelDisclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatorytext blocklabelDisclosure of maturity analysis for financial assets held for managing liquidity risk [text block]Disclosure: IFRS 7.B11E
documentationThe disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]]
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItemsline itemslabelDisclosure of maturity analysis for financial assets held for managing liquidity risk [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTabletablelabelDisclosure of maturity analysis for financial assets held for managing liquidity risk [table]Disclosure: IFRS 7.B11E
documentationSchedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.
ifrs-fullDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatorytext blocklabelDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.132 b
documentationThe disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItemsline itemslabelDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17TabletablelabelDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.132 b
documentationSchedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstractlabelDisclosure of maturity analysis for non-derivative financial liabilities [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItemsline itemslabelDisclosure of maturity analysis for non-derivative financial liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTabletablelabelDisclosure of maturity analysis for non-derivative financial liabilities [table]Disclosure: IFRS 7.39 a
documentationSchedule disclosing information related to the maturity analysis for non-derivative financial liabilities.
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstractlabelDisclosure of maturity analysis of finance lease payments receivable [abstract]
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatorytext blocklabelDisclosure of maturity analysis of finance lease payments receivable [text block]Disclosure: IFRS 16.94
documentationThe disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItemsline itemslabelDisclosure of maturity analysis of finance lease payments receivable [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTabletablelabelDisclosure of maturity analysis of finance lease payments receivable [table]Disclosure: IFRS 16.94
documentationSchedule disclosing information related to the maturity analysis of finance lease payments receivable.
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstractlabelDisclosure of maturity analysis of operating lease payments [abstract]
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatorytext blocklabelDisclosure of maturity analysis of operating lease payments [text block]Disclosure: IFRS 16.97
documentationThe disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItemsline itemslabelDisclosure of maturity analysis of operating lease payments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTabletablelabelDisclosure of maturity analysis of operating lease payments [table]Disclosure: IFRS 16.97
documentationSchedule disclosing information related to the maturity analysis of operating lease payments.
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatorytext blocklabelDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]Disclosure: IFRS 7.42E e
documentationThe disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity’s continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets]
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstractlabelDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItemsline itemslabelDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTabletablelabelDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]Disclosure: IFRS 7.42E e
documentationSchedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to the transferee in respect of the transferred assets.
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstractlabelDisclosure of nature and extent of risks arising from financial instruments [abstract]
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatorytext blocklabelDisclosure of nature and extent of risks arising from financial instruments [text block]Disclosure: IFRS 7.31
documentationThe disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]]
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItemsline itemslabelDisclosure of nature and extent of risks arising from financial instruments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTabletablelabelDisclosure of nature and extent of risks arising from financial instruments [table]Disclosure: IFRS 7.33, Disclosure: IFRS 7.34
documentationSchedule disclosing information related to the nature and extent of risks arising from financial instruments.
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatorytext blocklabelDisclosure of nature and extent of risks arising from insurance contracts [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.38
documentationThe disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]
ifrs-fullDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatorytext blocklabelDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125
documentationThe disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItemsline itemslabelDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17TabletablelabelDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125
documentationSchedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatorytextlabelDescription of nature of potential income tax consequences that would result from payment of dividendDisclosure: IAS 12.82 A
documentationThe description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]
ifrs-fullDisclosureOfNetAssetValueAttributableToUnitholdersExplanatorytext blocklabelDisclosure of net asset value attributable to unit-holders [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the net asset value attributable to unit-holders.
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetAbstractlabelDisclosure of net defined benefit liability (asset) [abstract]
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetExplanatorytext blocklabelDisclosure of net defined benefit liability (asset) [text block]Disclosure: IAS 19.140 a
documentationThe disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetLineItemsline itemslabelDisclosure of net defined benefit liability (asset) [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetTabletablelabelDisclosure of net defined benefit liability (asset) [table]Disclosure: IAS 19.140 a
documentationSchedule disclosing information related to the net defined benefit liability (asset).
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsAbstractlabelDisclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [abstract]
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatorytext blocklabelDisclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [text block]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThe disclosure of the net and gross amounts and the reinsurer’s share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsLineItemsline itemslabelDisclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTabletablelabelDisclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [table]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationSchedule disclosing information related to the net and gross amounts and to the reinsurer’s share for amounts arising from insurance contracts.
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodAbstractlabelDisclosure of non-adjusting events after reporting period [abstract]
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodExplanatorytext blocklabelDisclosure of non-adjusting events after reporting period [text block]Disclosure: IAS 10.21
documentationThe disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodLineItemsline itemslabelDisclosure of non-adjusting events after reporting period [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodTabletablelabelDisclosure of non-adjusting events after reporting period [table]Disclosure: IAS 10.21
documentationSchedule disclosing information related to non-adjusting events after the reporting period.
ifrs-fullDisclosureOfNoncontrollingInterestsExplanatorytext blocklabelDisclosure of non-controlling interests [text block]Common practice: IAS 1.10 e
documentationThe disclosure of non-controlling interests. [Refer: Non-controlling interests]
ifrs-fullDisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatorytext blocklabelDisclosure of non-current assets held for sale and discontinued operations [text block]Disclosure: IFRS 5 – Presentation and disclosure
documentationThe entire disclosure for non-current assets held for sale and discontinued operations.
ifrs-fullDisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatorytext blocklabelDisclosure of non-current assets or disposal groups classified as held for sale [text block]Common practice: IAS 1.10 e
documentationThe disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
ifrs-fullDisclosureOfNotesAndOtherExplanatoryInformationExplanatorytext blocklabelDisclosure of notes and other explanatory information [text block]Disclosure: IAS 1.10 e
documentationThe disclosure of notes and other explanatory information as part of a complete set of financial statements.
ifrs-fullDisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatorytext blocklabelDisclosure of number and weighted average exercise prices of other equity instruments [text block]Common practice: IFRS 2.45
documentationThe disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).
ifrs-fullDisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatorytext blocklabelDisclosure of number and weighted average exercise prices of share options [text block]Disclosure: IFRS 2.45 b
documentationThe disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstractlabelDisclosure of number and weighted average remaining contractual life of outstanding share options [abstract]
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatorytext blocklabelDisclosure of number and weighted average remaining contractual life of outstanding share options [text block]Disclosure: IFRS 2.45 d
documentationThe disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItemsline itemslabelDisclosure of number and weighted average remaining contractual life of outstanding share options [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTabletablelabelDisclosure of number and weighted average remaining contractual life of outstanding share options [table]Disclosure: IFRS 2.45 d
documentationSchedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstractlabelDisclosure of objectives, policies and processes for managing capital [abstract]
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatorytext blocklabelDisclosure of objectives, policies and processes for managing capital [text block]Disclosure: IAS 1.134
documentationThe disclosure of information that enables users of financial statements to evaluate the entity’s objectives, policies and processes for managing capital.
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItemsline itemslabelDisclosure of objectives, policies and processes for managing capital [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTabletablelabelDisclosure of objectives, policies and processes for managing capital [table]Disclosure: IAS 1.136
documentationSchedule disclosing information related to the objectives, policies and processes for managing capital.
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsAbstractlabelDisclosure of offsetting of financial assets [abstract]
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatorytext blocklabelDisclosure of offsetting of financial assets and financial liabilities [text block]Disclosure: IFRS 7 – Offsetting financial assets and financial liabilities
documentationThe disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsExplanatorytext blocklabelDisclosure of offsetting of financial assets [text block]Disclosure: IFRS 7.13C
documentationThe disclosure of the offsetting of financial assets. [Refer: Financial assets]
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsLineItemsline itemslabelDisclosure of offsetting of financial assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsTabletablelabelDisclosure of offsetting of financial assets [table]Disclosure: IFRS 7.13C
documentationSchedule disclosing information related to the offsetting of financial assets.
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesAbstractlabelDisclosure of offsetting of financial liabilities [abstract]
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesExplanatorytext blocklabelDisclosure of offsetting of financial liabilities [text block]Disclosure: IFRS 7.13C
documentationThe disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesLineItemsline itemslabelDisclosure of offsetting of financial liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesTabletablelabelDisclosure of offsetting of financial liabilities [table]Disclosure: IFRS 7.13C
documentationSchedule disclosing information related to the offsetting of financial liabilities.
ifrs-fullDisclosureOfOperatingSegmentsAbstractlabelDisclosure of operating segments [abstract]
ifrs-fullDisclosureOfOperatingSegmentsExplanatorytext blocklabelDisclosure of operating segments [text block]Disclosure: IFRS 8.23
documentationThe disclosure of operating segments. [Refer: Operating segments [member]]
ifrs-fullDisclosureOfOperatingSegmentsLineItemsline itemslabelDisclosure of operating segments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfOperatingSegmentsTabletablelabelDisclosure of operating segments [table]Disclosure: IFRS 8.23
documentationSchedule disclosing information related to operating segments.
ifrs-fullDisclosureOfOtherAssetsExplanatorytext blocklabelDisclosure of other assets [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other assets. [Refer: Other assets]
ifrs-fullDisclosureOfOtherCurrentAssetsExplanatorytext blocklabelDisclosure of other current assets [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other current assets. [Refer: Other current assets]
ifrs-fullDisclosureOfOtherCurrentLiabilitiesExplanatorytext blocklabelDisclosure of other current liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other current liabilities. [Refer: Other current liabilities]
ifrs-fullDisclosureOfOtherLiabilitiesExplanatorytext blocklabelDisclosure of other liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other liabilities. [Refer: Other liabilities]
ifrs-fullDisclosureOfOtherNoncurrentAssetsExplanatorytext blocklabelDisclosure of other non-current assets [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other non-current assets. [Refer: Other non-current assets]
ifrs-fullDisclosureOfOtherNoncurrentLiabilitiesExplanatorytext blocklabelDisclosure of other non-current liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other non-current liabilities. [Refer: Other non-current liabilities]
ifrs-fullDisclosureOfOtherOperatingExpenseExplanatorytext blocklabelDisclosure of other operating expense [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other operating expense. [Refer: Other operating income (expense)]
ifrs-fullDisclosureOfOtherOperatingIncomeExpenseExplanatorytext blocklabelDisclosure of other operating income (expense) [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other operating income or expense. [Refer: Other operating income (expense)]
ifrs-fullDisclosureOfOtherOperatingIncomeExplanatorytext blocklabelDisclosure of other operating income [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other operating income. [Refer: Other operating income (expense)]
ifrs-fullDisclosureOfOtherProvisionsAbstractlabelDisclosure of other provisions [abstract]
ifrs-fullDisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatorytext blocklabelDisclosure of other provisions, contingent liabilities and contingent assets [text block]Disclosure: IAS 37 – Disclosure
documentationThe entire disclosure for other provisions, contingent liabilities and contingent assets.
ifrs-fullDisclosureOfOtherProvisionsExplanatorytext blocklabelDisclosure of other provisions [text block]Disclosure: IAS 37.84
documentationThe disclosure of other provisions. [Refer: Other provisions]
ifrs-fullDisclosureOfOtherProvisionsLineItemsline itemslabelDisclosure of other provisions [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfOtherProvisionsTabletablelabelDisclosure of other provisions [table]Disclosure: IAS 37.84
documentationSchedule disclosing information related to other provisions.
ifrs-fullDisclosureOfPerformanceObligationsAbstractlabelDisclosure of performance obligations [abstract]
ifrs-fullDisclosureOfPerformanceObligationsExplanatorytext blocklabelDisclosure of performance obligations [text block]Disclosure: IFRS 15.119
documentationThe disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]]
ifrs-fullDisclosureOfPerformanceObligationsLineItemsline itemslabelDisclosure of performance obligations [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfPerformanceObligationsTabletablelabelDisclosure of performance obligations [table]Disclosure: IFRS 15.119
documentationSchedule disclosing information related to performance obligations in contracts with customers.
ifrs-fullDisclosureOfPrepaymentsAndOtherAssetsExplanatorytext blocklabelDisclosure of prepayments and other assets [text block]Common practice: IAS 1.10 e
documentationThe disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]
ifrs-fullDisclosureOfProductsAndServicesAbstractlabelDisclosure of products and services [abstract]
ifrs-fullDisclosureOfProductsAndServicesExplanatorytext blocklabelDisclosure of products and services [text block]Disclosure: IFRS 8.32
documentationThe disclosure of the entity’s products and services. [Refer: Products and services [member]]
ifrs-fullDisclosureOfProductsAndServicesLineItemsline itemslabelDisclosure of products and services [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfProductsAndServicesTabletablelabelDisclosure of products and services [table]Disclosure: IFRS 8.32
documentationSchedule disclosing information related to the entity’s products and services.
ifrs-fullDisclosureOfProfitLossFromOperatingActivitiesExplanatorytext blocklabelDisclosure of profit (loss) from operating activities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]
ifrs-fullDisclosureOfPropertyPlantAndEquipmentAbstractlabelDisclosure of detailed information about property, plant and equipment [abstract]
ifrs-fullDisclosureOfPropertyPlantAndEquipmentExplanatorytext blocklabelDisclosure of property, plant and equipment [text block]Disclosure: IAS 16 – Disclosure
documentationThe entire disclosure for property, plant and equipment.
ifrs-fullDisclosureOfPropertyPlantAndEquipmentLineItemsline itemslabelDisclosure of detailed information about property, plant and equipment [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfPropertyPlantAndEquipmentTabletablelabelDisclosure of detailed information about property, plant and equipment [table]Disclosure: IAS 16.73
documentationSchedule disclosing information related to details of property, plant and equipment.
ifrs-fullDisclosureOfProvisionMatrixAbstractlabelDisclosure of provision matrix [abstract]
ifrs-fullDisclosureOfProvisionMatrixExplanatorytext blocklabelDisclosure of provision matrix [text block]Example: IFRS 7.35 N
documentationThe disclosure of the provision matrix.
ifrs-fullDisclosureOfProvisionMatrixLineItemsline itemslabelDisclosure of provision matrix [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfProvisionMatrixTabletablelabelDisclosure of provision matrix [table]Example: IFRS 7.35 N
documentationSchedule disclosing information related to the provision matrix.
ifrs-fullDisclosureOfProvisionsExplanatorytext blocklabelDisclosure of provisions [text block]Common practice: IAS 1.10 e
documentationThe disclosure of provisions. [Refer: Provisions]
ifrs-fullDisclosureOfQualitativeInformationAboutApplicationOfClassificationOverlayAndImpairmentRequirementsExplanatorytext blocklabelDisclosure of qualitative information about application of classification overlay and impairment requirements [text block]Disclosure: Effective 2023-01-01 IFRS 17.C28E a
documentationThe disclosure of qualitative information about the extent to which the classification overlay has been applied and whether and to what extent the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied.
ifrs-fullDisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateAbstractlabelDisclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatorytext blocklabelDisclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [text block]Disclosure: IFRS 7.24 J b
documentationThe disclosure of quantitative information about financial instruments that have yet to transition to an alternative benchmark rate.
ifrs-fullDisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateLineItemsline itemslabelDisclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateTabletablelabelDisclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [table]Disclosure: IFRS 7.24 J b
documentationSchedule disclosing information related to the quantitative information about financial instruments that have yet to transition to alternative benchmark rate.
ifrs-fullDisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstractlabelDisclosure of quantitative information about leases for lessee [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutLeasesForLessorAbstractlabelDisclosure of quantitative information about leases for lessor [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstractlabelDisclosure of quantitative information about right-of-use assets [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatorytext blocklabelDisclosure of quantitative information about right-of-use assets [text block]Disclosure: IFRS 16.53
documentationThe disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItemsline itemslabelDisclosure of quantitative information about right-of-use assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsTabletablelabelDisclosure of quantitative information about right-of-use assets [table]Disclosure: IFRS 16.53
documentationSchedule disclosing information related to right-of-use assets.
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstractlabelDisclosure of range of exercise prices of outstanding share options [abstract]
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatorytext blocklabelDisclosure of range of exercise prices of outstanding share options [text block]Disclosure: IFRS 2.45 d
documentationThe disclosure of the range of exercise prices for outstanding share options.
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItemsline itemslabelDisclosure of range of exercise prices of outstanding share options [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTabletablelabelDisclosure of range of exercise prices of outstanding share options [table]Disclosure: IFRS 2.45 d
documentationSchedule disclosing information related to the range of exercise prices of outstanding share options.
ifrs-fullDisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatorytext blocklabelDisclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests [text block]Example: IFRS 12.B26 d
documentationThe disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests in the structured entities.
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsAbstractlabelDisclosure of reclassification of financial assets [abstract]
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsExplanatorytext blocklabelDisclosure of reclassification of financial assets [text block]Disclosure: IFRS 7.12B
documentationThe disclosure of information about the reclassification of financial assets. [Refer: Financial assets]
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsLineItemsline itemslabelDisclosure of reclassification of financial assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsTabletablelabelDisclosure of reclassification of financial assets [table]Disclosure: IFRS 7.12B
documentationSchedule disclosing information related to the reclassification of financial assets.
ifrs-fullDisclosureOfReclassificationOfFinancialInstrumentsExplanatorytext blocklabelDisclosure of reclassification of financial instruments [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationAbstractlabelDisclosure of reclassifications or changes in presentation [abstract]
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationExplanatorytext blocklabelDisclosure of reclassifications or changes in presentation [text block]Disclosure: IAS 1.41
documentationThe disclosure of reclassifications or changes in the presentation of items in the financial statements.
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationLineItemsline itemslabelDisclosure of reclassifications or changes in presentation [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationTabletablelabelDisclosure of reclassifications or changes in presentation [table]Disclosure: IAS 1.41
documentationSchedule disclosing information related to reclassifications or changes in presentation.
ifrs-fullDisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatorytext blocklabelDisclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block]Disclosure: IFRS 11.C12 b
documentationThe disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities.
ifrs-fullDisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatorytext blocklabelDisclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]Disclosure: IFRS 11.C10
documentationThe disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities.
ifrs-fullDisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatorytext blocklabelDisclosure of reconciliation of changes in assets for insurance acquisition cash flows [text block]Disclosure: Effective 2023-01-01 IFRS 17.105 A
documentationThe disclosure of the reconciliation of changes in assets for insurance acquisition cash flows recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised.
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsAbstractlabelDisclosure of reconciliation of changes in biological assets [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatorytext blocklabelDisclosure of reconciliation of changes in biological assets [text block]Disclosure: IAS 41.50
documentationThe disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsLineItemsline itemslabelDisclosure of reconciliation of changes in biological assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsTabletablelabelDisclosure of reconciliation of changes in biological assets [table]Disclosure: IAS 41.50
documentationSchedule disclosing information related to the reconciliation of changes in biological assets.
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillAbstractlabelDisclosure of reconciliation of changes in goodwill [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillExplanatorytext blocklabelDisclosure of reconciliation of changes in goodwill [text block]Disclosure: IFRS 3.B67 d
documentationThe disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillLineItemsline itemslabelDisclosure of reconciliation of changes in goodwill [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillTabletablelabelDisclosure of reconciliation of changes in goodwill [table]Disclosure: IFRS 3.B67 d
documentationSchedule disclosing information related to the reconciliation of changes in goodwill.
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstractlabelDisclosure of reconciliation of changes in insurance contracts by components [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatorytext blocklabelDisclosure of reconciliation of changes in insurance contracts by components [text block]Disclosure: Effective 2023-01-01 IFRS 17.101
documentationThe disclosure of the reconciliation of changes in insurance contracts by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [member]]
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItemsline itemslabelDisclosure of reconciliation of changes in insurance contracts by components [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTabletablelabelDisclosure of reconciliation of changes in insurance contracts by components [table]Disclosure: Effective 2023-01-01 IFRS 17.101
documentationSchedule disclosing information related to the reconciliation of changes in insurance contracts by components.
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstractlabelDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatorytext blocklabelDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]Disclosure: Effective 2023-01-01 IFRS 17.100
documentationThe disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [member]]
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItemsline itemslabelDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTabletablelabelDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table]Disclosure: Effective 2023-01-01 IFRS 17.100
documentationSchedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims.
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstractlabelDisclosure of reconciliation of changes in intangible assets and goodwill [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatorytext blocklabelDisclosure of reconciliation of changes in intangible assets and goodwill [text block]Common practice: IAS 38.118
documentationThe disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItemsline itemslabelDisclosure of reconciliation of changes in intangible assets and goodwill [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTabletablelabelDisclosure of reconciliation of changes in intangible assets and goodwill [table]Common practice: IAS 38.118
documentationSchedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstractlabelDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatorytext blocklabelDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I
documentationThe 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 4.1.2 A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItemsline itemslabelDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTabletablelabelDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I
documentationSchedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments.
ifrs-fullDisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatorytext blocklabelDisclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]Disclosure: IFRS 7.B46
documentationThe disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets]
ifrs-fullDisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatorytext blocklabelDisclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]Disclosure: IFRS 7.B46
documentationThe disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities]
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstractlabelDisclosure of reconciliation of liabilities arising from financing activities [abstract]
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatorytext blocklabelDisclosure of reconciliation of liabilities arising from financing activities [text block]Example: IAS 7.44D
documentationThe disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItemsline itemslabelDisclosure of reconciliation of liabilities arising from financing activities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTabletablelabelDisclosure of reconciliation of liabilities arising from financing activities [table]Example: IAS 7.44D
documentationSchedule disclosing information related to the reconciliation of liabilities arising from financing activities.
ifrs-fullDisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatorytext blocklabelDisclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]Disclosure: IFRS 12.B14 b
documentationThe disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity’s interest in the associate. [Refer: Carrying amount [member]; Associates [member]]
ifrs-fullDisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatorytext blocklabelDisclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]Disclosure: IFRS 12.B14 b
documentationThe disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity’s interest in the joint venture. [Refer: Carrying amount [member]; Joint ventures [member]]
ifrs-fullDisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatorytext blocklabelDisclosure of redemption prohibition, transfer between financial liabilities and equity [text block]Disclosure: IFRIC 2 – Disclosure
documentationThe entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstractlabelDisclosure of redesignated financial assets and liabilities [abstract]
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatorytext blocklabelDisclosure of redesignated financial assets and liabilities [text block]Disclosure: IFRS 1.29
documentationThe disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItemsline itemslabelDisclosure of redesignated financial assets and liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTabletablelabelDisclosure of redesignated financial assets and liabilities [table]Disclosure: IFRS 1.29
documentationSchedule disclosing information related to redesignated financial assets and liabilities.
ifrs-fullDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17AbstractlabelDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract]
ifrs-fullDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Explanatorytext blocklabelDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.C32
documentationThe disclosure of redesignation of financial assets at the date of initial application of IFRS 17.
ifrs-fullDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItemsline itemslabelDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17TabletablelabelDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.C32
documentationSchedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17.
ifrs-fullDisclosureOfRegulatoryDeferralAccountsExplanatorytext blocklabelDisclosure of regulatory deferral accounts [text block]Disclosure: IFRS 14 – Disclosure, Disclosure: IFRS 14 – Presentation
documentationThe entire disclosure for regulatory deferral accounts.
ifrs-fullDisclosureOfReimbursementRightsAbstractlabelDisclosure of reimbursement rights [abstract]
ifrs-fullDisclosureOfReimbursementRightsExplanatorytext blocklabelDisclosure of reimbursement rights [text block]Disclosure: IAS 19.140 b
documentationThe disclosure of reimbursement rights related to defined benefit obligations. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
ifrs-fullDisclosureOfReimbursementRightsLineItemsline itemslabelDisclosure of reimbursement rights [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReimbursementRightsTabletablelabelDisclosure of reimbursement rights [table]Disclosure: IAS 19.140 b
documentationSchedule disclosing information related to reimbursement rights.
ifrs-fullDisclosureOfReinsuranceExplanatorytext blocklabelDisclosure of reinsurance [text block]Common practice: IAS 1.10 e
documentationThe disclosure of reinsurance.
ifrs-fullDisclosureOfRelatedPartyExplanatorytext blocklabelDisclosure of related party [text block]Disclosure: IAS 24 -, Disclosure:
documentationThe entire disclosure for related parties.
ifrs-fullDisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatorytext blocklabelDisclosure of repurchase and reverse repurchase agreements [text block]Common practice: IAS 1.10 e
documentationThe disclosure of repurchase and reverse repurchase agreements.
ifrs-fullDisclosureOfResearchAndDevelopmentExpenseExplanatorytext blocklabelDisclosure of research and development expense [text block]Common practice: IAS 1.10 e
documentationThe disclosure of research and development expense. [Refer: Research and development expense]
ifrs-fullDisclosureOfReservesAndOtherEquityInterestExplanatorytext blocklabelDisclosure of reserves within equity [text block]Disclosure: IAS 1.79 b
documentationThe disclosure of reserves within equity. [Refer: Other reserves [member]]
ifrs-fullDisclosureOfReservesWithinEquityAbstractlabelDisclosure of reserves within equity [abstract]
ifrs-fullDisclosureOfReservesWithinEquityLineItemsline itemslabelDisclosure of reserves within equity [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReservesWithinEquityTabletablelabelDisclosure of reserves within equity [table]Disclosure: IAS 1.79 b
documentationSchedule disclosing information related to reserves within equity.
ifrs-fullDisclosureOfRestrictedCashAndCashEquivalentsExplanatorytext blocklabelDisclosure of restricted cash and cash equivalents [text block]Common practice: IAS 1.10 e
documentationThe disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
ifrs-fullDisclosureOfRevenueExplanatorytext blocklabelDisclosure of revenue [text block]Common practice: IAS 1.10 e
documentationThe entire disclosure for revenue.
ifrs-fullDisclosureOfRevenueFromContractsWithCustomersExplanatorytext blocklabelDisclosure of revenue from contracts with customers [text block]Disclosure: IFRS 15 – Presentation, Disclosure: IFRS 15 – Disclosure
documentationThe entire disclosure for revenue from contracts with customers.
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstractlabelDisclosure of risk management strategy related to hedge accounting [abstract]
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatorytext blocklabelDisclosure of risk management strategy related to hedge accounting [text block]Disclosure: IFRS 7.22 A
documentationThe disclosure of risk management strategy related to hedge accounting.
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItemsline itemslabelDisclosure of risk management strategy related to hedge accounting [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTabletablelabelDisclosure of risk management strategy related to hedge accounting [table]Disclosure: IFRS 7.22 A
documentationSchedule disclosing information related to the risk management strategy in relation to hedge accounting.
ifrs-fullDisclosureOfSegmentsMajorCustomersExplanatorytext blocklabelDisclosure of major customers [text block]Disclosure: IFRS 8.34
documentationThe disclosure of major customers.
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstractlabelDisclosure of sensitivity analysis for actuarial assumptions [abstract]
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatorytext blocklabelDisclosure of sensitivity analysis for actuarial assumptions [text block]Disclosure: IAS 19.145
documentationThe disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItemsline itemslabelDisclosure of sensitivity analysis for actuarial assumptions [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsTabletablelabelDisclosure of sensitivity analysis for actuarial assumptions [table]Disclosure: IAS 19.145
documentationSchedule disclosing information related to the sensitivity analysis for actuarial assumptions.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstractlabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatorytext blocklabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]Disclosure: IFRS 13.93 h
documentationThe disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItemsline itemslabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTabletablelabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]Disclosure: IFRS 13.93 h
documentationSchedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstractlabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [abstract]
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatorytext blocklabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [text block]Disclosure: IFRS 13.93 h
documentationThe disclosure of the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItemsline itemslabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTabletablelabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [table]Disclosure: IFRS 13.93 h
documentationSchedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstractlabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatorytext blocklabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]Disclosure: IFRS 13.93 h
documentationThe disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItemsline itemslabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTabletablelabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]Disclosure: IFRS 13.93 h
documentationSchedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.
ifrs-fullDisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatorytext blocklabelDisclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.129
documentationThe disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.
ifrs-fullDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [abstract]
ifrs-fullDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatorytext blocklabelDisclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.128 a
documentationThe disclosure of the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItemsline itemslabelDisclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17TabletablelabelDisclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.128 a
documentationSchedule disclosing information related to the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfSensitivityToInsuranceRiskExplanatorytext blocklabelDisclosure of sensitivity to insurance risk [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 c (i)
documentationThe disclosure of the entity’s sensitivity to insurance risk.
ifrs-fullDisclosureOfServiceConcessionArrangementsAbstractlabelDisclosure of detailed information about service concession arrangements [abstract]
ifrs-fullDisclosureOfServiceConcessionArrangementsExplanatorytext blocklabelDisclosure of service concession arrangements [text block]Disclosure: SIC 29 – Consensus
documentationThe entire disclosure for service concession arrangements.
ifrs-fullDisclosureOfServiceConcessionArrangementsLineItemsline itemslabelDisclosure of detailed information about service concession arrangements [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfServiceConcessionArrangementsTabletablelabelDisclosure of detailed information about service concession arrangements [table]Disclosure: SIC 29.6
documentationSchedule disclosing information related to details of service concession arrangements.
ifrs-fullDisclosureOfSharebasedPaymentArrangementsExplanatorytext blocklabelDisclosure of share-based payment arrangements [text block]Disclosure: IFRS 2.44
documentationThe entire disclosure for share-based payment arrangements.
ifrs-fullDisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatorytext blocklabelDisclosure of share capital, reserves and other equity interest [text block]Disclosure: IAS 1.79
documentationThe entire disclosure for share capital, reserves and other equity interest.
ifrs-fullDisclosureOfSignificantAdjustmentsToValuationObtainedExplanatorytext blocklabelDisclosure of significant adjustments to valuation obtained [text block]Disclosure: IAS 40.77
documentationThe disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property]
ifrs-fullDisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatorytext blocklabelDisclosure of significant interest rate benchmarks to which entity’s hedging relationships are exposed [text block]Disclosure: IFRS 7.24H a
documentationThe disclosure of significant interest rate benchmarks to which the entity’s hedging relationships are exposed.
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesAbstractlabelDisclosure of associates [abstract]
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesExplanatorytext blocklabelDisclosure of associates [text block]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d
documentationThe disclosure of associates. [Refer: Associates [member]]
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesLineItemsline itemslabelDisclosure of associates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesTabletablelabelDisclosure of associates [table]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d
documentationSchedule disclosing information related to associates.
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesAbstractlabelDisclosure of subsidiaries [abstract]
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesExplanatorytext blocklabelDisclosure of subsidiaries [text block]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a
documentationThe disclosure of subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesLineItemsline itemslabelDisclosure of subsidiaries [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesTabletablelabelDisclosure of subsidiaries [table]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a
documentationSchedule disclosing information related to subsidiaries.
ifrs-fullDisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatorytext blocklabelDisclosure of significant judgements and assumptions made in relation to interests in other entities [text block]Disclosure: IFRS 12.7
documentationThe disclosure of significant judgements and assumptions made in relation to interests in other entities.
ifrs-fullDisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17Explanatorytext blocklabelDisclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.117
documentationThe disclosure of the significant judgements and changes in judgements made in applying IFRS 17. Specifically, an entity shall disclose the inputs, assumptions and estimation techniques used.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstractlabelDisclosure of significant unobservable inputs used in fair value measurement of assets [abstract]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatorytext blocklabelDisclosure of significant unobservable inputs used in fair value measurement of assets [text block]Disclosure: IFRS 13.93 d
documentationThe disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItemsline itemslabelDisclosure of significant unobservable inputs used in fair value measurement of assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTabletablelabelDisclosure of significant unobservable inputs used in fair value measurement of assets [table]Disclosure: IFRS 13.93 d
documentationSchedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstractlabelDisclosure of significant unobservable inputs used in fair value measurement of equity [abstract]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatorytext blocklabelDisclosure of significant unobservable inputs used in fair value measurement of equity [text block]Disclosure: IFRS 13.93 d
documentationThe disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItemsline itemslabelDisclosure of significant unobservable inputs used in fair value measurement of equity [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTabletablelabelDisclosure of significant unobservable inputs used in fair value measurement of equity [table]Disclosure: IFRS 13.93 d
documentationSchedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstractlabelDisclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatorytext blocklabelDisclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]Disclosure: IFRS 13.93 d
documentationThe disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItemsline itemslabelDisclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTabletablelabelDisclosure of significant unobservable inputs used in fair value measurement of liabilities [table]Disclosure: IFRS 13.93 d
documentationSchedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.
ifrs-fullDisclosureOfSubordinatedLiabilitiesExplanatorytext blocklabelDisclosure of subordinated liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of subordinated liabilities. [Refer: Subordinated liabilities]
ifrs-fullDisclosureOfSummaryOfSignificantAccountingPoliciesExplanatorytext blocklabelDisclosure of significant accounting policies [text block]Disclosure: IAS 1.117 – Expiry date 2023-01-01
documentationThe entire disclosure for significant accounting policies applied by the entity.
ifrs-fullDisclosureOfTaxReceivablesAndPayablesExplanatorytext blocklabelDisclosure of tax receivables and payables [text block]Common practice: IAS 1.10 e
documentationThe disclosure of tax receivables and payables.
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstractlabelDisclosure of temporary difference, unused tax losses and unused tax credits [abstract]
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatorytext blocklabelDisclosure of temporary difference, unused tax losses and unused tax credits [text block]Disclosure: IAS 12.81 g
documentationThe disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItemsline itemslabelDisclosure of temporary difference, unused tax losses and unused tax credits [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTabletablelabelDisclosure of temporary difference, unused tax losses and unused tax credits [table]Disclosure: IAS 12.81 g
documentationSchedule disclosing information related to temporary differences, unused tax losses and unused tax credits.
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstractlabelDisclosure of terms and conditions of share-based payment arrangement [abstract]
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatorytext blocklabelDisclosure of terms and conditions of share-based payment arrangement [text block]Disclosure: IFRS 2.45
documentationThe disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItemsline itemslabelDisclosure of terms and conditions of share-based payment arrangement [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTabletablelabelDisclosure of terms and conditions of share-based payment arrangement [table]Disclosure: IFRS 2.45
documentationSchedule disclosing information related to terms and conditions of share-based payment arrangements.
ifrs-fullDisclosureOfTradeAndOtherPayablesExplanatorytext blocklabelDisclosure of trade and other payables [text block]Common practice: IAS 1.10 e
documentationThe disclosure of trade and other payables. [Refer: Trade and other payables]
ifrs-fullDisclosureOfTradeAndOtherReceivablesExplanatorytext blocklabelDisclosure of trade and other receivables [text block]Common practice: IAS 1.10 e
documentationThe disclosure of trade and other receivables. [Refer: Trade and other receivables]
ifrs-fullDisclosureOfTradingIncomeExpenseExplanatorytext blocklabelDisclosure of trading income (expense) [text block]Common practice: IAS 1.10 e
documentationThe disclosure of trading income (expense). [Refer: Trading income (expense)]
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstractlabelDisclosure of transaction price allocated to remaining performance obligations [abstract]
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatorytext blocklabelDisclosure of transaction price allocated to remaining performance obligations [text block]Disclosure: IFRS 15.120 b (i)
documentationThe disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItemsline itemslabelDisclosure of transaction price allocated to remaining performance obligations [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTabletablelabelDisclosure of transaction price allocated to remaining performance obligations [table]Disclosure: IFRS 15.120 b (i)
documentationSchedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers.
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesAbstractlabelDisclosure of transactions between related parties [abstract]
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesExplanatorytext blocklabelDisclosure of transactions between related parties [text block]Disclosure: IAS 24.18
documentationThe disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesLineItemsline itemslabelDisclosure of transactions between related parties [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesTabletablelabelDisclosure of transactions between related parties [table]Disclosure: IAS 24.19
documentationSchedule disclosing information related to transactions between related parties.
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstractlabelDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatorytext blocklabelDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]Disclosure: IFRS 3.B64 l
documentationThe disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItemsline itemslabelDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTabletablelabelDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]Disclosure: IFRS 3.B64 l
documentationSchedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations.
ifrs-fullDisclosureOfTransfersOfFinancialAssetsExplanatorytext blocklabelDisclosure of transfers of financial assets [text block]Disclosure: IFRS 7 – Transfers of financial assets
documentationThe disclosure of transfers of financial assets. [Refer: Financial assets]
ifrs-fullDisclosureOfTreasurySharesExplanatorytext blocklabelDisclosure of treasury shares [text block]Common practice: IAS 1.10 e
documentationThe disclosure of treasury shares. [Refer: Treasury shares]
ifrs-fullDisclosureOfTypesOfInsuranceContractsAbstractlabelDisclosure of types of insurance contracts [abstract]
ifrs-fullDisclosureOfTypesOfInsuranceContractsExplanatorytext blocklabelDisclosure of types of insurance contracts [text block]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThe disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullDisclosureOfTypesOfInsuranceContractsLineItemsline itemslabelDisclosure of types of insurance contracts [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfTypesOfInsuranceContractsTabletablelabelDisclosure of types of insurance contracts [table]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationSchedule disclosing information related to types of insurance contracts.
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesAbstractlabelDisclosure of unconsolidated structured entities [abstract]
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesExplanatorytext blocklabelDisclosure of unconsolidated structured entities [text block]Disclosure: IFRS 12.B4 e
documentationThe disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]]
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesLineItemsline itemslabelDisclosure of unconsolidated structured entities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesTabletablelabelDisclosure of unconsolidated structured entities [table]Disclosure: IFRS 12.B4 e
documentationSchedule disclosing information related to unconsolidated structured entities.
ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyAbstractlabelDisclosure of voluntary change in accounting policy [abstract]
ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyLineItemsline itemslabelDisclosure of voluntary change in accounting policy [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyTabletablelabelDisclosure of voluntary change in accounting policy [table]Disclosure: IAS 8.29
documentationSchedule disclosing information related to a voluntary change in accounting policy.
ifrs-fullDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstractlabelDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract]
ifrs-fullDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatorytext blocklabelDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]Disclosure: Effective 2023-01-01 IFRS 17.120
documentationThe disclosure of the yield curve used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17.
ifrs-fullDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItemsline itemslabelDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTabletablelabelDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table]Disclosure: Effective 2023-01-01 IFRS 17.120
documentationSchedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items.
ifrs-fullDisclosuresAboutOverlayApproachAbstractlabelDisclosures about overlay approach [abstract]
ifrs-fullDisclosuresAboutTemporaryExemptionFromIFRS9AbstractlabelDisclosures about temporary exemption from IFRS 9 [abstract]
ifrs-fullDisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactionstextlabelDisclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactionsDisclosure: IAS 24.23
documentationThe disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions, made only if such terms can be substantiated.
ifrs-fullDisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatementstextlabelExplanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issueDisclosure: IFRS 7.18 c
documentationThe explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue.
ifrs-fullDiscontinuedOperationsMembermemberlabelDiscontinued operations [member]Disclosure: IFRS 5 – Presentation and disclosure
documentationThis 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 coordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Subsidiaries [member]]
ifrs-fullDiscountedCashFlowMembermemberlabelDiscounted cash flow [member]Example: IFRS 13.B11 a, Example: IFRS 13.IE63
documentationThis member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]]
ifrs-fullDiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLeaseX instant, debitlabelDiscounted unguaranteed residual value of assets subject to finance leaseDisclosure: IFRS 16.94
documentationThe amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullDiscountRateMeasurementInputMembermemberlabelDiscount rate, measurement input [member]Common practice: IFRS 13.93 d
documentationThis member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
ifrs-fullDiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposalX.XX instantlabelDiscount rate used in current measurement of fair value less costs of disposalDisclosure: IAS 36.130 f (iii)
documentationThe discount rate used in the current measurement of fair value less costs of disposal.
ifrs-fullDiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposalX.XX instantlabelDiscount rate used in previous measurement of fair value less costs of disposalDisclosure: IAS 36.130 f (iii)
documentationThe discount rate used in the previous measurement of fair value less costs of disposal.
ifrs-fullDiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalancesX.XX instantlabelDiscount rate used to reflect time value of money, regulatory deferral account balancesDisclosure: IFRS 14.33 b
documentationThe discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
ifrs-fullDiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatementstextlabelDiscussion of impact that initial application of new IFRS is expected to have on financial statementsExample: IAS 8.31 e (i)
documentationThe discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.
ifrs-fullDisposalGroupsClassifiedAsHeldForSaleMembermemberlabelDisposal groups classified as held for sale [member]Disclosure: IFRS 5 – Presentation and disclosure, Common practice: IFRS 5.38
documentationThis member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction.
ifrs-fullDisposalOfMajorSubsidiaryMembermemberlabelDisposal of major subsidiary [member]Example: IAS 10.22 a
documentationThis member stands for the disposal of a major subsidiary. [Refer: Subsidiaries [member]]
ifrs-fullDisposalsAndRetirementsIntangibleAssetsAndGoodwill(X) duration, creditlabelDisposals and retirements, intangible assets and goodwillCommon practice: IAS 38.118 e
documentationThe decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]
negatedTotalLabelTotal disposals and retirements, intangible assets and goodwill
ifrs-fullDisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstractlabelDisposals and retirements, intangible assets and goodwill [abstract]
ifrs-fullDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill(X) duration, creditlabelDisposals and retirements, intangible assets other than goodwillCommon practice: IAS 38.118 e
documentationThe decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]
negatedTotalLabelTotal disposals and retirements, intangible assets other than goodwill
ifrs-fullDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstractlabelDisposals and retirements, intangible assets other than goodwill [abstract]
ifrs-fullDisposalsAndRetirementsPropertyPlantAndEquipment(X) duration, creditlabelDisposals and retirements, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]
negatedTotalLabelTotal disposals and retirements, property, plant and equipment
ifrs-fullDisposalsAndRetirementsPropertyPlantAndEquipmentAbstractlabelDisposals and retirements, property, plant and equipment [abstract]
ifrs-fullDisposalsBiologicalAssets(X) duration, creditlabelDisposals, biological assetsDisclosure: IAS 41.50 c
documentationThe decrease in biological assets resulting from disposals. [Refer: Biological assets]
negatedLabelDisposals, biological assets
ifrs-fullDisposalsIntangibleAssetsAndGoodwill(X) duration, creditlabelDisposals, intangible assets and goodwillCommon practice: IAS 38.118 e (ii)
documentationThe decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]
negatedLabelDisposals, intangible assets and goodwill
ifrs-fullDisposalsIntangibleAssetsOtherThanGoodwill(X) duration, creditlabelDisposals, intangible assets other than goodwillDisclosure: IAS 38.118 e (ii)
documentationThe decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]
negatedLabelDisposals, intangible assets other than goodwill
ifrs-fullDisposalsInvestmentProperty(X) duration, creditlabelDisposals, investment propertyDisclosure: IAS 40.76 c, Disclosure: IAS 40.79 d (iii)
documentationThe decrease in investment property resulting from disposals. [Refer: Investment property]
negatedLabelDisposals, investment property
ifrs-fullDisposalsPropertyPlantAndEquipment(X) duration, creditlabelDisposals, property, plant and equipmentDisclosure: IAS 16.73 e (ii)
documentationThe decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]
negatedLabelDisposals, property, plant and equipment
ifrs-fullDistributionAndAdministrativeExpenseX duration, debitlabelDistribution and administrative expenseCommon practice: IAS 1.85
documentationThe amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]
ifrs-fullDistributionCosts(X) duration, debitlabelDistribution costsExample: IAS 1.103, Disclosure: IAS 1.99
documentationThe amount of costs relating to the distribution of goods and services.
negatedLabelDistribution costs
ifrs-fullDividendPayablesX instant, creditlabelDividend payablesCommon practice: IAS 1.55
documentationThe amount of dividends that the company has declared but not yet paid.
ifrs-fullDividendsClassifiedAsExpenseX duration, debitlabelDividends classified as expenseExample: IAS 32.40
documentationThe amount of dividends classified as an expense.
ifrs-fullDividendsPaid(X) duration, debitlabelDividends recognised as distributions to ownersDisclosure: IAS 1.107
documentationThe amount of dividends recognised as distributions to owners.
negatedLabelDividends recognised as distributions to owners
ifrs-fullDividendsPaidClassifiedAsFinancingActivities(X) duration, creditlabelDividends paid, classified as financing activitiesDisclosure: IAS 7.31
documentationThe cash outflow for dividends paid by the entity, classified as financing activities.
negatedTerseLabelDividends paid
ifrs-fullDividendsPaidClassifiedAsOperatingActivities(X) duration, creditlabelDividends paid, classified as operating activitiesDisclosure: IAS 7.31
documentationThe cash outflow for dividends paid by the entity, classified as operating activities.
negatedTerseLabelDividends paid
ifrs-fullDividendsPaidOrdinarySharesX duration, debitlabelDividends paid, ordinary sharesDisclosure: IAS 34.16 A f
documentationThe amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]
ifrs-fullDividendsPaidOrdinarySharesPerShareX.XX durationlabelDividends paid, ordinary shares per shareDisclosure: IAS 34.16 A f
documentationThe amount of dividends paid per ordinary share.
ifrs-fullDividendsPaidOtherSharesX duration, debitlabelDividends paid, other sharesDisclosure: IAS 34.16 A f
documentationThe amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]
ifrs-fullDividendsPaidOtherSharesPerShareX.XX durationlabelDividends paid, other shares per shareDisclosure: IAS 34.16 A f
documentationThe amount of dividends paid per other share.
ifrs-fullDividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivitiesX duration, creditlabelDividends paid to equity holders of parent, classified as financing activitiesCommon practice: IAS 7.17
documentationThe cash outflow for dividends paid to equity holders of the parent, classified as financing activities.
ifrs-fullDividendsPaidToNoncontrollingInterestsX duration, creditlabelDividends paid to non-controlling interestsDisclosure: IFRS 12.B10 a
documentationThe amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]
ifrs-fullDividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivitiesX duration, creditlabelDividends paid to non-controlling interests, classified as financing activitiesCommon practice: IAS 7.17
documentationThe cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]
ifrs-fullDividendsPayableX instant, creditlabelDividends payable, non-cash assets distributionsDisclosure: IFRIC 17.16 a
documentationThe amount of dividends payable by means of the distribution of non-cash assets to owners.
ifrs-fullDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersX durationlabelDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to ownersDisclosure: IAS 10.13, Disclosure: IAS 1.137 a
documentationThe 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.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShareX.XX durationlabelDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per shareDisclosure: IAS 1.137 a
documentationThe amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.
ifrs-fullDividendsReceivedX duration, debitlabelDividends receivedDisclosure: IFRS 12.B12 a
documentationThe amount of dividends received.
ifrs-fullDividendsReceivedClassifiedAsInvestingActivitiesX duration, debitlabelDividends received, classified as investing activitiesDisclosure: IAS 7.31
documentationThe cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]
terseLabelDividends received
ifrs-fullDividendsReceivedClassifiedAsOperatingActivitiesX duration, debitlabelDividends received, classified as operating activitiesDisclosure: IAS 7.31
documentationThe cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]
terseLabelDividends received
ifrs-fullDividendsReceivedFromAssociatesClassifiedAsInvestingActivitiesX duration, debitlabelDividends received from associates, classified as investing activitiesCommon practice: IAS 7.16
documentationThe cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received]
ifrs-fullDividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivitiesX duration, debitlabelDividends received from investments accounted for using equity method, classified as investing activitiesCommon practice: IAS 7.16
documentationThe cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received]
ifrs-fullDividendsReceivedFromJointVenturesClassifiedAsInvestingActivitiesX duration, debitlabelDividends received from joint ventures, classified as investing activitiesCommon practice: IAS 7.16
documentationThe cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received]
ifrs-fullDividendsRecognisedAsDistributionsToNoncontrollingInterestsX duration, debitlabelDividends recognised as distributions to non-controlling interestsCommon practice: IAS 1.106 d
documentationThe amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]
ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentX duration, debitlabelDividends recognised as distributions to owners of parentCommon practice: IAS 1.106 d
documentationThe amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]
ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYearX duration, debitlabelDividends recognised as distributions to owners of parent, relating to current yearCommon practice: IAS 1.106 d
documentationThe amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]
ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYearsX duration, debitlabelDividends recognised as distributions to owners of parent, relating to prior yearsCommon practice: IAS 1.106 d
documentationThe amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]
ifrs-fullDividendsRecognisedAsDistributionsToOwnersPerShareX.XX durationlabelDividends recognised as distributions to owners per shareDisclosure: IAS 1.107
documentationThe amount, per share, of dividends recognised as distributions to owners.
ifrs-fullDividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriodX duration, creditlabelDividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during periodDisclosure: IFRS 7.11 A d
documentationThe amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]
ifrs-fullDividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriodX duration, creditlabelDividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting periodDisclosure: IFRS 7.11 A d
documentationThe amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]
ifrs-fullDomicileOfEntitytextlabelDomicile of entityDisclosure: IAS 1.138 a
documentationThe country of domicile of the entity. [Refer: Country of domicile [member]]
ifrs-fullDonationsAndSubsidiesExpenseX duration, debitlabelDonations and subsidies expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from donations and subsidies.
ifrs-fullEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstractlabelEarnings (loss) per instrument, participating equity instruments other than ordinary shares [abstract]
ifrs-fullEarningsPerShareAbstractlabelEarnings per share [abstract]
ifrs-fullEarningsPerShareExplanatorytext blocklabelEarnings per share [text block]Disclosure: IAS 33.66
documentationThe disclosure of earnings per share.
ifrs-fullEarningsPerShareLineItemsline itemslabelEarnings per share [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullEarningsPerShareTabletablelabelEarnings per share [table]Disclosure: IAS 33.66
documentationSchedule disclosing information related to earnings per share.
ifrs-fullEffectiveDateOfRevaluationRightofuseAssetstextlabelEffective date of revaluation, right-of-use assetsDisclosure: IFRS 16.57
documentationThe effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]
ifrs-fullEffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwilltextlabelEffective dates of revaluation, intangible assets other than goodwillDisclosure: IAS 38.124 a (i)
documentationThe effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill]
ifrs-fullEffectiveDatesOfRevaluationPropertyPlantAndEquipmenttextlabelEffective dates of revaluation, property, plant and equipmentDisclosure: IAS 16.77 a
documentationThe effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
ifrs-fullEffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9X.XX instantlabelEffective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9Disclosure: IFRS 7.42 N a
documentationThe effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]
ifrs-fullEffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9X.XX instantlabelEffective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9Disclosure: IFRS 7.42 N a
documentationThe effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]
ifrs-fullEffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsX.XX instantlabelEffective interest rate of financial assets reclassified out of available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.12 A f
documentationThe effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]
ifrs-fullEffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossX.XX instantlabelEffective interest rate of financial assets reclassified out of financial assets at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A f
documentationThe effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullEffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxisaxislabelEffect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis]Disclosure: Effective 2023-01-01 IFRS 17.113 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullEffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMembermemberlabelEffect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member]Disclosure: Effective 2023-01-01 IFRS 17.113 b
documentationThis member stands for the effect of the adjustments for financial statement line items affected by the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]
ifrs-fullEffectOfAssetCeilingMembermemberlabelEffect of asset ceiling [member]Disclosure: IAS 19.140 a (iii)
documentationThis member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [member]]
ifrs-fullEffectOfExchangeRateChangesOnCashAndCashEquivalentsX duration, debitlabelEffect of exchange rate changes on cash and cash equivalentsDisclosure: IAS 7.25, Disclosure: IAS 7.28
documentationThe effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]
ifrs-fullEffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstractlabelEffect of exchange rate changes on cash and cash equivalents [abstract]
ifrs-fullEffectOfOverlayApproachReclassificationAxisaxislabelEffect of overlay approach reclassification [axis]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullEffectOfOverlayApproachReclassificationMembermemberlabelEffect of overlay approach reclassification [member]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e
documentationThis member stands for the effect of the overlay approach reclassification.
ifrs-fullEffectOfTransitionToIFRSsMembermemberlabelEffect of transition to IFRSs [member]Disclosure: IFRS 1.24
documentationThis member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]
ifrs-fullEffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeaturesX duration, creditlabelEffect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.112
documentationThe amount of the effect on the adjustment to the contractual service margin in the current period of a choice not to adjust the contractual service margin for some changes in the fulfilment cash flows of contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
ifrs-fullEightYearsBeforeReportingYearMembermemberlabelEight years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended eight years before the end of the reporting year.
ifrs-fullElectricityDistributionMembermemberlabelElectricity distribution [member]Example: IFRS 14.33, Example: IFRS 14.IE2
documentationThis member stands for an entity’s activity related to distribution of electricity.
ifrs-fullEliminationOfIntersegmentAmountsMembermemberlabelElimination of intersegment amounts [member]Example: IFRS 8.28, Example: IFRS 8.IG4
documentationThis member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity’s financial statements.
ifrs-fullEmployeeBenefitsExpenseX duration, debitlabelEmployee benefits expenseExample: IAS 1.102, Disclosure: IAS 1.104, Disclosure: IAS 1.99
documentationThe expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.
commentaryGuidanceUse this line item to tag employee benefits expenses including expenses from share-based payment transactions with employees (or when expenses from share-based payment transactions with employees are zero). Do NOT use this line item to tag employee benefits expenses excluding expenses from share-based payment transactions with employees.
totalLabelTotal employee benefits expense
negatedLabelEmployee benefits expense
ifrs-fullEmployeeContributionsX duration, creditlabelEmployee contributionsDisclosure: IAS 26.35 b (ii)
documentationThe amount of employee contributions to retirement benefit plans.
ifrs-fullEmployerContributionsX duration, creditlabelEmployer contributionsDisclosure: IAS 26.35 b (i)
documentationThe amount of employer contributions to retirement benefit plans.
ifrs-fullEnergyExpenseX duration, debitlabelEnergy expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from the consumption of energy.
ifrs-fullEnergyTransmissionChargesX duration, debitlabelEnergy transmission chargesCommon practice: IAS 1.112 c
documentationThe amount of charges related to transmission of energy.
ifrs-fullEnteringIntoSignificantCommitmentsOrContingentLiabilitiesMembermemberlabelEntering into significant commitments or contingent liabilities [member]Example: IAS 10.22 i
documentationThis member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullEntitysOwnEquityInstrumentsMembermember [default]labelEntity’s own equity instruments [member]Disclosure: IFRS 13.93
documentationThis member stands for equity instruments issued by the entity. It also represents the standard value for the "Classes of entity’s own equity instruments" axis if no other member is used.
ifrs-fullEntitysTotalForAssociatesMembermember [default]labelEntity’s total for associates [member]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThis member stands for the standard value for the "Associates" axis if no other member is used.
ifrs-fullEntitysTotalForBusinessCombinationsMembermember [default]labelEntity’s total for business combinations [member]Disclosure: IFRS 3.B64, Disclosure: IFRS 3.B67
documentationThis member stands for the standard value for the "Business combinations" axis if no other member is used.
ifrs-fullEntitysTotalForCashgeneratingUnitsMembermember [default]labelEntity’s total for cash-generating units [member]Disclosure: IAS 36.134, Disclosure: IAS 36.135
documentationThis member stands for the standard value for the "Cash-generating units" axis if no other member is used.
ifrs-fullEntitysTotalForConsolidatedStructuredEntitiesMembermember [default]labelEntity’s total for consolidated structured entities [member]Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities
documentationThis member stands for the standard value for the "Consolidated structured entities" axis if no other member is used.
ifrs-fullEntitysTotalForExternalCreditGradesMembermember [default]labelEntity’s total for external credit grades [member]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG24 a
documentationThis member stands for the standard value for the "External credit grades" axis if no other member is used.
ifrs-fullEntitysTotalForImpairmentOfFinancialAssetsMembermember [default]labelEntity’s total for impairment of financial assets [member]Disclosure: Expiry date 2023-01-01 IFRS 7.37
documentationThis member stands for the standard value for the "Impairment of financial assets" axis if no other member is used.
ifrs-fullEntitysTotalForIndividualAssetsOrCashgeneratingUnitsMembermember [default]labelEntity’s total for individual assets or cash-generating units [member]Disclosure: IAS 36.130
documentationThis member stands for the standard value for the "Individual assets or cash-generating units" axis if no other member is used.
ifrs-fullEntitysTotalForInternalCreditGradesMembermember [default]labelEntity’s total for internal credit grades [member]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG25 b
documentationThis member stands for the standard value for the "Internal credit grades" axis if no other member is used.
ifrs-fullEntitysTotalForJointOperationsMembermember [default]labelEntity’s total for joint operations [member]Disclosure: IFRS 12.B4 c
documentationThis member stands for the standard value for the "Joint operations" axis if no other member is used.
ifrs-fullEntitysTotalForJointVenturesMembermember [default]labelEntity’s total for joint ventures [member]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThis member stands for the standard value for the "Joint ventures" axis if no other member is used.
ifrs-fullEntitysTotalForProbabilityOfDefaultMembermember [default]labelEntity’s total for probability of default [member]Example: IFRS 7.35M, Example: IFRS 7.IG20C
documentationThis member stands for the standard value for the "Probability of default" axis if no other member is used.
ifrs-fullEntitysTotalForRelatedPartiesMembermember [default]labelEntity’s total for related parties [member]Disclosure: IAS 24.19
documentationThis member stands for the standard value for the "Categories of related parties" axis if no other member is used.
ifrs-fullEntitysTotalForSegmentConsolidationItemsMembermember [default]labelEntity’s total for segment consolidation items [member]Disclosure: IFRS 8.28
documentationThis member stands for the standard value for the "Segment consolidation items" axis if no other member is used.
ifrs-fullEntitysTotalForSubsidiariesMembermember [default]labelEntity’s total for subsidiaries [member]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a
documentationThis member stands for the standard value for the "Subsidiaries" axis if no other member is used.
ifrs-fullEntitysTotalForUnconsolidatedStructuredEntitiesMembermember [default]labelEntity’s total for unconsolidated structured entities [member]Disclosure: IFRS 12.B4 e
documentationThis member stands for the standard value for the "Unconsolidated structured entities" axis if no other member is used.
ifrs-fullEntitysTotalForUnconsolidatedSubsidiariesMembermember [default]labelEntity’s total for unconsolidated subsidiaries [member]Disclosure: IFRS 12.19B
documentationThis member stands for the standard value for the "Unconsolidated subsidiaries" axis if no other member is used.
ifrs-fullEquityX instant, creditlabelEquityDisclosure: 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
documentationThe amount of residual interest in the assets of the entity after deducting all its liabilities.
totalLabelTotal equity
periodStartLabelEquity at beginning of period
periodEndLabelEquity at end of period
ifrs-fullEquityAbstractlabelEquity [abstract]
ifrs-fullEquityAndLiabilitiesX instant, creditlabelEquity and liabilitiesDisclosure: IAS 1.55
documentationThe amount of the entity’s equity and liabilities. [Refer: Equity; Liabilities]
totalLabelTotal equity and liabilities
ifrs-fullEquityAndLiabilitiesAbstractlabelEquity and liabilities [abstract]
ifrs-fullEquityAttributableToOwnersOfParentX instant, creditlabelEquity attributable to owners of parentDisclosure: IAS 1.54 r
documentationThe amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.
totalLabelTotal equity attributable to owners of parent
ifrs-fullEquityAttributableToOwnersOfParentMembermemberlabelEquity attributable to owners of parent [member]Disclosure: IAS 1.106
documentationThis member stands for equity attributable to the owners of the parent.
ifrs-fullEquityInstrumentsAmountContributedToFairValueOfPlanAssetsX instant, debitlabelEquity instruments, amount contributed to fair value of plan assetsExample: IAS 19.142 b
documentationThe amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullEquityInstrumentsHeldX instant, debitlabelEquity instruments heldCommon practice: IAS 1.55
documentationThe amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities.
ifrs-fullEquityInstrumentsPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelEquity instruments, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 b
documentationThe percentage equity instruments contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Equity instruments, amount contributed to fair value of plan assets]
ifrs-fullEquityInterestsOfAcquirerX instant, creditlabelEquity interests of acquirerDisclosure: IFRS 3.B64 f (iv)
documentationThe fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]
ifrs-fullEquityInvestmentsMembermemberlabelEquity investments [member]Example: IFRS 7.6, Example: IFRS 7.IG40B
documentationThis member stands for investments in equity instruments.
ifrs-fullEquityLiabilitiesAndRegulatoryDeferralAccountCreditBalancesX instant, creditlabelEquity, liabilities and regulatory deferral account credit balancesDisclosure: IFRS 14.21
documentationThe amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]
ifrs-fullEquityMembermemberlabelEquity [member]Disclosure: IAS 1.106
documentationThis member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the "Components of equity" axis if no other member is used.
ifrs-fullEquityPriceRiskMembermemberlabelEquity price risk [member]Example: IFRS 7.40 a, Example: IFRS 7.IG32
documentationThis member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]
ifrs-fullEquityReclassifiedIntoFinancialLiabilitiesX durationlabelEquity reclassified into financial liabilitiesDisclosure: IAS 1.80 A
documentationThe amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullEstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsX duration, debitlabelEstimated cash flows of financial assets reclassified out of available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.12 A f
documentationThe estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]
ifrs-fullEstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossX duration, debitlabelEstimated cash flows of financial assets reclassified out of financial assets at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A f
documentationThe estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullEstimatedFinancialEffectContingentLiabilitiesInBusinessCombinationX instant, creditlabelEstimated financial effect, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j (i)
documentationThe amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Contingent liabilities [member]]
ifrs-fullEstimatedFinancialEffectOfContingentAssetsX instant, debitlabelEstimated financial effect of contingent assetsDisclosure: IAS 37.89
documentationThe amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.
ifrs-fullEstimatedFinancialEffectOfContingentLiabilitiesX instant, creditlabelEstimated financial effect of contingent liabilitiesDisclosure: IAS 37.86 a
documentationThe amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullEstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlanX duration, creditlabelEstimate of benefit payments expected to be paid from defined benefit planExample: IAS 19.147 c
documentationThe estimate of the amounts expected to be paid from defined benefit plan in future. [Refer: Defined benefit plans [member]; Maturity [axis]]
ifrs-fullEstimateOfContributionsExpectedToBePaidToPlanX duration, creditlabelEstimate of contributions expected to be paid to plan for next annual reporting periodDisclosure: IAS 19.147 b, Disclosure: IAS 19.148 d (iii)
documentationThe estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]]
ifrs-fullEstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17X instant, creditlabelEstimate of undiscounted claims that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThe estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17.
ifrs-fullEstimatesOfPresentValueOfFutureCashFlowsMembermemberlabelEstimates of present value of future cash flows [member]Disclosure: Effective 2023-01-01 IFRS 17.100 c (i), Disclosure: Effective 2023-01-01 IFRS 17.101 a
documentationThis member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [member]]
ifrs-fullEstimatesOfPresentValueOfFutureCashInflowsMembermemberlabelEstimates of present value of future cash inflows [member]Disclosure: Effective 2023-01-01 IFRS 17.107 b
documentationThis member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [member]]
ifrs-fullEstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilitiesX instant, creditlabelEstimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilitiesDisclosure: Effective 2023-01-01 IFRS 17.132 b (ii)
documentationThe amount of the estimates of the present value of future cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.
ifrs-fullEstimatesOfPresentValueOfFutureCashOutflowsMembermemberlabelEstimates of present value of future cash outflows [member]Disclosure: Effective 2023-01-01 IFRS 17.107 a
documentationThis member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [member]]
ifrs-fullEstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMembermemberlabelEstimates of present value of future cash outflows other than insurance acquisition cash flows [member]Disclosure: Effective 2023-01-01 IFRS 17.107 a
documentationThis member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]
ifrs-fullEstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMembermemberlabelEstimates of present value of insurance acquisition cash flows [member]Disclosure: Effective 2023-01-01 IFRS 17.107 a
documentationThis member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio.
ifrs-fullEventsOfReclassificationOfFinancialAssetsAxisaxislabelEvents of reclassification of financial assets [axis]Disclosure: IFRS 7.12B
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullEventsOfReclassificationOfFinancialAssetsMembermember [default]labelEvents of reclassification of financial assets [member]Disclosure: IFRS 7.12B
documentationThis member stands for the events of reclassification of financial assets. It also represents the standard value for the "Events of reclassification of financial assets" axis if no other member is used. [Refer: Financial assets]
ifrs-fullExchangeDifferencesOnTranslationAbstractlabelExchange differences on translation [abstract]
ifrs-fullExciseTaxPayablesX instant, creditlabelExcise tax payablesCommon practice: IAS 1.78
documentationThe amount of payables related to excise tax.
ifrs-fullExercisePriceOfOutstandingShareOptions2019X.XX instantlabelExercise price of outstanding share optionsDisclosure: IFRS 2.45 d
documentationThe exercise price of outstanding share options.
ifrs-fullExercisePriceShareOptionsGranted2019X.XX durationlabelExercise price, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe exercise price of share options granted.
ifrs-fullExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstrumentsX duration, creditlabelExpected cash outflow on redemption or repurchase of puttable financial instrumentsDisclosure: IAS 1.136 A c
documentationThe expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Financial instruments, class [member]]
ifrs-fullExpectedCreditLossesCollectivelyAssessedMembermemberlabelExpected credit losses collectively assessed [member]Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B
documentationThis member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]]
ifrs-fullExpectedCreditLossesIndividuallyAssessedMembermemberlabelExpected credit losses individually assessed [member]Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B
documentationThis member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]]
ifrs-fullExpectedCreditLossRateX.XX instantlabelExpected credit loss rateExample: IFRS 7.35 N, Example: IFRS 7.IG20D
documentationThe rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights.
ifrs-fullExpectedDividendAsPercentageShareOptionsGrantedX.XX durationlabelExpected dividend as percentage, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe percentage of an expected dividend used to calculate the fair value of share options granted.
ifrs-fullExpectedDividendShareOptionsGrantedX durationlabelExpected dividend, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe amount of an expected dividend used to calculate the fair value of share options granted.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullExpectedReimbursementContingentLiabilitiesInBusinessCombinationX instant, debitlabelExpected reimbursement, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c
documentationThe amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullExpectedReimbursementOtherProvisionsX instant, debitlabelExpected reimbursement, other provisionsDisclosure: IAS 37.85 c
documentationThe amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]
ifrs-fullExpenseArisingFromExplorationForAndEvaluationOfMineralResourcesX duration, debitlabelExpense arising from exploration for and evaluation of mineral resourcesDisclosure: IFRS 6.24 b
documentationThe amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.
ifrs-fullExpenseArisingFromInsuranceContractsX duration, debitlabelExpense arising from insurance contractsDisclosure: Expiry date 2023-01-01 IFRS 4.37 b
documentationThe amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullExpenseByNatureX duration, debitlabelExpenses, by natureDisclosure: IAS 1.99
documentationThe 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.
totalLabelTotal expenses, by nature
ifrs-fullExpenseByNatureAbstractlabelExpenses by nature [abstract]
ifrs-fullExpenseDueToUnwindingOfDiscountOnProvisionsX duration, debitlabelExpense arising from passage of time on other provisionsCommon practice: IAS 1.112 c
documentationThe amount of expense recognised due to the unwinding of the discount on provisions other than provisions from employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions]
ifrs-fullExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeldX duration, debitlabelExpense for policyholder claims and benefits, without reduction for reinsurance heldExample: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 c
documentationThe amount of expense for policyholder claims and benefits, without any reduction for reinsurance held.
ifrs-fullExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsX duration, debitlabelExpense from cash-settled share-based payment transactionsCommon practice: IAS 1.112 c
documentationThe amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]
ifrs-fullExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsX duration, debitlabelExpense from continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42G b
documentationThe amount of expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]
ifrs-fullExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognisedX instant, debitlabelExpense from continuing involvement in derecognised financial assets cumulatively recognisedDisclosure: IFRS 7.42G b
documentationThe amount of cumulative expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial assets; Derivatives [member]]
ifrs-fullExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsX duration, debitlabelExpense from equity-settled share-based payment transactionsDisclosure: IFRS 2.51 a
documentationThe amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]
ifrs-fullExpenseFromSharebasedPaymentTransactionsAlternativeAbstractlabelExpense from share-based payment transactions, alternative [abstract]
ifrs-fullExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsX duration, debitlabelExpense from share-based payment transactionsDisclosure: IFRS 2.51 a
documentationThe amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.
totalLabelTotal expense from share-based payment transactions
ifrs-fullExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstractlabelExpense from share-based payment transactions [abstract]
ifrs-fullExpenseFromSharebasedPaymentTransactionsWithEmployeesX duration, debitlabelExpense from share-based payment transactions with employeesCommon practice: IAS 1.112 c
documentationThe amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions]
ifrs-fullExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployeesX duration, debitlabelExpense from share-based payment transactions with parties other than employeesCommon practice: IAS 1.112 c
documentationThe amount of expense from share-based payment transactions with parties other than employees. [Refer: Expense from share-based payment transactions]
ifrs-fullExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelExpense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 d
documentationThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from expense or income included in profit or loss. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullExpenseOfRestructuringActivitiesX duration, debitlabelExpense of restructuring activitiesDisclosure: IAS 1.98 b
documentationThe amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations.
ifrs-fullExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionX duration, debitlabelExpense recognised during period for bad and doubtful debts for related party transactionDisclosure: IAS 24.18 d
documentationThe amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]
ifrs-fullExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsedX duration, debitlabelExpense relating to leases of low-value assets for which recognition exemption has been usedDisclosure: IFRS 16.53 d
documentationThe amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets.
ifrs-fullExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsedX duration, debitlabelExpense relating to short-term leases for which recognition exemption has been usedDisclosure: IFRS 16.53 c
documentationThe amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.
ifrs-fullExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilitiesX duration, debitlabelExpense relating to variable lease payments not included in measurement of lease liabilitiesDisclosure: IFRS 16.53 e
documentationThe amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities]
ifrs-fullExpensesArisingFromReinsuranceHeldX duration, debitlabelExpenses arising from reinsurance heldExample: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 d
documentationThe amount of expenses relating to reinsurance contracts held.
ifrs-fullExpensesFromAllocationOfPremiumsPaidToReinsurer(X) duration, debitlabelExpenses from allocation of premiums paid to reinsurerDisclosure: Effective 2023-01-01 IFRS 17.86
documentationThe amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]]
negatedLabelExpenses from allocation of premiums paid to reinsurer
ifrs-fullExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration, debitlabelExpenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
ifrs-fullExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration, debitlabelExpenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullExplanationHowServiceConcessionArrangementHasBeenClassifiedtextlabelExplanation of how service concession arrangement has been classifiedDisclosure: SIC 29.6 e
documentationThe explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatementstext blocklabelDescription of accounting policies and methods of computation followed in interim financial statements [text block]Disclosure: IAS 34.16 A a
documentationThe disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes.
ifrs-fullExplanationOfAdjustmentsBetweenDenominatorsUsedToCalculateBasicAndDilutedEarningsPerSharetextlabelExplanation of adjustments between denominators used to calculate basic and diluted earnings per shareDisclosure: IAS 33.70 b
documentationThe reconciliation of the denominators used in calculating basic and diluted earnings per share to each other.
ifrs-fullExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentationtextlabelExplanation of adjustments that would be necessary to achieve fair presentationDisclosure: IAS 1.23 b
documentationThe explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement.
ifrs-fullExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchasetextlabelDescription of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognisedDisclosure: IFRS 3.B64 n (i)
documentationThe description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction]
ifrs-fullExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproachtextlabelExplanation of amount reclassified between profit or loss and other comprehensive income applying overlay approachDisclosure: Effective on first application of IFRS 9 IFRS 4.39L d
documentationThe explanation of the amount reclassified between profit or loss and other comprehensive income when applying the overlay approach, in a way that enables users of financial statements to understand how that amount is derived.
ifrs-fullExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsiderationtextlabelExplanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent considerationDisclosure: IFRS 3.B67 b (ii)
documentationThe explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]
ifrs-fullExplanationOfAnyChangesInRecognisedAmountsOfContingentConsiderationtextlabelExplanation of any changes in recognised amounts of contingent considerationDisclosure: IFRS 3.B67 b (i)
documentationThe explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]
ifrs-fullExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValuetextlabelExplanation of assets acquired by way of government grant and initially recognised at fair valueDisclosure: IAS 38.122 c (iii)
documentationThe explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government grants]
ifrs-fullExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustmentstextlabelExplanation of sources of estimation uncertainty with significant risk of causing material adjustmentDisclosure: IAS 1.125, Disclosure: IFRIC 14.10
documentationThe explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.
ifrs-fullExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilitiestextlabelExplanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contractsDisclosure: Expiry date 2023-01-01 IFRS 4.37 c
documentationThe explanation of the process used to determine assumptions that have the greatest effect on the measurement of recognised assets, liabilities, income and expense arising from insurance contracts.
ifrs-fullExplanationOfBasisOfPreparationOfUnadjustedComparativeInformationtextlabelExplanation of basis of preparation of unadjusted comparative informationDisclosure: IAS 16.80 A, Disclosure: IAS 27.18I, Disclosure: IAS 38.130I, Disclosure: IFRS 10.C6B, Disclosure: IFRS 11.C13B, Disclosure: Effective 2023-01-01 IFRS 17.C27
documentationThe explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.
ifrs-fullExplanationOfBodyOfAuthorisationtextlabelExplanation of body of authorisationDisclosure: IAS 10.17
documentationThe explanation of who authorised the financial statements for issue.
ifrs-fullExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurancetextlabelExplanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insuranceDisclosure: Expiry date 2023-01-01 IFRS 4.39C c (iii)
documentationThe detailed explanation of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
ifrs-fullExplanationOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9textlabelExplanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9Disclosure: Expiry date 2023-01-01 IFRS 4.39D c
documentationThe detailed explanation of the change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
ifrs-fullExplanationOfChangeInBusinessModelForManagingFinancialAssetstextlabelExplanation of change in business model for managing financial assetsDisclosure: IFRS 7.12B b
documentationThe explanation of the change in the entity’s business model for managing financial assets. [Refer: Financial assets]
ifrs-fullExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriodtextlabelExplanation of change in name of reporting entity or other means of identification from end of preceding reporting periodDisclosure: IAS 1.51 a
documentationThe explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.
ifrs-fullExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriodtextlabelExplanation of changes in applicable tax rates to previous accounting periodDisclosure: IAS 12.81 d
documentationThe explanation of the changes in the entity’s applicable income tax rate(s) compared to the previous accounting period.
ifrs-fullExplanationOfChangesInDescriptionOfRetirementBenefitPlantextlabelExplanation of changes in description of retirement benefit planDisclosure: IAS 26.36 g
documentationThe explanation of the changes in the description of the retirement benefit plan during the period covered by the report.
ifrs-fullExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancementstextlabelExplanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancementsDisclosure: IAS 40.75 h
documentationThe explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property]
ifrs-fullExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatorytext blocklabelExplanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]Disclosure: IFRS 7.35F
documentationThe explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses.
ifrs-fullExplanationOfDepartureFromIFRStextlabelExplanation of departure from IFRSDisclosure: IAS 1.20 b, Disclosure: IAS 1.20 c
documentationThe explanation of the entity’s departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]
ifrs-fullExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4textlabelExplanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4Disclosure: Effective on first application of IFRS 9 IFRS 4.39L c
documentationThe explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4.
ifrs-fullExplanationOfDetailsOfAnyInvestmentInEmployertextlabelExplanation of details of any investment in employerDisclosure: IAS 26.35 a (iv)
documentationThe explanation of the details of any investment in the employer that a retirement benefit plan has.
ifrs-fullExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransactiontextlabelExplanation of details of guarantees given or received of outstanding balances for related party transactionDisclosure: IAS 24.18 b (ii)
documentationThe explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Related parties [member]]
ifrs-fullExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecuritytextlabelExplanation 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 securityDisclosure: IAS 26.35 a (iii)
documentationThe explanation of the details of a single investment exceeding either 5 % of the assets of a retirement benefit plan less its liabilities other than the actuarial present value of promised retirement benefits, or 5 % of any class or type of security.
ifrs-fullExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatorytext blocklabelExplanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block]Disclosure: IFRS 16.C12 b
documentationThe explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.
ifrs-fullExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceivedtextlabelExplanation of direct measurement of fair value of goods or services receivedDisclosure: IFRS 2.48
documentationThe explanation of how the fair value of goods or services received was determined if it was measured directly (for example, whether fair value was measured at a market price for those goods or services).
ifrs-fullExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextlabelExplanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value modelDisclosure: IAS 40.78 d (i)
documentationThe explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
ifrs-fullExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurabletextlabelExplanation of effect of change for biological asset for which fair value becomes reliably measurableDisclosure: IAS 41.56 c
documentationThe explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss]
ifrs-fullExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilitiestextlabelExplanation of effect of changes in assumptions to measure insurance assets and insurance liabilitiesDisclosure: Expiry date 2023-01-01 IFRS 4.37 d
documentationThe explanation of the effect of changes in assumptions to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements.
ifrs-fullExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriodtextlabelExplanation of effect of changes in composition of entity during interim periodDisclosure: IAS 34.16 A i
documentationThe explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Business combinations [member]; Discontinued operations [member]; Subsidiaries [member]]
ifrs-fullExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriodtextlabelExplanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current periodDisclosure: IFRS 5.42
documentationThe explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-fullExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriodtextlabelExplanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior periodDisclosure: IFRS 5.42
documentationThe explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale]
ifrs-fullExplanationOfEffectOfSharebasedPaymentsOnFinancialPositionstext blocklabelExplanation of effect of share-based payments on entity’s financial position [text block]Disclosure: IFRS 2.50
documentationThe explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s financial position.
ifrs-fullExplanationOfEffectOfSharebasedPaymentsOnProfitOrLosstext blocklabelExplanation of effect of share-based payments on entity’s profit or loss [text block]Disclosure: IFRS 2.50
documentationThe explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s profit (loss).
ifrs-fullExplanationOfEffectOfTransitionOnReportedCashFlowstextlabelExplanation of effect of transition on reported cash flowsDisclosure: IFRS 1.23, Disclosure: IFRS 1.25
documentationThe explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]
ifrs-fullExplanationOfEffectOfTransitionOnReportedFinancialPerformancetextlabelExplanation of effect of transition on reported financial performanceDisclosure: IFRS 1.23
documentationThe explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]
ifrs-fullExplanationOfEffectOfTransitionOnReportedFinancialPositiontextlabelExplanation of effect of transition on reported financial positionDisclosure: IFRS 1.23
documentationThe explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]
ifrs-fullExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatorytext blocklabelExplanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]Disclosure: IFRS 15.117
documentationThe explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [member]; Contract assets; Contract liabilities]
ifrs-fullExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombinationtextlabelExplanation of estimated financial effect, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j (i)
documentationThe explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullExplanationOfEstimatedFinancialEffectOfContingentAssetstextlabelExplanation of estimated financial effect of contingent assetsDisclosure: IAS 37.89
documentationThe explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.
ifrs-fullExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasistextlabelExplanation of fact and basis for preparation of financial statements when not going concern basisDisclosure: IAS 1.25
documentationThe explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared.
ifrs-fullExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControltextlabelExplanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining controlDisclosure: IFRS 12.16
documentationThe explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]
ifrs-fullExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLosstextlabelExplanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A c
documentationThe explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss]
ifrs-fullExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTimingtextlabelExplanation of facts and circumstances of sale or reclassification and expected disposal, manner and timingDisclosure: IFRS 5.41 b
documentationThe explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold.
ifrs-fullExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificanttextlabelExplanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significantDisclosure: IAS 36.135
documentationThe explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]
ifrs-fullExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificanttextlabelExplanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significantDisclosure: IAS 36.135
documentationThe explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]
ifrs-fullExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssuetextlabelExplanation of fact that entity’s owners or others have power to amend financial statements after issueDisclosure: IAS 10.17
documentationThe explanation of the fact that the entity’s owners or others have the power to amend financial statements after issue.
ifrs-fullExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognisedtextlabelExplanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognisedDisclosure: Expiry date 2023-01-01 IFRS 7.30 e
documentationThe explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Financial instruments, class [member]]
ifrs-fullExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrencytextlabelExplanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currencyDisclosure: IAS 29.39 a
documentationThe explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting.
ifrs-fullExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresentedtextlabelExplanation of fact that financial statements for previous periods not presentedDisclosure: IFRS 1.28
documentationThe explanation, in the entity’s first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods.
ifrs-fullExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimitedtextlabelExplanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimitedDisclosure: IFRS 3.B64 g (iii)
documentationThe explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.
ifrs-fullExplanationOfFactThatSharesHaveNoParValuetextlabelExplanation of fact that shares have no par valueDisclosure: IAS 1.79 a (iii)
documentationThe explanation of the fact that shares have no par value. [Refer: Par value per share]
ifrs-fullExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinationstextlabelExplanation of financial effect of adjustments related to business combinationsDisclosure: IFRS 3.61
documentationThe explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Business combinations [member]]
ifrs-fullExplanationOfFinancialEffectOfContingentLiabilitiestextlabelExplanation of estimated financial effect of contingent liabilitiesDisclosure: IAS 37.86 a
documentationThe explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullExplanationOfFinancialEffectOfDepartureFromIFRStextlabelExplanation of financial effect of departure from IFRSDisclosure: IAS 1.20 d
documentationThe explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been reported when complying with the requirement.
ifrs-fullExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriodtext blocklabelExplanation of financial effect of non-adjusting event after reporting period [text block]Disclosure: IAS 10.21 b
documentationThe explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made.
ifrs-fullExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombinationtextlabelExplanation 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 statementsDisclosure: IFRS 3.B67 e
documentationThe explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Business combinations [member]]
ifrs-fullExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLosttextlabelDescription of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lostDisclosure: IFRS 12.19 b
documentationThe description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Subsidiaries [member]]
ifrs-fullExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationshiptextlabelExplanation of hedge ineffectiveness resulting from sources that emerged in hedging relationshipDisclosure: IFRS 7.23E
documentationThe explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExiststextlabelExplanation 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 existsDisclosure: IFRS 1.31C
documentationThe explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available and no exchangeability with stable foreign currency exists.
ifrs-fullExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDatetextlabelExplanation of how entity determined measurement of insurance contracts at transition dateDisclosure: Effective 2023-01-01 IFRS 17.115
documentationThe explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [member]]
ifrs-fullExplanationOfHowRateRegulatorIsRelatedtextlabelExplanation of how rate regulator is relatedDisclosure: IFRS 14.30 b
documentationThe explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]
ifrs-fullExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowancetextlabelExplanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowanceDisclosure: IFRS 7.35I
documentationThe explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.
ifrs-fullExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPaymenttextlabelExplanation of how timing of satisfaction of performance obligations relates to typical timing of paymentDisclosure: IFRS 15.117
documentationThe explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [member]]
ifrs-fullExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegmenttext blocklabelDisclosure of impairment loss recognised or reversed for cash-generating unit [text block]Disclosure: IAS 36.130 d (ii)
documentationThe disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss]
ifrs-fullExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipmenttextlabelExplanation of involvement of independent valuer in revaluation, property, plant and equipmentDisclosure: IAS 16.77 b
documentationThe explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
ifrs-fullExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatorytext blocklabelExplanation of initial application of impairment requirements for financial instruments [text block]Disclosure: IFRS 7.42P
documentationThe explanation of the initial application of the impairment requirements for financial instruments.
ifrs-fullExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatorytext blocklabelExplanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]Disclosure: IFRS 7.35G
documentationThe explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.
ifrs-fullExplanationOfInsuranceFinanceIncomeExpensestextlabelExplanation of insurance finance income (expenses)Disclosure: Effective 2023-01-01 IFRS 17.110
documentationThe explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)]
ifrs-fullExplanationOfInterestRevenueReportedNetOfInterestExpensetextlabelExplanation of interest income reported net of interest expenseDisclosure: IFRS 8.23
documentationThe explanation that the entity has reported a segment’s interest revenue net of its interest expense. [Refer: Interest expense]
ifrs-fullExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalentstextlabelExplanation of investing and financing transactions not requiring use of cash or cash equivalentsDisclosure: IAS 7.43
documentationThe explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.
ifrs-fullExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssetstextlabelExplanation of involvement of independent valuer in revaluation, right-of-use assetsDisclosure: IFRS 16.57
documentationThe explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]
ifrs-fullExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecuritiestextlabelExplanation of issues, repurchases and repayments of debt and equity securitiesDisclosure: IAS 34.16 A e
documentationThe explanation of the issues, repurchases and repayments of debt and equity securities.
ifrs-fullExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLossestextlabelExplanation of main classes of assets affected by impairment losses or reversals of impairment lossesDisclosure: IAS 36.131 a
documentationThe explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss]
ifrs-fullExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLossestextlabelExplanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment lossesDisclosure: IAS 36.130 a, Disclosure: IAS 36.131 b
documentationThe explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss]
ifrs-fullExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmountstextlabelExplanation of management judgements in applying entity’s accounting policies with significant effect on recognised amountsDisclosure: IAS 1.122
documentationThe explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
ifrs-fullExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflectedtextlabelExplanation of events after interim period that have not been reflectedDisclosure: IAS 34.16 A h
documentationThe explanation of events after the interim period that have not been reflected in the financial statements for the interim period.
ifrs-fullExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatorytext blocklabelExplanation of measurement bases for financial instruments used in preparing financial statements [text block]Example: Effective 2023-01-01 IFRS 7.21
documentationThe explanation of the measurement basis (or bases) for financial instruments used in preparing the financial statements.
ifrs-fullExplanationOfMeasurementBasesUsedInPreparingFinancialStatementstext blocklabelExplanation of measurement bases used in preparing financial statements [text block]Disclosure: IAS 1.117 a – Expiry date 2023-01-01
documentationThe explanation of the measurement basis (or bases) used in preparing the financial statements.
ifrs-fullExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatorytext blocklabelExplanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.129 a
documentationThe explanation of the method, the main parameters and assumptions underlying the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.
ifrs-fullExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLosstextlabelExplanation of methods used to determine insurance finance income (expenses) recognised in profit or lossDisclosure: Effective 2023-01-01 IFRS 17.118
documentationThe explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)]
ifrs-fullExplanationOfModificationsModifiedSharebasedPaymentArrangementstextlabelExplanation of modifications, modified share-based payment arrangementsDisclosure: IFRS 2.47 c (i)
documentationThe explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
ifrs-fullExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperationstextlabelExplanation of nature and adjustments to amounts previously presented in discontinued operationsDisclosure: IFRS 5.35
documentationThe explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]]
ifrs-fullExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYearstextlabelExplanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial yearsDisclosure: IAS 34.16 A d
documentationThe explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity’s interim financial report.
ifrs-fullExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidencetextlabelExplanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidenceDisclosure: IAS 34.16 A c
documentationThe explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence.
ifrs-fullExplanationOfNatureAndAmountOfSignificantTransactionstextlabelExplanation of nature and amount of significant transactionsDisclosure: IAS 24.26 b (i)
documentationThe explanation of the nature and amount of individually significant transactions with a government that has control, joint control or significant influence over the reporting entity and entities under control, joint control or significant influence of that government.
ifrs-fullExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipmenttextlabelExplanation of nature and extent of obligations to acquire or build items of property, plant and equipmentDisclosure: SIC 29.6 c (iii)
documentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [member]; Property, plant and equipment]
ifrs-fullExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriodtextlabelExplanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession periodDisclosure: SIC 29.6 c (iv)
documentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServicestextlabelExplanation of nature and extent of obligations to provide or rights to expect provision of servicesDisclosure: SIC 29.6 c (ii)
documentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfNatureAndExtentOfOtherRightsAndObligationstextlabelExplanation of nature and extent of other rights and obligationsDisclosure: SIC 29.6 c (vi)
documentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfNatureAndExtentOfRenewalAndTerminationOptionstextlabelExplanation of nature and extent of renewal and termination optionsDisclosure: SIC 29.6 c (v)
documentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssetstextlabelExplanation of nature and extent of rights to use specified assetsDisclosure: SIC 29.6 c (i)
documentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentationtextlabelExplanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in FrameworkDisclosure: IAS 1.23 a
documentationThe explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework.
ifrs-fullExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessivetextlabelExplanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reportedDisclosure: IFRS 8.32, Disclosure: IFRS 8.33
documentationThe explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [member]; Revenue]
ifrs-fullExplanationOfNotAppliedNewStandardsOrInterpretationstextlabelExplanation of new standards or interpretations not appliedDisclosure: IAS 8.30 a
documentationThe explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.
ifrs-fullExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17textlabelExplanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.129 b
documentationThe explanation of the objective of the method used and of any limitations that may result in the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.
ifrs-fullExplanationOfPeriodOverWhichManagementHasProjectedCashFlowstextlabelExplanation of period over which management has projected cash flowsDisclosure: IAS 36.134 d (iii), Disclosure: IAS 36.134 e (iii)
documentationThe explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Cash-generating units [member]]
ifrs-fullExplanationOfPossibilityOfReimbursementContingentLiabilitiestextlabelExplanation of possibility of reimbursement, contingent liabilitiesDisclosure: IAS 37.86 c
documentationThe explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombinationtextlabelExplanation of possibility of reimbursement, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j (i)
documentationThe explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingContingentAssettextlabelExplanation of general nature of dispute and of reason for non-disclosure of information regarding contingent assetDisclosure: IAS 37.92
documentationThe explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed.
ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiabilitytextlabelExplanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liabilityDisclosure: IAS 37.92
documentationThe explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]]
ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingProvisiontextlabelExplanation of general nature of dispute and of reason for non-disclosure of information regarding provisionDisclosure: IAS 37.92
documentationThe explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions]
ifrs-fullExplanationOfReasonsForChangesInLossAllowanceForFinancialInstrumentstextlabelExplanation of reasons for changes in loss allowance for financial instrumentsExample: IFRS 7.B8D
documentationThe explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses.
ifrs-fullExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15textlabelExplanation of reasons for significant changes in financial statement line items due to application of IFRS 15Disclosure: IFRS 15.C8 b
documentationThe explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.
ifrs-fullExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSstextlabelExplanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSsDisclosure: IFRS 1.23B
documentationThe explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected to apply IFRSs as if it had never stopped applying IFRSs.
ifrs-fullExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrorstextlabelExplanation of reason why it is impracticable to determine amounts for correction related to prior period errorsDisclosure: IAS 8.49 d
documentationThe explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.
ifrs-fullExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicytextlabelExplanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policyDisclosure: IAS 8.28 h, Disclosure: IAS 8.29 e
documentationThe explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.
ifrs-fullExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContractstextlabelExplanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contractsDisclosure: Effective 2023-01-01 IFRS 17.132 c
documentationThe explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related portfolios of contracts.
ifrs-fullExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssetstextlabelExplanation of relationship between insurance finance income (expenses) and investment return on assetsDisclosure: Effective 2023-01-01 IFRS 17.110
documentationThe explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable users of the entity’s financial statements to evaluate the sources of finance income or expenses recognised in profit or loss and other comprehensive income. [Refer: Insurance finance income (expenses)]
ifrs-fullExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeldtextlabelExplanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets heldDisclosure: Effective 2023-01-01 IFRS 17.128 a (ii)
documentationThe explanation of the relationship between the sensitivities to changes in risk variables arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [member]; Financial assets]
ifrs-fullExplanationOfRelationshipsBetweenParentsAndEntitytextlabelExplanation of relationships between parent and subsidiariesDisclosure: IAS 24.13
documentationThe explanation of the relationships between a parent and its subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntitytextlabelExplanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entityDisclosure: IFRS 12.19G
documentationThe explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]
ifrs-fullExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssetstextlabelExplanation of restrictions on distribution of revaluation surplus for intangible assetsDisclosure: IAS 38.124 b
documentationThe explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus]
ifrs-fullExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentPropertytextlabelExplanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment propertyDisclosure: IAS 40.75 g
documentationThe explanation of the existence of restrictions on the realisability of investment property or the remittance of income and proceeds on the disposal of investment property. [Refer: Investment property]
ifrs-fullExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatorytext blocklabelExplanation of risk management strategy related to hedge accounting [text block]Disclosure: IFRS 7.22 A
documentationThe explanation of the risk management strategy related to hedge accounting.
ifrs-fullExplanationOfSeasonalityOrCyclicalityOfInterimOperationstextlabelExplanation of seasonality or cyclicality of interim operationsDisclosure: IAS 34.16 A b
documentationThe explanatory comments about the seasonality or cyclicality of interim operations.
ifrs-fullExplanationOfShareOptionsInSharebasedPaymentArrangementtextlabelDescription of share-based payment arrangementDisclosure: IFRS 2.45 a
documentationThe description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]
ifrs-fullExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatorytext blocklabelExplanation of significant changes in contract assets and contract liabilities [text block]Disclosure: IFRS 15.118
documentationThe explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]
ifrs-fullExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatorytext blocklabelExplanation of significant changes in net investment in finance lease [text block]Disclosure: IFRS 16.93
documentationThe explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]
ifrs-fullExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivitytextlabelExplanation of significant decrease in level of government grants for agricultural activityDisclosure: IAS 41.57 c
documentationThe explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants]
ifrs-fullExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlowstextlabelExplanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flowsDisclosure: SIC 29.6 b
documentationThe explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransactiontextlabelExplanation of terms and conditions of outstanding balances for related party transactionDisclosure: IAS 24.18 b (i)
documentationThe explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]
ifrs-fullExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextlabelDescription of transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 l (i), Disclosure: IFRS 3.B64 l, Disclosure: IFRS 3.B64 m
documentationThe description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
ifrs-fullExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncometextlabelExplanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.11 A e
documentationThe explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistancetextlabelExplanation of unfulfilled conditions and other contingencies attaching to government assistanceDisclosure: IAS 20.39 c
documentationThe explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]]
ifrs-fullExplanationOfValueAssignedToKeyAssumptiontextlabelExplanation of value assigned to key assumptionDisclosure: IAS 36.134 f (ii), Disclosure: IAS 36.135 e (ii)
documentationThe explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]
ifrs-fullExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenuetextlabelExplanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenueDisclosure: IFRS 15.120 b (ii)
documentationThe explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue from contracts with customers; Transaction price allocated to remaining performance obligations]
ifrs-fullExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationstextlabelExplanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligationsDisclosure: IFRS 15.122
documentationThe explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]
ifrs-fullExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssuetextlabelExplanation 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 issueDisclosure: IFRS 7.19
documentationThe explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue.
ifrs-fullExplanationOfWhetherEntityAppliesExemptionInIAS2425textlabelExplanation of whether entity applies exemption in IAS 24.25Disclosure: IAS 24.26
documentationThe explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.
ifrs-fullExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledgedtextlabelExplanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateralDisclosure: IFRS 7.15 b
documentationThe explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral.
ifrs-fullExplanationOfWhetherParticipantsContributeToRetirementBenefitPlantextlabelExplanation of whether participants contribute to retirement benefit planDisclosure: IAS 26.36 d
documentationThe explanation of whether participants contribute to retirement benefit plans.
ifrs-fullExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationstextlabelExplanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligationsDisclosure: IFRS 15.122
documentationThe explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]
ifrs-fullExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17textlabelExplanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at date of initial application of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.C33 c
documentationThe explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at the date of initial application of IFRS 17.
ifrs-fullExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextlabelExplanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value modelDisclosure: IAS 40.78 b
documentationThe explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
ifrs-fullExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServicestextlabelExplanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or servicesDisclosure: IFRS 15.124 b
documentationThe explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers]
ifrs-fullExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdoptertextlabelExplanation of cross-reference to interim financial statement disclosures for first-time adopterDisclosure: IFRS 1.33
documentationThe explanation of cross-references to other published documents that include information that is material to understanding the entity’s current interim period for first-time adopters of IFRSs.
ifrs-fullExplanationWhenGreatestTransferActivityTookPlacetextlabelExplanation when greatest transfer activity took placeDisclosure: IFRS 7.42G c (i)
documentationThe explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period).
ifrs-fullExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncompletetextlabelExplanation 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 issueDisclosure: IFRS 3.B66
documentationThe explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Business combinations [member]]
ifrs-fullExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCosttextlabelExplanation of why fair value becomes reliable for biological assets previously measured at costDisclosure: IAS 41.56 b
documentationThe explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss]
ifrs-fullExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCosttextlabelExplanation of why fair value cannot be reliably measured for biological assets, at costDisclosure: IAS 41.54 b
documentationThe explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]
ifrs-fullExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModeltextlabelExplanation of why fair value cannot be reliably measured for investment property, cost modelDisclosure: IAS 40.79 e (ii)
documentationThe explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property]
ifrs-fullExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasistextlabelExplanation of why entity not regarded as going concernDisclosure: IAS 1.25
documentationThe explanation of the reason why the entity is not regarded as a going concern.
ifrs-fullExplorationAndEvaluationAssetsMembermemberlabelExploration and evaluation assets [member]Common practice: IAS 36.127
documentationThis member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
ifrs-fullExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX instant, creditlabelExposure to credit risk on loan commitments and financial guarantee contractsDisclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Disclosure: IFRS 7.35M
documentationThe 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]]
periodStartLabelExposure to credit risk on loan commitments and financial guarantee contracts at beginning of period
periodEndLabelExposure to credit risk on loan commitments and financial guarantee contracts at end of period
ifrs-fullExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17X instantlabelExposure to risk that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.125 a
documentationThe amount of the exposure to risk that arises from contracts within the scope of IFRS 17.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullExpropriationOfMajorAssetsByGovernmentMembermemberlabelExpropriation of major assets by government [member]Example: IAS 10.22 c
documentationThis member stands for expropriation of major assets by government. [Refer: Government [member]]
ifrs-fullExternalCreditGradesAxisaxislabelExternal credit grades [axis]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG24 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullExternalCreditGradesMembermemberlabelExternal credit grades [member]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG24 a
documentationThis member stands for credit grades that have been provided by external rating agencies.
ifrs-fullFactoringOfReceivablesMembermemberlabelFactoring of receivables [member]Example: IFRS 7.B33
documentationThis member stands for transactions in which an entity transfers its receivables to another party (the factor).
ifrs-fullFactorsUsedToIdentifyEntitysReportableSegmentstextlabelDescription of factors used to identify entity’s reportable segmentsDisclosure: IFRS 8.22 a
documentationThe description of the factors used to identify the entity’s reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [member]; Operating segments [member]; Products and services [member]; Reportable segments [member]]
ifrs-fullFairValueAsDeemedCostAxisaxislabelFair value as deemed cost [axis]Disclosure: IFRS 1.30
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedX duration, creditlabelFair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassifiedDisclosure: IFRS 7.12D b
documentationThe fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets]
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9X duration, creditlabelFair 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 9Disclosure: IFRS 7.42M b
documentationThe fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9X duration, creditlabelFair 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 9Disclosure: IFRS 7.42M b
documentationThe fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9X duration, creditlabelFair 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 9Disclosure: IFRS 7.42M b
documentationThe fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncomeX duration, creditlabelFair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive incomeDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration, creditlabelFair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive incomeDisclosure: Expiry date 2023-01-01 IFRS 7.12 A d
documentationThe fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLossX duration, creditlabelFair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration, creditlabelFair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A d
documentationThe fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedX duration, creditlabelFair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassifiedDisclosure: IFRS 7.12D b
documentationThe fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets]
ifrs-fullFairValueHedgesMembermemberlabelFair value hedges [member]Disclosure: IAS 39.86 a, Disclosure: IFRS 7.24 A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C
documentationThis member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]]
ifrs-fullFairValueModelMembermemberlabelFair value model [member]Disclosure: IAS 40.32 A
documentationThis member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
ifrs-fullFairValueOfAcquiredReceivablesX instant, debitlabelFair value of acquired receivablesDisclosure: IFRS 3.B64 h (i)
documentationThe fair value of receivables acquired in a business combination. [Refer: Business combinations [member]]
ifrs-fullFairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant, debitlabelFair value of assets representing continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42E b
documentationThe fair value of assets representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]
ifrs-fullFairValueOfAssociatedFinancialLiabilities(X) instant, creditlabelFair value of associated financial liabilitiesDisclosure: IFRS 7.42D d
documentationThe fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]
negatedLabelFair value of associated financial liabilities
ifrs-fullFairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostX instant, debitlabelFair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income categoryDisclosure: IFRS 7.12D a
documentationThe fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Financial assets]
ifrs-fullFairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9X instant, debitlabelFair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9Disclosure: IFRS 7.42M a
documentationThe fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]
ifrs-fullFairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategoryX instant, debitlabelFair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost categoryDisclosure: IFRS 7.12D a
documentationThe fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are measured at amortised cost. [Refer: Financial assets]
ifrs-fullFairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9X instant, debitlabelFair 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 9Disclosure: IFRS 7.42M a
documentationThe fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]
ifrs-fullFairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssetsX instant, debitlabelFair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assetsDisclosure: IFRS 7.24G c
documentationThe fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
ifrs-fullFairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilitiesX instant, creditlabelFair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilitiesDisclosure: IFRS 7.24G c
documentationThe fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
ifrs-fullFairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9X instant, creditlabelFair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9Disclosure: IFRS 7.42M a
documentationThe fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]
ifrs-fullFairValueOfInvestmentInJointVenturesWherePriceQuotationsPublishedX instant, debitlabelFair value of investments in joint ventures for which there are quoted market pricesDisclosure: IFRS 12.21 b (iii)
documentationThe fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Joint ventures [member]; Investments in joint ventures reported in separate financial statements]
ifrs-fullFairValueOfInvestmentsInAssociatesWherePriceQuotationsPublishedX instant, debitlabelFair value of investments in associates for which there are quoted market pricesDisclosure: IFRS 12.21 b (iii)
documentationThe fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates reported in separate financial statements]
ifrs-fullFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelInvestments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.11 A c, Disclosure: IFRS 7.8 h
documentationThe amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]
ifrs-fullFairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognitionX instant, debitlabelFair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognitionDisclosure: IFRS 7.11B b
documentationThe fair value at the date of the derecognition of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]
ifrs-fullFairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant, creditlabelFair value of liabilities representing continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42E b
documentationThe fair value of liabilities representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]
ifrs-fullFairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmountX instant, debitlabelFair value of property, plant and equipment materially different from carrying amountExample: IAS 16.79 d
documentationThe fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer: Carrying amount [member]; Property, plant and equipment]
ifrs-fullFairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatusX instant, debitlabelFair value of subsidiaries that cease to be consolidated as of date of change of investment entity statusDisclosure: IFRS 12.9B a
documentationThe fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullFairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyX instant, debitlabelFair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entiretyDisclosure: IFRS 7.42D d
documentationThe difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets]
netLabelNet fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety
ifrs-fullFairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstractlabelFair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]
ifrs-fullFairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyX instant, debitlabelFair value of transferred financial assets that are not derecognised in their entiretyDisclosure: IFRS 7.42D d
documentationThe fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]
ifrs-fullFairValueOfUnderlyingItemsForContractsWithDirectParticipationFeaturesX instant, debitlabelFair value of underlying items for contracts with direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.111
documentationThe fair value of the underlying items for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
ifrs-fullFeeAndCommissionExpense(X) duration, debitlabelFee and commission expenseCommon practice: IAS 1.85
documentationThe amount of expense relating to fees and commissions.
negatedTotalLabelTotal fee and commission expense
ifrs-fullFeeAndCommissionExpenseAbstractlabelFee and commission expense [abstract]
ifrs-fullFeeAndCommissionIncomeX duration, creditlabelFee and commission incomeCommon practice: IAS 1.85
documentationThe amount of income relating to fees and commissions.
totalLabelTotal fee and commission income
ifrs-fullFeeAndCommissionIncomeAbstractlabelFee and commission income [abstract]
ifrs-fullFeeAndCommissionIncomeExpenseX duration, creditlabelFee and commission income (expense)Common practice: IAS 1.85
documentationThe amount of income or expense relating to fees and commissions.
netLabelNet fee and commission income (expense)
ifrs-fullFeeAndCommissionIncomeExpenseAbstractlabelFee and commission income (expense) [abstract]
ifrs-fullFeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLossX duration, debitlabelFee expense arising from financial liabilities not at fair value through profit or lossDisclosure: IFRS 7.20 c (i)
documentationThe amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]
ifrs-fullFeeIncomeAndExpenseAbstractlabelFee income and expense [abstract]
ifrs-fullFeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCostX duration, creditlabelFee income arising from financial assets not at fair value through profit or lossDisclosure: IFRS 7.20 c (i)
documentationThe amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss.
ifrs-fullFeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossX duration, creditlabelFee income (expense) arising from financial assets or financial liabilities not at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.20 c (i)
documentationThe amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]
ifrs-fullFeeIncomeExpenseArisingFromTrustAndFiduciaryActivitiesX duration, creditlabelFee income (expense) arising from trust and fiduciary activitiesDisclosure: IFRS 7.20 c (ii)
documentationThe amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions.
ifrs-fullFinalSalaryPensionDefinedBenefitPlansMembermemberlabelFinal salary pension defined benefit plans [member]Example: IAS 19.138 b
documentationThis member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
ifrs-fullFinanceCosts(X) duration, debitlabelFinance costsDisclosure: IAS 1.82 b
documentationThe amount of costs associated with financing activities of the entity.
negatedLabelFinance costs
ifrs-fullFinanceCostsPaidClassifiedAsOperatingActivitiesX duration, creditlabelFinance costs paid, classified as operating activitiesCommon practice: IAS 7.31
documentationThe cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]
ifrs-fullFinanceIncomeX duration, creditlabelFinance incomeCommon practice: IAS 1.85
documentationThe amount of income associated with interest and other financing activities of the entity.
ifrs-fullFinanceIncomeCostX duration, creditlabelFinance income (cost)Common practice: IAS 1.85
documentationThe amount of income or cost associated with interest and other financing activities of the entity.
ifrs-fullFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstractlabelFinance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]
ifrs-fullFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTaxX duration, creditlabelFinance income (expenses) from reinsurance contracts held excluded from profit or loss, before taxDisclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
ifrs-fullFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTaxX duration, creditlabelFinance income (expenses) from reinsurance contracts held excluded from profit or loss, net of taxDisclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
ifrs-fullFinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLossX duration, creditlabelFinance income (expenses) from reinsurance contracts held recognised in profit or lossDisclosure: Effective 2023-01-01 IAS 1.82 bc, Disclosure: Effective 2023-01-01 IFRS 17.82
documentationThe amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
ifrs-fullFinanceIncomeOnNetInvestmentInFinanceLeaseX duration, creditlabelFinance income on net investment in finance leaseDisclosure: IFRS 16.90 a (ii)
documentationThe amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]
ifrs-fullFinanceIncomeReceivedClassifiedAsOperatingActivitiesX duration, debitlabelFinance income received, classified as operating activitiesCommon practice: IAS 7.31
documentationThe cash inflow from finance income received, classified as operating activities. [Refer: Finance income]
ifrs-fullFinanceLeaseReceivablesX instant, debitlabelFinance lease receivablesCommon practice: IAS 1.55
documentationThe amount of receivables related to finance leases.
ifrs-fullFinancialAssetsX instant, debitlabelFinancial assetsDisclosure: IFRS 7.25, Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Disclosure: IFRS 7.35M, Example: IFRS 7.35 N
documentationThe 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]
totalLabelTotal financial assets
periodStartLabelFinancial assets at beginning of period
periodEndLabelFinancial assets at end of period
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendmentsX instant, debitlabelFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendmentsDisclosure: IFRS 9.7.2.34 b
documentationThe carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendmentsX instant, debitlabelFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendmentsDisclosure: IFRS 9.7.2.34 a
documentationThe carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendmentstextlabelFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendmentsDisclosure: IFRS 9.7.2.34 b
documentationThe measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendmentstextlabelFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendmentsDisclosure: IFRS 9.7.2.34 a
documentationThe measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendmentsX instant, debitlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 b
documentationThe carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendmentsX instant, debitlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 a
documentationThe carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendmentstextlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 a
documentationThe classification of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendmentstextlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 b
documentationThe measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendmentstextlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 a
documentationThe measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
ifrs-fullFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignationX instant, debitlabelFinancial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignationDisclosure: Effective 2023-01-01 IFRS 17.C32 b (ii)
documentationThe carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
ifrs-fullFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignationX instant, debitlabelFinancial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignationDisclosure: Effective 2023-01-01 IFRS 17.C32 b (i)
documentationThe carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
ifrs-fullFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignationtextlabelFinancial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignationDisclosure: Effective 2023-01-01 IFRS 17.C32 b (ii)
documentationThe measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
ifrs-fullFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignationtextlabelFinancial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignationDisclosure: Effective 2023-01-01 IFRS 17.C32 b (i)
documentationThe measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
ifrs-fullFinancialAssetsAtAmortisedCostX instant, debitlabelFinancial assets at amortised costDisclosure: IFRS 7.8 f
documentationThe amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets]
ifrs-fullFinancialAssetsAtAmortisedCostCategoryMembermemberlabelFinancial assets at amortised cost, category [member]Disclosure: IFRS 7.8 f
documentationThis member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]
ifrs-fullFinancialAssetsAtAmortisedCostMembermemberlabelFinancial assets at amortised cost, class [member]Disclosure: IFRS 7.B2 a
documentationThis member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
ifrs-fullFinancialAssetsAtFairValueX instant, debitlabelFinancial assets, at fair valueDisclosure: IFRS 7.25
documentationThe fair value of financial assets. [Refer: At fair value [member]; Financial assets]
ifrs-fullFinancialAssetsAtFairValueMembermemberlabelFinancial assets at fair value, class [member]Disclosure: IFRS 7.B2 a
documentationThis member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelFinancial assets at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]
totalLabelTotal financial assets at fair value through other comprehensive income
ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractlabelFinancial assets at fair value through other comprehensive income [abstract]
ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMembermemberlabelFinancial assets at fair value through other comprehensive income, category [member]Disclosure: IFRS 7.8 h
documentationThis member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossX instant, debitlabelFinancial assets at fair value through profit or lossDisclosure: IFRS 7.8 a
documentationThe 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]
totalLabelTotal financial assets at fair value through profit or loss
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossAbstractlabelFinancial assets at fair value through profit or loss [abstract]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossCategoryMembermemberlabelFinancial assets at fair value through profit or loss, category [member]Disclosure: IFRS 7.8 a
documentationThis member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant, debitlabelFinancial assets at fair value through profit or loss, classified as held for tradingCommon practice: IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 7.8 a
documentationThe amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMembermemberlabelFinancial assets at fair value through profit or loss, classified as held for trading, category [member]Disclosure: Expiry date 2023-01-01 IFRS 7.8 a
documentationThis member stands for the financial assets at fair value through profit or loss classified as held for trading category. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX instant, debitlabelFinancial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.8 a
documentationThe amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMembermemberlabelFinancial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]Disclosure: IFRS 7.8 a
documentationThis member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX instant, debitlabelFinancial assets at fair value through profit or loss, mandatorily measured at fair valueDisclosure: IFRS 7.8 a
documentationThe amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMembermemberlabelFinancial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]Disclosure: IFRS 7.8 a
documentationThis member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsX instant, debitlabelFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instrumentsDisclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThe amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMembermemberlabelFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member]Disclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThis member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesX instant, debitlabelFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilitiesDisclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThe amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities, as described in paragraph 3.3.5 of IFRS 9. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMembermemberlabelFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member]Disclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThis member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]
ifrs-fullFinancialAssetsAvailableforsaleX instant, debitlabelFinancial assets available-for-saleDisclosure: Expiry date 2023-01-01 IFRS 7.8 d
documentationThe amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments]
ifrs-fullFinancialAssetsAvailableforsaleCategoryMembermemberlabelFinancial assets available-for-sale, category [member]Disclosure: Expiry date 2023-01-01 IFRS 7.8 d
documentationThis member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]
ifrs-fullFinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9X instant, debitlabelFinancial assets, carrying amount immediately after initial application of IFRS 9Disclosure: IFRS 7.42I b
documentationThe carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]
ifrs-fullFinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9X instant, debitlabelFinancial assets, carrying amount immediately before initial application of IFRS 9Disclosure: IFRS 7.42I a
documentationThe carrying amount of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]
ifrs-fullFinancialAssetsCategoryMembermember [default]labelFinancial assets, category [member]Disclosure: IFRS 7.8
documentationThis member stands for aggregated categories of financial assets. It also represents the standard value for the "Categories of financial assets" axis if no other member is used. [Refer: Financial assets]
ifrs-fullFinancialAssetsCollectivelyAssessedForCreditLossesMembermemberlabelFinancial assets collectively assessed for credit losses [member]Common practice: Expiry date 2023-01-01 IFRS 7.37
documentationThis member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]
ifrs-fullFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39X instant, debitlabelFinancial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39Disclosure: Expiry date 2023-01-01 IFRS 4.39G a
documentationThe carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValueX instant, debitlabelFinancial assets described in paragraph 39E(a) of IFRS 4, fair valueDisclosure: Expiry date 2023-01-01 IFRS 4.39E a
documentationThe fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2 A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets]
ifrs-fullFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39X instant, debitlabelFinancial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39Disclosure: Expiry date 2023-01-01 IFRS 4.39G b
documentationThe carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValueX instant, debitlabelFinancial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair valueDisclosure: Expiry date 2023-01-01 IFRS 4.39G b
documentationThe fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullFinancialAssetsDesignatedAsMeasuredAtFairValueAbstractlabelFinancial assets designated as measured at fair value through profit or loss [abstract]
ifrs-fullFinancialAssetsHeldForManagingLiquidityRiskX instant, debitlabelFinancial assets held for managing liquidity riskDisclosure: IFRS 7.B11E
documentationThe amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial assets; Financial liabilities]
ifrs-fullFinancialAssetsImpairedMembermemberlabelFinancial assets impaired [member]Common practice: Expiry date 2023-01-01 IFRS 7.37
documentationThis member stands for financial assets that have been impaired. [Refer: Financial assets]
ifrs-fullFinancialAssetsIndividuallyAssessedForCreditLossesMembermemberlabelFinancial assets individually assessed for credit losses [member]Disclosure: Expiry date 2023-01-01 IFRS 7.37 b
documentationThis member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]
ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelFinancial assets measured at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets]
ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstractlabelFinancial assets measured at fair value through other comprehensive income [abstract]
ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMembermemberlabelFinancial assets measured at fair value through other comprehensive income, category [member]Disclosure: IFRS 7.8 h
documentationThis member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets measured at fair value through other comprehensive income]
ifrs-fullFinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9textlabelFinancial assets, measurement category immediately after initial application of IFRS 9Disclosure: IFRS 7.42I b
documentationThe measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]
ifrs-fullFinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9textlabelFinancial assets, measurement category immediately before initial application of IFRS 9Disclosure: IFRS 7.42I a
documentationThe measurement category of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]
ifrs-fullFinancialAssetsMembermember [default]labelFinancial assets, class [member]Disclosure: Effective 2023-01-01 IFRS 17.C32, Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b, Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationThis member stands for aggregated classes of financial assets. It also represents the standard value for the "Classes of financial assets" axis if no other member is used. [Refer: Financial assets]
ifrs-fullFinancialAssetsNeitherPastDueNorImpairedMembermemberlabelFinancial assets neither past due nor impaired [member]Common practice: Expiry date 2023-01-01 IFRS 7.37
documentationThis member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]
ifrs-fullFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValueX instant, debitlabelFinancial assets other than those specified in paragraph 39E(a) of IFRS 4, fair valueDisclosure: Expiry date 2023-01-01 IFRS 4.39E b
documentationThe fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullFinancialAssetsOutsideScopeOfIFRS7MembermemberlabelFinancial assets outside scope of IFRS 7, class [member]Disclosure: IFRS 7.B2 b
documentationThis member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
ifrs-fullFinancialAssetsPastDueButNotImpairedMembermemberlabelFinancial assets past due but not impaired [member]Disclosure: Expiry date 2023-01-01 IFRS 7.37 a
documentationThis member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]
ifrs-fullFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilitiesX instant, debitlabelFinancial assets pledged as collateral for liabilities or contingent liabilitiesDisclosure: IFRS 7.14 a
documentationThe amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9. [Refer: Contingent liabilities [member]; Financial assets]
ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9X instant, debitlabelFinancial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9Disclosure: IFRS 7.42I c
documentationThe amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9X instant, debitlabelFinancial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9Disclosure: IFRS 7.42I c
documentationThe amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9X instant, debitlabelFinancial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9Disclosure: IFRS 7.42I c
documentationThe amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValueX instant, debitlabelFinancial assets reclassified out of available-for-sale financial assets, at fair valueDisclosure: Expiry date 2023-01-01 IFRS 7.12 A b
documentationThe fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value [member]; Financial assets, at fair value]
ifrs-fullFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmountX instant, debitlabelFinancial assets reclassified out of available-for-sale financial assets, carrying amountDisclosure: Expiry date 2023-01-01 IFRS 7.12 A b
documentationThe carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]
ifrs-fullFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValueX instant, debitlabelFinancial assets reclassified out of financial assets at fair value through profit or loss, at fair valueDisclosure: Expiry date 2023-01-01 IFRS 7.12 A b
documentationThe fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmountX instant, debitlabelFinancial assets reclassified out of financial assets at fair value through profit or loss, carrying amountDisclosure: Expiry date 2023-01-01 IFRS 7.12 A b
documentationThe carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelFinancial assets recognised as of acquisition dateExample: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]]
ifrs-fullFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancementsX instant, debitlabelFinancial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancementsExample: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 c
documentationThe fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets; Impairment loss]
ifrs-fullFinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignatedX instant, debitlabelFinancial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designatedDisclosure: IFRS 9.7.2.34 c
documentationThe amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignatedX instant, debitlabelFinancial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designatedDisclosure: Effective 2023-01-01 IFRS 17.C32 c
documentationThe carrying amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 that are no longer so designated after application of IFRS 17.
ifrs-fullFinancialAssetsToWhichOverlayApproachIsAppliedX instant, debitlabelFinancial assets to which overlay approach is appliedDisclosure: Effective on first application of IFRS 9 IFRS 4.39L b
documentationThe amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]
ifrs-fullFinancialAssetsTypeMembermember [default]labelFinancial assets, type [member]Disclosure: IFRS 7.B51, Disclosure: IFRS 7.B52
documentationThis member stands for aggregated types of financial assets. It also represents the standard value for the "Types of financial assets" axis if no other member is used. [Refer: Financial assets]
ifrs-fullFinancialAssetsWhichDoNotQualifyForDerecognitionAxisaxislabelTransferred financial assets that are not derecognised in their entirety [axis]Disclosure: IFRS 7.42D
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullFinancialAssetsWhichDoNotQualifyForDerecognitionMembermember [default]labelTransferred financial assets that are not derecognised in their entirety [member]Disclosure: IFRS 7.42D
documentationThis member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the "Transferred financial assets that are not derecognised in their entirety" axis if no other member is used. [Refer: Financial assets]
ifrs-fullFinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeaturesX instant, debitlabelFinancial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment featuresDisclosure: IFRS 7.42S
documentationThe amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial assets]
ifrs-fullFinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElementX instant, debitlabelFinancial 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 elementDisclosure: IFRS 7.42R
documentationThe amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets]
ifrs-fullFinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModificationX duration, debitlabelFinancial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modificationDisclosure: IFRS 7.35 J a
documentationThe amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]
ifrs-fullFinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLossX duration, creditlabelFinancial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)Disclosure: IFRS 7.35 J a
documentationThe net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]
ifrs-fullFinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmountX instant, debitlabelFinancial 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 amountDisclosure: IFRS 7.35 J b
documentationThe gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets]
ifrs-fullFinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstandingX instant, debitlabelFinancial assets written off during reporting period and still subject to enforcement activity, contractual amount outstandingDisclosure: IFRS 7.35L
documentationThe contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets]
ifrs-fullFinancialEffectOfChangesInAccountingPolicyMembermemberlabelIncrease (decrease) due to changes in accounting policy [member]Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i)
documentationThis member stands for the financial effect of changes in accounting policy.
ifrs-fullFinancialEffectOfCorrectionsOfAccountingErrorsMembermemberlabelIncrease (decrease) due to corrections of prior period errors [member]Disclosure: IAS 8.49 b (i), Disclosure: IAS 8.49 c
documentationThis member stands for the financial effect of corrections of prior period errors.
ifrs-fullFinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxisaxislabelFinancial effect of transition from previous GAAP to IFRSs [axis]Disclosure: IFRS 1.24
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullFinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMembermemberlabelFinancial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]Example: IFRS 13.B36 e
documentationThis member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
ifrs-fullFinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMembermemberlabelFinancial forecast of profit (loss) for cash-generating unit, measurement input [member]Example: IFRS 13.B36 e
documentationThis member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
ifrs-fullFinancialGuaranteeContractsMembermemberlabelFinancial guarantee contracts [member]Disclosure: IFRS 7.35M, Disclosure: IFRS 7.B8E
documentationThis member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
ifrs-fullFinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMembermemberlabelFinancial instruments credit-impaired after purchase or origination [member]Disclosure: IFRS 7.35H b (ii), Disclosure: IFRS 7.35M b (ii)
documentationThis member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]]
ifrs-fullFinancialInstrumentsCreditimpairedMembermemberlabelFinancial instruments credit-impaired [member]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M
documentationThis member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [member]]
ifrs-fullFinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueX instantlabelFinancial instruments designated as hedging instruments, at fair valueDisclosure: Expiry date 2023-01-01 IFRS 7.22 b
documentationThe fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities]
ifrs-fullFinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxisaxislabelFinancial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]Disclosure: IFRS 7.24G
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullFinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMembermember [default]labelFinancial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]Disclosure: IFRS 7.24G
documentationThis member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the "Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk" axis if no other member is used. [Refer: Financial instruments, class [member]; Credit risk [member]]
ifrs-fullFinancialInstrumentsNotCreditimpairedMembermemberlabelFinancial instruments not credit-impaired [member]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M
documentationThis member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [member]]
ifrs-fullFinancialInstrumentsPurchasedOrOriginatedCreditimpairedMembermemberlabelFinancial instruments purchased or originated credit-impaired [member]Disclosure: IFRS 7.35H c, Disclosure: IFRS 7.35M c
documentationThis member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]
ifrs-fullFinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets(X) instant, creditlabelFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assetsExample: IFRS 7.13C d (i), Example: IFRS 7.IG40D
documentationThe 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]
negatedLabelFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets
ifrs-fullFinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities(X) instant, debitlabelFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesExample: IFRS 7.13C d (i), Example: IFRS 7.IG40D
documentationThe 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]
negatedLabelFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
ifrs-fullFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognitionX instantlabelFinancial instruments whose fair value previously could not be reliably measured at time of derecognitionDisclosure: Expiry date 2023-01-01 IFRS 7.30 e
documentationThe amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]
ifrs-fullFinancialLiabilitiesX instant, creditlabelFinancial liabilitiesDisclosure: IFRS 7.25
documentationThe 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]]
totalLabelTotal financial liabilities
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendmentsX instant, creditlabelFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendmentsDisclosure: IFRS 9.7.2.34 b
documentationThe carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendmentsX instant, creditlabelFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendmentsDisclosure: IFRS 9.7.2.34 a
documentationThe carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendmentstextlabelFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendmentsDisclosure: IFRS 9.7.2.34 b
documentationThe measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendmentstextlabelFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendmentsDisclosure: IFRS 9.7.2.34 a
documentationThe measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendmentsX instant, creditlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 b
documentationThe carrying amount of financial liabilities affected by amendments to IFRS 9 made by IFRS 17, after applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendmentsX instant, creditlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 a
documentationThe carrying amount of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendmentstextlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 a
documentationThe classification of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendmentstextlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 b
documentationThe measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendmentstextlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 a
documentationThe measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
ifrs-fullFinancialLiabilitiesAtAmortisedCostX instant, creditlabelFinancial liabilities at amortised costDisclosure: Expiry date 2023-01-01 IFRS 7.8 f, Disclosure: IFRS 7.8 g
documentationThe amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesAtAmortisedCostCategoryMembermemberlabelFinancial liabilities at amortised cost, category [member]Disclosure: Expiry date 2023-01-01 IFRS 7.8 f, Disclosure: IFRS 7.8 g
documentationThis member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]
ifrs-fullFinancialLiabilitiesAtAmortisedCostMembermemberlabelFinancial liabilities at amortised cost, class [member]Disclosure: IFRS 7.B2 a
documentationThis member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]
ifrs-fullFinancialLiabilitiesAtFairValueX instant, creditlabelFinancial liabilities, at fair valueDisclosure: IFRS 7.25
documentationThe fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]
ifrs-fullFinancialLiabilitiesAtFairValueMembermemberlabelFinancial liabilities at fair value, class [member]Disclosure: IFRS 7.B2 a
documentationThis member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossX instant, creditlabelFinancial liabilities at fair value through profit or lossDisclosure: IFRS 7.8 e
documentationThe 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]
totalLabelTotal financial liabilities at fair value through profit or loss
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractlabelFinancial liabilities at fair value through profit or loss [abstract]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMembermemberlabelFinancial liabilities at fair value through profit or loss, category [member]Disclosure: IFRS 7.8 e
documentationThis member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant, creditlabelFinancial liabilities at fair value through profit or loss that meet definition of held for tradingDisclosure: IFRS 7.8 e
documentationThe amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX instant, creditlabelFinancial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.8 e
documentationThe amount of financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMembermemberlabelFinancial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]Disclosure: IFRS 7.8 e
documentationThis member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMembermemberlabelFinancial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]Disclosure: IFRS 7.8 e
documentationThis member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]
ifrs-fullFinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9X instant, creditlabelFinancial liabilities, carrying amount immediately after initial application of IFRS 9Disclosure: IFRS 7.42I b
documentationThe carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9X instant, creditlabelFinancial liabilities, carrying amount immediately before initial application of IFRS 9Disclosure: IFRS 7.42I a
documentationThe carrying amount of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesCategoryMembermember [default]labelFinancial liabilities, category [member]Disclosure: IFRS 7.8
documentationThis member stands for aggregated categories of financial liabilities. It also represents the standard value for the "Categories of financial liabilities" axis if no other member is used. [Refer: Financial assets]
ifrs-fullFinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9textlabelFinancial liabilities, measurement category immediately after initial application of IFRS 9Disclosure: IFRS 7.42I b
documentationThe measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9textlabelFinancial liabilities, measurement category immediately before initial application of IFRS 9Disclosure: IFRS 7.42I a
documentationThe measurement category of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesMembermember [default]labelFinancial liabilities, class [member]Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationThis member stands for aggregated classes financial liabilities. It also represents the standard value for the "Classes of financial liabilities" axis if no other member is used. [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesOutsideScopeOfIFRS7MembermemberlabelFinancial liabilities outside scope of IFRS 7, class [member]Disclosure: IFRS 7.B2 b
documentationThis member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9X instant, creditlabelFinancial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9Disclosure: IFRS 7.42I c
documentationThe amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9X instant, creditlabelFinancial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9Disclosure: IFRS 7.42I c
documentationThe amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to the requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9X instant, creditlabelFinancial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9Disclosure: IFRS 7.42I c
documentationThe amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesReclassifiedIntoEquityX durationlabelFinancial liabilities reclassified into equityDisclosure: IAS 1.80 A
documentationThe amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullFinancialLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelFinancial liabilities recognised as of acquisition dateExample: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Business combinations [member]]
negatedLabelFinancial liabilities recognised as of acquisition date
ifrs-fullFinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignatedX instant, creditlabelFinancial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designatedDisclosure: IFRS 9.7.2.34 c
documentationThe amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9MadeByIFRS17ButAreNoLongerSoDesignatedX instant, creditlabelFinancial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designatedDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 c
documentationThe carrying amount of any financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesTypeMembermember [default]labelFinancial liabilities, type [member]Disclosure: IFRS 7.B51, Disclosure: IFRS 7.B52
documentationThis member stands for aggregated types of financial liabilities. It also represents the standard value for the "Types of financial liabilities" axis if no other member is used. [Refer: Financial assets]
ifrs-fullFinancialRiskMembermemberlabelFinancial risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127
documentationThis member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract.
ifrs-fullFinishedGoodsX instant, debitlabelCurrent finished goodsExample: IAS 1.78 c, Common practice: IAS 2.37
documentationA classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories]
ifrs-fullFiveYearsBeforeReportingYearMembermemberlabelFive years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended five years before the end of the reporting year.
ifrs-fullFixedInterestRateMembermemberlabelFixed interest rate [member]Common practice: IFRS 7.39
documentationThis member stands for a fixed interest rate. [Refer: Interest rate risk [member]]
ifrs-fullFixedpriceContractsMembermemberlabelFixed-price contracts [member]Example: IFRS 15.B89 d
documentationThis member stands for fixed-price contracts with customers.
ifrs-fullFixturesAndFittingsX instant, debitlabelFixtures and fittingsExample: IAS 16.37 g
documentationThe amount of fixtures and fittings, not permanently attached to real property, used in the entity’s operations.
ifrs-fullFixturesAndFittingsMembermemberlabelFixtures and fittings [member]Example: IAS 16.37 g
documentationThis member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment]
ifrs-fullFlatSalaryPensionDefinedBenefitPlansMembermemberlabelFlat salary pension defined benefit plans [member]Example: IAS 19.138 b
documentationThis member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
ifrs-fullFloatingInterestRateMembermemberlabelFloating interest rate [member]Common practice: IFRS 7.39
documentationThis member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]
ifrs-fullForeignCountriesMembermemberlabelForeign countries [member]Disclosure: IFRS 8.33 a, Disclosure: IFRS 8.33 b
documentationThis member stands for countries outside the entity’s country of domicile. [Refer: Country of domicile [member]]
ifrs-fullForeignExchangeGainX duration, creditlabelForeign exchange gainDisclosure: IAS 1.35, Disclosure: IAS 21.52 a
documentationThe gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
ifrs-fullForeignExchangeGainLossAbstractlabelForeign exchange gain (loss) [abstract]
ifrs-fullForeignExchangeLoss(X) duration, debitlabelForeign exchange lossDisclosure: IAS 1.35, Disclosure: IAS 21.52 a
documentationThe gross loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
negatedLabelForeign exchange loss
ifrs-fullForeignExchangeRatesAbstractlabelForeign exchange rates [abstract]
ifrs-fullForwardContractMembermemberlabelForward contract [member]Common practice: IAS 1.112 c
documentationThis member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
ifrs-fullFourYearsBeforeReportingYearMembermemberlabelFour years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended four years before the end of the reporting year.
ifrs-fullFranchiseFeeIncomeX duration, creditlabelFranchise fee incomeCommon practice: IAS 1.112 c
documentationThe amount of income arising from franchise fees.
ifrs-fullFranchisesMembermemberlabelFranchises [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets representing the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
ifrs-fullFuelAndEnergyExpenseX duration, debitlabelFuel and energy expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from the consumption of fuel and energy.
totalLabelTotal fuel and energy expense
ifrs-fullFuelAndEnergyExpenseAbstractlabelFuel and energy expense [abstract]
ifrs-fullFuelExpenseX duration, debitlabelFuel expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from the consumption of fuel.
ifrs-fullFunctionalOrPresentationCurrencyMembermember [default]labelFunctional or presentation currency [member]Disclosure: IAS 21.57 a
documentationThis member indicates information displayed in the functional or presentation currency. It also represents the standard value for the "Currency in which information is displayed" axis if no other member is used.
ifrs-fullFundingArrangementsOfDefinedBenefitPlansAxisaxislabelFunding arrangements of defined benefit plans [axis]Example: IAS 19.138 e
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullFundingArrangementsOfDefinedBenefitPlansMembermember [default]labelFunding arrangements of defined benefit plans [member]Example: IAS 19.138 e
documentationThis member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the "Funding arrangements of defined benefits plans" axis if no other member is used.
ifrs-fullFuturesContractMembermemberlabelFutures contract [member]Common practice: IAS 1.112 c
documentationThis member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
ifrs-fullGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostX duration, creditlabelGain (loss) arising from derecognition of financial assets measured at amortised costDisclosure: IAS 1.82 aa
documentationThe gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
netLabelNet gain (loss) arising from derecognition of financial assets measured at amortised cost
ifrs-fullGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstractlabelGain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]
ifrs-fullGainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaidX duration, creditlabelGain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paidDisclosure: IFRIC 19.11
documentationThe gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]]
ifrs-fullGainLossOfDerecognisedFinancialAssetsAtDateOfTransferX duration, creditlabelGain (loss) of derecognised financial assets at date of transferDisclosure: IFRS 7.42G a
documentationThe gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets]
ifrs-fullGainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivityX duration, creditlabelGain (loss) from transfer activity during period representing greatest transfer activityDisclosure: IFRS 7.42G c (ii)
documentationThe gain (loss) recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]
ifrs-fullGainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatusX duration, creditlabelGain (loss) on cessation of consolidation of subsidiaries due to change of investment entity statusDisclosure: IFRS 12.9B b
documentationThe gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullGainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectivenessX duration, creditlabelGain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectivenessDisclosure: IFRS 7.24B a (iv), Disclosure: IFRS 7.24B b (i)
documentationThe gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.
ifrs-fullGainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectivenessX duration, creditlabelGain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectivenessDisclosure: IFRS 7.24 A c
documentationThe gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.
ifrs-fullGainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expenseDisclosure: IAS 19.141 c (iv)
documentationThe decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income (expense); Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense
ifrs-fullGainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeilingX duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expenseDisclosure: IAS 19.141 c (iv)
documentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the gain (loss) on changes in the effect of limiting a reimbursement right to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Increase in reimbursement rights related to defined benefit obligation, resulting from interest income]
ifrs-fullGainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskX duration, creditlabelGain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit riskDisclosure: IFRS 7.24G b
documentationThe gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
ifrs-fullGainLossOnHedgeIneffectivenessX duration, creditlabelGain (loss) on hedge ineffectivenessDisclosure: IFRS 7.24C a (i)
documentationThe 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.
totalLabelTotal gain (loss) on hedge ineffectiveness
ifrs-fullGainLossOnHedgeIneffectivenessAbstractlabelGain (loss) on hedge ineffectiveness [abstract]
ifrs-fullGainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncomeX duration, creditlabelGain (loss) on hedge ineffectiveness recognised in other comprehensive incomeDisclosure: IFRS 7.24C a (i)
documentationThe gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullGainLossOnHedgeIneffectivenessRecognisedInProfitOrLossX duration, creditlabelGain (loss) on hedge ineffectiveness recognised in profit or lossDisclosure: IFRS 7.24C a (i), Disclosure: IFRS 7.24C b (ii)
documentationThe gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive incomeDisclosure: IAS 19.141 c
documentationThe 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)]
commentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from gain on remeasurement in other comprehensive income should be tagged with a positive value; increases resulting from loss on remeasurement should be tagged with a negative value. Increases in the fair value of plan assets resulting from gain on remeasurement in other comprehensive income represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value; decreases in fair value of plan assets resulting from loss on remeasurement should be tagged with a negative value.
negatedTotalLabelTotal increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on remeasurement in other comprehensive income
ifrs-fullGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstractlabelChanges in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract]
ifrs-fullGainLossOnRemeasurementOfReimbursementRightsX duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurementDisclosure: IAS 19.141 c
documentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
totalLabelTotal increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement
ifrs-fullGainLossOnRemeasurementOfReimbursementRightsAbstractlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement [abstract]
ifrs-fullGainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombinationX duration, creditlabelGain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combinationDisclosure: IFRS 3.B64 p (ii)
documentationThe gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]
ifrs-fullGainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredX duration, creditlabelGain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measuredDisclosure: Expiry date 2023-01-01 IFRS 7.30 e
documentationThe gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]
ifrs-fullGainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperationX duration, creditlabelGain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operationDisclosure: IFRS 5.33 b (iii)
documentationThe gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. [Refer: Discontinued operations [member]]
ifrs-fullGainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombinationX duration, creditlabelGain (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 statementsDisclosure: IFRS 3.B67 e
documentationThe gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Business combinations [member]]
ifrs-fullGainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOffX duration, creditlabelGain on recovery of loans and advances previously written offCommon practice: IAS 1.85
documentationThe gain on the recovery of loans and advances previously written off.
ifrs-fullGainRecognisedInBargainPurchaseTransactionX duration, creditlabelGain recognised in bargain purchase transactionDisclosure: IFRS 3.B64 n (i)
documentationThe amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer’s previously held equity interest in the acquiree. [Refer: Business combinations [member]]
ifrs-fullGainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostX duration, creditlabelGains arising from derecognition of financial assets measured at amortised costDisclosure: IFRS 7.20 A
documentationThe gain, recognised in the statement of comprehensive income, that arises from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
ifrs-fullGainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValueX duration, creditlabelGains (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 categoryDisclosure: IAS 1.82 ca
documentationThe gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost]
ifrs-fullGainsLossesArisingFromSaleAndLeasebackTransactionsX duration, creditlabelGains (losses) arising from sale and leaseback transactionsDisclosure: IFRS 16.53 i
documentationThe gains (losses) arising from sale and leaseback transactions.
ifrs-fullGainsLossesArisingFromSettlementsDefinedBenefitPlans(X) duration, creditlabelGains (losses) arising from settlements, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of income (expense) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [member]; Actuarial assumptions [member]] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements]
negatedLabelLosses (gains) arising from settlements, defined benefit plans
ifrs-fullGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlementsDisclosure: IAS 19.141 d
documentationThe 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]]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from losses (gains) arising from settlements
ifrs-fullGainsLossesOnAvailableforsaleFinancialAssetsX duration, creditlabelGains (losses) on available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)
documentationThe gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]
ifrs-fullGainsLossesOnCashFlowHedgesBeforeTaxX duration, creditlabelGains (losses) on cash flow hedges, before taxDisclosure: IAS 1.91 b, Disclosure: Expiry date 2023-01-01 IFRS 7.23 c
documentationThe gains (losses) recognised in other comprehensive income on cash flow hedges, before tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]
ifrs-fullGainsLossesOnCashFlowHedgesNetOfTaxX duration, creditlabelGains (losses) on cash flow hedges, net of taxDisclosure: IAS 1.91 a, Disclosure: Expiry date 2023-01-01 IFRS 7.23 c, Disclosure: IFRS 7.24C b (i), Disclosure: IFRS 7.24E a
documentationThe gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]
ifrs-fullGainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriodX duration, creditlabelGains (losses) on change in fair value less costs to sell of biological assets for current periodDisclosure: IAS 41.40
documentationThe gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets]
ifrs-fullGainsLossesOnChangeInFairValueOfDerivativesX duration, creditlabelGains (losses) on change in fair value of derivativesCommon practice: IAS 1.85
documentationThe gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
netLabelNet gains (losses) on change in fair value of derivatives
ifrs-fullGainsLossesOnChangeInFairValueOfDerivativesAbstractlabelGains (losses) on change in fair value of derivatives [abstract]
ifrs-fullGainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTaxX duration, creditlabelGains (losses) on change in value of foreign currency basis spreads, before taxDisclosure: IAS 1.91 b
documentationThe gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTaxX duration, creditlabelGains (losses) on change in value of foreign currency basis spreads, net of taxDisclosure: IAS 1.91 a
documentationThe gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTaxX duration, creditlabelGains (losses) on change in value of forward elements of forward contracts, before taxDisclosure: IAS 1.91 b
documentationThe gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTaxX duration, creditlabelGains (losses) on change in value of forward elements of forward contracts, net of taxDisclosure: IAS 1.91 a
documentationThe gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTaxX duration, creditlabelGains (losses) on change in value of time value of options, before taxDisclosure: IAS 1.91 b
documentationThe gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTaxX duration, creditlabelGains (losses) on change in value of time value of options, net of taxDisclosure: IAS 1.91 a
documentationThe gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlansX duration, creditlabelGains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, before tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense]
ifrs-fullGainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlansX duration, creditlabelGains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, net of tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer:Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense]
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertiesX duration, creditlabelGains (losses) on disposals of investment propertiesCommon practice: IAS 1.112 c
documentationThe gains (losses) on disposals of investment properties. [Refer: Investment property]
netLabelNet gains (losses) on disposals of investment properties
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertiesAbstractlabelGains (losses) on disposals of investment properties [abstract]
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelX duration, creditlabelGains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value modelDisclosure: IAS 40.78 d (iii)
documentationThe gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
ifrs-fullGainsLossesOnDisposalsOfInvestmentsX duration, creditlabelGains (losses) on disposals of investmentsDisclosure: IAS 1.98 d
documentationThe gains (losses) on disposals of investments.
netLabelNet gains (losses) on disposals of investments
ifrs-fullGainsLossesOnDisposalsOfInvestmentsAbstractlabelGains (losses) on disposals of investments [abstract]
ifrs-fullGainsLossesOnDisposalsOfNoncurrentAssetsX duration, creditlabelGains (losses) on disposals of non-current assetsCommon practice: IAS 1.112 c
documentationThe gains (losses) on disposals of non-current assets. [Refer: Non-current assets]
netLabelNet gains (losses) on disposals of non-current assets
ifrs-fullGainsLossesOnDisposalsOfNoncurrentAssetsAbstractlabelGains (losses) on disposals of non-current assets [abstract]
ifrs-fullGainsLossesOnDisposalsOfOtherNoncurrentAssetsX duration, creditlabelGains (losses) on disposals of other non-current assetsDisclosure: IAS 1.98
documentationThe gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]
ifrs-fullGainsLossesOnDisposalsOfPropertyPlantAndEquipmentX duration, creditlabelGains (losses) on disposals of property, plant and equipmentDisclosure: IAS 1.98 c
documentationThe gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]
netLabelNet gains (losses) on disposals of property, plant and equipment
ifrs-fullGainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstractlabelGains (losses) on disposals of property, plant and equipment [abstract]
ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationBeforeTaxX duration, creditlabelGains (losses) on exchange differences on translation of foreign operations, before taxDisclosure: IAS 1.91 b
documentationThe gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationNetOfTaxX duration, creditlabelGains (losses) on exchange differences on translation of foreign operations, net of taxDisclosure: IAS 1.91 a
documentationThe gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLossX duration, creditlabelForeign exchange gain (loss)Disclosure: IAS 1.35, Disclosure: IAS 21.52 a
documentationThe 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]]
netLabelNet foreign exchange gain (loss)
ifrs-fullGainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssetsX durationlabelGains (losses) on fair value adjustment attributable to physical changes, biological assetsExample: IAS 41 -, Example: 1 XYZ Dairy Ltd, Example: IAS 41.51
documentationThe gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssetsX durationlabelGains (losses) on fair value adjustment attributable to price changes, biological assetsExample: IAS 41 -, Example: 1 XYZ Dairy Ltd, Example: IAS 41.51
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesOnFairValueAdjustmentBiologicalAssetsX durationlabelGains (losses) on fair value adjustment, biological assetsDisclosure: IAS 41.50 a
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
totalLabelTotal gains (losses) on fair value adjustment, biological assets
ifrs-fullGainsLossesOnFairValueAdjustmentBiologicalAssetsAbstractlabelGains (losses) on fair value adjustment, biological assets [abstract]
ifrs-fullGainsLossesOnFairValueAdjustmentInvestmentPropertyX durationlabelGains (losses) on fair value adjustment, investment propertyDisclosure: IAS 40.76 d
documentationThe gains (losses) from changes in the fair value of investment property. [Refer: Investment property]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesOnFinancialAssetsAtAmortisedCostX duration, creditlabelGains (losses) on financial assets at amortised costDisclosure: IFRS 7.20 a (vi)
documentationThe gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossX duration, creditlabelGains (losses) on financial assets at fair value through profit or lossDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
totalLabelTotal gains (losses) on financial assets at fair value through profit or loss
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX duration, creditlabelGains (losses) on financial assets at fair value through profit or loss, classified as held for tradingDisclosure: Expiry date 2023-01-01 IFRS 7.20 a (i)
documentationThe gains (losses) on financial assets at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading; Gains (losses) on financial assets at fair value through profit or loss]
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX duration, creditlabelGains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) on financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial assets at fair value through profit or loss]
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX duration, creditlabelGains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair valueDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities]
ifrs-fullGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTaxX duration, creditlabelGains (losses) on financial assets measured at fair value through other comprehensive income, before taxDisclosure: IAS 1.91 b, Disclosure: IFRS 7.20 a (viii)
documentationThe gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2 A of IFRS 9, before tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
commentaryGuidanceDo NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element "Other comprehensive income, net of tax, gains (losses) from investments in equity instruments".
ifrs-fullGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxX duration, creditlabelGains (losses) on financial assets measured at fair value through other comprehensive income, net of taxDisclosure: IAS 1.91 a
documentationThe gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2 A of IFRS 9, net of tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
commentaryGuidanceDo NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element "Other comprehensive income, net of tax, gains (losses) from investments in equity instruments".
ifrs-fullGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration, creditlabelGains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe gains (losses) recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
ifrs-fullGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration, creditlabelGains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullGainsLossesOnFinancialInstrumentsAbstractlabelGains (losses) on financial instruments [abstract]
ifrs-fullGainsLossesOnFinancialLiabilitiesAtAmortisedCostX duration, creditlabelGains (losses) on financial liabilities at amortised costDisclosure: IFRS 7.20 a (v)
documentationThe gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossX duration, creditlabelGains (losses) on financial liabilities at fair value through profit or lossDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
totalLabelTotal gains (losses) on financial liabilities at fair value through profit or loss
ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX duration, creditlabelGains (losses) on financial liabilities at fair value through profit or loss, classified as held for tradingDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) on financial liabilities at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Gains (losses) on financial liabilities at fair value through profit or loss]
ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX duration, creditlabelGains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial liabilities at fair value through profit or loss]
ifrs-fullGainsLossesOnHedgedItemAttributableToHedgedRiskX duration, creditlabelGains (losses) on hedged item attributable to hedged risk, fair value hedgesDisclosure: Expiry date 2023-01-01 IFRS 7.24 a (ii)
documentationThe gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]]
ifrs-fullGainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTaxX duration, creditlabelGains (losses) on hedges of net investments in foreign operations, before taxDisclosure: IAS 1.91 b, Disclosure: IAS 39.102 a, Disclosure: IFRS 9.6.5.13 a
documentationThe gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTaxX duration, creditlabelGains (losses) on hedges of net investments in foreign operations, net of taxDisclosure: IAS 1.91 a, Disclosure: IAS 39.102 a, Disclosure: IFRS 7.24C b (i), Disclosure: IFRS 7.24E a, Disclosure: IFRS 9.6.5.13 a
documentationThe gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnHedgingInstrumentX duration, creditlabelGains (losses) on hedging instrument, fair value hedgesDisclosure: Expiry date 2023-01-01 IFRS 7.24 a (i)
documentationThe gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]
ifrs-fullGainsLossesOnHeldtomaturityInvestmentsX duration, creditlabelGains (losses) on held-to-maturity investmentsDisclosure: Expiry date 2023-01-01 IFRS 7.20 a (iii)
documentationThe gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments]
ifrs-fullGainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLossX duration, creditlabelGains (losses) on ineffectiveness of cash flow hedges recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.24 b
documentationThe gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]
ifrs-fullGainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperationsX duration, creditlabelGains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.24 c
documentationThe gains (losses) on the ineffective portion of hedges of net investments in foreign operations recognised in profit or loss. [Refer: Hedges of net investment in foreign operations [member]]
ifrs-fullGainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriodX duration, creditlabelGains (losses) on initial recognition of biological assets and agricultural produce for current periodDisclosure: IAS 41.40
documentationThe aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets]
ifrs-fullGainsLossesOnLitigationSettlementsX duration, creditlabelGains (losses) on litigation settlementsDisclosure: IAS 1.98 f
documentationThe gains (losses) on settlements of litigation.
netLabelNet gains (losses) on litigation settlements
ifrs-fullGainsLossesOnLitigationSettlementsAbstractlabelGains (losses) on litigation settlements [abstract]
ifrs-fullGainsLossesOnLoansAndReceivablesX duration, creditlabelGains (losses) on loans and receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.20 a (iv)
documentationThe gains (losses) on loans and receivables. [Refer: Loans and receivables]
ifrs-fullGainsLossesOnNetMonetaryPositionX duration, creditlabelGains (losses) on net monetary positionDisclosure: IAS 29.9
documentationThe gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners’ equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
ifrs-fullGainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration, creditlabelGains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before taxDisclosure: IFRS 14.22 b
documentationThe gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
ifrs-fullGainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration, creditlabelGains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of taxDisclosure: IFRS 14.22 b
documentationThe gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
ifrs-fullGainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTaxX duration, creditlabelGains (losses) on remeasuring available-for-sale financial assets, before taxDisclosure: Expiry date 2023-01-01 IAS 1.91 b, Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)
documentationThe gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax, before reclassification adjustments. [Refer: Financial assets available-for-sale]
ifrs-fullGainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTaxX duration, creditlabelGains (losses) on remeasuring available-for-sale financial assets, net of taxDisclosure: Expiry date 2023-01-01 IAS 1.91 a, Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)
documentationThe gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax, before reclassification adjustments. [Refer: Financial assets available-for-sale]
ifrs-fullGainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLossX duration, creditlabelGains (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 sellDisclosure: IFRS 5.41 c
documentationThe gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss) and losses on write-down to fair value less costs to sell for non-current assets or disposal groups held for sale.
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssetsX durationlabelGains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assetsCommon practice: IFRS 13.93 e (ii)
documentationThe gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments(X) durationlabelGains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instrumentsCommon practice: IFRS 13.93 e (ii)
documentationThe gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities(X) durationlabelGains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilitiesCommon practice: IFRS 13.93 e (ii)
documentationThe gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsX durationlabelGains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assetsDisclosure: IFRS 13.93 e (ii)
documentationThe gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
totalLabelTotal gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstractlabelGains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments(X) durationlabelGains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (ii)
documentationThe gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedTotalLabelTotal losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstractlabelGains (losses) recognised in other comprehensive income, fair value measurement, entity’s own equity instruments [abstract]
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities(X) durationlabelGains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (ii)
documentationThe gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedTotalLabelTotal losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstractlabelGains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssetsX durationlabelGains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assetsCommon practice: IFRS 13.93 e (ii)
documentationThe gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments(X) durationlabelGains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instrumentsCommon practice: IFRS 13.93 e (ii)
documentationThe gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities(X) durationlabelGains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilitiesCommon practice: IFRS 13.93 e (ii)
documentationThe gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyX duration, creditlabelGains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurementX duration, creditlabelGains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurementDisclosure: IFRS 13.93 f
documentationThe gains (losses) recognised in profit or loss for assets measured at fair value that are attributable to the change in unrealised gains or losses relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]
ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurementX duration, creditlabelGains (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 measurementDisclosure: IFRS 13.93 f
documentationThe gains (losses) recognised in profit or loss for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurementX duration, creditlabelGains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurementDisclosure: IFRS 13.93 f
documentationThe gains (losses) recognised in profit or loss for liabilities measured at fair value that are attributable to the change in unrealised gains or losses relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]
ifrs-fullGainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssetsX durationlabelGains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assetsCommon practice: IFRS 13.93 e (i)
documentationThe gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments(X) durationlabelGains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instrumentsCommon practice: IFRS 13.93 e (i)
documentationThe gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments
ifrs-fullGainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities(X) durationlabelGains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilitiesCommon practice: IFRS 13.93 e (i)
documentationThe gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsX durationlabelGains (losses) recognised in profit or loss including exchange differences, fair value measurement, assetsDisclosure: IFRS 13.93 e (i)
documentationThe gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
totalLabelTotal gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstractlabelGains (losses) recognised in profit or loss, fair value measurement, assets [abstract]
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments(X) durationlabelGains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (i)
documentationThe gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedTotalLabelTotal losses (gains) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstractlabelGains (losses) recognised in profit or loss, fair value measurement, entity’s own equity instruments [abstract]
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities(X) durationlabelGains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (i)
documentationThe gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedTotalLabelTotal losses (gains) recognised in profit or loss including exchange differences, fair value measurement, liabilities
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstractlabelGains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]
ifrs-fullGainsLossesRecognisedInProfitOrLossOnBuyingReinsuranceX duration, creditlabelGains (losses) recognised in profit or loss on buying reinsuranceDisclosure: Expiry date 2023-01-01 IFRS 4.37 b (i)
documentationThe gains (losses) recognised in profit or loss on the entity’s purchase of reinsurance.
ifrs-fullGainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssetsX durationlabelGains (losses) recognised in profit or loss on exchange differences, fair value measurement, assetsCommon practice: IFRS 13.93 e (i)
documentationThe gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments(X) durationlabelGains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instrumentsCommon practice: IFRS 13.93 e (i)
documentationThe gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments
ifrs-fullGainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities(X) durationlabelGains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilitiesCommon practice: IFRS 13.93 e (i)
documentationThe gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in profit or loss on exchange differences, fair value measurement, liabilities
ifrs-fullGainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyX duration, creditlabelGains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullGainsLossesRecognisedWhenControlInSubsidiaryIsLostX duration, creditlabelGains (losses) recognised when control of subsidiary is lostDisclosure: IFRS 12.19
documentationThe gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest.
ifrs-fullGainsOnChangeInFairValueOfDerivativesX duration, creditlabelGains on change in fair value of derivativesCommon practice: IAS 1.85
documentationThe gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
ifrs-fullGainsOnDisposalsOfInvestmentPropertiesX duration, creditlabelGains on disposals of investment propertiesCommon practice: IAS 1.112 c
documentationThe gain on disposals of investment properties. [Refer: Investment property]
ifrs-fullGainsOnDisposalsOfInvestmentsX duration, creditlabelGains on disposals of investmentsDisclosure: IAS 1.98 d
documentationThe gain on the disposal of investments.
ifrs-fullGainsOnDisposalsOfNoncurrentAssetsX duration, creditlabelGains on disposals of non-current assetsCommon practice: IAS 1.112 c
documentationThe gain on disposals of non-current assets. [Refer: Non-current assets]
ifrs-fullGainsOnDisposalsOfPropertyPlantAndEquipmentX duration, creditlabelGains on disposals of property, plant and equipmentDisclosure: IAS 1.98 c
documentationThe gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullGainsOnLitigationSettlementsX duration, creditlabelGains on litigation settlementsDisclosure: IAS 1.98 f
documentationThe gain on settlements of litigation.
ifrs-fullGamingLicencesMembermemberlabelGaming licences [member]Common practice: IAS 38.119
documentationThis member stands for licences related to gaming. [Refer: Licences [member]]
ifrs-fullGasDistributionMembermemberlabelGas distribution [member]Example: IFRS 14.33, Example: IFRS 14.IE2
documentationThis member stands for an entity’s activity related to distribution of gas.
ifrs-fullGeneralAndAdministrativeExpenseX duration, debitlabelGeneral and administrative expenseCommon practice: IAS 1.112 c
documentationThe amount of expense relating to general and administrative activities of the entity.
ifrs-fullGeographicalAreasAxisaxislabelGeographical areas [axis]Example: IAS 19.138 a, Example: IFRS 15.B89 b, Example: Effective 2023-01-01 IFRS 17.96 b, Disclosure: IFRS 8.33
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullGeographicalAreasMembermember [default]labelGeographical areas [member]Example: IAS 19.138 a, Example: IFRS 15.B89 b, Example: Effective 2023-01-01 IFRS 17.96 b, Disclosure: IFRS 8.33
documentationThis member stands for aggregated geographical areas. It also represents the standard value for the "Geographical areas" axis if no other member is used.
ifrs-fullGoodsOrServicesTransferredAtPointInTimeMembermemberlabelGoods or services transferred at point in time [member]Example: IFRS 15.B89 f
documentationThis member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]]
ifrs-fullGoodsOrServicesTransferredOverTimeMembermemberlabelGoods or services transferred over time [member]Example: IFRS 15.B89 f
documentationThis member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]]
ifrs-fullGoodsSoldDirectlyToConsumersMembermemberlabelGoods sold directly to consumers [member]Example: IFRS 15.B89 g
documentationThis member stands for goods sold directly to consumers.
ifrs-fullGoodsSoldThroughIntermediariesMembermemberlabelGoods sold through intermediaries [member]Example: IFRS 15.B89 g
documentationThis member stands for goods sold through intermediaries.
ifrs-fullGoodwillX instant, debitlabelGoodwillDisclosure: IAS 1.54 c, Disclosure: IAS 36.134 a, Disclosure: IAS 36.135 a, Disclosure: IFRS 3.B67 d
documentationThe 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]]
periodStartLabelGoodwill at beginning of period
periodEndLabelGoodwill at end of period
ifrs-fullGoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale(X) duration, creditlabelGoodwill derecognised without having previously been included in disposal group classified as held for saleDisclosure: IFRS 3.B67 d (iv)
documentationThe 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]]
negatedLabelGoodwill derecognised without having previously been included in disposal group classified as held for sale
ifrs-fullGoodwillExpectedDeductibleForTaxPurposesX instant, debitlabelGoodwill expected to be deductible for tax purposesDisclosure: IFRS 3.B64 k
documentationThe amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Business combinations [member]]
ifrs-fullGoodwillMembermemberlabelGoodwill [member]Example: IAS 36.127
documentationThis member stands for goodwill. [Refer: Goodwill]
ifrs-fullGoodwillRecognisedAsOfAcquisitionDateX instant, debitlabelGoodwill recognised as of acquisition dateExample: IFRS 3.B64, Example: IFRS 3.IE72
documentationThe amount recognised as of the business combination’s acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]]
ifrs-fullGovernmentCustomersMembermemberlabelGovernment customers [member]Example: IFRS 15.B89 c
documentationThis member stands for government customers. [Refer: Government [member]]
ifrs-fullGovernmentDebtInstrumentsHeldX instant, debitlabelGovernment debt instruments heldCommon practice: IAS 1.112 c
documentationThe amount of debt instruments held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]
ifrs-fullGovernmentGrantsX instant, creditlabelGovernment grantsCommon practice: IAS 1.55
documentationThe amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. [Refer: Deferred income other than contract liabilities; Government [member]]
ifrs-fullGovernmentMembermemberlabelGovernment [member]Disclosure: IFRS 8.34
documentationThis member stands for a government, government agencies and similar bodies whether local, national or international.
ifrs-fullGrossAmountArisingFromInsuranceContractsMembermemberlabelGross amount arising from insurance contracts [member]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThis member stands for the gross amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullGrossCarryingAmountMembermemberlabelGross carrying amount [member]Disclosure: IAS 16.73 d, Disclosure: IAS 38.118 c, Disclosure: IAS 40.79 c, Disclosure: IAS 41.54 f, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35I, Disclosure: IFRS 7.35M, Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37 b, Common practice: Expiry date 2023-01-01 IFRS 7.IG29
documentationThis member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
ifrs-fullGrossContractualAmountsReceivableForAcquiredReceivablesX instant, debitlabelGross contractual amounts receivable for acquired receivablesDisclosure: IFRS 3.B64 h (ii)
documentationThe gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Business combinations [member]]
ifrs-fullGrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements(X) instant, debitlabelGross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.13C b
documentationThe 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]
negatedLabelGross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
ifrs-fullGrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant, debitlabelGross financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.13C a
documentationThe gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]
ifrs-fullGrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements(X) instant, creditlabelGross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.13C b
documentationThe 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]
negatedLabelGross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
ifrs-fullGrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant, creditlabelGross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.13C a
documentationThe gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]
ifrs-fullGrossLeaseLiabilitiesX instant, creditlabelGross lease liabilitiesDisclosure: IFRS 16.58, Example: IFRS 7.B11D a
documentationThe amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]
ifrs-fullGrossLoanCommitmentsX instant, creditlabelGross loan commitmentsExample: IFRS 7.B11D e
documentationThe amount of contractual undiscounted cash flows for gross commitments to receive a loan.
ifrs-fullGrossProfitX duration, creditlabelGross profitExample: IAS 1.103
documentationThe amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]
netLabelGross profit
ifrs-fullGSMLicencesMembermemberlabelGSM licences [member]Common practice: IAS 38.119
documentationThis member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]
ifrs-fullGuaranteesMembermemberlabelGuarantees [member]Example: IFRS 7.B33
documentationThis member stands for formal promises, often in writing, in which one party assumes responsibility for another’s debts or responsibilities, or in which the party provides assurance that certain conditions will be fulfilled.
ifrs-fullHedgedItemAssetsX instant, debitlabelHedged item, assetsDisclosure: IFRS 7.24B a (i)
documentationThe amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]]
ifrs-fullHedgedItemLiabilitiesX instant, creditlabelHedged item, liabilitiesDisclosure: IFRS 7.24B a (i)
documentationThe amount of a hedged item, recognised as a liability. [Refer: Hedged items [member]]
ifrs-fullHedgedItemsAxisaxislabelHedged items [axis]Disclosure: IFRS 7.24B
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullHedgedItemsMembermember [default]labelHedged items [member]Disclosure: IFRS 7.24B
documentationThis member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value for the "Hedged items" axis if no other member is used.
ifrs-fullHedgeFundInvestmentsMembermemberlabelHedge fund investments [member]Example: IFRS 13.94, Example: IFRS 13.IE60
documentationThis member stands for investments in hedge funds.
ifrs-fullHedgesOfNetInvestmentInForeignOperationsMembermemberlabelHedges of net investment in foreign operations [member]Disclosure: IAS 39.86 c, Disclosure: IFRS 7.24 A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C
documentationThis member stands for hedges of the entity’s monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.
ifrs-fullHedgesOfNetInvestmentsInForeignOperationsAbstractlabelHedges of net investment in foreign operations [abstract]
ifrs-fullHedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositionsX duration, creditlabelHedging gains (losses) for hedge of group of items with offsetting risk positionsDisclosure: IFRS 7.24C b (vi), Disclosure: IFRS 9.6.6.4
documentationThe hedging gains (losses) for hedge of group of items with offsetting risk positions.
ifrs-fullHedgingInstrumentAssetsX instant, debitlabelHedging instrument, assetsDisclosure: IFRS 7.24 A a
documentationThe amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]]
ifrs-fullHedgingInstrumentLiabilitiesX instant, creditlabelHedging instrument, liabilitiesDisclosure: IFRS 7.24 A a
documentationThe amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [member]]
ifrs-fullHedgingInstrumentsAxisaxislabelHedging instruments [axis]Disclosure: IFRS 7.23 A, Disclosure: IFRS 7.24 A
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullHedgingInstrumentsMembermember [default]labelHedging instruments [member]Disclosure: IFRS 7.23 A, Disclosure: IFRS 7.24 A
documentationThis member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the "Hedging instruments" axis if no other member is used.
ifrs-fullHeldtomaturityInvestmentsX instant, debitlabelHeld-to-maturity investmentsDisclosure: Expiry date 2023-01-01 IFRS 7.8 b
documentationThe amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments]
ifrs-fullHeldtomaturityInvestmentsCategoryMembermemberlabelHeld-to-maturity investments, category [member]Disclosure: Expiry date 2023-01-01 IFRS 7.8 b
documentationThis member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments]
ifrs-fullHistoricalVolatilityForSharesMeasurementInputMembermemberlabelHistorical volatility for shares, measurement input [member]Example: IFRS 13.B36 b
documentationThis member stands for the historical volatility for shares used as a measurement input.
esef_allhttps://www.esma.europa.eu/xbrl/role/all/esef_role-000000rolelabel[000000] Tags that must be applied if corresponding information is present in a report
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-110000rolelabel[110000] General information about financial statements
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-210000rolelabel[210000] Statement of financial position, current/non-current
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000rolelabel[220000] Statement of financial position, order of liquidity
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000rolelabel[310000] Statement of comprehensive income, profit or loss, by function of expense
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000rolelabel[320000] Statement of comprehensive income, profit or loss, by nature of expense
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-410000rolelabel[410000] Statement of comprehensive income, OCI components presented net of tax
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000rolelabel[420000] Statement of comprehensive income, OCI components presented before tax
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000rolelabel[610000] Statement of changes in equity
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100rolelabel[800100] Subclassifications of assets, liabilities and equities
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200rolelabel[800200] Analysis of income and expense
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800400rolelabel[800400] Statement of changes in equity, additional disclosures
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800500rolelabel[800500] List of notes
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600rolelabel[800600] List of accounting policies
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800610rolelabel[800610] List of material accounting policy information
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000rolelabel[810000] Notes – Corporate information and statement of IFRS compliance
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000rolelabel[861000] Notes – Analysis of other comprehensive income by item
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-861200rolelabel[861200] Notes – Share capital, reserves and other equity interest
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000rolelabel[880000] Notes – Additional information
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000rolelabel[815000] Notes – Events after reporting period
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110rolelabel[835110] Notes – Income taxes
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_16_role-822100rolelabel[822100] Notes – Property, plant and equipment
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480rolelabel[834480] Notes – Employee benefits
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380rolelabel[826380] Notes – Inventories
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_20_role-831400rolelabel[831400] Notes – Government grants
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_21_role-842000rolelabel[842000] Notes – Effects of changes in foreign exchange rates
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200rolelabel[836200] Notes – Borrowing costs
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000rolelabel[818000] Notes – Related party
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_26_role-710000rolelabel[710000] Statement of changes in net assets available for benefits
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_27_role-825480rolelabel[825480] Notes – Separate financial statements
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_29_role-816000rolelabel[816000] Notes – Hyperinflationary reporting
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000rolelabel[838000] Notes – Earnings per share
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000rolelabel[813000] Notes – Interim financial reporting
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_36_role-832410rolelabel[832410] Notes – Impairment of assets
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570rolelabel[827570] Notes – Other provisions, contingent liabilities and contingent assets
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_38_role-823180rolelabel[823180] Notes – Intangible assets
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100rolelabel[825100] Notes – Investment property
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_41_role-824180rolelabel[824180] Notes – Agriculture
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_7_role-510000rolelabel[510000] Statement of cash flows, direct method
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000rolelabel[520000] Statement of cash flows, indirect method
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300rolelabel[800300] Statement of cash flows, additional disclosures
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100rolelabel[851100] Notes – Cash flow statement
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_8_role-811000rolelabel[811000] Notes – Accounting policies, changes in accounting estimates and errors
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifric_2_role-868500rolelabel[868500] Notes – Members’ shares in cooperative entities and similar instruments
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifric_5_role-868200rolelabel[868200] Notes – Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100rolelabel[819100] Notes – First time adoption
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700rolelabel[825700] Notes – Interests in other entities
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000rolelabel[823000] Notes – Fair value measurement
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_14_role-824500rolelabel[824500] Notes – Regulatory deferral accounts
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_15_role-831150rolelabel[831150] Notes – Revenue from contracts with customers
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610rolelabel[832610] Notes – Leases
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600rolelabel[836600] Notes – Insurance contracts (IFRS 17)
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_2_role-834120rolelabel[834120] Notes – Share-based payment arrangements
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000rolelabel[817000] Notes – Business combinations
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500rolelabel[836500] Notes – Insurance contracts
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_5_role-825900rolelabel[825900] Notes – Non-current asset held for sale and discontinued operations
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_6_role-822200rolelabel[822200] Notes – Exploration for and evaluation of mineral resources
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390rolelabel[822390] Notes – Financial instruments
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_8_role-871100rolelabel[871100] Notes – Operating segments
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_axi_rolerolelabelAxis aggregation validations
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_cro_rolerolelabelCross period validations
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_eps_rolerolelabelEarnings per share validations
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901000rolelabel[901000] Axis – Retrospective application and retrospective restatement
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100rolelabel[901100] Axis – Departure from requirement of IFRS
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901500rolelabel[901500] Axis – Creation date
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-903000rolelabel[903000] Axis – Continuing and discontinued operations
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-904000rolelabel[904000] Axis – Assets and liabilities classified as held for sale
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-913000rolelabel[913000] Axis – Consolidated and separate financial statements
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-914000rolelabel[914000] Axis – Currency in which information is displayed
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-915000rolelabel[915000] Axis – Cumulative effect at date of initial application
esef_allhttps://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900rolelabel[832900] Notes – Service concession arrangements
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/esef_con_rolerolelabelContext validations
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/esef_fac_rolerolelabelFact and footnotes validations
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/esef_man_rolerolelabelMandatory mark-up validations
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/esef_role-999999rolelabel[999999] Line items not dimensionally qualified
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_rolerolelabelFact equivalence validations
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_neg1_rolerolelabelNegative fact validations 1
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_rolerolelabelNegative fact validations 2
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_per_rolerolelabelPercentage warnings
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_rolerolelabelPositive fact validations
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_rolerolelabelTechnical validations
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000rolelabel[990000] Axis – Defaults
esma_technicalhttps://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenariorolelabelPrevents default use of line items (i.e. when not explicitly allowed) for scenario
esma_technicalhttps://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegmentrolelabelPrevents default use of line items (i.e. when not explicitly allowed) for segment
ifrs-fullIdentifiableAssetsAcquiredLiabilitiesAssumedX instant, debitlabelIdentifiable assets acquired (liabilities assumed)Example: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]
netLabelNet identifiable assets acquired (liabilities assumed)
ifrs-fullIdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelIdentifiable intangible assets recognised as of acquisition dateExample: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]
ifrs-fullIdentificationOfUnadjustedComparativeInformationtextlabelIdentification of unadjusted comparative informationDisclosure: IAS 16.80 A, Disclosure: IAS 27.18I, Disclosure: IAS 38.130I, Disclosure: IFRS 10.C6B, Disclosure: IFRS 11.C13B, Disclosure: Effective 2023-01-01 IFRS 17.C27
documentationThe identification of unadjusted comparative information in the financial statements.
ifrs-fullIdentityOfPriceIndextextlabelDescription of identity of price indexDisclosure: IAS 29.39 c
documentationThe description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
ifrs-fullIFRS17MembermemberlabelIFRS 17 [member]Disclosure: Expiry date 2025-01-01 IFRS 17.C1, Common practice: Effective 2023-01-01 IFRS 17.C3
documentationThis member stands for IFRS 17 Insurance Contracts.
ifrs-fullIFRS9MembermemberlabelIFRS 9 [member]Disclosure: Expiry date 2025-01-01 IAS 1.139 V
documentationThis member stands for IFRS 9 Financial Instruments.
ifrs-fullIFRSsMembermember [default]labelIFRSs [member]Disclosure: IFRS 1.24
documentationThis member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. It also represents the standard value for the "Financial effect of transition from previous GAAP to IFRSs" axis if no other member is used.
ifrs-fullImmatureBiologicalAssetsMembermemberlabelImmature biological assets [member]Example: IAS 41.43
documentationThis member stands for immature biological assets. Immature biological assets are those that have not attained harvestable specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets]
ifrs-fullImpairmentLossX duration, debitlabelImpairment lossDisclosure: IAS 36.130 b, Disclosure: IAS 36.130 d (ii)
documentationThe amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]
ifrs-fullImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomersX duration, debitlabelImpairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customersDisclosure: IFRS 15.128 b
documentationThe amount of impairment loss for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Impairment loss]
ifrs-fullImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9(X) duration, debitlabelImpairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9Disclosure: IAS 1.82 ba
documentationThe 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.
negatedLabelImpairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9
ifrs-fullImpairmentLossOnFinancialAssetsX duration, debitlabelImpairment loss on financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.20 e
documentationThe amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]
ifrs-fullImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomersX duration, debitlabelImpairment loss on receivables or contract assets arising from contracts with customersDisclosure: IFRS 15.113 b
documentationThe amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers]
ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomeX duration, debitlabelImpairment loss recognised in other comprehensive incomeDisclosure: IAS 36.126 c, Disclosure: IAS 36.129 a
documentationThe amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income]
ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill(X) durationlabelImpairment loss recognised in other comprehensive income, intangible assets other than goodwillDisclosure: IAS 38.118 e (iii)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in other comprehensive income, intangible assets other than goodwill
ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment(X) durationlabelImpairment loss recognised in other comprehensive income, property, plant and equipmentDisclosure: IAS 16.73 e (iv)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in other comprehensive income, property, plant and equipment
ifrs-fullImpairmentLossRecognisedInProfitOrLossX duration, debitlabelImpairment loss recognised in profit or lossDisclosure: IAS 36.126 a, Disclosure: IAS 36.129 a
documentationThe amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]
ifrs-fullImpairmentLossRecognisedInProfitOrLossBiologicalAssets(X) durationlabelImpairment loss recognised in profit or loss, biological assetsDisclosure: IAS 41.55 a
documentationThe amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in profit or loss, biological assets
ifrs-fullImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts(X) duration, creditlabelImpairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 d
documentationThe 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]]
negatedLabelImpairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts
ifrs-fullImpairmentLossRecognisedInProfitOrLossGoodwill(X) durationlabelImpairment loss recognised in profit or loss, goodwillDisclosure: IFRS 3.B67 d (v)
documentationThe amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in profit or loss, goodwill
ifrs-fullImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill(X) durationlabelImpairment loss recognised in profit or loss, intangible assets and goodwillCommon practice: IAS 38.118 e (iv)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in profit or loss, intangible assets and goodwill
ifrs-fullImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill(X) durationlabelImpairment loss recognised in profit or loss, intangible assets other than goodwillDisclosure: IAS 38.118 e (iv)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in profit or loss, intangible assets other than goodwill
ifrs-fullImpairmentLossRecognisedInProfitOrLossInvestmentProperty(X) durationlabelImpairment loss recognised in profit or loss, investment propertyDisclosure: IAS 40.76 g, Disclosure: IAS 40.79 d (v)
documentationThe amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in profit or loss, investment property
ifrs-fullImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX durationlabelImpairment loss recognised in profit or loss, loans and advancesCommon practice: IAS 1.85
documentationThe amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentX durationlabelImpairment loss recognised in profit or loss, property, plant and equipmentDisclosure: IAS 16.73 e (v), Disclosure: IAS 1.98 a
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in profit or loss, property, plant and equipment
ifrs-fullImpairmentLossRecognisedInProfitOrLossTradeReceivablesX duration, debitlabelImpairment loss recognised in profit or loss, trade receivablesCommon practice: IAS 1.112 c
documentationThe amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables]
ifrs-fullImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstractlabelImpairment loss (reversal of impairment loss) on trade receivables [abstract]
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration, debitlabelImpairment loss (reversal of impairment loss) recognised in profit or lossDisclosure: IAS 1.99
documentationThe 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]
negatedLabelReversal of impairment loss (impairment loss) recognised in profit or loss
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX duration, debitlabelImpairment loss (reversal of impairment loss) recognised in profit or loss, loans and advancesCommon practice: IAS 1.85
documentationThe 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]
netLabelNet impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstractlabelImpairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivablesX duration, debitlabelImpairment loss (reversal of impairment loss) recognised in profit or loss, trade receivablesCommon practice: IAS 1.112 c
documentationThe 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]
netLabelNet impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables
ifrs-fullImpairmentOfFinancialAssetsAxisaxislabelImpairment of financial assets [axis]Disclosure: Expiry date 2023-01-01 IFRS 7.37
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntitytextlabelDescription of implications of surplus or deficit on multi-employer or state plan for entityDisclosure: IAS 19.148 d (iv)
documentationThe description of the implications for the entity of a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullInAccordanceWithIFRS9Membermember [default]labelIn accordance with IFRS 9 [member]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e
documentationThis member stands for the information reported in accordance with IFRS 9.
ifrs-fullIncomeApproachMembermemberlabelIncome approach [member]Example: IFRS 13.62
documentationThis member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.
ifrs-fullIncomeArisingFromExplorationForAndEvaluationOfMineralResourcesX duration, creditlabelIncome arising from exploration for and evaluation of mineral resourcesDisclosure: IFRS 6.24 b
documentationThe amount of income arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources, after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.
ifrs-fullIncomeArisingFromInsuranceContractsX duration, creditlabelIncome arising from insurance contractsDisclosure: Expiry date 2023-01-01 IFRS 4.37 b
documentationThe amount of income arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullIncomeCapitalisationMembermemberlabelIncome capitalisation [member]Common practice: IFRS 13.93 d
documentationThis member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an amount representing some measure of economic income in order to convert that economic income amount to an estimate of present value.
ifrs-fullIncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstractlabelIncome, expense, gains or losses of financial instruments [abstract]
ifrs-fullIncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesX duration, creditlabelIncome (expenses) from reinsurance contracts held, other than finance income (expenses)Disclosure: Effective 2023-01-01 IAS 1.82 ac, Disclosure: Effective 2023-01-01 IFRS 17.86
documentationThe amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]
netLabelNet income (expenses) from reinsurance contracts held, other than finance income (expenses)
ifrs-fullIncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstractlabelIncome (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]
ifrs-fullIncomeFromAmountsRecoveredFromReinsurerX duration, creditlabelIncome from amounts recovered from reinsurerDisclosure: Effective 2023-01-01 IFRS 17.86
documentationThe amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]]
ifrs-fullIncomeFromContinuingInvolvementInDerecognisedFinancialAssetsX duration, creditlabelIncome from continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42G b
documentationThe amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]
ifrs-fullIncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognisedX instant, creditlabelIncome from continuing involvement in derecognised financial assets cumulatively recognisedDisclosure: IFRS 7.42G b
documentationThe cumulative amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Income from continuing involvement in derecognised financial assets; Derivatives [member]]
ifrs-fullIncomeFromContinuingOperationsAttributableToOwnersOfParentX duration, creditlabelIncome from continuing operations attributable to owners of parentDisclosure: IFRS 5.33 d
documentationThe amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]]
ifrs-fullIncomeFromContractsWithReinsurersX duration, creditlabelIncome from contracts with reinsurersExample: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 b
documentationThe amount of income from contracts with reinsurers.
ifrs-fullIncomeFromDiscontinuedOperationsAttributableToOwnersOfParentX duration, creditlabelIncome from discontinued operations attributable to owners of parentDisclosure: IFRS 5.33 d
documentationThe amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]
ifrs-fullIncomeFromFinesAndPenaltiesX duration, creditlabelIncome from fines and penaltiesCommon practice: IAS 1.112 c
documentationThe amount of income arising from fines and penalties.
ifrs-fullIncomeFromGovernmentGrantsRelatedToAgriculturalActivityX duration, creditlabelIncome from government grants related to agricultural activityCommon practice: IAS 41.57 a
documentationThe amount of income from government grants related to agricultural activities. [Refer: Government grants]
ifrs-fullIncomeFromReimbursementsUnderInsurancePoliciesX duration, creditlabelIncome from reimbursements under insurance policiesCommon practice: IAS 1.112 c
documentationThe amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. [Refer: Types of insurance contracts [member]]
ifrs-fullIncomeFromStructuredEntitiesX duration, creditlabelIncome from structured entitiesDisclosure: IFRS 12.27 b
documentationThe amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Unconsolidated structured entities [member]]
ifrs-fullIncomeFromSubleasingRightofuseAssetsX duration, creditlabelIncome from subleasing right-of-use assetsDisclosure: IFRS 16.53 f
documentationThe amount of income from subleasing right-of-use assets. Sublease is a transaction for which an underlying asset is re-leased by a lessee ("intermediate lessor") to a third party, and the lease ("head lease") between the head lessor and lessee remains in effect. [Refer: Right-of-use assets]
ifrs-fullIncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration, creditlabelIncome on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe amount of income recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
ifrs-fullIncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration, creditlabelIncome on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe amount of income recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullIncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRateX duration, creditlabelIncome relating to variable lease payments for operating leases that do not depend on index or rateDisclosure: IFRS 16.90 b
documentationThe amount of income relating to variable lease payments for operating leases that do not depend on an index or a rate. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.
ifrs-fullIncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLeaseX duration, creditlabelIncome relating to variable lease payments not included in measurement of net investment in finance leaseDisclosure: IFRS 16.90 a (iii)
documentationThe amount of income relating to variable lease payments not included in the measurement of the net investment in the finance lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Net investment in finance lease]
ifrs-fullIncomeStatementAbstractlabelProfit or loss [abstract]
ifrs-fullIncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiabilityX durationlabelIncome tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liabilityDisclosure: IAS 12.81 i
documentationThe amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared after the reporting period but before the financial statements were authorised for issue, and are not recognised as a liability in the financial statements.
ifrs-fullIncomeTaxesPaidClassifiedAsOperatingActivitiesX duration, creditlabelIncome taxes paid, classified as operating activitiesCommon practice: IAS 7.35
documentationThe cash outflow for income taxes paid, classified as operating activities.
ifrs-fullIncomeTaxesPaidRefundX duration, creditlabelIncome taxes paid (refund)Disclosure: IAS 7.35
documentationThe cash flows from income taxes paid or refunded.
totalLabelTotal income taxes paid (refund)
ifrs-fullIncomeTaxesPaidRefundAbstractlabelIncome taxes paid (refund) [abstract]
ifrs-fullIncomeTaxesPaidRefundClassifiedAsFinancingActivitiesX duration, creditlabelIncome taxes paid (refund), classified as financing activitiesExample: IAS 7.14 f, Disclosure: IAS 7.35
documentationThe cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
negatedTerseLabelIncome taxes refund (paid)
ifrs-fullIncomeTaxesPaidRefundClassifiedAsInvestingActivitiesX duration, creditlabelIncome taxes paid (refund), classified as investing activitiesExample: IAS 7.14 f, Disclosure: IAS 7.35
documentationThe cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
negatedTerseLabelIncome taxes refund (paid)
ifrs-fullIncomeTaxesPaidRefundClassifiedAsOperatingActivitiesX duration, creditlabelIncome taxes paid (refund), classified as operating activitiesExample: IAS 7.14 f, Disclosure: IAS 7.35
documentationThe cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
negatedTerseLabelIncome taxes refund (paid)
ifrs-fullIncomeTaxesRefundClassifiedAsOperatingActivitiesX duration, debitlabelIncome taxes refund, classified as operating activitiesCommon practice: IAS 7.35
documentationThe cash inflow from income taxes refunded, classified as operating activities.
ifrs-fullIncomeTaxExpenseContinuingOperationsX duration, debitlabelTax expense (income)Disclosure: IAS 12.79, Disclosure: IAS 12.81 c (i), Disclosure: IAS 12.81 c (ii), Disclosure: IAS 1.82 d, Disclosure: IAS 26.35 b (viii), Disclosure: IFRS 12.B13 g, Disclosure: IFRS 8.23 h
documentationThe aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
totalLabelTotal tax expense (income)
negatedTerseLabelTax income (expense)
ifrs-fullIncomeTaxRelatingToApplicationOfOverlayApproachInOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to application of overlay approach in other comprehensive incomeDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the application of the overlay approach. [Refer: Other comprehensive income]
ifrs-fullIncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to available-for-sale financial assets included in other comprehensive incomeDisclosure: Expiry date 2023-01-01 IAS 12.81 ab, Disclosure: Expiry date 2023-01-01 IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to available-for-sale financial assets included in other comprehensive income
ifrs-fullIncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to cash flow hedges included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to cash flow hedges included in other comprehensive income
ifrs-fullIncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to change in value of foreign currency basis spreads included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to change in value of foreign currency basis spreads included in other comprehensive income
ifrs-fullIncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to change in value of forward elements of forward contracts included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to change in value of forward elements of forward contracts included in other comprehensive income
ifrs-fullIncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to change in value of time value of options included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to change in value of time value of options included in other comprehensive income
ifrs-fullIncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income
ifrs-fullIncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Revaluation surplus; Other comprehensive income]
negatedLabelIncome tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeX durationlabelIncome tax relating to components of other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
totalLabelAggregated income tax relating to components of other comprehensive income
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstractlabelIncome tax relating to components of other comprehensive income [abstract]
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossX duration, debitlabelIncome tax relating to components of other comprehensive income that will be reclassified to profit or lossDisclosure: IAS 1.91
documentationThe 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]
negatedTotalLabelAggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstractlabelIncome tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossX duration, debitlabelIncome tax relating to components of other comprehensive income that will not be reclassified to profit or lossDisclosure: IAS 1.91
documentationThe 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]
negatedTotalLabelAggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstractlabelIncome tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]
ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive incomeCommon practice: IAS 12.81 ab, Common practice: IAS 1.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income; Hedges of net investment in foreign operations [member]]
totalLabelTotal income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income
ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncomeAbstractlabelIncome tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income [abstract]
ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to exchange differences on translation of foreign operations included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to exchange differences on translation of foreign operations included in other comprehensive income
ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income; Reserve of exchange differences on translation]
negatedLabelIncome tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income
ifrs-fullIncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive incomeDisclosure: Effective 2023-01-01 IAS 12.81 ab, Disclosure: Effective 2023-01-01 IAS 1.90, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
negatedLabelIncome tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income
ifrs-fullIncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2 A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
commentaryGuidanceDo NOT use this element for income tax included in other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. Instead, use element "Income tax relating to investments in equity instruments included in other comprehensive income".
negatedLabelIncome tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income
ifrs-fullIncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to hedges of investments in equity instruments included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to hedges of investments in equity instruments included in other comprehensive income
ifrs-fullIncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to hedges of net investments in foreign operations included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to hedges of net investments in foreign operations included in other comprehensive income
ifrs-fullIncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossX duration, debitlabelIncome tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or lossDisclosure: Effective 2023-01-01 IAS 12.81 ab, Disclosure: Effective 2023-01-01 IAS 1.90, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
negatedLabelIncome tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss
ifrs-fullIncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossX duration, debitlabelIncome tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or lossDisclosure: Effective 2023-01-01 IAS 12.81 ab, Disclosure: Effective 2023-01-01 IAS 1.90, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
negatedLabelIncome tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss
ifrs-fullIncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to investments in equity instruments included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]
negatedLabelIncome tax relating to investments in equity instruments included in other comprehensive income
ifrs-fullIncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossX duration, debitlabelIncome tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossDisclosure: IFRS 14.22 b
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
ifrs-fullIncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLossX duration, debitlabelIncome tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossDisclosure: IFRS 14.22 a
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
ifrs-fullIncomeTaxRelatingToOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to other individually immaterial components of other comprehensive incomeCommon practice: IAS 1.85
documentationThe amount of income tax relating to other individually immaterial components of other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullIncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to remeasurements of defined benefit plans included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]]
negatedLabelIncome tax relating to remeasurements of defined benefit plans included in other comprehensive income
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration, debitlabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity methodDisclosure: IAS 1.90
documentationThe 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]
totalLabelAggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstractlabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossX duration, debitlabelIncome 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 lossDisclosure: IAS 1.91
documentationThe 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]
negatedLabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossX duration, debitlabelIncome 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 lossDisclosure: IAS 1.91
documentationThe 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]
negatedLabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss
ifrs-fullIncreaseDecreaseDueToApplicationOfIFRS15MembermemberlabelIFRS 15 [member]Disclosure: IFRS 15.C8 a
documentationThis member stands for IFRS 15 Revenue with Contracts with Customers.
ifrs-fullIncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMembermemberlabelIncrease (decrease) due to changes in accounting policy and corrections of prior period errors [member]Disclosure: IAS 1.106 b, Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)
documentationThis member stands for the financial effect of changes in accounting policy and corrections of prior period errors.
ifrs-fullIncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsCumulativeEffectAtDateOfInitialApplicationMembermemberlabelIncrease (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application [member]Common practice: IAS 1.106
documentationThis member stands for the financial effect of changes in accounting policy for cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. [Refer: IFRSs [member]]
ifrs-fullIncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMembermemberlabelIncrease (decrease) due to changes in accounting policy required by IFRSs [member]Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.28 g
documentationThis member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]
ifrs-fullIncreaseDecreaseDueToDepartureFromRequirementOfIFRSMembermemberlabelIncrease (decrease) due to departure from requirement of IFRS [member]Disclosure: IAS 1.20 d
documentationThis member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]]
ifrs-fullIncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMembermemberlabelIncrease (decrease) due to voluntary changes in accounting policy [member]Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.29 d
documentationThis member stands for the financial effect of voluntary changes in accounting policy.
ifrs-fullIncreaseDecreaseInAccountingEstimateX durationlabelIncrease (decrease) in accounting estimateDisclosure: IAS 8.39
documentationThe increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.
ifrs-fullIncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRateX duration, debitlabelIncrease (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rateCommon practice: IAS 1.85
documentationThe increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income]
ifrs-fullIncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationlabelIncrease (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossExample: IFRS 7.28 b
documentationThe 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]
totalLabelTotal increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
ifrs-fullIncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssetsX duration, creditlabelIncrease (decrease) in allowance account for credit losses of financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.16
documentationThe 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]
totalLabelTotal increase (decrease) in allowance account for credit losses of financial assets
ifrs-fullIncreaseDecreaseInAssetsForInsuranceAcquisitionCashFlowsX duration, debitlabelIncrease (decrease) in assets for insurance acquisition cash flowsDisclosure: Effective 2023-01-01 IFRS 17.105 A
documentationThe increase (decrease) in assets for insurance acquisition cash flows. [Refer: Assets; Insurance contracts [member]; Assets for insurance acquisition cash flows]
totalLabelTotal increase (decrease) in assets for insurance acquisition cash flows
ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsX duration, debitlabelIncrease (decrease) in cash and cash equivalents after effect of exchange rate changesDisclosure: IAS 7.45
documentationThe increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
netLabelNet increase (decrease) in cash and cash equivalents after effect of exchange rate changes
ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChangesX duration, debitlabelIncrease (decrease) in cash and cash equivalents before effect of exchange rate changesDisclosure: IAS 7.45
documentationThe 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]
netLabelNet increase (decrease) in cash and cash equivalents before effect of exchange rate changes
ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperationsX duration, debitlabelIncrease (decrease) in cash and cash equivalents, discontinued operationsCommon practice: IFRS 5.33 c
documentationThe increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]]
ifrs-fullIncreaseDecreaseInContingentConsiderationAssetLiabilityX duration, debitlabelIncrease (decrease) in contingent consideration asset (liability)Disclosure: IFRS 3.B67 b (i)
documentationThe increase (decrease) in a contingent consideration asset (liability) relating to a business combination.
ifrs-fullIncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombinationX duration, creditlabelIncrease (decrease) in contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]
totalLabelTotal increase (decrease) in contingent liabilities recognised in business combination
ifrs-fullIncreaseDecreaseInCreditDerivativeFairValueX duration, debitlabelIncrease (decrease) in credit derivative, fair valueDisclosure: IFRS 7.24G a
documentationThe increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]
totalLabelTotal increase (decrease) in credit derivative, fair value
ifrs-fullIncreaseDecreaseInCreditDerivativeNominalAmountX durationlabelIncrease (decrease) in credit derivative, nominal amountDisclosure: IFRS 7.24G a
documentationThe increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
totalLabelTotal increase (decrease) in credit derivative, nominal amount
ifrs-fullIncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulationX duration, debitlabelIncrease (decrease) in current tax expense (income) due to rate regulationDisclosure: IFRS 14.34
documentationThe increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income)]
ifrs-fullIncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContractsX duration, debitlabelIncrease (decrease) in deferred acquisition costs arising from insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39
documentationThe increase (decrease) in deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
totalLabelTotal increase (decrease) in deferred acquisition costs arising from insurance contracts
ifrs-fullIncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulationX duration, debitlabelIncrease (decrease) in deferred tax expense (income) due to rate regulationDisclosure: IFRS 14.34
documentationThe increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Deferred tax expense (income)]
ifrs-fullIncreaseDecreaseInDeferredTaxLiabilityAssetX duration, creditlabelIncrease (decrease) in deferred tax liability (asset)Common practice: IAS 12.81
documentationThe increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]
totalLabelTotal increase (decrease) in deferred tax liability (asset)
ifrs-fullIncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumptionX instant, creditlabelIncrease (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumptionDisclosure: IAS 19.145 a
documentationThe increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]
ifrs-fullIncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumptionX instant, creditlabelIncrease (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumptionDisclosure: IAS 19.145 a
documentationThe increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]
ifrs-fullIncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwnersX duration, creditlabelIncrease (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to ownersDisclosure: IFRIC 17.16 b
documentationThe increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners.
ifrs-fullIncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17X instant, creditlabelIncrease (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeldX instant, creditlabelIncrease (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts heldDisclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17X instant, creditlabelIncrease (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 a (i), Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii)
documentationThe increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeldX instant, creditlabelIncrease (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts heldDisclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration, creditlabelIncrease in existing liabilities, contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
ifrs-fullIncreaseDecreaseInExistingProvisionsOtherProvisionsX duration, creditlabelIncrease in existing provisions, other provisionsDisclosure: IAS 37.84 b
documentationThe increase in existing other provisions. [Refer: Other provisions]
ifrs-fullIncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) in exposure to credit risk on loan commitments and financial guarantee contractsDisclosure: IFRS 7.35H, Disclosure: IFRS 7.35I
documentationThe 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]
totalLabelTotal increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts
ifrs-fullIncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstractlabelIncrease (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementAssetsX duration, debitlabelIncrease (decrease) in fair value measurement, assetsDisclosure: IFRS 13.93 e
documentationThe increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]
totalLabelTotal increase (decrease) in fair value measurement, assets
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssetsX duration, debitlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assetsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input.
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstrumentsX duration, creditlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity’s own equity instrumentsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible decrease in an unobservable input.
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilitiesX duration, creditlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilitiesDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input.
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssetsX duration, debitlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assetsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input.
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstrumentsX duration, creditlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity’s own equity instrumentsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible increase in an unobservable input.
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilitiesX duration, creditlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilitiesDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input.
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstrumentsX duration, creditlabelIncrease (decrease) in fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e
documentationThe 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]]
totalLabelTotal increase (decrease) in fair value measurement, entity’s own equity instruments
ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity’s own equity instruments [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity’s own equity instruments [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementLiabilitiesX duration, creditlabelIncrease (decrease) in fair value measurement, liabilitiesDisclosure: IFRS 13.93 e
documentationThe increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]
totalLabelTotal increase (decrease) in fair value measurement, liabilities
ifrs-fullIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4X duration, debitlabelIncrease (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4Disclosure: Expiry date 2023-01-01 IFRS 4.39E a
documentationThe increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4X duration, debitlabelIncrease (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4Disclosure: Expiry date 2023-01-01 IFRS 4.39E b
documentationThe increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullIncreaseDecreaseInFinancialAssetsX duration, debitlabelIncrease (decrease) in financial assetsDisclosure: IFRS 7.35H, Disclosure: IFRS 7.35I
documentationThe increase (decrease) in financial assets. [Refer: Financial assets]
totalLabelTotal increase (decrease) in financial assets
ifrs-fullIncreaseDecreaseInFinancialAssetsAbstractlabelIncrease (decrease) in financial assets [abstract]
ifrs-fullIncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9X instant, debitlabelIncrease (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9Disclosure: IFRS 7.42L b
documentationThe increase (decrease) in financial assets arising from a change in measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial assets]
ifrs-fullIncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9X instant, debitlabelIncrease (decrease) in financial assets on basis of measurement category, initial application of IFRS 9Disclosure: IFRS 7.42L a
documentationThe increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets]
ifrs-fullIncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9X instant, creditlabelIncrease (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9Disclosure: IFRS 7.42L b
documentationThe increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial liabilities]
ifrs-fullIncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9X instant, creditlabelIncrease (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9Disclosure: IFRS 7.42L a
documentationThe increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities]
ifrs-fullIncreaseDecreaseInInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) in insurance contracts liability (asset)Common practice: Effective 2023-01-01 IFRS 17.99
documentationThe increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]
totalLabelTotal increase (decrease) in insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseInInsuranceLiabilitiesNetOfReinsuranceX duration, debitlabelIncrease (decrease) in insurance liabilities, net of reinsuranceCommon practice: Expiry date 2023-01-01 IAS 1.85
documentationThe increase (decrease) in insurance liabilities, net of reinsurance.
ifrs-fullIncreaseDecreaseInIntangibleAssetsAndGoodwillX duration, debitlabelIncrease (decrease) in intangible assets and goodwillCommon practice: IAS 38.118 e
documentationThe increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill]
totalLabelTotal increase (decrease) in intangible assets and goodwill
ifrs-fullIncreaseDecreaseInLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease (decrease) in liabilities arising from financing activitiesDisclosure: IAS 7.44B
documentationThe increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]
totalLabelTotal increase (decrease) in liabilities arising from financing activities
ifrs-fullIncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelIncrease (decrease) in liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37
documentationThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
totalLabelTotal increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued
ifrs-fullIncreaseDecreaseInNetAssetsAvailableForBenefitsX duration, creditlabelIncrease (decrease) in net assets available for benefitsDisclosure: IAS 26.35 b
documentationThe 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.
totalLabelTotal increase (decrease) in net assets available for benefits
ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset)Disclosure: IAS 19.141
documentationThe increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]
totalLabelTotal increase (decrease) in net defined benefit liability (asset)
ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssetsX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assetsCommon practice: IAS 19.141
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from administration costs in the current period, that are not reflected in return on plan assets. [Refer: Administrative expenses; Net defined benefit liability (asset)] [Contrast: Administration costs not reflected in return on plan assets, defined benefit plans; Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]
ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or lossCommon practice: IAS 19.141
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from expense (income) included in profit or loss. [Refer: Net defined benefit liability (asset); Profit (loss)] [Contrast: Post-employment benefit expense in profit or loss, defined benefit plans]
totalLabelTotal increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss
ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changesCommon practice: IAS 19.141
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from miscellaneous other changes. [Refer: Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss; Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]
totalLabelTotal increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes
ifrs-fullIncreaseDecreaseInNetInvestmentInFinanceLeaseX duration, debitlabelIncrease (decrease) in net investment in finance leaseDisclosure: IFRS 16.93
documentationThe increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]
ifrs-fullIncreaseDecreaseInNumberOfOrdinarySharesIssuedshareslabelIncrease (decrease) in number of ordinary shares issuedCommon practice: IAS 1.112 c
documentationThe increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]
ifrs-fullIncreaseDecreaseInNumberOfSharesOutstandingshareslabelIncrease (decrease) in number of shares outstandingDisclosure: IAS 1.79 a (iv)
documentationThe increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]
totalLabelTotal increase (decrease) in number of shares outstanding
ifrs-fullIncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17X duration, creditlabelIncrease (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeldX duration, creditlabelIncrease (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts heldDisclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17X duration, creditlabelIncrease (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeldX duration, creditlabelIncrease (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts heldDisclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInProvisionForUnearnedPremiumX duration, debitlabelIncrease (decrease) in provision for unearned premiumCommon practice: Expiry date 2023-01-01 IAS 1.85
documentationThe increase (decrease) in the provision for unearned premiums. [Refer: Unearned premiums]
ifrs-fullIncreaseDecreaseInRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease (decrease) in regulatory deferral account credit balancesDisclosure: IFRS 14.33 a
documentationThe increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]
totalLabelTotal increase (decrease) in regulatory deferral account credit balances
ifrs-fullIncreaseDecreaseInRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease (decrease) in regulatory deferral account debit balancesDisclosure: IFRS 14.33 a
documentationThe increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]
totalLabelTotal increase (decrease) in regulatory deferral account debit balances
ifrs-fullIncreaseDecreaseInReinsuranceAssetsX duration, debitlabelIncrease (decrease) in reinsurance assetsExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37
documentationThe increase (decrease) in reinsurance assets. [Refer: Reinsurance assets]
totalLabelTotal increase (decrease) in reinsurance assets
ifrs-fullIncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedX duration, creditlabelIncrease (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been appliedCommon practice: Effective 2023-01-01 IFRS 17.116
documentationThe increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]
ifrs-fullIncreaseDecreaseInWorkingCapitalX duration, creditlabelIncrease (decrease) in working capitalCommon practice: IAS 7.20
documentationThe increase (decrease) in working capital.
ifrs-fullIncreaseDecreaseThroughAcquisitionOfSubsidiaryX duration, creditlabelIncrease (decrease) through acquisition of subsidiary, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullIncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through additional items necessary to understand change, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 d
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssetsX duration, creditlabelIncrease (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assetsCommon practice: Expiry date 2023-01-01 IFRS 7.16
documentationThe increase (decrease) in the allowance account for credit losses of financial assets resulting from adjustments arising from the passage of time. [Refer: Allowance account for credit losses of financial assets]
ifrs-fullIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelIncrease (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issuedCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase (decrease) in liabilities under issued insurance contracts and reinsurance contracts resulting from adjustments arising from the passage of time. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssetsX duration, debitlabelIncrease (decrease) through adjustments arising from passage of time, reinsurance assetsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase (decrease) in reinsurance assets resulting from adjustments arising from the passage of time. [Refer: Reinsurance assets]
ifrs-fullIncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 b (ii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationlabelIncrease (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 lossExample: IFRS 7.28 b, Example: IFRS 7.IG14
documentationThe increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
ifrs-fullIncreaseDecreaseThroughAppropriationOfRetainedEarningsX duration, creditlabelIncrease (decrease) through appropriation of retained earnings, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]
ifrs-fullIncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balancesExample: IFRS 14.33 a (i)
documentationThe increase (decrease) in regulatory deferral account credit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account credit balances]
ifrs-fullIncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balancesExample: IFRS 14.33 a (i)
documentationThe increase (decrease) in regulatory deferral account debit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account debit balances]
ifrs-fullIncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from business combinations and disposalsDisclosure: IAS 19.141 h
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)]
commentaryGuidanceIncreases in the present value of defined benefit obligation or net defined benefit liability resulting from business combinations should be tagged with a positive value; decreases resulting from business disposals should be tagged with a negative value. Increases in the fair value of plan assets resulting from business combinations represent a decrease in net defined benefit liability (equivalent to an increase in net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets resulting from business disposals represent an increase in the net defined benefit liability and should be tagged with a positive value.
ifrs-fullIncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRightsX duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposalsDisclosure: IAS 19.141 h
documentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the effects of business combinations and disposals. [Refer: Business combinations [member]; Reimbursement rights related to defined benefit obligation, at fair value]
ifrs-fullIncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAssetX duration, creditlabelIncrease (decrease) through business combinations, deferred tax liability (asset)Common practice: IAS 12.81
documentationThe increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)]
ifrs-fullIncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through cash flows, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 a
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)]
totalLabelTotal increase (decrease) through cash flows, insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through cash flows, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombinationX duration, creditlabelIncrease (decrease) through change in discount rate, contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
ifrs-fullIncreaseDecreaseThroughChangeInDiscountRateOtherProvisionsX duration, creditlabelIncrease (decrease) through change in discount rate, other provisionsDisclosure: IAS 37.84 e
documentationThe increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]
ifrs-fullIncreaseDecreaseThroughChangeInEquityOfSubsidiariesX duration, creditlabelIncrease (decrease) through change in equity of subsidiaries, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in the entity’s equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullIncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 b (ii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from the change in the risk adjustment for non-financial risk that does not relate to future service or past service. [Refer: Insurance contracts liability (asset); Risk adjustment for non-financial risk [member]]
ifrs-fullIncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease (decrease) through changes in discount rates, regulatory deferral account credit balancesExample: IFRS 14.33 a (iii)
documentationThe increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances]
ifrs-fullIncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease (decrease) through changes in discount rates, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii)
documentationThe increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances]
ifrs-fullIncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 a (i)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]
ifrs-fullIncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 a (ii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that do not adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]
ifrs-fullIncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease (decrease) through changes in fair values, liabilities arising from financing activitiesDisclosure: IAS 7.44B d
documentationThe increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities]
ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset)Disclosure: IAS 19.141 e
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]
commentaryGuidanceIncreases in the present value of defined benefit obligation or net defined benefit liability resulting from changes in foreign exchange rates should be tagged with a positive value; decreases should be tagged with a negative value. Increases in the fair value of plan assets resulting from changes in foreign exchange rates represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets represent an increase in the net defined benefit liability and should be tagged with a positive value.
ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease (decrease) through changes in foreign exchange rates, regulatory deferral account credit balancesExample: IFRS 14.33 a (iii)
documentationThe increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances]
ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease (decrease) through changes in foreign exchange rates, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii)
documentationThe increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances]
ifrs-fullIncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.IG20B
documentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from changes in models or risk parameters. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
ifrs-fullIncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssetsX duration, debitlabelIncrease (decrease) through changes in models or risk parameters, financial assetsExample: IFRS 7.35H, Example: IFRS 7.IG20B
documentationThe increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]
ifrs-fullIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlX duration, creditlabelIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equityDisclosure: IAS 1.106 d (iii)
documentationThe increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]]
ifrs-fullIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParentX duration, creditlabelIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parentDisclosure: IFRS 12.18
documentationThe increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]; Equity attributable to owners of parent]
ifrs-fullIncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through changes that relate to current service, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 b
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)]
totalLabelTotal increase (decrease) through changes that relate to current service, insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through changes that relate to future service, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 b (iv), Disclosure: Effective 2023-01-01 IFRS 17.104 a
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)]
totalLabelTotal increase (decrease) through changes that relate to future service, insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through changes that relate to past service, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 b (iii), Disclosure: Effective 2023-01-01 IFRS 17.104 c
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, ie changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughConversionOfConvertibleInstrumentsX duration, creditlabelIncrease (decrease) through conversion of convertible instruments, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from the conversion of convertible instruments.
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssetsX duration, debitlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assetsExample: IFRS 15.118 b
documentationThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilitiesX duration, creditlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilitiesExample: IFRS 15.118 b
documentationThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssetsX duration, debitlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assetsExample: IFRS 15.118 b
documentationThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilitiesX duration, creditlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilitiesExample: IFRS 15.118 b
documentationThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssetsX duration, debitlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assetsExample: IFRS 15.118 b
documentationThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilitiesX duration, creditlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilitiesExample: IFRS 15.118 b
documentationThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssetsX duration, debitlabelIncrease (decrease) through cumulative catch-up adjustments to revenue, contract assetsExample: IFRS 15.118 b
documentationThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilitiesX duration, creditlabelIncrease (decrease) through cumulative catch-up adjustments to revenue, contract liabilitiesExample: IFRS 15.118 b
documentationThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers]
ifrs-fullIncreaseDecreaseThroughDisposalOfSubsidiaryX duration, creditlabelIncrease (decrease) through disposal of subsidiary, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullIncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activitiesDisclosure: IAS 7.44B c
documentationThe increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities]
ifrs-fullIncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 b
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
ifrs-fullIncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.108 a
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts acquired from other entities in transfers of insurance contracts or business combinations in the period. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 a (iii), Disclosure: Effective 2023-01-01 IFRS 17.107
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.108 b
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughExerciseOfOptionsX duration, creditlabelIncrease (decrease) through exercise of options, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from the exercise of options.
ifrs-fullIncreaseDecreaseThroughExerciseOfWarrantsEquityX duration, creditlabelIncrease (decrease) through exercise of warrants, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from the exercise of warrants.
ifrs-fullIncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through experience adjustments, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 b (iii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments, excluding amounts related to the risk adjustment for non-financial risk included in paragraph 104(b)(ii) of IFRS 17. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) – the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) – the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease (decrease) through financing cash flows, liabilities arising from financing activitiesDisclosure: IAS 7.44B a
documentationThe increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities]
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.IG20B
documentationThe 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]
totalLabelTotal increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstractlabelIncrease (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsX duration, debitlabelIncrease (decrease) through foreign exchange and other movements, financial assetsExample: IFRS 7.35H, Example: IFRS 7.IG20B
documentationThe increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]
totalLabelTotal increase (decrease) through foreign exchange and other movements, financial assets
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstractlabelIncrease (decrease) through foreign exchange and other movements, financial assets [abstract]
ifrs-fullIncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.IG20B
documentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
ifrs-fullIncreaseDecreaseThroughForeignExchangeFinancialAssetsX duration, debitlabelIncrease (decrease) through foreign exchange, financial assetsExample: IFRS 7.35H, Example: IFRS 7.IG20B
documentationThe increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]
ifrs-fullIncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedX duration, creditlabelIncrease (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been appliedExample: Effective 2023-01-01 IFRS 17.116
documentationThe increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from gains (losses) in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]
ifrs-fullIncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 b (i)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 a (iii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 a (iii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
ifrs-fullIncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 a (ii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance finance income or expenses, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 c
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)]
ifrs-fullIncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance revenue, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 a
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue]
totalLabelTotal increase (decrease) through insurance revenue, insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.114 c
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
ifrs-fullIncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.114 b
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
ifrs-fullIncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.114 a
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
ifrs-fullIncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance service expenses, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 b
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)]
totalLabelTotal increase (decrease) through insurance service expenses, insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance service result, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103, Disclosure: Effective 2023-01-01 IFRS 17.104
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result]
totalLabelTotal increase (decrease) through insurance service result, insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 c
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance revenue and insurance service expenses (combined with refunds of premiums unless refunds of premiums are presented as part of the cash flows in the period described in paragraph 105(a)(i) of IFRS 17). [Refer: Description of approach used to determine investment components; Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAssetX duration, creditlabelIncrease (decrease) through loss of control of subsidiary, deferred tax liability (asset)Common practice: IAS 12.81
documentationThe decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)]
ifrs-fullIncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35I b
documentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from the modification of contractual cash flows. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
ifrs-fullIncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssetsX duration, debitlabelIncrease (decrease) through modification of contractual cash flows, financial assetsExample: IFRS 7.35I b
documentationThe increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssetsX duration, creditlabelIncrease (decrease) through net exchange differences, allowance account for credit losses of financial assetsCommon practice: Expiry date 2023-01-01 IFRS 7.16
documentationThe increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssetsX duration, debitlabelIncrease (decrease) through net exchange differences, biological assetsDisclosure: IAS 41.50 f
documentationThe increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContractsX duration, debitlabelIncrease (decrease) through net exchange differences, deferred acquisition costs arising from insurance contractsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred acquisition costs arising from insurance contracts]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAssetX duration, creditlabelIncrease (decrease) through net exchange differences, deferred tax liability (asset)Common practice: IAS 12.81
documentationThe increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesGoodwillX duration, debitlabelIncrease (decrease) through net exchange differences, goodwillDisclosure: IFRS 3.B67 d (vi)
documentationThe increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwillX duration, debitlabelIncrease (decrease) through net exchange differences, intangible assets and goodwillCommon practice: IAS 38.118 e (vii)
documentationThe increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwillX duration, debitlabelIncrease (decrease) through net exchange differences, intangible assets other than goodwillDisclosure: IAS 38.118 e (vii)
documentationThe increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyX duration, debitlabelIncrease (decrease) through net exchange differences, investment propertyDisclosure: IAS 40.76 e, Disclosure: IAS 40.79 d (vi)
documentationThe increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelIncrease (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 f
documentationThe change in insurance liabilities resulting from the net exchange differences that arise on the translation of the financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesOtherProvisionsX duration, creditlabelIncrease (decrease) through net exchange differences, other provisionsCommon practice: IAS 37.84
documentationThe increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity’s presentation currency. [Refer: Other provisions]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) through net exchange differences, property, plant and equipmentDisclosure: IAS 16.73 e (viii)
documentationThe increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValueX duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differencesDisclosure: IAS 19.141 e
documentationThe increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation, resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity’s presentation currency. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssetsX duration, debitlabelIncrease (decrease) through net exchange differences, reinsurance assetsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase (decrease) in reinsurance assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Reinsurance assets]
ifrs-fullIncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationlabelIncrease (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossExample: IFRS 7.28 b, Example: IFRS 7.IG14
documentationThe increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
ifrs-fullIncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activitiesDisclosure: IAS 7.44B b
documentationThe increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Subsidiaries [member]]
ifrs-fullIncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssetsX duration, creditlabelIncrease (decrease) through other changes, allowance account for credit losses of financial assetsCommon practice: Expiry date 2023-01-01 IFRS 7.16
documentationThe increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets]
ifrs-fullIncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContractsX duration, debitlabelIncrease (decrease) through other changes, deferred acquisition costs arising from insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 e
documentationThe increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Deferred acquisition costs arising from insurance contracts]
ifrs-fullIncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwillX duration, debitlabelIncrease (decrease) through other changes, intangible assets and goodwillCommon practice: IAS 38.118 e (viii)
documentationThe increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill]
ifrs-fullIncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwillX duration, debitlabelIncrease (decrease) through other changes, intangible assets other than goodwillDisclosure: IAS 38.118 e (viii)
documentationThe increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
ifrs-fullIncreaseDecreaseThroughOtherChangesInvestmentPropertyX duration, debitlabelIncrease (decrease) through other changes, investment propertyDisclosure: IAS 40.76 g, Disclosure: IAS 40.79 d (viii)
documentationThe increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property]
ifrs-fullIncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease (decrease) through other changes, liabilities arising from financing activitiesDisclosure: IAS 7.44B e
documentationThe increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities]
ifrs-fullIncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelIncrease (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37
documentationThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullIncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from other changesCommon practice: IAS 19.141
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)]
ifrs-fullIncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) through other changes, property, plant and equipmentDisclosure: IAS 16.73 e (ix)
documentationThe increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease (decrease) through other changes, regulatory deferral account credit balancesExample: IFRS 14.33 a (iii)
documentationThe 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]
totalLabelTotal increase (decrease) through other changes, regulatory deferral account credit balances
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstractlabelIncrease (decrease) through other changes, regulatory deferral account credit balances [abstract]
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease (decrease) through other changes, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii)
documentationThe 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]
totalLabelTotal increase (decrease) through other changes, regulatory deferral account debit balances
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstractlabelIncrease (decrease) through other changes, regulatory deferral account debit balances [abstract]
ifrs-fullIncreaseDecreaseThroughOtherChangesReinsuranceAssetsX duration, debitlabelIncrease (decrease) through other changes, reinsurance assetsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase (decrease) in reinsurance assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Reinsurance assets]
ifrs-fullIncreaseDecreaseThroughOtherContributionsByOwnersX duration, creditlabelIncrease through other contributions by owners, equityDisclosure: IAS 1.106 d (iii)
documentationThe increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.
ifrs-fullIncreaseDecreaseThroughOtherDistributionsToOwners(X) duration, debitlabelDecrease through other distributions to owners, equityDisclosure: IAS 1.106 d (iii)
documentationThe decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.
negatedLabelDecrease through other distributions to owners, equity
ifrs-fullIncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B
documentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
ifrs-fullIncreaseDecreaseThroughOtherMovementsFinancialAssetsX duration, debitlabelIncrease (decrease) through other movements, financial assetsExample: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B
documentationThe increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]
ifrs-fullIncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 a (i)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
ifrs-fullIncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 a (i)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedX duration, creditlabelIncrease (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been appliedExample: Effective 2023-01-01 IFRS 17.116
documentationThe increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from reclassification adjustments in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]
ifrs-fullIncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 b (i)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from recognition of the contractual service margin in profit or loss to reflect the transfer of services. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]
ifrs-fullIncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContractsX duration, debitlabelIncrease (decrease) through shadow accounting, deferred acquisition costs arising from insurance contractsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts]
ifrs-fullIncreaseDecreaseThroughSharebasedPaymentTransactionsX duration, creditlabelIncrease (decrease) through share-based payment transactions, equityDisclosure: IAS 1.106 d (iii)
documentationThe increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]
ifrs-fullIncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisionsX duration, creditlabelIncrease through adjustments arising from passage of time, other provisionsDisclosure: IAS 37.84 e
documentationThe increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]
ifrs-fullIncreaseDecreaseThroughTransactionsWithOwnersX duration, creditlabelIncrease (decrease) through transactions with owners, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from transactions with owners.
ifrs-fullIncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarningsX duration, creditlabelIncrease (decrease) through transfer between revaluation surplus and retained earnings, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssetsX duration, debitlabelIncrease (decrease) through other changes, biological assetsDisclosure: IAS 41.50 g
documentationThe increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesEquityX duration, creditlabelIncrease (decrease) through other changes, equityDisclosure: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesGoodwillX duration, debitlabelIncrease (decrease) through other changes, goodwillDisclosure: IFRS 3.B67 d (vii)
documentationThe increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillX duration, debitlabelIncrease (decrease) through transfers and other changes, intangible assets and goodwillCommon practice: IAS 38.118 e
documentationThe 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]
totalLabelTotal increase (decrease) through transfers and other changes, intangible assets and goodwill
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstractlabelIncrease (decrease) through transfers and other changes, intangible assets and goodwill [abstract]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillX duration, debitlabelIncrease (decrease) through transfers and other changes, intangible assets other than goodwillCommon practice: IAS 38.118 e
documentationThe 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]
totalLabelTotal increase (decrease) through transfers and other changes, intangible assets other than goodwill
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstractlabelIncrease (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisionsX duration, creditlabelIncrease (decrease) through transfers and other changes, other provisionsCommon practice: IAS 37.84
documentationThe increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) through transfers and other changes, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe 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]
totalLabelTotal increase (decrease) through transfers and other changes, property, plant and equipment
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstractlabelIncrease (decrease) through transfers and other changes, property, plant and equipment [abstract]
ifrs-fullIncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.35I d, Example: IFRS 7.IG20B
documentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from transfers. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
ifrs-fullIncreaseDecreaseThroughTransfersFinancialAssetsX duration, debitlabelIncrease (decrease) through transfers, financial assetsExample: IFRS 7.35H, Example: IFRS 7.35I d, Example: IFRS 7.IG20B
documentationThe increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]
ifrs-fullIncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) through transfers from construction in progress, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress]
ifrs-fullIncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) through transfers from (to) investment property, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property]
ifrs-fullIncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwillX duration, debitlabelIncrease (decrease) through transfers, intangible assets and goodwillCommon practice: IAS 38.118 e
documentationThe increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]
ifrs-fullIncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwillX duration, debitlabelIncrease (decrease) through transfers, intangible assets other than goodwillCommon practice: IAS 38.118 e
documentationThe increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]
ifrs-fullIncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelIncrease (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 e
documentationThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions from, or transfers to, other insurers. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullIncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) through transfers, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]
ifrs-fullIncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease (decrease) through transfers to disposal groups, regulatory deferral account credit balancesExample: IFRS 14.33 a (iii), Example: IFRS 14.IE5
documentationThe increase (decrease) in regulatory deferral account credit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account credit balances]
ifrs-fullIncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease (decrease) through transfers to disposal groups, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii), Example: IFRS 14.IE5
documentationThe increase (decrease) in regulatory deferral account debit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account debit balances]
ifrs-fullIncreaseDecreaseThroughTransferToStatutoryReserveX duration, creditlabelIncrease (decrease) through transfer to statutory reserve, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]
ifrs-fullIncreaseDecreaseThroughTreasuryShareTransactionsX duration, creditlabelIncrease (decrease) through treasury share transactions, equityDisclosure: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]
ifrs-fullIncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinarySharesX duration, creditlabelIncrease (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary sharesDisclosure: IAS 33.70 a
documentationThe increase (decrease) to profit (loss) to reflect the dilutive effect from assumed conversion of all potential ordinary shares.
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssetsX duration, debitlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assetsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstrumentsX duration, creditlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instrumentsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilitiesX duration, creditlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilitiesDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssetsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstrumentsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilitiesX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssetsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstrumentsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilitiesX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssetsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstrumentsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilitiesX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssetsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstrumentsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilitiesX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombinationX duration, creditlabelIncrease through adjustments arising from passage of time, contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
ifrs-fullIncreaseThroughBusinessCombinationsContractAssetsX duration, debitlabelIncrease through business combinations, contract assetsExample: IFRS 15.118 a
documentationThe increase in contract assets resulting from business combinations. [Refer: Business combinations [member]; Contract assets]
ifrs-fullIncreaseThroughBusinessCombinationsContractLiabilitiesX duration, creditlabelIncrease through business combinations, contract liabilitiesExample: IFRS 15.118 a
documentationThe increase in contract liabilities resulting from business combinations. [Refer: Business combinations [member]; Contract liabilities]
ifrs-fullIncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease through items acquired in business combination, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii)
documentationThe increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Business combinations [member]; Regulatory deferral account debit balances]
ifrs-fullIncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease through items assumed in business combination, regulatory deferral account credit balancesExample: IFRS 14.33 a (iii)
documentationThe increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Business combinations [member]; Regulatory deferral account credit balances]
ifrs-fullIncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease through new leases, liabilities arising from financing activitiesExample: IAS 7 – A Statement of cash flows for an entity other than a financial institution, Example: IAS 7.44B
documentationThe increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]
ifrs-fullIncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.35I a, Example: IFRS 7.IG20B
documentationThe increase in exposure to credit risk on loan commitments and financial guarantee contracts resulting from origination or purchase. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
ifrs-fullIncreaseThroughOriginationOrPurchaseFinancialAssetsX duration, debitlabelIncrease through origination or purchase, financial assetsExample: IFRS 7.35H, Example: IFRS 7.35I a, Example: IFRS 7.IG20B
documentationThe increase in financial assets resulting from origination or purchase. [Refer: Financial assets]
ifrs-fullIncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlowsX duration, debitlabelIncrease through reversals of impairment losses, assets for insurance acquisition cash flowsDisclosure: Effective 2023-01-01 IFRS 17.105B
documentationThe increase in assets for insurance acquisition cash flows resulting from reversals of impairment losses recognised in the period. [Refer: Insurance contracts [member]; Assets for insurance acquisition cash flows]
ifrs-fullIncrementalFairValueGrantedModifiedSharebasedPaymentArrangementsX durationlabelIncremental fair value granted, modified share-based payment arrangementsDisclosure: IFRS 2.47 c (ii)
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullIndemnificationAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelIndemnification assets recognised as of acquisition dateDisclosure: IFRS 3.B64 g (i)
documentationThe amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Business combinations [member]]
ifrs-fullIndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestartedtextlabelIndication of how frequently hedging relationships are discontinued and restartedDisclosure: IFRS 7.23C b (iii)
documentationThe description of an indication of how frequently the hedging relationships are discontinued and restarted.
ifrs-fullIndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntitytextlabelIndication of other forms of government assistance with direct benefits for entityDisclosure: IAS 20.39 b
documentationThe description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants]
ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiestextlabelIndication of uncertainties of amount or timing of outflows, contingent liabilitiesDisclosure: IAS 37.86 b
documentationThe description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombinationtextlabelIndication of uncertainties of amount or timing of outflows, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B64 j (i), Disclosure: IFRS 3.B67 c
documentationThe description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisionstextlabelIndication of uncertainties of amount or timing of outflows, other provisionsDisclosure: IAS 37.85 b
documentationThe description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions]
ifrs-fullIndividualAssetsOrCashgeneratingUnitsAxisaxislabelIndividual assets or cash-generating units [axis]Disclosure: IAS 36.130
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullIndividualAssetsOrCashgeneratingUnitsMembermemberlabelIndividual assets or cash-generating units [member]Disclosure: IAS 36.130
documentationThis member stands for individual assets or cash-generating units. [Refer: Cash-generating units [member]]
ifrs-fullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxisaxislabelCash-generating units [axis]Disclosure: IAS 36.134
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMembermemberlabelCash-generating units [member]Disclosure: IAS 36.134
documentationThis member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
ifrs-fullIndividuallyInsignificantCounterpartiesMembermemberlabelIndividually insignificant counterparties [member]Disclosure: IFRS 7.B52
documentationThis member stands for individually insignificant parties to the transaction other than the entity.
ifrs-fullInflowsOfCashFromInvestingActivitiesX duration, debitlabelInflows of cash from investing activitiesCommon practice: IAS 7.16
documentationThe cash inflow from investing activities.
ifrs-fullInformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatorytext blocklabelInformation about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]Disclosure: IFRS 7.35K c
documentationThe disclosure of information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date.
ifrs-fullInformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirementstextlabelInformation about consequences of non-compliance with externally imposed capital requirementsDisclosure: IAS 1.135 e
documentationInformation about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [member]]
ifrs-fullInformationAboutContingentAssetsThatDisclosureIsNotPracticabletextlabelInformation about contingent assets that disclosure is not practicableDisclosure: IAS 37.91
documentationInformation about the fact that the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable.
ifrs-fullInformationAboutContingentLiabilitiesThatDisclosureIsNotPracticabletextlabelInformation about contingent liabilities that disclosure is not practicableDisclosure: IAS 37.91
documentationInformation about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]]
ifrs-fullInformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssetstext blocklabelInformation about credit quality of neither past due nor impaired financial assets [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.36 c
documentationThe disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed to make a payment when contractually due) nor impaired. [Refer: Financial assets]
ifrs-fullInformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssetstextlabelInformation about credit quality of reinsurance contracts held that are assetsDisclosure: Effective 2023-01-01 IFRS 17.131 b
documentationInformation about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]]
ifrs-fullInformationAboutCreditRiskExposureInherentInFinancialAssetsDescribedInParagraph39EaOfIFRS4textlabelInformation about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4Disclosure: Expiry date 2023-01-01 IFRS 4.39G
documentationInformation about the credit risk exposure, including significant credit risk concentrations, inherent in the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullInformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperatestextlabelInformation about effect of regulatory frameworks in which entity operatesDisclosure: Effective 2023-01-01 IFRS 17.126
documentationInformation about the effect of the regulatory frameworks in which the entity operates.
ifrs-fullInformationAboutEntitysDefinitionsOfDefaulttextlabelInformation about entity’s definitions of defaultDisclosure: IFRS 7.35F b
documentationInformation about an entity’s definitions of default, including the reasons for selecting those definitions.
ifrs-fullInformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommittedtextlabelInformation about exposure arising from leases not yet commenced to which lessee is committedExample: IFRS 16.59 b (iv)
documentationInformation about the lessee’s exposure arising from leases not yet commenced to which the lessee is committed.
ifrs-fullInformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHostInsuranceContracttextlabelInformation about exposures to market risk arising from embedded derivatives contained in host insurance contractDisclosure: Expiry date 2023-01-01 IFRS 4.39 e
documentationInformation about exposures to market risk arising from embedded derivatives contained in a host insurance contract if the insurer is not required to, and does not, measure the embedded derivatives at fair value. [Refer: Derivatives [member]; Market risk [member]; At fair value [member]]
ifrs-fullInformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGrouptextlabelInformation about groups or portfolios of financial instruments with particular features that could affect large portion of that groupDisclosure: IFRS 7.B8H
documentationInformation about groups or portfolios of financial instruments with particular features that could affect a large portion of that group, such as concentration to particular risks.
ifrs-fullInformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatorytext blocklabelInformation about how designated risk component relates to hedged item in its entirety [text block]Disclosure: IFRS 7.22C b
documentationThe disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]]
ifrs-fullInformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatorytext blocklabelInformation about how entity determined risk component designated as hedged item [text block]Disclosure: IFRS 7.22C a
documentationThe disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [member]]
ifrs-fullInformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDeterminedtextlabelInformation about how expected cash outflow on redemption or repurchase was determinedDisclosure: IAS 1.136 A d
documentationInformation about how the expected cash outflow on redemption or repurchase of puttable financial instruments classified as equity was determined. [Refer: Expected cash outflow on redemption or repurchase of puttable financial instruments]
ifrs-fullInformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGrantedtextlabelInformation about how expected volatility was determined, share options grantedDisclosure: IFRS 2.47 a (ii)
documentationInformation about how the expected volatility used for pricing share options granted was determined, including an explanation of the extent to which expected volatility was based on historical volatility.
ifrs-fullInformationAboutHowFairValueWasMeasuredShareOptionsGrantedtextlabelInformation about how fair value was measured, share options grantedDisclosure: IFRS 2.47 a
documentationInformation on how the fair value of share options granted was measured.
ifrs-fullInformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGrantedtextlabelInformation about how fair was determined if not on basis of observable market, other equity instruments grantedDisclosure: IFRS 2.47 b (i)
documentationInformation about how the fair value was determined for other equity instruments granted (ie other than share options) if it was not measured on the basis of an observable market price.
ifrs-fullInformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssetstextlabelInformation about how lessor manages risk associated with rights it retains in underlying assetsDisclosure: IFRS 16.92 b
documentationInformation about how the lessor manages the risk associated with the rights it retains in underlying assets.
ifrs-fullInformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDeterminedtextlabelInformation about how maximum exposure to loss from interests in structured entities is determinedDisclosure: IFRS 12.29 c
documentationInformation about how the amount that best represents the entity’s maximum exposure to loss from its interests in structured entities is determined. [Refer: Maximum exposure to loss from interests in structured entities]
ifrs-fullInformationAboutHowMaximumExposureToLossIsDeterminedtextlabelInformation about how maximum exposure to loss from continuing involvement is determinedDisclosure: IFRS 7.42E c
documentationInformation about how the amount of the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets is determined. [Refer: Maximum exposure to loss from continuing involvement; Financial assets]
ifrs-fullInformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptionstextlabelInformation about lessee’s exposure arising from extension options and termination optionsExample: IFRS 16.59 b (ii)
documentationInformation about the lessee’s exposure arising from extension options and termination options.
ifrs-fullInformationAboutLesseesExposureArisingFromResidualValueGuaranteestextlabelInformation about lessee’s exposure arising from residual value guaranteesExample: IFRS 16.59 b (iii)
documentationInformation about the lessee’s exposure arising from residual value guarantees. Residual value guarantee is a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount.
ifrs-fullInformationAboutLesseesExposureArisingFromVariableLeasePaymentstextlabelInformation about lessee’s exposure arising from variable lease paymentsExample: IFRS 16.59 b (i)
documentationInformation about the lessee’s exposure arising from variable lease payments. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.
ifrs-fullInformationAboutMajorCustomerstextlabelInformation about major customersDisclosure: IFRS 8.34
documentationInformation about the entity’s major customers and the extent of the entity’s reliance on them.
ifrs-fullInformationAboutMarketForFinancialInstrumentstextlabelInformation about market for financial instrumentsDisclosure: Expiry date 2023-01-01 IFRS 7.30 c
documentationInformation about the market for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]
ifrs-fullInformationAboutNatureOfLesseesLeasingActivitiestextlabelInformation about nature of lessee’s leasing activitiesExample: IFRS 16.59 a
documentationInformation about the nature of the lessee’s leasing activities.
ifrs-fullInformationAboutNatureOfLessorsLeasingActivitiestextlabelInformation about nature of lessor’s leasing activitiesDisclosure: IFRS 16.92 a
documentationInformation about the nature of the lessor’s leasing activities.
ifrs-fullInformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstrumentstextlabelInformation about objectives, policies and processes for managing entity’s obligation to repurchase or redeem puttable financial instrumentsDisclosure: IAS 1.136 A b
documentationInformation about the entity’s objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Financial instruments, class [member]]
ifrs-fullInformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiabilitytextlabelInformation about potential exposure to future cash outflows not reflected in measurement of lease liabilityExample: IFRS 16.59 b
documentationInformation about the lessee’s potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities]
ifrs-fullInformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatorytext blocklabelInformation about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]Disclosure: IFRS 15.115
documentationThe disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers]
ifrs-fullInformationAboutRestrictionsOrCovenantsImposedByLeasesOnLesseetextlabelInformation about restrictions or covenants imposed by leases on lesseeExample: IFRS 16.59 c
documentationInformation about the restrictions or covenants imposed by leases on the lessee.
ifrs-fullInformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssetstextlabelInformation about risk management strategy for rights that lessor retains in underlying assetsDisclosure: IFRS 16.92 b
documentationInformation about the risk management strategy for the rights that the lessor retains in underlying assets, including any means by which the lessor reduces that risk.
ifrs-fullInformationAboutSaleAndLeasebackTransactionstextlabelInformation about sale and leaseback transactionsExample: IFRS 16.59 d
documentationInformation about the sale and leaseback transactions.
ifrs-fullInformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntitytextlabelInformation about significant judgements and assumptions made in determining that entity is investment entityDisclosure: IFRS 12.9 A
documentationInformation about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]]
ifrs-fullInformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResetstextlabelInformation about ultimate risk management strategy in relation to hedging relationships that entity frequently resetsDisclosure: IFRS 7.23C b (i)
documentationInformation about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.
ifrs-fullInformationAboutWhereUserOfFinancialStatementsCanObtainAnyPubliclyAvailableIFRS9InformationThatIsNotProvidedInConsolidatedFinancialStatementstextlabelInformation about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statementsDisclosure: Expiry date 2023-01-01 IFRS 4.39H
documentationInformation about where a user of financial statements can obtain any publicly available IFRS 9 information that relates to an entity within the group that is not provided in the consolidated financial statements for the relevant reporting period.
ifrs-fullInformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstrumentstextlabelInformation about whether and how entity intends to dispose of financial instrumentsDisclosure: Expiry date 2023-01-01 IFRS 7.30 d
documentationInformation about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]
ifrs-fullInformationHowFairValueWasMeasuredOtherEquityInstrumentsGrantedtextlabelInformation how fair value was measured, other equity instruments grantedDisclosure: IFRS 2.47 b
documentationInformation about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured.
ifrs-fullInformationOnEntitysWriteoffPolicytextlabelInformation on entity’s write-off policyDisclosure: IFRS 7.35F e
documentationInformation on an entity’s write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity.
ifrs-fullInformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9textlabelInformation on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9Disclosure: IFRS 7.42 J a
documentationInformation on how the entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as a result of applying IFRS 9.
ifrs-fullInformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssetstextlabelInformation on how entity determined that financial assets are credit-impaired financial assetsDisclosure: IFRS 7.35F d
documentationInformation on how an entity determined that financial assets are credit-impaired financial assets.
ifrs-fullInformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognitiontextlabelInformation on how entity determined whether credit risk of financial instruments has increased significantly since initial recognitionDisclosure: IFRS 7.35F a
documentationInformation on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]]
ifrs-fullInformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17textlabelInformation on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.C33 a
documentationInformation on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17.
ifrs-fullInformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangementstextlabelInformation on how incremental fair value granted was measured, modified share-based payment arrangementsDisclosure: IFRS 2.47 c (iii)
documentationInformation about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Share-based payment arrangements [member]]
ifrs-fullInformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasistextlabelInformation on how instruments were grouped if expected credit losses were measured on collective basisDisclosure: IFRS 7.35F c
documentationInformation on how the instruments were grouped if expected credit losses were measured on a collective basis.
ifrs-fullInformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenAppliedtextlabelInformation on how requirements for modification of contractual cash flows of financial assets have been appliedDisclosure: IFRS 7.35F f
documentationInformation on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses.
ifrs-fullInformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGrantedtextlabelInformation whether and how expected dividends were incorporated into measurement of fair value, other equity instruments grantedDisclosure: IFRS 2.47 b (ii)
documentationInformation about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie other than share options).
ifrs-fullInformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGrantedtextlabelInformation whether and how other features were incorporated into measurement of fair value, other equity instruments grantedDisclosure: IFRS 2.47 b (iii)
documentationInformation about whether and how other features of other equity instruments granted (ie other than share options) were incorporated into the measurement of fair value of these equity instruments.
ifrs-fullInformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGrantedtextlabelInformation whether and how other features were incorporated into measurement of fair value, share options grantedDisclosure: IFRS 2.47 a (iii)
documentationInformation about whether and how other features of option grant (such as a market condition) were incorporated into the measurement of the fair value of options granted.
ifrs-fullInformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirementstextlabelInformation whether entity complied with any externally imposed capital requirementsDisclosure: IAS 1.135 d
documentationInformation about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [member]]
ifrs-fullInformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUsetextlabelInformation whether recoverable amount of asset is fair value less costs of disposal or value in useDisclosure: IAS 36.130 e
documentationInformation about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Cash-generating units [member]]
ifrs-fullInitiallyAppliedIFRSsAxisaxislabelInitially applied IFRSs [axis]Disclosure: IAS 8.28
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInitiallyAppliedIFRSsMembermember [default]labelInitially applied IFRSs [member]Disclosure: IAS 8.28
documentationThis member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the "Initially applied IFRSs" axis if no other member is used. [Refer: IFRSs [member]]
ifrs-fullInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17AxisaxislabelInputs to methods used to measure contracts within scope of IFRS 17 [axis]Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Membermember [default]labelInputs to methods used to measure contracts within scope of IFRS 17 [member]Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThis member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the "Inputs to methods used to measure contracts within scope of IFRS 17" axis if no other member is used.
ifrs-fullInputToMethodUsedToMeasureContractsWithinScopeOfIFRS17X.XX instantlabelInput to method used to measure contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThe value of an input to a method used to measure contracts within the scope of IFRS 17.
ifrs-fullInsuranceContractsAxisaxislabelInsurance contracts [axis]Disclosure: Effective 2023-01-01 IFRS 17.100 c, Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.106, Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInsuranceContractsByComponentsAxisaxislabelInsurance contracts by components [axis]Disclosure: Effective 2023-01-01 IFRS 17.100 c, Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.107
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInsuranceContractsByComponentsMembermember [default]labelInsurance contracts by components [member]Disclosure: Effective 2023-01-01 IFRS 17.100 c, Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.107
documentationThis member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the "Insurance contracts by components" axis if no other member is used. [Refer: Insurance contracts [member]]
ifrs-fullInsuranceContractsByRemainingCoverageAndIncurredClaimsAxisaxislabelInsurance contracts by remaining coverage and incurred claims [axis]Disclosure: Effective 2023-01-01 IFRS 17.100
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInsuranceContractsByRemainingCoverageAndIncurredClaimsMembermember [default]labelInsurance contracts by remaining coverage and incurred claims [member]Disclosure: Effective 2023-01-01 IFRS 17.100
documentationThis member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also represents the standard value for the "Insurance contracts by remaining coverage and incurred claims" axis if no other member is used. [Refer: Insurance contracts [member]]
ifrs-fullInsuranceContractsIssuedMembermemberlabelInsurance contracts issued [member]Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98
documentationThis member stands for insurance contracts issued. [Refer: Insurance contracts [member]]
ifrs-fullInsuranceContractsIssuedThatAreAssetsX instant, debitlabelInsurance contracts issued that are assetsDisclosure: Effective 2023-01-01 IAS 1.54 da, Disclosure: Effective 2023-01-01 IFRS 17.78 a
documentationThe amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]
ifrs-fullInsuranceContractsIssuedThatAreLiabilitiesX instant, creditlabelInsurance contracts issued that are liabilitiesDisclosure: Effective 2023-01-01 IAS 1.54 ma, Disclosure: Effective 2023-01-01 IFRS 17.78 b
documentationThe amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]
ifrs-fullInsuranceContractsLiabilityAssetX instant, creditlabelInsurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.99 b
documentationThe amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [member]]
periodStartLabelInsurance contracts liability (asset) at beginning of period
periodEndLabelInsurance contracts liability (asset) at end of period
ifrs-fullInsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeX instant, creditlabelInsurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive incomeDisclosure: Effective 2023-01-01 IFRS 17.113 c
documentationThe amount of the insurance contracts liability (asset) at the date of the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features to which the change applied. [Refer: Insurance contracts liability (asset)]
ifrs-fullInsuranceContractsMembermember [default]labelTypes of insurance contracts [member]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThis member stands for contracts under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. It also represents the standard value for the "Types of insurance contracts" axis if no other member is used.
ifrs-fullInsuranceContractsMember2017member [default]labelInsurance contracts [member]Disclosure: Effective 2023-01-01 IFRS 17.100 c, Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.106, Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109
documentationThis member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the "Insurance contracts" axis if no other member is used.
ifrs-fullInsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMembermemberlabelInsurance contracts other than those to which premium allocation approach has been applied [member]Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.106, Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109
documentationThis member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
ifrs-fullInsuranceContractsThatAreAssetsX instant, debitlabelInsurance contracts that are assetsDisclosure: Effective 2023-01-01 IFRS 17.99 b
documentationThe amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [member]]
periodStartLabelInsurance contracts that are assets at beginning of period
periodEndLabelInsurance contracts that are assets at end of period
ifrs-fullInsuranceContractsThatAreLiabilitiesX instant, creditlabelInsurance contracts that are liabilitiesDisclosure: Effective 2023-01-01 IFRS 17.99 b
documentationThe amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [member]]
periodStartLabelInsurance contracts that are liabilities at beginning of period
periodEndLabelInsurance contracts that are liabilities at end of period
ifrs-fullInsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMembermemberlabelInsurance contracts to which premium allocation approach has been applied [member]Disclosure: Effective 2023-01-01 IFRS 17.100 c
documentationThis member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
ifrs-fullInsuranceExpenseX duration, debitlabelInsurance expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from purchased insurance.
ifrs-fullInsuranceFinanceIncomeExpensesX duration, creditlabelInsurance finance income (expenses)Disclosure: Effective 2023-01-01 IFRS 17.110
documentationThe amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17.
ifrs-fullInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstractlabelInsurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]
ifrs-fullInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration, creditlabelInsurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before taxDisclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.80 b, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration, creditlabelInsurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of taxDisclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.80 b, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLossX duration, creditlabelInsurance finance income (expenses) from insurance contracts issued recognised in profit or lossDisclosure: Effective 2023-01-01 IAS 1.82 bb, Disclosure: Effective 2023-01-01 IFRS 17.80 b
documentationThe amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullInsuranceRevenueX duration, creditlabelInsurance revenueDisclosure: Effective 2023-01-01 IAS 1.82 a (ii), Disclosure: Effective 2023-01-01 IFRS 17.106, Disclosure: Effective 2023-01-01 IFRS 17.80 a
documentationThe amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]
totalLabelTotal insurance revenue
ifrs-fullInsuranceRevenueAbstractlabelInsurance revenue [abstract]
ifrs-fullInsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlowsX duration, creditlabelInsurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flowsDisclosure: Effective 2023-01-01 IFRS 17.106 b
documentationThe amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows. [Refer: Insurance revenue; Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
ifrs-fullInsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageX duration, creditlabelInsurance revenue, amounts relating to changes in liability for remaining coverageDisclosure: Effective 2023-01-01 IFRS 17.106 a
documentationThe amount of insurance revenue recognised in the period related to the changes in the liability for remaining coverage. [Refer: Insurance revenue; Net liabilities or assets for remaining coverage excluding loss component [member]]
totalLabelTotal insurance revenue, amounts relating to changes in liability for remaining coverage
ifrs-fullInsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstractlabelInsurance revenue, amounts relating to changes in liability for remaining coverage [abstract]
ifrs-fullInsuranceRevenueChangeInRiskAdjustmentForNonfinancialRiskX duration, creditlabelInsurance revenue, change in risk adjustment for non-financial riskDisclosure: Effective 2023-01-01 IFRS 17.106 a (ii)
documentationThe amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b) of IFRS 17. [Refer: Insurance revenue; Risk adjustment for non-financial risk [member]]
ifrs-fullInsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServicesX duration, creditlabelInsurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract servicesDisclosure: Effective 2023-01-01 IFRS 17.106 a (iii)
documentationThe amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or loss because of the transfer of insurance contract services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]]
ifrs-fullInsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriodX duration, creditlabelInsurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of periodDisclosure: Effective 2023-01-01 IFRS 17.106 a (i)
documentationThe amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued]
ifrs-fullInsuranceRevenueOtherAmountsX duration, creditlabelInsurance revenue, other amountsDisclosure: Effective 2023-01-01 IFRS 17.106 a (iv)
documentationThe amount of insurance revenue recognised in the period related to other amounts, if any, for example experience adjustments for premium receipts other than those that relate to future service, as specified in paragraph B124(d) of IFRS 17. [Refer: Insurance revenue]
ifrs-fullInsuranceRiskMembermemberlabelInsurance risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThis member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]]
ifrs-fullInsuranceServiceExpensesFromInsuranceContractsIssued(X) duration, debitlabelInsurance service expenses from insurance contracts issuedDisclosure: Effective 2023-01-01 IAS 1.82 ab, Disclosure: Effective 2023-01-01 IFRS 17.80 a
documentationThe amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]]
negatedLabelInsurance service expenses from insurance contracts issued
ifrs-fullInsuranceServiceResultX duration, creditlabelInsurance service resultDisclosure: Effective 2023-01-01 IFRS 17.80 a
documentationThe amount comprising insurance revenue and insurance service expenses. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued; Income (expenses) from reinsurance contracts held, other than finance income (expenses)]
totalLabelTotal insurance service result
ifrs-fullInsuranceServiceResultAbstractlabelInsurance service result [abstract]
ifrs-fullIntangibleAssetFairValueUsedAsDeemedCostX instant, debitlabelIntangible asset fair value used as deemed costDisclosure: IFRS 1.30
documentationThe amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsAcquiredByWayOfGovernmentGrantX instant, debitlabelIntangible assets acquired by way of government grantDisclosure: IAS 38.122 c (ii)
documentationThe amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValueX instant, debitlabelIntangible assets acquired by way of government grant, fair value initially recognisedDisclosure: IAS 38.122 c (i)
documentationThe initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsAndGoodwillX instant, debitlabelIntangible assets and goodwillCommon practice: IAS 1.55
documentationThe amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]
totalLabelTotal intangible assets and goodwill
periodStartLabelIntangible assets and goodwill at beginning of period
periodEndLabelIntangible assets and goodwill at end of period
ifrs-fullIntangibleAssetsAndGoodwillAbstractlabelIntangible assets and goodwill [abstract]
ifrs-fullIntangibleAssetsAndGoodwillMembermember [default]labelIntangible assets and goodwill [member]Common practice: IAS 38.118
documentationThis member stands for intangible assets and goodwill. It also represents the standard value for the "Classes of intangible assets and goodwill" axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsMaterialToEntityX instant, debitlabelIntangible assets material to entityDisclosure: IAS 38.122 b
documentationThe amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsMaterialToEntityAxisaxislabelIntangible assets material to entity [axis]Disclosure: IAS 38.122 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullIntangibleAssetsMaterialToEntityMembermember [default]labelIntangible assets material to entity [member]Disclosure: IAS 38.122 b
documentationThis member stands for intangible assets material to the entity. It also represents the standard value for the "Intangible assets material to entity" axis if no other member is used. [Refer: Intangible assets material to entity]
ifrs-fullIntangibleAssetsOtherThanGoodwillX instant, debitlabelIntangible assets other than goodwillDisclosure: IAS 1.54 c, Disclosure: IAS 38.118 e
documentationThe amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
totalLabelTotal intangible assets other than goodwill
periodStartLabelIntangible assets other than goodwill at beginning of period
periodEndLabelIntangible assets other than goodwill at end of period
ifrs-fullIntangibleAssetsOtherThanGoodwillAbstractlabelIntangible assets other than goodwill [abstract]
ifrs-fullIntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssetsX instant, debitlabelIntangible assets other than goodwill, revalued assets, at costDisclosure: IAS 38.124 a (iii)
documentationThe amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssetsX instant, debitlabelIntangible assets other than goodwill, revalued assetsDisclosure: IAS 38.124 a (ii)
documentationThe amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsOtherThanGoodwillMembermemberlabelIntangible assets other than goodwill [member]Example: IAS 36.127, Disclosure: IAS 38.118, Example: IFRS 16.53
documentationThis member stands for intangible assets other than goodwill. It also represents the standard value for the "Classes of intangible assets other than goodwill" axis if no other member is used. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsOtherThanGoodwillRevaluationSurplusX instant, creditlabelIntangible assets other than goodwill, revaluation surplusDisclosure: IAS 38.124 b
documentationThe amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus]
ifrs-fullIntangibleAssetsPledgedAsSecurityForLiabilitiesX instant, debitlabelIntangible assets pledged as security for liabilitiesDisclosure: IAS 38.122 d
documentationThe amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfersX instant, debitlabelIntangible assets relating to insurance contracts acquired in business combinations or portfolio transfersExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG23 b
documentationThe amount of intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers. [Refer: Business combinations [member]; Intangible assets other than goodwill; Types of insurance contracts [member]]
ifrs-fullIntangibleAssetsUnderDevelopmentX instant, debitlabelIntangible assets under developmentExample: IAS 38.119 g
documentationThe amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsUnderDevelopmentMembermemberlabelIntangible assets under development [member]Example: IAS 38.119 g
documentationThis member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsWhoseTitleIsRestrictedX instant, debitlabelIntangible assets whose title is restrictedDisclosure: IAS 38.122 d
documentationThe amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeX instant, debitlabelIntangible assets with indefinite useful lifeDisclosure: IAS 36.134 b, Disclosure: IAS 36.135 b, Disclosure: IAS 38.122 a
documentationThe amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeAxisaxislabelIntangible assets with indefinite useful life [axis]Disclosure: IAS 38.122 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeMembermember [default]labelIntangible assets with indefinite useful life [member]Disclosure: IAS 38.122 a
documentationThis member stands for intangible assets with an indefinite useful life. It also represents the standard value for the "Intangible assets with indefinite useful life" axis if no other member is used. [Refer: Intangible assets with indefinite useful life]
ifrs-fullIntangibleExplorationAndEvaluationAssetsX instant, debitlabelIntangible exploration and evaluation assetsCommon practice: IAS 38.119, Disclosure: IFRS 6.25
documentationThe amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]]
ifrs-fullIntangibleExplorationAndEvaluationAssetsMembermemberlabelIntangible exploration and evaluation assets [member]Disclosure: IFRS 6.25
documentationThis member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
ifrs-fullInterestCostsAbstractlabelInterest costs [abstract]
ifrs-fullInterestCostsCapitalisedX durationlabelInterest costs capitalisedCommon practice: IAS 1.112 c
documentationThe 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.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullInterestCostsIncurredX durationlabelInterest costs incurredCommon practice: IAS 1.112 c
documentationThe amount of interest costs that an entity incurs.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
totalLabelTotal interest costs incurred
ifrs-fullInterestExpenseX duration, debitlabelInterest expenseDisclosure: IFRS 12.B13 f, Disclosure: IFRS 8.23 d, Disclosure: IFRS 8.28 e
documentationThe amount of expense arising from interest.
ifrs-fullInterestExpenseDefinedBenefitPlansX duration, debitlabelInterest expense, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of interest expense arising from defined benefit plans. [Refer: Interest expense; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
ifrs-fullInterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLossX duration, debitlabelInterest expense for financial liabilities not at fair value through profit or lossDisclosure: IFRS 7.20 b
documentationThe amount of interest expense for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Interest expense; Financial liabilities]
ifrs-fullInterestExpenseIncomeDefinedBenefitPlansX duration, debitlabelInterest expense (income), defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of interest expense (income) arising from defined benefit plans. [Refer: Interest income (expense); Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
netLabelNet interest expense (income), defined benefit plans
ifrs-fullInterestExpenseIncomeDefinedBenefitPlansAbstractlabelInterest expense (income), defined benefit plans [abstract]
ifrs-fullInterestExpenseIncomeNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from interest expense (income)Disclosure: IAS 19.141 b
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]
commentaryGuidanceInterest expense on the defined benefit obligation represents an increase in net defined benefit liability and should be tagged with a positive value. Interest income on the plan assets represents a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value. Interest on the effect of the asset ceiling represents an increase in net defined benefit liability and should be tagged with a positive value.
ifrs-fullInterestExpenseOnBankLoansAndOverdraftsX duration, debitlabelInterest expense on bank loans and overdraftsCommon practice: IAS 1.112 c
documentationThe amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]
ifrs-fullInterestExpenseOnBondsX duration, debitlabelInterest expense on bondsCommon practice: IAS 1.112 c
documentationThe amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]
ifrs-fullInterestExpenseOnBorrowingsX duration, debitlabelInterest expense on borrowingsCommon practice: IAS 1.112 c
documentationThe amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]
ifrs-fullInterestExpenseOnDebtInstrumentsIssuedX duration, debitlabelInterest expense on debt instruments issuedCommon practice: IAS 1.112 c
documentationThe amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]
ifrs-fullInterestExpenseOnDepositsFromBanksX duration, debitlabelInterest expense on deposits from banksCommon practice: IAS 1.112 c
documentationThe amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]
ifrs-fullInterestExpenseOnDepositsFromCustomersX duration, debitlabelInterest expense on deposits from customersCommon practice: IAS 1.112 c
documentationThe amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]
ifrs-fullInterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLossX duration, debitlabelInterest expense on financial liabilities designated at fair value through profit or lossCommon practice: IAS 1.112 c
documentationThe amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullInterestExpenseOnFinancialLiabilitiesHeldForTradingX duration, debitlabelInterest expense on financial liabilities held for tradingCommon practice: IAS 1.112 c
documentationThe amount of interest expense on financial liabilities held for trading. [Refer: Interest expense; Financial liabilities at fair value through profit or loss that meet definition of held for trading]
ifrs-fullInterestExpenseOnLeaseLiabilitiesX duration, debitlabelInterest expense on lease liabilitiesDisclosure: IFRS 16.53 b
documentationThe amount of interest expense on lease liabilities. [Refer: Lease liabilities]
ifrs-fullInterestExpenseOnLiabilitiesDueToCentralBanksX duration, debitlabelInterest expense on liabilities due to central banksCommon practice: IAS 1.112 c
documentationThe amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]
ifrs-fullInterestExpenseOnOtherFinancialLiabilitiesX duration, debitlabelInterest expense on other financial liabilitiesCommon practice: IAS 1.112 c
documentationThe amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]
ifrs-fullInterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLentX duration, debitlabelInterest expense on repurchase agreements and cash collateral on securities lentCommon practice: IAS 1.112 c
documentationThe amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent]
ifrs-fullInterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstractlabelInterest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
ifrs-fullInterestIncomeDefinedBenefitPlans(X) duration, creditlabelInterest income, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of interest income arising from defined benefit plans. [Refer: Interest income; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
negatedLabelInterest income, defined benefit plans
ifrs-fullInterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCostX duration, creditlabelInterest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income categoryDisclosure: IFRS 7.12C b
documentationThe amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense); Financial assets at amortised cost]
ifrs-fullInterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9X duration, creditlabelInterest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9Disclosure: IFRS 7.42 N b
documentationThe amount of interest revenue (expense) recognised for financial assets that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]
ifrs-fullInterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9X duration, creditlabelInterest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9Disclosure: IFRS 7.42 N b
documentationThe amount of interest revenue (expense) recognised for financial liabilities that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]
ifrs-fullInterestIncomeForFinancialAssetsMeasuredAtAmortisedCostX duration, creditlabelInterest revenue for financial assets measured at amortised costDisclosure: IFRS 7.20 b
documentationThe amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost]
ifrs-fullInterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLossX duration, creditlabelInterest income for financial assets not at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.20 b
documentationThe amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]
ifrs-fullInterestIncomeOnAvailableforsaleFinancialAssetsX duration, creditlabelInterest income on available-for-sale financial assetsCommon practice: Expiry date 2023-01-01 IAS 1.112 c
documentationThe amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]
ifrs-fullInterestIncomeOnCashAndBankBalancesAtCentralBanksX duration, creditlabelInterest income on cash and bank balances at central banksCommon practice: IAS 1.112 c
documentationThe amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks]
ifrs-fullInterestIncomeOnCashAndCashEquivalentsX duration, creditlabelInterest income on cash and cash equivalentsCommon practice: IAS 1.112 c
documentationThe amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]
ifrs-fullInterestIncomeOnDebtInstrumentsHeldX duration, creditlabelInterest income on debt instruments heldCommon practice: IAS 1.112 c
documentationThe amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]
ifrs-fullInterestIncomeOnDepositsX duration, creditlabelInterest income on depositsCommon practice: IAS 1.112 c
documentationThe amount of interest income on deposits. [Refer: Interest income]
ifrs-fullInterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLossX duration, creditlabelInterest income on financial assets designated at fair value through profit or lossCommon practice: IAS 1.112 c
documentationThe amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullInterestIncomeOnFinancialAssetsHeldForTradingX duration, creditlabelInterest income on financial assets held for tradingCommon practice: IAS 1.112 c
documentationThe amount of interest income on financial assets held for trading. [Refer: Interest income; Financial assets at fair value through profit or loss, classified as held for trading]
ifrs-fullInterestIncomeOnHeldtomaturityInvestmentsX duration, creditlabelInterest income on held-to-maturity investmentsCommon practice: Expiry date 2023-01-01 IAS 1.112 c
documentationThe amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]
ifrs-fullInterestIncomeOnImpairedFinancialAssetsAccruedX duration, creditlabelInterest income on impaired financial assets accruedDisclosure: Expiry date 2023-01-01 IFRS 7.20 d
documentationThe amount of income arising from interest on impaired financial assets accrued after impairment using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. [Refer: Interest income]
ifrs-fullInterestIncomeOnImpairedFinancialAssetsAccruedAbstractlabelInterest income on impaired financial assets accrued [abstract]
ifrs-fullInterestIncomeOnLoansAndAdvancesToBanksX duration, creditlabelInterest income on loans and advances to banksCommon practice: IAS 1.112 c
documentationThe amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]
ifrs-fullInterestIncomeOnLoansAndAdvancesToCustomersX duration, creditlabelInterest income on loans and advances to customersCommon practice: IAS 1.112 c
documentationThe amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]
ifrs-fullInterestIncomeOnLoansAndReceivablesX duration, creditlabelInterest income on loans and receivablesCommon practice: Expiry date 2023-01-01 IAS 1.112 c
documentationThe amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]
ifrs-fullInterestIncomeOnOtherFinancialAssetsX duration, creditlabelInterest income on other financial assetsCommon practice: IAS 1.112 c
documentationThe amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]
ifrs-fullInterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedX duration, creditlabelInterest income on reverse repurchase agreements and cash collateral on securities borrowedCommon practice: IAS 1.112 c
documentationThe amount of interest income on reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Interest income; Reverse repurchase agreements and cash collateral on securities borrowed]
ifrs-fullInterestIncomeReimbursementRightsX duration, debitlabelIncrease in reimbursement rights related to defined benefit obligation, resulting from interest incomeDisclosure: IAS 19.141 b
documentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights related to defined benefit obligation, at fair value]
ifrs-fullInterestPaidClassifiedAsFinancingActivities(X) duration, creditlabelInterest paid, classified as financing activitiesDisclosure: IAS 7.31
documentationThe cash outflow for interest paid, classified as financing activities.
negatedTerseLabelInterest paid
ifrs-fullInterestPaidClassifiedAsInvestingActivities(X) duration, creditlabelInterest paid, classified as investing activitiesDisclosure: IAS 7.31
documentationThe cash outflow for interest paid, classified as investing activities.
negatedTerseLabelInterest paid
ifrs-fullInterestPaidClassifiedAsOperatingActivities(X) duration, creditlabelInterest paid, classified as operating activitiesDisclosure: IAS 7.31
documentationThe cash outflow for interest paid, classified as operating activities.
negatedTerseLabelInterest paid
ifrs-fullInterestPayableX instant, creditlabelInterest payableCommon practice: IAS 1.112 c
documentationThe amount of interest recognised as a liability.
ifrs-fullInterestRateBenchmarkReformPhase2MembermemberlabelInterest Rate Benchmark Reform-Phase 2 [member]Disclosure: Expiry date 2023-01-01 IAS 39.108H, Disclosure: Expiry date 2023-01-01 IFRS 16.C1B, Disclosure: Expiry date 2023-01-01 IFRS 4.50, Disclosure: Expiry date 2023-01-01 IFRS 9.7.1.10
documentationThis member stands for Interest Rate Benchmark Reform-Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) issued in August 2020.
ifrs-fullInterestRateBenchmarksAxisaxislabelInterest rate benchmarks [axis]Disclosure: IFRS 7.24 J b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInterestRateBenchmarksMembermember [default]labelInterest rate benchmarks [member]Disclosure: IFRS 7.24 J b
documentationThis member stands for all interest rate benchmarks. It also represents the standard value for the "Interest rate benchmarks" axis if no other member is used.
ifrs-fullInterestRateMeasurementInputMembermemberlabelInterest rate, measurement input [member]Example: IFRS 13.B36 a
documentationThis member stands for an interest rate used as a measurement input.
ifrs-fullInterestRateRiskMembermemberlabelInterest rate risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: IFRS 7 – Defined terms
documentationThis member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]
ifrs-fullInterestRateSwapContractMembermemberlabelInterest rate swap contract [member]Common practice: IAS 1.112 c
documentationThis member stands for an interest rate swap contract. [Refer: Swap contract [member]]
ifrs-fullInterestRateTypesMembermember [default]labelInterest rate types [member]Common practice: IFRS 7.39
documentationThis member stands for all types of interest rates. It also represents the standard value for the "Types of interest rates" axis if no other member is used. [Refer: Interest rate risk [member]]
ifrs-fullInterestReceivableX instant, debitlabelInterest receivableCommon practice: IAS 1.112 c
documentationThe amount of interest recognised as a receivable.
ifrs-fullInterestReceivedClassifiedAsInvestingActivitiesX duration, debitlabelInterest received, classified as investing activitiesDisclosure: IAS 7.31
documentationThe cash inflow from interest received, classified as investing activities.
terseLabelInterest received
ifrs-fullInterestReceivedClassifiedAsOperatingActivitiesX duration, debitlabelInterest received, classified as operating activitiesDisclosure: IAS 7.31
documentationThe cash inflow from interest received, classified as operating activities.
terseLabelInterest received
ifrs-fullInterestRevenueCalculatedUsingEffectiveInterestMethodX duration, creditlabelInterest revenue calculated using effective interest methodDisclosure: IAS 1.82 a, Disclosure: Effective 2023-01-01 IAS 1.82 a (i)
documentationThe amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue]
ifrs-fullInterestRevenueExpenseX duration, creditlabelInterest income (expense)Common practice: IAS 1.85, Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 e
documentationThe amount of income or expense arising from interest. [Refer: Interest expense; Interest income]
ifrs-fullInterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration, creditlabelInterest revenue for financial assets measured at fair value through other comprehensive incomeDisclosure: IFRS 7.20 b
documentationThe amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer: Revenue; Financial assets measured at fair value through other comprehensive income]
ifrs-fullInternalCreditGradesAxisaxislabelInternal credit grades [axis]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG25 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInternalCreditGradesMembermemberlabelInternal credit grades [member]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG25 b
documentationThis member stands for credit grades that have been developed by the entity itself.
ifrs-fullInternallyGeneratedMembermemberlabelInternally generated [member]Disclosure: IAS 38.118
documentationThis member stands for items that have been internally generated by the entity.
ifrs-fullIntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011X instant, creditlabelIntrinsic value of liabilities from share-based payment transactions for which counterparty’s right to cash or other assets vestedDisclosure: IFRS 2.51 b (ii)
documentationThe intrinsic value of liabilities arising from share-based transactions for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services, for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights).
ifrs-fullInventoriesX instant, debitlabelCurrent inventoriesDisclosure: IAS 1.54 g, Example: IAS 1.68, Disclosure: IAS 2.36 b
documentationThe amount of current inventories. [Refer: Inventories]
totalLabelTotal current inventories
ifrs-fullInventoriesAtFairValueLessCostsToSellX instant, debitlabelInventories, at fair value less costs to sellDisclosure: IAS 2.36 c
documentationThe amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]
ifrs-fullInventoriesAtNetRealisableValueX instant, debitlabelInventories, at net realisable valueCommon practice: IAS 2.36
documentationThe amount of inventories carried at net realisable value. [Refer: Inventories]
ifrs-fullInventoriesPledgedAsSecurityForLiabilitiesX instant, debitlabelInventories pledged as security for liabilitiesDisclosure: IAS 2.36 h
documentationThe amount of inventories pledged as security for liabilities. [Refer: Inventories]
ifrs-fullInventoriesTotalX instant, debitlabelInventoriesDisclosure: IAS 1.54 g
documentationThe amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land]
ifrs-fullInventoryCostFormulastextlabelDescription of inventory cost formulasDisclosure: IAS 2.36 a
documentationThe description of the cost formulas used to measure inventory. [Refer: Inventories]
ifrs-fullInventoryRecognisedAsOfAcquisitionDateX instant, debitlabelInventory recognised as of acquisition dateExample: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]
ifrs-fullInventoryWritedown2011X durationlabelInventory write-downDisclosure: IAS 1.98 a, Disclosure: IAS 2.36 e
documentationThe amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullInvestmentAccountedForUsingEquityMethodX instant, debitlabelInvestments accounted for using equity methodDisclosure: IAS 1.54 e, Disclosure: IFRS 12.B16, Disclosure: IFRS 8.24 a
documentationThe 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]]
totalLabelTotal investments accounted for using equity method
ifrs-fullInvestmentContractsLiabilitiesX instant, creditlabelInvestment contracts liabilitiesCommon practice: IAS 1.55
documentationThe amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.
ifrs-fullInvestmentFundsAmountContributedToFairValueOfPlanAssetsX instant, debitlabelInvestment funds, amount contributed to fair value of plan assetsExample: IAS 19.142 f
documentationThe amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]]
ifrs-fullInvestmentFundsMembermemberlabelInvestment funds [member]Example: IFRS 12.B23 c
documentationThis member stands for investment funds.
ifrs-fullInvestmentFundsPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelInvestment funds, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 f
documentationThe percentage investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]] [Contrast: Investment funds, amount contributed to fair value of plan assets]
ifrs-fullInvestmentIncomeX duration, creditlabelInvestment incomeCommon practice: IAS 1.85, Disclosure: IAS 26.35 b (iii)
documentationThe amount of investment income, such as interest and dividends.
ifrs-fullInvestmentPropertyX instant, debitlabelInvestment propertyDisclosure: IAS 1.54 b, Disclosure: IAS 40.76, Disclosure: IAS 40.79 d
documentationThe 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.
totalLabelTotal investment property
periodStartLabelInvestment property at beginning of period
periodEndLabelInvestment property at end of period
ifrs-fullInvestmentPropertyAbstractlabelInvestment property [abstract]
ifrs-fullInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSaleX instant, debitlabelInvestment property carried at cost or in accordance with IFRS 16 within fair value model, at time of saleDisclosure: IAS 40.78 d (ii)
documentationThe amount at the time of the sale of investment property carried at cost or in accordance with IFRS 16 within fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
ifrs-fullInvestmentPropertyCompletedX instant, debitlabelInvestment property completedCommon practice: IAS 1.112 c
documentationThe amount of investment property whose construction or development is complete. [Refer: Investment property]
ifrs-fullInvestmentPropertyCompletedMembermemberlabelInvestment property completed [member]Common practice: IAS 1.112 c
documentationThis member stands for completed investment property. [Refer: Investment property completed]
ifrs-fullInvestmentPropertyFairValueUsedAsDeemedCostX instant, debitlabelInvestment property fair value used as deemed costDisclosure: IFRS 1.30
documentationThe amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property]
ifrs-fullInvestmentPropertyMembermemberlabelInvestment property [member]Common practice: IAS 1.112 c, Example: IFRS 13.94, Example: IFRS 13.IE60
documentationThis member stands for investment property. It also represents the standard value for the "Types of investment property" axis if no other member is used. [Refer: Investment property]
ifrs-fullInvestmentPropertyUnderConstructionOrDevelopmentX instant, debitlabelInvestment property under construction or developmentCommon practice: IAS 1.112 c
documentationThe amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]
ifrs-fullInvestmentPropertyUnderConstructionOrDevelopmentMembermemberlabelInvestment property under construction or development [member]Common practice: IAS 1.112 c
documentationThis member stands for investment property under construction or development. [Refer: Investment property under construction or development]
ifrs-fullInvestmentsAccountedForUsingEquityMethodAbstractlabelInvestments accounted for using equity method [abstract]
ifrs-fullInvestmentsAccountedForUsingEquityMethodMembermemberlabelInvestments accounted for using equity method [member]Common practice: IAS 36.127
documentationThis member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
ifrs-fullInvestmentsForRiskOfPolicyholdersX instant, debitlabelInvestments for risk of policyholdersCommon practice: IAS 1.55
documentationThe amount of investments against insurance liabilities where all risk is borne by the policyholders.
ifrs-fullInvestmentsInAssociatesX instant, debitlabelInvestments in associates reported in separate financial statementsDisclosure: IAS 27.10
documentationThe amount of investments in associates in an entity’s separate financial statements. [Refer: Associates [member]]
ifrs-fullInvestmentsInAssociatesAccountedForUsingEquityMethodX instant, debitlabelInvestments in associates accounted for using equity methodCommon practice: IAS 1.55
documentationThe amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method]
ifrs-fullInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxisaxislabelInvestments in equity instruments designated at fair value through other comprehensive income [axis]Disclosure: IFRS 7.11 A c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMembermember [default]labelInvestments in equity instruments designated at fair value through other comprehensive income [member]Disclosure: IFRS 7.11 A c, Disclosure: IFRS 7.8 h
documentationThis member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the "Investments in equity instruments designated at fair value through other comprehensive income" axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]
ifrs-fullInvestmentsInJointVenturesX instant, debitlabelInvestments in joint ventures reported in separate financial statementsDisclosure: IAS 27.10
documentationThe amount of investments in joint ventures in an entity’s separate financial statements. [Refer: Joint ventures [member]]
ifrs-fullInvestmentsInJointVenturesAccountedForUsingEquityMethodX instant, debitlabelInvestments in joint ventures accounted for using equity methodCommon practice: IAS 1.55
documentationThe amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Investments accounted for using equity method]
ifrs-fullInvestmentsInSubsidiariesX instant, debitlabelInvestments in subsidiaries reported in separate financial statementsDisclosure: IAS 27.10
documentationThe amount of investments in subsidiaries in an entity’s separate financial statements. [Refer: Subsidiaries [member]]
ifrs-fullInvestmentsInSubsidiariesJointVenturesAndAssociatesX instant, debitlabelInvestments in subsidiaries, joint ventures and associates reported in separate financial statementsDisclosure: IAS 27.10
documentationThe amount of investments in subsidiaries, joint ventures and associates in an entity’s separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries reported in separate financial statements]
totalLabelTotal investments in subsidiaries, joint ventures and associates reported in separate financial statements
ifrs-fullInvestmentsInSubsidiariesJointVenturesAndAssociatesAbstractlabelInvestments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract]
ifrs-fullInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX instant, debitlabelInvestments other than investments accounted for using equity methodCommon practice: IAS 1.55
documentationThe amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
ifrs-fullIssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX duration, debitlabelIssue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 m
documentationThe amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]
ifrs-fullIssuedCapitalX instant, creditlabelIssued capitalExample: IAS 1.78 e
documentationThe nominal value of capital issued.
totalLabelTotal issued capital
ifrs-fullIssuedCapitalAbstractlabelIssued capital [abstract]
ifrs-fullIssuedCapitalMembermemberlabelIssued capital [member]Disclosure: IAS 1.106
documentationThis member stands for a component of equity representing issued capital.
ifrs-fullIssuedCapitalOrdinarySharesX instant, creditlabelIssued capital, ordinary sharesCommon practice: IAS 1.78 e
documentationThe nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital]
ifrs-fullIssuedCapitalPreferenceSharesX instant, creditlabelIssued capital, preference sharesCommon practice: IAS 1.78 e
documentationThe nominal value of capital arising from issuing preference shares. [Refer: Issued capital]
ifrs-fullIssueOfConvertibleInstrumentsX duration, creditlabelIssue of convertible instrumentsCommon practice: IAS 1.106 d
documentationThe change in equity resulting from the issuing of convertible instruments.
ifrs-fullIssueOfEquityX duration, creditlabelIssue of equityDisclosure: IAS 1.106 d (iii)
documentationThe increase in equity through the issue of equity instruments.
commentaryGuidanceUse this element with the "Classes of share capital" axis and the "Components of equity" axis when an entity has multiple classes of share capital. For example, the use of both axes is required for a user of tagged financial statements to understand whether the reported amounts for preference shares only represent issued capital or alternatively also include a share premium amount.
ifrs-fullIssuesFairValueMeasurementAssetsX duration, debitlabelIssues, fair value measurement, assetsDisclosure: IFRS 13.93 e (iii)
documentationThe increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]
ifrs-fullIssuesFairValueMeasurementEntitysOwnEquityInstrumentsX duration, creditlabelIssues, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iii)
documentationThe increase in the fair value measurement of the entity’s own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
ifrs-fullIssuesFairValueMeasurementLiabilitiesX duration, creditlabelIssues, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (iii)
documentationThe increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]
esef_corItemsAreFurtherDetailedInSection800100SubclassificationsOfAssetsLiabilitiesAndEquitiesguidancelabelItems are further detailed in section [800100] Subclassifications of assets, liabilities and equities
esef_corItemsAreFurtherDetailedInSection800200AnalysisOfIncomeAndExpenseguidancelabelItems are further detailed in section [800200] Analysis of income and expense
esef_corItemsAreFurtherDetailedInSection800300StatementOfCashFlowsAdditionalDisclosuresguidancelabelItems are further detailed in section [800300] Statement of cash flows, additional disclosures
esef_corItemsAreFurtherDetailedInSection800400StatementOfChangesInEquityAdditionalDisclosuresguidancelabelItems are further detailed in section [800400] Statement of changes in equity, additional disclosures
ifrs-fullItemsForPresentationOfRegulatoryDeferralAccountsAbstractlabelItems for presentation of regulatory deferral accounts [abstract]
ifrs-fullItemsInCourseOfCollectionFromOtherBanksX instant, debitlabelItems in course of collection from other banksCommon practice: IAS 1.55
documentationThe amount of items that have been transmitted from other banks but not yet been received and processed by the entity.
ifrs-fullItemsInCourseOfTransmissionToOtherBanksX instant, creditlabelItems in course of transmission to other banksCommon practice: IAS 1.55
documentationThe amount of items that have been transmitted to but not yet received and processed by other banks.
ifrs-fullItemsOfContingentLiabilitiesAxisaxislabelItems of contingent liabilities [axis]Disclosure: IFRS 3.B64 j
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullItemsOfContingentLiabilitiesMembermember [default]labelItems of contingent liabilities [member]Disclosure: IFRS 3.B64 j
documentationThis member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the "Items of contingent liabilities" axis if no other member is used. [Refer: Contingent liabilities [member]]
ifrs-fullJointControlOrSignificantInfluenceMembermemberlabelEntities with joint control or significant influence over entity [member]Disclosure: IAS 24.19 b
documentationThis member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but not control or joint control of those policies.
ifrs-fullJointOperationsAxisaxislabelJoint operations [axis]Disclosure: IFRS 12.B4 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullJointOperationsMembermemberlabelJoint operations [member]Disclosure: IFRS 12.B4 c
documentationThis member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement.
ifrs-fullJointVenturesAxisaxislabelJoint ventures [axis]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullJointVenturesMembermemberlabelJoint ventures [member]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J a, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M a
documentationThis member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
ifrs-fullJointVenturesWhereEntityIsVenturerMembermemberlabelJoint ventures where entity is venturer [member]Disclosure: IAS 24.19 e
documentationThis member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Joint ventures [member]]
ifrs-fullKeyManagementPersonnelCompensationX duration, debitlabelKey management personnel compensationDisclosure: IAS 24.17
documentationThe amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]
ifrs-fullKeyManagementPersonnelCompensationOtherLongtermBenefitsX duration, debitlabelKey management personnel compensation, other long-term employee benefitsDisclosure: IAS 24.17 c
documentationThe amount of compensation to key management personnel in the form of other long-term employee benefits. [Refer: Other long-term employee benefits; Key management personnel of entity or parent [member]]
ifrs-fullKeyManagementPersonnelCompensationPostemploymentBenefitsX duration, debitlabelKey management personnel compensation, post-employment benefitsDisclosure: IAS 24.17 b
documentationThe amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]
ifrs-fullKeyManagementPersonnelCompensationSharebasedPaymentX duration, debitlabelKey management personnel compensation, share-based paymentDisclosure: IAS 24.17 e
documentationThe amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]
ifrs-fullKeyManagementPersonnelCompensationShorttermEmployeeBenefitsX duration, debitlabelKey management personnel compensation, short-term employee benefitsDisclosure: IAS 24.17 a
documentationThe amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]
ifrs-fullKeyManagementPersonnelCompensationTerminationBenefitsX duration, debitlabelKey management personnel compensation, termination benefitsDisclosure: IAS 24.17 d
documentationThe amount of compensation to key management personnel in the form of termination benefits. [Refer: Termination benefits expense; Key management personnel of entity or parent [member]]
ifrs-fullKeyManagementPersonnelOfEntityOrParentMembermemberlabelKey management personnel of entity or parent [member]Disclosure: IAS 24.19 f
documentationThis member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.
ifrs-fullLandX instant, debitlabelLandExample: IAS 16.37 a
documentationThe amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
ifrs-fullLandAndBuildingsX instant, debitlabelLand and buildingsExample: IAS 16.37 b
documentationThe 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]
totalLabelTotal land and buildings
ifrs-fullLandAndBuildingsAbstractlabelLand and buildings [abstract]
ifrs-fullLandAndBuildingsMembermemberlabelLand and buildings [member]Example: IAS 16.37 b
documentationThis member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
ifrs-fullLandMembermemberlabelLand [member]Example: IAS 16.37 a
documentationThis member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
ifrs-fullLaterThanFifteenYearsAndNotLaterThanTwentyYearsMembermemberlabelLater than 15 years and not later than 20 years [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than 15 years and not later than 20 years.
ifrs-fullLaterThanFiveYearsAndNotLaterThanSevenYearsMembermemberlabelLater than five years and not later than seven years [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than five years and not later than seven years.
ifrs-fullLaterThanFiveYearsAndNotLaterThanTenYearsMembermemberlabelLater than five years and not later than 10 years [member]Common practice: IAS 1.112 c, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than five years and not later than 10 years.
ifrs-fullLaterThanFiveYearsMembermemberlabelLater than five years [member]Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.B35 g, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than five years.
ifrs-fullLaterThanFourMonthsMembermemberlabelLater than four months [member]Common practice: IAS 1.112 c
documentationThis member stands for a time band of later than four months.
ifrs-fullLaterThanFourYearsAndNotLaterThanFiveYearsMembermemberlabelLater than four years and not later than five years [member]Common practice: IAS 1.112 c, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than four years and not later than five years.
ifrs-fullLaterThanOneMonthAndNotLaterThanSixMonthsMembermemberlabelLater than one month and not later than six months [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than one month and not later than six months.
ifrs-fullLaterThanOneMonthAndNotLaterThanThreeMonthsMembermemberlabelLater than one month and not later than three months [member]Example: IFRS 7.B11 b, Example: IFRS 7.B35 b, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than one month and not later than three months.
ifrs-fullLaterThanOneMonthAndNotLaterThanTwoMonthsMembermemberlabelLater than one month and not later than two months [member]Common practice: IAS 1.112 c, Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37, Example: IFRS 7.IG20D
documentationThis member stands for a time band of later than one month and not later than two months.
ifrs-fullLaterThanOneYearAndNotLaterThanFiveYearsMembermemberlabelLater than one year and not later than five years [member]Example: IFRS 7.B11 d, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than one year and not later than five years.
ifrs-fullLaterThanOneYearAndNotLaterThanThreeYearsMembermemberlabelLater than one year and not later than three years [member]Example: IFRS 7.B11, Example: IFRS 7.B35 e, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than one year and not later than three years.
ifrs-fullLaterThanOneYearAndNotLaterThanTwoYearsMembermemberlabelLater than one year and not later than two years [member]Common practice: IAS 1.112 c, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than one year and not later than two years.
ifrs-fullLaterThanOneYearMembermemberlabelLater than one year [member]Disclosure: IAS 1.61 b, Example: Expiry date 2023-01-01 IFRS 7.37 a, Example: Expiry date 2023-01-01 IFRS 7.IG28 d
documentationThis member stands for a time band of later than one year.
ifrs-fullLaterThanSevenYearsAndNotLaterThanTenYearsMembermemberlabelLater than seven years and not later than 10 years [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than seven years and not later than 10 years.
ifrs-fullLaterThanSixMonthsAndNotLaterThanOneYearMembermemberlabelLater than six months and not later than one year [member]Example: Expiry date 2023-01-01 IFRS 7.37 a, Example: IFRS 7.B11, Example: IFRS 7.B35 d, Example: Expiry date 2023-01-01 IFRS 7.IG28 c, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than six months and not later than one year.
ifrs-fullLaterThanSixMonthsMembermemberlabelLater than six months [member]Common practice: IAS 1.112 c
documentationThis member stands for a time band of later than six months.
ifrs-fullLaterThanTenYearsAndNotLaterThanFifteenYearsMembermemberlabelLater than 10 years and not later than 15 years [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than 10 years and not later than 15 years.
ifrs-fullLaterThanTenYearsMembermemberlabelLater than 10 years [member]Common practice: IAS 1.112 c, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than 10 years.
ifrs-fullLaterThanThreeMonthsAndNotLaterThanFourMonthsMembermemberlabelLater than three months and not later than four months [member]Common practice: IAS 1.112 c
documentationThis member stands for a time band of later than three months and not later than four months.
ifrs-fullLaterThanThreeMonthsAndNotLaterThanOneYearMembermemberlabelLater than three months and not later than one year [member]Example: IFRS 7.B11 c
documentationThis member stands for a time band of later than three months and not later than one year.
ifrs-fullLaterThanThreeMonthsAndNotLaterThanSixMonthsMembermemberlabelLater than three months and not later than six months [member]Example: Expiry date 2023-01-01 IFRS 7.37 a, Example: IFRS 7.B11, Example: IFRS 7.B35 c, Example: Expiry date 2023-01-01 IFRS 7.IG28 b, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than three months and not later than six months.
ifrs-fullLaterThanThreeMonthsMembermemberlabelLater than three months [member]Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37, Example: IFRS 7.IG20D
documentationThis member stands for a time band of later than three months.
ifrs-fullLaterThanThreeYearsAndNotLaterThanFiveYearsMembermemberlabelLater than three years and not later than five years [member]Example: IFRS 7.B11, Example: IFRS 7.B35 f, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than three years and not later than five years.
ifrs-fullLaterThanThreeYearsAndNotLaterThanFourYearsMembermemberlabelLater than three years and not later than four years [member]Common practice: IAS 1.112 c, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than three years and not later than four years.
ifrs-fullLaterThanThreeYearsMembermemberlabelLater than three years [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than three years.
ifrs-fullLaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMembermemberlabelLater than 20 years and not later than twenty-five years [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than 20 years and not later than twenty-five years.
ifrs-fullLaterThanTwoMonthsAndNotLaterThanThreeMonthsMembermemberlabelLater than two months and not later than three months [member]Common practice: IAS 1.112 c, Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37, Example: IFRS 7.IG20D
documentationThis member stands for a time band of later than two months and not later than three months.
ifrs-fullLaterThanTwoYearsAndNotLaterThanFiveYearsMembermemberlabelLater than two years and not later than five years [member]Common practice: IAS 1.112 c
documentationThis member stands for a time band of later than two years and not later than five years.
ifrs-fullLaterThanTwoYearsAndNotLaterThanThreeYearsMembermemberlabelLater than two years and not later than three years [member]Common practice: IAS 1.112 c, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than two years and not later than three years.
ifrs-fullLeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsedX instant, creditlabelLease commitments for short-term leases for which recognition exemption has been usedDisclosure: IFRS 16.55
documentationThe amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.
ifrs-fullLeaseholdImprovementsMembermemberlabelLeasehold improvements [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.
ifrs-fullLeaseLiabilitiesX instant, creditlabelLease liabilitiesDisclosure: IFRS 16.47 b
documentationThe 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.
totalLabelTotal lease liabilities
ifrs-fullLeaseLiabilitiesAbstractlabelLease liabilities [abstract]
ifrs-fullLeaseLiabilitiesMembermemberlabelLease liabilities [member]Example: IAS 7 – C Reconciliation of liabilities arising from financing activities, Example: IAS 7.44C
documentationThis member stands for lease liabilities. [Refer: Lease liabilities]
ifrs-fullLeaseReceivablesMembermemberlabelLease receivables [member]Disclosure: IFRS 7.35H b (iii), Disclosure: IFRS 7.35M b (iii), Example: IFRS 7.35 N
documentationThis member stands for receivables related to leases.
ifrs-fullLeasesAsLesseeRelatedPartyTransactionsX durationlabelLeases as lessee, related party transactionsExample: IAS 24.21 d
documentationThe amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullLeasesAsLessorRelatedPartyTransactionsX durationlabelLeases as lessor, related party transactionsExample: IAS 24.21 d
documentationThe amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullLegalFormOfEntitytextlabelLegal form of entityDisclosure: IAS 1.138 a
documentationInformation about the legal structure under which the entity operates.
ifrs-fullLegalProceedingsContingentLiabilityMembermemberlabelLegal proceedings contingent liability [member]Example: IAS 37.88
documentationThis member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]
ifrs-fullLegalProceedingsProvisionX instant, creditlabelLegal proceedings provisionExample: IAS 37 -, Example: 10 A court case, Example: IAS 37.87
documentationThe amount of provision for legal proceedings. [Refer: Other provisions]
totalLabelTotal legal proceedings provision
ifrs-fullLegalProceedingsProvisionAbstractlabelLegal proceedings provision [abstract]
ifrs-fullLegalProceedingsProvisionMembermemberlabelLegal proceedings provision [member]Example: IAS 37 -, Example: 10 A court case, Example: IAS 37.87
documentationThis member stands for a provision for legal proceedings. [Refer: Other provisions [member]]
ifrs-fullLengthOfLifeOfLimitedLifeEntitytextlabelLength of life of limited life entityDisclosure: IAS 1.138 d
documentationInformation about the length of the entity’s life if it is a limited life entity.
ifrs-fullLevel1OfFairValueHierarchyMembermemberlabelLevel 1 of fair value hierarchy [member]Disclosure: IAS 19.142, Disclosure: IFRS 13.93 b
documentationThis member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.
ifrs-fullLevel2And3OfFairValueHierarchyMembermemberlabelLevel 2 and 3 of fair value hierarchy [member]Disclosure: IAS 19.142
documentationThis member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]]
ifrs-fullLevel2OfFairValueHierarchyMembermemberlabelLevel 2 of fair value hierarchy [member]Disclosure: IFRS 13.93 b
documentationThis member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
ifrs-fullLevel3OfFairValueHierarchyMembermemberlabelLevel 3 of fair value hierarchy [member]Disclosure: IFRS 13.93 b
documentationThis member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability.
ifrs-fullLevelOfParticipationOfEntityComparedWithOtherParticipatingEntitiesX.XX instantlabelLevel of participation of entity compared with other participating entitiesDisclosure: IAS 19.148 d (v)
documentationThe description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity’s proportion of the total contributions to the plan or the entity’s proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [member]]
ifrs-fullLevelOfPriceIndexX.XX instantlabelLevel of price indexDisclosure: IAS 29.39 c
documentationThe value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
ifrs-fullLevelOfRoundingUsedInFinancialStatementstextlabelLevel of rounding used in financial statementsDisclosure: IAS 1.51 e
documentationInformation about the level of rounding used in the presentation of amounts in the financial statements.
ifrs-fullLevelsOfFairValueHierarchyAxisaxislabelLevels of fair value hierarchy [axis]Disclosure: IAS 19.142, Disclosure: IFRS 13.93 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullLiabilitiesX instant, creditlabelLiabilitiesDisclosure: IAS 1.55, Disclosure: IFRS 13.93 a, Disclosure: IFRS 13.93 b, Disclosure: IFRS 13.93 e, Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 d
documentationThe amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
totalLabelTotal liabilities
negatedLabelLiabilities
periodStartLabelLiabilities at beginning of period
periodEndLabelLiabilities at end of period
ifrs-fullLiabilitiesAbstractlabelLiabilities [abstract]
ifrs-fullLiabilitiesArisingFromExplorationForAndEvaluationOfMineralResourcesX instant, creditlabelLiabilities arising from exploration for and evaluation of mineral resourcesDisclosure: IFRS 6.24 b
documentationThe amount of liabilities arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.
ifrs-fullLiabilitiesArisingFromFinancingActivitiesX instant, creditlabelLiabilities arising from financing activitiesExample: IAS 7.44D
documentationThe 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]
periodStartLabelLiabilities arising from financing activities at beginning of period
periodEndLabelLiabilities arising from financing activities at end of period
ifrs-fullLiabilitiesArisingFromFinancingActivitiesAxisaxislabelLiabilities arising from financing activities [axis]Example: IAS 7.44D
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullLiabilitiesArisingFromFinancingActivitiesMembermember [default]labelLiabilities arising from financing activities [member]Example: IAS 7.44D
documentationThis member stands for liabilities arising from financing activities. It also represents the standard value for the "Liabilities arising from financing activities" axis if no other member is used. [Refer: Liabilities arising from financing activities]
ifrs-fullLiabilitiesArisingFromInsuranceContractsX instant, creditlabelLiabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 4.37 b, Disclosure: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG20 a, Example: Expiry date 2023-01-01 IFRS 4.IG37 a
documentationThe amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]
totalLabelTotal liabilities under insurance contracts and reinsurance contracts issued
periodStartLabelLiabilities under insurance contracts and reinsurance contracts issued at beginning of period
periodEndLabelLiabilities under insurance contracts and reinsurance contracts issued at end of period
ifrs-fullLiabilitiesDueToCentralBanksX instant, creditlabelLiabilities due to central banksCommon practice: IAS 1.55
documentationThe amount of liabilities due to central banks.
ifrs-fullLiabilitiesForIncurredClaimsMembermemberlabelLiabilities for incurred claims [member]Disclosure: Effective 2023-01-01 IFRS 17.100 c
documentationThis member stands for an entity’s obligation to: (a) investigate and pay valid claims for insured events that have already occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses; and (b) pay amounts that are not included in (a) and that relate to: (i) insurance contract services that have already been provided; or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that are not in the liability for remaining coverage.
ifrs-fullLiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17X instant, creditlabelLiabilities for incurred claims that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThe amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities for incurred claims [member]]
ifrs-fullLiabilitiesFromSharebasedPaymentTransactions2011X instant, creditlabelLiabilities from share-based payment transactionsDisclosure: IFRS 2.51 b (i)
documentationThe amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
ifrs-fullLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleX instant, creditlabelLiabilities included in disposal groups classified as held for saleDisclosure: IAS 1.54 p, Disclosure: IFRS 5.38
documentationThe amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]
ifrs-fullLiabilitiesIncurredX instant, creditlabelLiabilities incurredDisclosure: IFRS 3.B64 f (iii)
documentationThe fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Business combinations [member]]
ifrs-fullLiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013X duration, creditlabelLiabilities in subsidiary or businesses acquired or disposedDisclosure: IAS 7.40 d
documentationThe amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]
ifrs-fullLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxisaxislabelLiabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]Disclosure: IFRS 13.98
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMembermember [default]labelLiabilities measured at fair value and issued with inseparable third-party credit enhancement [member]Disclosure: IFRS 13.98
documentationThis member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also represents the standard value for the "Liabilities measured at fair value and issued with inseparable third-party credit enhancement" axis if no other member is used. [Refer: Liabilities; At fair value [member]]
ifrs-fullLiabilitiesMembermember [default]labelLiabilities [member]Disclosure: IFRS 13.93
documentationThis member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the "Classes of liabilities" axis if no other member is used. [Refer: Liabilities]
ifrs-fullLiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeaturesX instant, creditlabelLiabilities or components of equity relating to discretionary participation featuresExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 f
documentationThe amount of liabilities or components of equity relating to discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
ifrs-fullLiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefitsX instant, creditlabelLiabilities other than actuarial present value of promised retirement benefitsDisclosure: IAS 26.35 a (v)
documentationThe amount of liabilities other than the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial present value of promised retirement benefits]
ifrs-fullLiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntitiesX instant, creditlabelLiabilities recognised in entity’s financial statements in relation to structured entitiesDisclosure: IFRS 12.29 a
documentationThe amount of liabilities recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Liabilities; Unconsolidated structured entities [member]]
ifrs-fullLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelLiabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contractsDisclosure: Expiry date 2023-01-01 IFRS 4.39C a
documentationThe amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.
ifrs-fullLiabilitiesToWhichSignificantRestrictionsApplyX instant, creditlabelLiabilities to which significant restrictions applyDisclosure: IFRS 12.13 c
documentationThe amount in the consolidated financial statements of the liabilities of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to settle the liabilities of the group.
ifrs-fullLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstractlabelLiabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-fullLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYearX instant, creditlabelLiabilities with significant risk of material adjustments within next financial yearDisclosure: IAS 1.125 b
documentationThe amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
ifrs-fullLiabilityAssetOfDefinedBenefitPlansX instant, creditlabelNet defined benefit liability (asset)Disclosure: IAS 19.140 a
documentationThe 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]]
commentaryGuidanceWhen used in combination with members of the "Net defined benefit liability (asset)" axis: the present value of a defined benefit obligation increases net defined benefit liability and should be tagged with a positive value; plan assets reduce net defined benefit liability (they increase a net defined benefit asset) and should be tagged with a negative value; the effect of the asset ceiling increases net defined benefit liability (asset) and should be tagged with a positive value.
periodStartLabelNet defined benefit liability (asset) at beginning of period
periodEndLabelNet defined benefit liability (asset) at end of period
ifrs-fullLicenceFeeIncomeX duration, creditlabelLicence fee incomeCommon practice: IAS 1.112 c
documentationThe amount of income arising from licence fees.
ifrs-fullLicencesAndFranchisesX instant, debitlabelLicences and franchisesExample: IAS 38.119 d
documentationThe amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
ifrs-fullLicencesAndFranchisesMembermemberlabelLicences and franchises [member]Example: IAS 38.119 d
documentationThis member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
ifrs-fullLicencesMembermemberlabelLicences [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity. [Refer: Intangible assets other than goodwill]
ifrs-fullLifeInsuranceContractsMembermemberlabelLife insurance contracts [member]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThis member stands for life insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullLifetimeExpectedCreditLossesMembermemberlabelLifetime expected credit losses [member]Disclosure: IFRS 7.35H b, Disclosure: IFRS 7.35M b
documentationThis member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [member]]
ifrs-fullLimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolvedtextlabelDescription of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involvedDisclosure: IFRS 7.41 b
documentationThe description of the objective of the method used, and of limitations that may result in, information not fully reflecting the fair value of the assets and liabilities involved for a sensitivity analysis that reflects interdependencies between risk variables.
ifrs-fullLineItemsByFunctionMembermember [default]labelLine items by function [member]Common practice: IAS 1.104, Common practice: IAS 1.112 c
documentationThis member stands for the standard value of the "Attribution of expenses by nature to their function" axis if no other member is used.
ifrs-fullLineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwilltextlabelDescription of line item(s) in statement of comprehensive income in which amortisation of intangible assets is includedDisclosure: IAS 38.118 d
documentationThe description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]
esef_corLineItemsNotDimensionallyQualifiedtablelabelLine items not dimensionally qualified
ifrs-fullLineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetstextlabelDescription of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42E a
documentationThe description of the line items in the statement of financial position in which the carrying amounts of assets and liabilities that represent the entity’s continuing involvement in derecognised financial assets are recognised. [Refer: Financial assets]
ifrs-fullLiquidityRiskMembermemberlabelLiquidity risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Example: IFRS 7.32
documentationThis member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
ifrs-fullLivingAnimalsMembermemberlabelLiving animals [member]Common practice: IAS 41.41
documentationThis member stands for living animals.
ifrs-fullLoanCommitmentsMembermemberlabelLoan commitments [member]Disclosure: IFRS 7.35M, Disclosure: IFRS 7.B8E
documentationThis member stands for firm commitments to provide credit under pre-specified terms and conditions.
ifrs-fullLoansAcquiredInBusinessCombinationMembermemberlabelLoans acquired in business combination [member]Example: IFRS 3.B64 h
documentationThis member stands for loans that are acquired in a business combination. [Refer: Business combinations [member]]
ifrs-fullLoansAndAdvancesToBanksX instant, debitlabelLoans and advances to banksCommon practice: IAS 1.55
documentationThe amount of loans and advances the entity has made to banks.
ifrs-fullLoansAndAdvancesToCustomersX instant, debitlabelLoans and advances to customersCommon practice: IAS 1.55
documentationThe amount of loans and advances the entity has made to customers.
ifrs-fullLoansAndReceivablesX instant, debitlabelLoans and receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.8 c
documentationThe amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets]
ifrs-fullLoansAndReceivablesCategoryMembermemberlabelLoans and receivables, category [member]Disclosure: Expiry date 2023-01-01 IFRS 7.8 c
documentationThis member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]
ifrs-fullLoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepaymentX instant, creditlabelLoans payable in breach which permitted lender to demand accelerated repaymentDisclosure: IFRS 7.19
documentationThe amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.
ifrs-fullLoansPayableInDefaultX instant, creditlabelLoans payable in defaultDisclosure: IFRS 7.18 b
documentationThe amount of loans payable in default.
ifrs-fullLoansReceivedX instant, creditlabelLoans receivedCommon practice: IAS 1.112 c
documentationThe amount of loans received.
ifrs-fullLoansToGovernmentX instant, debitlabelLoans to governmentCommon practice: IAS 1.55
documentationThe amount of loans to government made by the entity.
ifrs-fullLoansToGovernmentMembermemberlabelLoans to government [member]Common practice: IAS 1.112 c
documentationThis member stands for loans made to government.
ifrs-fullLongtermBorrowingsX instant, creditlabelNon-current portion of non-current borrowingsCommon practice: IAS 1.55
documentationThe non-current portion of non-current borrowings. [Refer: Borrowings]
totalLabelTotal non-current portion of non-current borrowings
ifrs-fullLongtermBorrowingsMembermemberlabelLong-term borrowings [member]Example: IAS 7 – C Reconciliation of liabilities arising from financing activities, Example: IAS 7.44C
documentationThis member stands for long-term borrowings. [Refer: Borrowings]
ifrs-fullLongtermContractsMembermemberlabelLong-term contracts [member]Example: IFRS 15.B89 e
documentationThis member stands for long-term contracts with customers.
ifrs-fullLongtermDepositsX instant, debitlabelLong-term depositsCommon practice: IAS 1.55
documentationThe amount of long-term deposits held by the entity.
ifrs-fullLongtermLegalProceedingsProvisionX instant, creditlabelNon-current legal proceedings provisionExample: IAS 37 -, Example: 10 A court case, Example: IAS 37.87
documentationThe amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]
ifrs-fullLongtermMiscellaneousOtherProvisionsX instant, creditlabelNon-current miscellaneous other provisionsCommon practice: IAS 1.78 d
documentationThe amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]
ifrs-fullLongtermOnerousContractsProvisionX instant, creditlabelNon-current onerous contracts provisionExample: IAS 37.66
documentationThe amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]
ifrs-fullLongtermProvisionForDecommissioningRestorationAndRehabilitationCostsX instant, creditlabelNon-current provision for decommissioning, restoration and rehabilitation costsExample:IAS 37 – D Examples: disclosures, Example: IAS 37.8
documentationThe amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
ifrs-fullLongtermRestructuringProvisionX instant, creditlabelNon-current restructuring provisionExample: IAS 37.70
documentationThe amount of non-current provision for restructuring. [Refer: Restructuring provision]
ifrs-fullLongtermWarrantyProvisionX instant, creditlabelNon-current warranty provisionExample: IAS 37 -, Example: 1 Warranties, Example: IAS 37.87
documentationThe amount of non-current provision for warranties. [Refer: Warranty provision]
ifrs-fullLossComponentMembermemberlabelLoss component [member]Disclosure: Effective 2023-01-01 IFRS 17.100 b
documentationThis member stands for the loss component of the liability for remaining coverage. An entity shall establish (or increase) a loss component of the liability for remaining coverage for an onerous group depicting the losses recognised applying paragraphs 47–48 of IFRS 17. The loss component determines the amounts that are presented in profit or loss as reversals of losses on onerous groups and are consequently excluded from the determination of insurance revenue. [Refer: Insurance contracts [member]; Net liabilities or assets for remaining coverage excluding loss component [member]]
ifrs-fullLossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost(X) duration, debitlabelLosses arising from derecognition of financial assets measured at amortised costDisclosure: IFRS 7.20 A
documentationThe 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]
negatedLabelLosses arising from derecognition of financial assets measured at amortised cost
ifrs-fullLossesIncurredInRelationToInterestsInStructuredEntitiesX duration, debitlabelLosses incurred in relation to interests in structured entitiesExample: IFRS 12.B26 b
documentationThe amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Unconsolidated structured entities [member]]
ifrs-fullLossesOnChangeInFairValueOfDerivatives(X) duration, debitlabelLosses on change in fair value of derivativesCommon practice: IAS 1.85
documentationThe losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
negatedLabelLosses on change in fair value of derivatives
ifrs-fullLossesOnDisposalsOfInvestmentProperties(X) duration, debitlabelLosses on disposals of investment propertiesCommon practice: IAS 1.112 c
documentationThe losses on disposals of investment properties. [Refer: Investment property]
negatedLabelLosses on disposals of investment properties
ifrs-fullLossesOnDisposalsOfInvestments(X) duration, debitlabelLosses on disposals of investmentsDisclosure: IAS 1.98 d
documentationThe losses on the disposal of investments.
negatedLabelLosses on disposals of investments
ifrs-fullLossesOnDisposalsOfNoncurrentAssets(X) duration, debitlabelLosses on disposals of non-current assetsCommon practice: IAS 1.112 c
documentationThe losses on disposals of non-current assets. [Refer: Non-current assets]
negatedLabelLosses on disposals of non-current assets
ifrs-fullLossesOnDisposalsOfPropertyPlantAndEquipment(X) duration, debitlabelLosses on disposals of property, plant and equipmentDisclosure: IAS 1.98 c
documentationThe losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]
negatedLabelLosses on disposals of property, plant and equipment
ifrs-fullLossesOnLitigationSettlements(X) duration, debitlabelLosses on litigation settlementsDisclosure: IAS 1.98 f
documentationThe losses on settlements of litigation.
negatedLabelLosses on litigation settlements
ifrs-fullLTELicencesMembermemberlabelLTE licences [member]Common practice: IAS 38.119
documentationThis member stands for Long Term Evolution licenses. [Refer: Licences and franchises]
ifrs-fullMachineryX instant, debitlabelMachineryExample: IAS 16.37 c
documentationThe amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
ifrs-fullMachineryMembermemberlabelMachinery [member]Example: IAS 16.37 c
documentationThis member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
ifrs-fullMajorBusinessCombinationMembermemberlabelMajor business combination [member]Example: IAS 10.22 a
documentationThis member stands for major business combinations. [Refer: Business combinations [member]]
ifrs-fullMajorComponentsOfTaxExpenseIncomeAbstractlabelMajor components of tax expense (income) [abstract]
ifrs-fullMajorCustomersAxisaxislabelMajor customers [axis]Disclosure: IFRS 8.34
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMajorCustomersMembermember [default]labelCustomers [member]Disclosure: IFRS 8.34
documentationThis member stands for customers. It also represents the standard value for the "Major customers" axis if no other member is used.
ifrs-fullMajorOrdinaryShareTransactionsMembermemberlabelMajor ordinary share transactions [member]Example: IAS 10.22 f
documentationThis member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]
ifrs-fullMajorPurchasesOfAssetsMembermemberlabelMajor purchases of assets [member]Example: IAS 10.22 c
documentationThis member stands for major purchases of assets.
ifrs-fullManagementConclusionOnFairPresentationAsConsequenceOfDeparturetextlabelManagement conclusion on fair presentation as consequence of departureDisclosure: IAS 1.20 a
documentationThe conclusion by management that the financial statements present fairly the entity’s financial position, financial performance and cash flows, when the entity has departed from a requirement of an IFRS.
ifrs-fullMandatoryReserveDepositsAtCentralBanksX instant, debitlabelMandatory reserve deposits at central banksCommon practice: IAS 1.112 c
documentationThe amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.
ifrs-fullMarketApproachMembermemberlabelMarket approach [member]Example: IFRS 13.62
documentationThis member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.
ifrs-fullMarketComparableCompaniesMembermemberlabelMarket comparable companies [member]Example: IFRS 13.B5, Example: IFRS 13.IE63
documentationThis member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]]
ifrs-fullMarketComparablePricesMembermemberlabelMarket comparable prices [member]Example: IFRS 13.B5, Example: IFRS 13.IE63
documentationThis member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]
ifrs-fullMarketRiskMembermemberlabelMarket risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Example: IFRS 7.32
documentationThis member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]
ifrs-fullMarketsOfCustomersAxisaxislabelMarkets of customers [axis]Example: IFRS 15.B89 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMarketsOfCustomersMembermember [default]labelMarkets of customers [member]Example: IFRS 15.B89 c
documentationThis member stands for all markets of customers. It also represents the standard value for the "Markets of customers" axis if no other member is used.
ifrs-fullMastheadsAndPublishingTitlesX instant, debitlabelMastheads and publishing titlesExample: IAS 38.119 b
documentationThe amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
ifrs-fullMastheadsAndPublishingTitlesMembermemberlabelMastheads and publishing titles [member]Example: IAS 38.119 b
documentationThis member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
ifrs-fullMaterialIncomeAndExpenseAbstractlabelMaterial income and expense [abstract]
ifrs-fullMaterialReconcilingItemsMembermemberlabelMaterial reconciling items [member]Disclosure: IFRS 8.28
documentationThis member stands for material adjustments used to reconcile items in the entity’s financial statements.
ifrs-fullMatrixPricingMembermemberlabelMatrix pricing [member]Example: IFRS 13.B7
documentationThis member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities’ relationship to other benchmark quoted securities. [Refer: Market approach [member]; Financial instruments, class [member]]
ifrs-fullMatureBiologicalAssetsMembermemberlabelMature biological assets [member]Example: IAS 41.43
documentationThis member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications (for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets]
ifrs-fullMaturityAnalysisForDerivativeFinancialLiabilitiestext blocklabelDisclosure of maturity analysis for derivative financial liabilities [text block]Disclosure: IFRS 7.39 b
documentationThe disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities]
ifrs-fullMaturityAnalysisForNonderivativeFinancialLiabilitiestext blocklabelDisclosure of maturity analysis for non-derivative financial liabilities [text block]Disclosure: IFRS 7.39 a
documentationThe disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]
ifrs-fullMaturityAxisaxislabelMaturity [axis]Disclosure: IAS 1.61, Example: IAS 19.147 c, Disclosure: IFRS 15.120 b (i), Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.109 A, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: IFRS 7.23B a, Disclosure: IFRS 7.42E e, Example: IFRS 7.B11
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMaximumExposureToCreditRiskX instantlabelMaximum exposure to credit riskDisclosure: IFRS 7.35K a, Disclosure: Expiry date 2023-01-01 IFRS 7.36 a
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotAppliedX instantlabelMaximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not appliedDisclosure: IFRS 7.36 a
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumExposureToCreditRiskOfFinancialAssetsX instantlabelMaximum exposure to credit risk of financial assets designated as measured at fair value through profit or lossDisclosure: IFRS 7.9 a
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumExposureToCreditRiskOfLoansOrReceivablesX instantlabelMaximum exposure to credit risk of loans or receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.9 a
documentationThe maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17X instantlabelMaximum exposure to credit risk that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.131 a
documentationThe amount that best represents the maximum exposure at the end of the reporting period to credit risk that arises from contracts within the scope of IFRS 17. [Refer: Credit risk [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumExposureToLossFromContinuingInvolvementX instantlabelMaximum exposure to loss from continuing involvementDisclosure: IFRS 7.42E c
documentationThe amount that best represents the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumExposureToLossFromInterestsInStructuredEntitiesX instantlabelMaximum exposure to loss from interests in structured entitiesDisclosure: IFRS 12.29 c
documentationThe amount that best represents the entity’s maximum exposure to loss from its interests in structured entities. [Refer: Unconsolidated structured entities [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherPartiesX instant, creditlabelMaximum limit of losses of structured entities which entity is required to absorb before other partiesExample: IFRS 12.B26 d
documentationThe maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Unconsolidated structured entities [member]]
ifrs-fullMeasurementAxisaxislabelMeasurement [axis]Disclosure: IAS 40.32 A, Disclosure: IAS 41.50, Disclosure: IFRS 13.93 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMeasurementBasesPropertyPlantAndEquipmenttextlabelMeasurement bases, property, plant and equipmentDisclosure: IAS 16.73 a
documentationThe measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment]
ifrs-fullMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsiderationX durationlabelMeasurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of considerationDisclosure: IFRS 3.B67 a (iii)
documentationThe amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Business combinations [member]]
ifrs-fullMediaProductionExpenseX duration, debitlabelMedia production expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from media production.
ifrs-fullMerchandiseX instant, debitlabelCurrent merchandiseExample: IAS 1.78 c, Common practice: IAS 2.37
documentationA classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]
ifrs-fullMergerReserveX instant, creditlabelMerger reserveCommon practice: IAS 1.55
documentationA component of equity that may result in relation to a business combination outside the scope of IFRS 3.
ifrs-fullMergerReserveMembermemberlabelMerger reserve [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3.
ifrs-fullMethodOfAssessmentOfExpectedCreditLossesAxisaxislabelMethod of assessment of expected credit losses [axis]Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMethodOfAssessmentOfExpectedCreditLossesMembermember [default]labelMethod of assessment of expected credit losses [member]Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B
documentationThis member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the "Method of assessment of expected credit losses" axis if no other member is used.
ifrs-fullMethodOfDeterminingFairValueOfInstrumentsOrIntereststextlabelDescription of method of measuring fair value of instruments or interestsDisclosure: IFRS 3.B64 f (iv)
documentationThe description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]
ifrs-fullMethodsAndAssumptionsUsedInPreparingSensitivityAnalysistextlabelDescription of methods and assumptions used in preparing sensitivity analysisDisclosure: IFRS 7.40 b
documentationThe description of methods and assumptions used when preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]
ifrs-fullMethodsOfGenerationAxisaxislabelMethods of generation [axis]Disclosure: IAS 38.118
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMethodsOfGenerationMembermember [default]labelMethods of generation [member]Disclosure: IAS 38.118
documentationThis member stands for all methods of generation. It also represents the standard value for the "Methods of generation" axis if no other member is used.
ifrs-fullMethodsOfTranslationUsedToDetermineSupplementaryInformationtextlabelDescription of methods of translation used to determine supplementary informationDisclosure: IAS 21.57 c
documentationThe description of the method of translation used to determine the entity’s supplementary information when the entity displays the information in a currency that is different from either its functional currency or its presentation currency.
ifrs-fullMethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisktextlabelDescription of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit riskDisclosure: IFRS 7.11 a
documentationThe description of the methods used to determine the amount of changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk, including an explanation of why the method is appropriate. [Refer: Credit risk [member]; Financial assets; Financial liabilities]
ifrs-fullMethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariablestextlabelDescription of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variablesDisclosure: IFRS 7.41 a
documentationThe description of method, parameters and assumptions used in preparing a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (for example, interest rates and exchange rates) and is used to manage financial risks.
ifrs-fullMethodsUsedToMeasureContractsWithinScopeOfIFRS17AxisaxislabelMethods used to measure contracts within scope of IFRS 17 [axis]Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMethodsUsedToMeasureContractsWithinScopeOfIFRS17Membermember [default]labelMethods used to measure contracts within scope of IFRS 17 [member]Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThis member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the "Methods used to measure contracts within scope of IFRS 17" axis if no other member is used.
ifrs-fullMethodsUsedToMeasureRisktextlabelMethods used to measure riskDisclosure: IFRS 7.33 b
documentationThe description of the methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullMethodUsedToAccountForInvestmentsInAssociatestextlabelMethod used to account for investments in associatesDisclosure: IAS 27.16 c, Disclosure: IAS 27.17 c
documentationThe description of the method used to account for investments in associates. [Refer: Associates [member]]
ifrs-fullMethodUsedToAccountForInvestmentsInJointVenturestextlabelMethod used to account for investments in joint venturesDisclosure: IAS 27.16 c, Disclosure: IAS 27.17 c
documentationThe description of the method used to account for investments in joint ventures. [Refer: Joint ventures [member]]
ifrs-fullMethodUsedToAccountForInvestmentsInSubsidiariestextlabelMethod used to account for investments in subsidiariesDisclosure: IAS 27.16 c, Disclosure: IAS 27.17 c
documentationThe description of the method used to account for investments in subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullMethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextlabelMethod used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 l (iv)
documentationThe description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
ifrs-fullMiningAssetsX instant, debitlabelMining assetsCommon practice: IAS 16.37
documentationThe amount of assets related to mining activities of the entity.
ifrs-fullMiningAssetsMembermemberlabelMining assets [member]Common practice: IAS 16.37
documentationThis member stands for mining assets. [Refer: Mining assets]
ifrs-fullMiningPropertyMembermemberlabelMining property [member]Common practice: IAS 16.37
documentationThis member stands for property related to mining activities.
ifrs-fullMiningRightsMembermemberlabelMining rights [member]Common practice: IAS 38.119
documentationThis member stands for rights related to mining activities.
ifrs-fullMiscellaneousAssetsAbstractlabelMiscellaneous assets [abstract]
ifrs-fullMiscellaneousComponentsOfEquityAbstractlabelMiscellaneous components of equity [abstract]
ifrs-fullMiscellaneousCurrentAssetsAbstractlabelMiscellaneous current assets [abstract]
ifrs-fullMiscellaneousCurrentLiabilitiesAbstractlabelMiscellaneous current liabilities [abstract]
ifrs-fullMiscellaneousEquityAbstractlabelMiscellaneous equity [abstract]
ifrs-fullMiscellaneousLiabilitiesAbstractlabelMiscellaneous liabilities [abstract]
ifrs-fullMiscellaneousNoncurrentAssetsAbstractlabelMiscellaneous non-current assets [abstract]
ifrs-fullMiscellaneousNoncurrentLiabilitiesAbstractlabelMiscellaneous non-current liabilities [abstract]
ifrs-fullMiscellaneousOtherComprehensiveIncomeAbstractlabelMiscellaneous other comprehensive income [abstract]
ifrs-fullMiscellaneousOtherOperatingExpenseX duration, debitlabelMiscellaneous other operating expenseCommon practice: IAS 1.112 c
documentationThe amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]
ifrs-fullMiscellaneousOtherOperatingIncomeX duration, creditlabelMiscellaneous other operating incomeCommon practice: IAS 1.112 c
documentationThe amount of miscellaneous other operating income. [Refer: Other operating income (expense)]
ifrs-fullMiscellaneousOtherProvisionsX instant, creditlabelMiscellaneous other provisionsCommon practice: IAS 1.78 d
documentationThe amount of miscellaneous other provisions. [Refer: Other provisions]
totalLabelTotal miscellaneous other provisions
ifrs-fullMiscellaneousOtherProvisionsAbstractlabelMiscellaneous other provisions [abstract]
ifrs-fullMiscellaneousOtherProvisionsMembermemberlabelMiscellaneous other provisions [member]Disclosure: IAS 37.84
documentationThis member stands for miscellaneous other provisions. [Refer: Other provisions [member]]
ifrs-fullMiscellaneousOtherReservesMembermemberlabelMiscellaneous other reserves [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose in the same statement or note. [Refer: Other reserves [member]]
ifrs-fullMiscellaneousTimeBandsAbstractlabelMiscellaneous time bands [abstract]
ifrs-fullModelUsedToMeasureInvestmentPropertytextlabelExplanation of whether entity applied fair value model or cost model to measure investment propertyDisclosure: IAS 40.75 a
documentationThe explanation of whether the entity applied the fair value model or the cost model to measure investment property. [Refer: Fair value model [member]; At cost [member]; Investment property]
ifrs-fullMortgagesMembermemberlabelMortgages [member]Example: IFRS 7.6, Example: IFRS 7.IG20B, Example: IFRS 7.IG40B
documentationThis member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.
ifrs-fullMotorVehiclesX instant, debitlabelMotor vehiclesExample: IAS 16.37 f
documentationThe amount of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment]
ifrs-fullMotorVehiclesMembermemberlabelMotor vehicles [member]Example: IAS 16.37 f
documentationThis member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment]
ifrs-fullMultiemployerDefinedBenefitPlansMembermemberlabelMulti-employer defined benefit plans [member]Disclosure: IAS 19.33 b, Disclosure: IAS 19.34 b
documentationThis member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]
ifrs-fullMultiperiodExcessEarningsMethodMembermemberlabelMulti-period excess earnings method [member]Example: IFRS 13.B11 c
documentationThis member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]
ifrs-fullNameOfAcquireetextlabelName of acquireeDisclosure: IFRS 3.B64 a
documentationThe name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]
ifrs-fullNameOfAssociatetextlabelName of associateDisclosure: IAS 27.16 b (i), Disclosure: IAS 27.17 b (i), Disclosure: IFRS 12.21 a (i)
documentationThe name of an associate. [Refer: Associates [member]]
ifrs-fullNameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUsetextlabelName of entity whose consolidated financial statements have been produced for public useDisclosure: IAS 27.16 a
documentationThe name of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]
ifrs-fullNameOfGovernmentAndNatureOfRelationshipWithGovernmenttextlabelName of government and nature of relationship with governmentDisclosure: IAS 24.26 a
documentationThe name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence). [Refer: Government [member]]
ifrs-fullNameOfJointOperationtextlabelName of joint operationDisclosure: IFRS 12.21 a (i)
documentationThe name of a joint operation. [Refer: Joint operations [member]]
ifrs-fullNameOfJointVenturetextlabelName of joint ventureDisclosure: IAS 27.16 b (i), Disclosure: IAS 27.17 b (i), Disclosure: IFRS 12.21 a (i)
documentationThe name of a joint venture. [Refer: Joint ventures [member]]
ifrs-fullNameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatementstextlabelName of most senior parent entity producing publicly available financial statementsDisclosure: IAS 24.13
documentationThe name of most senior parent entity producing publicly available financial statements.
ifrs-fullNameOfParentEntitytextlabelName of parent entityDisclosure: IAS 1.138 c, Disclosure: IAS 24.13
documentationThe name of the entity’s parent. [Refer: Parent [member]]
ifrs-fullNameOfReportingEntityOrOtherMeansOfIdentificationtextlabelName of reporting entity or other means of identificationDisclosure: IAS 1.51 a
documentationThe name of the reporting entity or other means of identification.
ifrs-fullNameOfSubsidiarytextlabelName of subsidiaryDisclosure: IAS 27.16 b (i), Disclosure: IAS 27.17 b (i), Disclosure: IFRS 12.12 a, Disclosure: IFRS 12.19B a
documentationThe name of a subsidiary. [Refer: Subsidiaries [member]]
ifrs-fullNameOfUltimateParentOfGrouptextlabelName of ultimate parent of groupDisclosure: IAS 1.138 c, Disclosure: IAS 24.13
documentationThe name of the ultimate controlling party of the group.
ifrs-fullNamesOfEmployersAndEmployeeGroupsCoveredtextlabelNames of employers and employee groups coveredDisclosure: IAS 26.36 a
documentationThe names of employers and employee groups covered in retirement benefit plans.
ifrs-fullNatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitiontextlabelDescription of nature of transferred financial assets that are not derecognised in their entiretyDisclosure: IFRS 7.42D a
documentationThe description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]
ifrs-fullNatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposedtextlabelDescription of nature of risks and rewards of ownership to which entity is exposedDisclosure: IFRS 7.42D b
documentationThe description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets]
ifrs-fullNetAmountArisingFromInsuranceContractsMembermember [default]labelNet amount arising from insurance contracts [member]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThis member stands for the net amount arising from insurance contracts. It also represents the standard value for the "Amounts arising from insurance contracts" axis if no other member is used. [Refer: Types of insurance contracts [member]]
ifrs-fullNetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchangedX instant, creditlabelNet amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchangedExample: IFRS 7.B11D c
documentationThe amount of contractual undiscounted cash flows in relation to net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged. [Refer: Swap contract [member]]
ifrs-fullNetAssetsLiabilitiesX instant, debitlabelAssets (liabilities)Common practice: IAS 1.112 c, Example: IFRS 1.IG63
documentationThe amount of assets less the amount of liabilities.
netLabelNet assets (liabilities)
ifrs-fullNetAssetsLiabilitiesAbstractlabelNet assets (liabilities) [abstract]
ifrs-fullNetAssetValueMembermemberlabelNet asset value [member]Example: IFRS 13.93 d, Example: IFRS 13.IE63
documentationThis member stands for a valuation technique that compares the value of assets and liabilities.
ifrs-fullNetCurrentAssetsLiabilitiesAbstractlabelNet current assets (liabilities) [abstract]
ifrs-fullNetDebtX instant, creditlabelNet debtCommon practice: IAS 1.112 c
documentationThe amount of net debt of the entity.
ifrs-fullNetDeferredTaxAssetsX instant, debitlabelNet deferred tax assetsCommon practice: IAS 12.81 g (i)
documentationThe amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities]
ifrs-fullNetDeferredTaxAssetsAndLiabilitiesAbstractlabelNet deferred tax assets and liabilities [abstract]
ifrs-fullNetDeferredTaxLiabilitiesX instant, creditlabelNet deferred tax liabilitiesCommon practice: IAS 12.81 g (i)
documentationThe amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]
ifrs-fullNetDefinedBenefitLiabilityAssetAxisaxislabelNet defined benefit liability (asset) [axis]Disclosure: IAS 19.140 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullNetDefinedBenefitLiabilityAssetMembermember [default]labelNet defined benefit liability (asset) [member]Disclosure: IAS 19.140 a
documentationThis member stands for the net defined benefit liability (asset). It also represents the standard value for the "Net defined benefit liability (asset)" axis if no other member is used. [Refer: Net defined benefit liability (asset)]
ifrs-fullNetEarnedPremiumX duration, creditlabelNet earned premiumCommon practice: Expiry date 2023-01-01 IAS 1.85
documentationThe amount of premiums earned on insurance contracts net of reinsurance premiums. [Refer: Types of insurance contracts [member]]
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant, debitlabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.13C e
documentationThe 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.
netLabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstractlabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionX instant, debitlabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial positionDisclosure: IFRS 7.13C c
documentationThe 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]
netLabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstractlabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant, creditlabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.13C e
documentationThe 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.
netLabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstractlabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionX instant, creditlabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial positionDisclosure: IFRS 7.13C c
documentationThe 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]
netLabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstractlabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
ifrs-fullNetForeignExchangeGainX duration, creditlabelNet foreign exchange gainCommon practice: IAS 1.35, Common practice: IAS 21.52 a
documentationThe net gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
commentaryGuidanceOnly use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item "Foreign exchange gain (loss)" instead to tag net foreign exchange gains.
ifrs-fullNetForeignExchangeLossX duration, debitlabelNet foreign exchange lossCommon practice: IAS 1.35, Common practice: IAS 21.52 a
documentationThe net loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
commentaryGuidanceOnly use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item "Foreign exchange gain (loss)" instead to tag net foreign exchange losses.
ifrs-fullNetInvestmentInFinanceLeaseX instant, debitlabelNet investment in finance leaseDisclosure: IFRS 16.94
documentationThe 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.
totalLabelNet investment in finance lease
ifrs-fullNetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMembermemberlabelNet liabilities or assets for remaining coverage excluding loss component [member]Disclosure: Effective 2023-01-01 IFRS 17.100 a
documentationThis member stands for the net liabilities or assets for the remaining coverage component, excluding any loss component. A liability for remaining coverage is an entity’s obligation to: (a) investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (ie the obligation that relates to the unexpired portion of the insurance coverage); and (b) pay amounts under existing insurance contracts that are not included in (a) and that relate to: (i) insurance contract services not yet provided (ie the obligations that relate to future provision of insurance contract services); or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that have not been transferred to the liability for incurred claims. [Refer: Insurance contracts [member]; Loss component [member]]
ifrs-fullNetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLossX duration, creditlabelNet movement in deferred tax arising from regulatory deferral account balances related to profit or lossDisclosure: IFRS 14.24, Disclosure: IFRS 14.B12 b
documentationThe amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss. [Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory deferral account balances; Profit (loss)]
ifrs-fullNetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLossX duration, creditlabelNet movement in other regulatory deferral account balances related to profit or lossCommon practice: IFRS 14.25, Common practice: IFRS 14.IE5
documentationThe amount of the net movement in regulatory deferral account balances related to profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Net movement in regulatory deferral account balances related to profit or loss]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstractlabelNet movement in regulatory deferral account balances related to other comprehensive income [abstract]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossX duration, creditlabelNet movement in regulatory deferral account balances related to profit or lossDisclosure: IFRS 14.23, Disclosure: IFRS 14.35
documentationThe amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [member]; Profit (loss)]
totalLabelTotal net movement in regulatory deferral account balances related to profit or loss
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstractlabelNet movement in regulatory deferral account balances related to profit or loss [abstract]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxX duration, creditlabelNet movement in regulatory deferral account balances related to profit or loss and net movement in related deferred taxDisclosure: IFRS 14.24, Disclosure: IFRS 14.B12 a
documentationThe 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]
totalLabelTotal net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstractlabelNet movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterestsX duration, creditlabelNet movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interestsDisclosure: IFRS 14.B25
documentationThe amount of the net movement in regulatory deferral account balances related to profit or loss that is attributable to non-controlling interests. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Non-controlling interests]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperationX duration, creditlabelNet movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operationDisclosure: IFRS 14.25
documentationThe amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued operations [member]]
ifrs-fullNetworkInfrastructureMembermemberlabelNetwork infrastructure [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment]
ifrs-fullNewIFRSsAxisaxislabelNew IFRSs [axis]Disclosure: IAS 8.30 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullNewIFRSsMembermember [default]labelNew IFRSs [member]Disclosure: IAS 8.30 b
documentationThis member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the "New IFRSs" axis if no other member is used. [Refer: IFRSs [member]]
ifrs-fullNewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration, creditlabelNew liabilities, contingent liabilities recognised in business combinationCommon practice: IFRS 3.B67 c
documentationThe amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination]
ifrs-fullNewProvisionsOtherProvisionsX duration, creditlabelNew provisions, other provisionsCommon practice: IAS 37.84 b
documentationThe amount recognised for new other provisions. [Refer: Other provisions]
ifrs-fullNineYearsBeforeReportingYearMembermemberlabelNine years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended nine years before the end of the reporting year.
ifrs-fullNominalAmountOfHedgingInstrumentX.XX instantlabelNominal amount of hedging instrumentDisclosure: IFRS 7.23B a, Disclosure: IFRS 7.24 A d
documentationThe nominal amount of a hedging instrument. [Refer: Hedging instruments [member]]
ifrs-fullNominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreAppliedX instantlabelNominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are appliedDisclosure: IFRS 7.24H e
documentationThe nominal amount of the hedging instruments in hedging relationships to which the entity is applying the exceptions in the scope of the amendments for interest rate benchmark reform. [Refer: Nominal amount of hedging instrument]
commentaryGuidanceA positive XBRL value should normally be entered for this element.
ifrs-fullNominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskX instantlabelNominal 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 riskDisclosure: IFRS 7.24G c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullNonadjustingEventsAfterReportingPeriodAxisaxislabelNon-adjusting events after reporting period [axis]Disclosure: IAS 10.21
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullNonadjustingEventsMembermember [default]labelNon-adjusting events after reporting period [member]Disclosure: IAS 10.21
documentationThis member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the "Non-adjusting events after reporting period" axis if no other member is used.
ifrs-fullNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueX instant, debitlabelNon-cash assets declared for distribution to owners before financial statements authorised for issueDisclosure: IFRIC 17.17 b
documentationThe amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.
ifrs-fullNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValueX instant, debitlabelNon-cash assets declared for distribution to owners before financial statements authorised for issue, at fair valueDisclosure: IFRIC 17.17 c
documentationThe fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets declared for distribution to owners before financial statements authorised for issue]
ifrs-fullNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralX instant, debitlabelNon-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralDisclosure: Expiry date 2023-01-01 IAS 39.37 a, Disclosure: IFRS 9.3.2.23 a
documentationThe amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
ifrs-fullNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDateX instant, creditlabelNon-controlling interest in acquiree recognised at acquisition dateDisclosure: IFRS 3.B64 o (i)
documentationThe amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]]
ifrs-fullNoncontrollingInterestsX instant, creditlabelNon-controlling interestsDisclosure: IAS 1.54 q, Disclosure: IFRS 10.22, Disclosure: IFRS 12.12 f
documentationThe amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]
ifrs-fullNoncontrollingInterestsMembermemberlabelNon-controlling interests [member]Disclosure: IAS 1.106
documentationThis member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
ifrs-fullNoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesX instant, creditlabelNon-current accruals and non-current deferred income including non-current contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current accruals and non-current deferred income including non-current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]
totalLabelTotal non-current accruals and non-current deferred income including non-current contract liabilities
ifrs-fullNoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstractlabelNon-current accruals and non-current deferred income including non-current contract liabilities [abstract]
ifrs-fullNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsX instant, debitlabelNon-current accrued income including non-current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current accrued income including non-current contract assets. [Refer: Accrued income including contract assets]
totalLabelTotal non-current accrued income including non-current contract assets
ifrs-fullNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstractlabelNon-current accrued income including non-current contract assets [abstract]
ifrs-fullNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsX instant, debitlabelNon-current accrued income other than non-current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract assets]
ifrs-fullNoncurrentAdvancesX instant, creditlabelNon-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in timeCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current advances received representing non-current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time]
ifrs-fullNoncurrentAssetsX instant, debitlabelNon-current assetsDisclosure: IAS 1.66, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (ii)
documentationThe amount of assets that do not meet the definition of current assets. [Refer: Current assets]
totalLabelTotal non-current assets
ifrs-fullNoncurrentAssetsAbstractlabelNon-current assets [abstract]
ifrs-fullNoncurrentAssetsHeldForSaleMembermemberlabelNon-current assets held for sale [member]Example: IFRS 13.94, Example: IFRS 13.IE60, Common practice: IFRS 5.38
documentationThis member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersX instant, debitlabelNon-current assets or disposal groups classified as held for distribution to ownersDisclosure: IFRS 5.38, Disclosure: IFRS 5.5 A
documentationThe amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleX instant, debitlabelNon-current assets or disposal groups classified as held for saleDisclosure: IFRS 5.38
documentationThe amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]]
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMembermemberlabelNon-current assets or disposal groups classified as held for sale [member]Common practice: IAS 36.127
documentationThis member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Non-current assets held for sale [member]]
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersX instant, debitlabelNon-current assets or disposal groups classified as held for sale or as held for distribution to ownersDisclosure: IAS 1.54 j
documentationThe 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]
totalLabelTotal non-current assets or disposal groups classified as held for sale or as held for distribution to owners
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstractlabelNon-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
ifrs-fullNoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContractsX instant, debitlabelNon-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contractsDisclosure: IFRS 8.33 b
documentationThe amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]
ifrs-fullNoncurrentAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelNon-current assets recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Business combinations [member]]
ifrs-fullNoncurrentBiologicalAssetsX instant, debitlabelNon-current biological assetsDisclosure: IAS 1.54 f
documentationThe amount of non-current biological assets. [Refer: Biological assets]
ifrs-fullNoncurrentBiologicalAssetsMembermemberlabelNon-current biological assets [member]Common practice: IAS 41.50
documentationThis member stands for non-current biological assets. [Refer: Biological assets]
ifrs-fullNoncurrentContractAssetsX instant, debitlabelNon-current contract assetsDisclosure: IFRS 15.105
documentationThe amount of non-current contract assets. [Refer: Contract assets]
ifrs-fullNoncurrentContractLiabilitiesX instant, creditlabelNon-current contract liabilitiesDisclosure: IFRS 15.105
documentationThe amount of non-current contract liabilities. [Refer: Contract liabilities]
totalLabelTotal non-current contract liabilities
ifrs-fullNoncurrentContractLiabilitiesAbstractlabelNon-current contract liabilities [abstract]
ifrs-fullNoncurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTimeX instant, creditlabelNon-current contract liabilities for performance obligations satisfied over timeCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]
ifrs-fullNoncurrentDebtInstrumentsIssuedX instant, creditlabelNon-current debt instruments issuedCommon practice: IAS 1.55
documentationThe amount of non-current debt instruments issued. [Refer: Debt instruments issued]
ifrs-fullNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesX instant, creditlabelNon-current deferred income including non-current contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current deferred income including non-current contract liabilities. [Refer: Deferred income including contract liabilities]
totalLabelTotal non-current deferred income including non-current contract liabilities
ifrs-fullNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstractlabelNon-current deferred income including non-current contract liabilities [abstract]
ifrs-fullNoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilitiesX instant, creditlabelNon-current deferred income other than non-current contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current deferred income other than non-current contract liabilities. [Refer: Deferred income other than contract liabilities]
ifrs-fullNoncurrentDepositsFromCustomersX instant, creditlabelNon-current deposits from customersCommon practice: IAS 1.55
documentationThe amount of non-current deposits from customers. [Refer: Deposits from customers]
ifrs-fullNoncurrentDerivativeFinancialAssetsX instant, debitlabelNon-current derivative financial assetsCommon practice: IAS 1.55
documentationThe amount of non-current derivative financial assets. [Refer: Derivative financial assets]
ifrs-fullNoncurrentDerivativeFinancialLiabilitiesX instant, creditlabelNon-current derivative financial liabilitiesCommon practice: IAS 1.55
documentationThe amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]
ifrs-fullNoncurrentDividendPayablesX instant, creditlabelNon-current dividend payablesCommon practice: IAS 1.55
documentationThe amount of non-current dividend payables. [Refer: Dividend payables]
ifrs-fullNoncurrentExciseTaxPayablesX instant, creditlabelNon-current excise tax payablesCommon practice: IAS 1.78
documentationThe amount of non-current excise tax payables. [Refer: Excise tax payables]
ifrs-fullNoncurrentFinanceLeaseReceivablesX instant, debitlabelNon-current finance lease receivablesCommon practice: IAS 1.55
documentationThe amount of non-current finance lease receivables. [Refer: Finance lease receivables]
ifrs-fullNoncurrentFinancialAssetsX instant, debitlabelNon-current financial assetsDisclosure: IFRS 7.25
documentationThe amount of non-current financial assets. [Refer: Financial assets]
totalLabelTotal non-current financial assets
ifrs-fullNoncurrentFinancialAssetsAtAmortisedCostX instant, debitlabelNon-current financial assets at amortised costDisclosure: IFRS 7.8 f
documentationThe amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelNon-current financial assets at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]
totalLabelTotal non-current financial assets at fair value through other comprehensive income
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractlabelNon-current financial assets at fair value through other comprehensive income [abstract]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossX instant, debitlabelNon-current financial assets at fair value through profit or lossDisclosure: IFRS 7.8 a
documentationThe amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
totalLabelTotal non-current financial assets at fair value through profit or loss
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstractlabelNon-current financial assets at fair value through profit or loss [abstract]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant, debitlabelNon-current financial assets at fair value through profit or loss, classified as held for tradingCommon practice: IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 7.8 a
documentationThe amount of non-current financial assets that are measured at fair value through profit or loss and that are classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant, debitlabelNon-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.8 a
documentationThe amount of non-current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX instant, debitlabelNon-current financial assets at fair value through profit or loss, mandatorily measured at fair valueDisclosure: IFRS 7.8 a
documentationThe amount of non-current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsX instant, debitlabelNon-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instrumentsDisclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThe amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesX instant, debitlabelNon-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilitiesDisclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThe amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]
ifrs-fullNoncurrentFinancialAssetsAvailableforsaleX instant, debitlabelNon-current financial assets available-for-saleDisclosure: Expiry date 2023-01-01 IFRS 7.8 d
documentationThe amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]
ifrs-fullNoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelNon-current financial assets measured at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]
ifrs-fullNoncurrentFinancialLiabilitiesX instant, creditlabelNon-current financial liabilitiesDisclosure: IFRS 7.25
documentationThe amount of non-current financial liabilities. [Refer: Financial liabilities]
totalLabelTotal non-current financial liabilities
ifrs-fullNoncurrentFinancialLiabilitiesAtAmortisedCostX instant, creditlabelNon-current financial liabilities at amortised costDisclosure: Expiry date 2023-01-01 IFRS 7.8 f, Disclosure: IFRS 7.8 g
documentationThe amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossX instant, creditlabelNon-current financial liabilities at fair value through profit or lossDisclosure: IFRS 7.8 e
documentationThe amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
totalLabelTotal non-current financial liabilities at fair value through profit or loss
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractlabelNon-current financial liabilities at fair value through profit or loss [abstract]
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant, creditlabelNon-current financial liabilities at fair value through profit or loss, classified as held for tradingDisclosure: IFRS 7.8 e
documentationThe amount of non-current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss]
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant, creditlabelNon-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.8 e
documentationThe amount of non-current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullNoncurrentGovernmentGrantsX instant, creditlabelNon-current government grantsCommon practice: IAS 1.55
documentationThe amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Government grants]
ifrs-fullNoncurrentHeldtomaturityInvestmentsX instant, debitlabelNon-current held-to-maturity investmentsDisclosure: Expiry date 2023-01-01 IFRS 7.8 b
documentationThe amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]
ifrs-fullNoncurrentInterestPayableX instant, creditlabelNon-current interest payableCommon practice: IAS 1.112 c
documentationThe amount of non-current interest payable. [Refer: Interest payable]
ifrs-fullNoncurrentInterestReceivableX instant, debitlabelNon-current interest receivableCommon practice: IAS 1.112 c
documentationThe amount of non-current interest receivable. [Refer: Interest receivable]
ifrs-fullNoncurrentInventoriesX instant, debitlabelNon-current inventoriesDisclosure: IAS 1.54 g
documentationThe amount of non-current inventories. [Refer: Inventories]
ifrs-fullNoncurrentInventoriesArisingFromExtractiveActivitiesAbstractlabelNon-current inventories arising from extractive activities [abstract]
ifrs-fullNoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelNon-current investments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of non-current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]
ifrs-fullNoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX instant, debitlabelNon-current investments other than investments accounted for using equity methodCommon practice: IAS 1.55
documentationThe amount of non-current investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Non-current assets; Investments other than investments accounted for using equity method]
ifrs-fullNoncurrentLeaseLiabilitiesX instant, creditlabelNon-current lease liabilitiesDisclosure: IFRS 16.47 b
documentationThe amount of non-current lease liabilities. [Refer: Lease liabilities]
ifrs-fullNoncurrentLeasePrepaymentsX instant, debitlabelNon-current lease prepaymentsCommon practice: IAS 1.55
documentationThe amount of non-current prepayments for leases. [Refer: Non-current prepayments]
ifrs-fullNoncurrentLiabilitiesX instant, creditlabelNon-current liabilitiesDisclosure: IAS 1.69, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (iv)
documentationThe amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
totalLabelTotal non-current liabilities
ifrs-fullNoncurrentLiabilitiesAbstractlabelNon-current liabilities [abstract]
ifrs-fullNoncurrentLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelNon-current liabilities recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Business combinations [member]]
negatedLabelNon-current liabilities recognised as of acquisition date
ifrs-fullNoncurrentLoansAndReceivablesX instant, debitlabelNon-current loans and receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.8 c
documentationThe amount of non-current loans and receivables. [Refer: Loans and receivables]
ifrs-fullNoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralX instant, debitlabelNon-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralDisclosure: Expiry date 2023-01-01 IAS 39.37 a, Disclosure: IFRS 9.3.2.23 a
documentationThe amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
ifrs-fullNoncurrentOreStockpilesX instant, debitlabelNon-current ore stockpilesCommon practice: IAS 2.37
documentationA classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]
ifrs-fullNoncurrentPayablesX instant, creditlabelTrade and other non-current payablesDisclosure: IAS 1.54 k
documentationThe amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]
totalLabelTotal trade and other non-current payables
ifrs-fullNoncurrentPayablesAbstractlabelTrade and other non-current payables [abstract]
ifrs-fullNoncurrentPayablesForPurchaseOfEnergyX instant, creditlabelNon-current payables for purchase of energyCommon practice: IAS 1.78
documentationThe amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]
ifrs-fullNoncurrentPayablesForPurchaseOfNoncurrentAssetsX instant, creditlabelNon-current payables for purchase of non-current assetsCommon practice: IAS 1.78
documentationThe amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]
ifrs-fullNoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxX instant, creditlabelNon-current payables on social security and taxes other than income taxCommon practice: IAS 1.78
documentationThe amount of non-current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]
ifrs-fullNoncurrentPayablesToRelatedPartiesX instant, creditlabelNon-current payables to related partiesCommon practice: IAS 1.78
documentationThe amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
ifrs-fullNoncurrentPayablesToTradeSuppliersX instant, creditlabelNon-current trade payablesCommon practice: IAS 1.78
documentationThe non-current amount of payment due to suppliers for goods and services used in the entity’s business. [Refer: Trade payables]
ifrs-fullNoncurrentPortionOfNoncurrentBondsIssuedX instant, creditlabelNon-current portion of non-current bonds issuedCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current bonds issued. [Refer: Bonds issued]
ifrs-fullNoncurrentPortionOfNoncurrentBorrowingsByTypeAbstractlabelNon-current portion of non-current borrowings, by type [abstract]
ifrs-fullNoncurrentPortionOfNoncurrentCommercialPapersIssuedX instant, creditlabelNon-current portion of non-current commercial papers issuedCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]
ifrs-fullNoncurrentPortionOfNoncurrentLoansReceivedX instant, creditlabelNon-current portion of non-current loans receivedCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current loans received. [Refer: Loans received]
ifrs-fullNoncurrentPortionOfNoncurrentNotesAndDebenturesIssuedX instant, creditlabelNon-current portion of non-current notes and debentures issuedCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]
ifrs-fullNoncurrentPortionOfNoncurrentSecuredBankLoansReceivedX instant, creditlabelNon-current portion of non-current secured bank loans receivedCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]
ifrs-fullNoncurrentPortionOfNoncurrentUnsecuredBankLoansReceivedX instant, creditlabelNon-current portion of non-current unsecured bank loans receivedCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]
ifrs-fullNoncurrentPortionOfOtherNoncurrentBorrowingsX instant, creditlabelNon-current portion of other non-current borrowingsCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current other borrowings. [Refer: Other borrowings]
ifrs-fullNoncurrentPrepaymentsX instant, debitlabelNon-current prepaymentsExample: IAS 1.78 b
documentationThe amount of non-current prepayments. [Refer: Prepayments]
ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsX instant, debitlabelNon-current prepayments and non-current accrued income including non-current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current prepayments and non-current accrued income including non-current contract assets. [Refer: Prepayments; Accrued income including contract assets]
totalLabelTotal non-current prepayments and non-current accrued income including non-current contract assets
ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstractlabelNon-current prepayments and non-current accrued income including non-current contract assets [abstract]
ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsX instant, debitlabelNon-current prepayments and non-current accrued income other than non-current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current prepayments and non-current accrued income, other than non-current contract assets. [Refer: Prepayments; Accrued income other than contract assets]
totalLabelTotal non-current prepayments and non-current accrued income other than non-current contract assets
ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsAbstractlabelNon-current prepayments and non-current accrued income other than non-current contract assets [abstract]
ifrs-fullNoncurrentProgrammingAssetsX instant, debitlabelNon-current programming assetsCommon practice: IAS 1.55
documentationThe amount of non-current programming assets. [Refer: Programming assets]
ifrs-fullNoncurrentProvisionsX instant, creditlabelNon-current provisionsDisclosure: IAS 1.54 l
documentationThe amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions]
totalLabelTotal non-current provisions
ifrs-fullNoncurrentProvisionsAbstractlabelNon-current provisions [abstract]
ifrs-fullNoncurrentProvisionsForEmployeeBenefitsX instant, creditlabelNon-current provisions for employee benefitsDisclosure: IAS 1.78 d
documentationThe amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]
ifrs-fullNoncurrentReceivablesX instant, debitlabelTrade and other non-current receivablesDisclosure: IAS 1.54 h, Disclosure: IAS 1.78 b
documentationThe amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]
totalLabelTotal trade and other non-current receivables
ifrs-fullNoncurrentReceivablesAbstractlabelTrade and other non-current receivables [abstract]
ifrs-fullNoncurrentReceivablesDueFromAssociatesX instant, debitlabelNon-current receivables due from associatesCommon practice: IAS 1.78 b
documentationThe amount of non-current receivables due from associates. [Refer: Associates [member]]
ifrs-fullNoncurrentReceivablesDueFromJointVenturesX instant, debitlabelNon-current receivables due from joint venturesCommon practice: IAS 1.78 b
documentationThe amount of non-current receivables due from joint ventures. [Refer: Joint ventures [member]]
ifrs-fullNoncurrentReceivablesDueFromRelatedPartiesX instant, debitlabelNon-current receivables due from related partiesExample: IAS 1.78 b
documentationThe amount of non-current receivables due from related parties. [Refer: Related parties [member]]
ifrs-fullNoncurrentReceivablesFromContractsWithCustomersX instant, debitlabelNon-current receivables from contracts with customersDisclosure: IFRS 15.105
documentationThe amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]
ifrs-fullNoncurrentReceivablesFromRentalOfPropertiesX instant, debitlabelNon-current receivables from rental of propertiesCommon practice: IAS 1.78 b
documentationThe amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]
ifrs-fullNoncurrentReceivablesFromSaleOfPropertiesX instant, debitlabelNon-current receivables from sale of propertiesCommon practice: IAS 1.78 b
documentationThe amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]
ifrs-fullNoncurrentReceivablesFromTaxesOtherThanIncomeTaxX instant, debitlabelNon-current receivables from taxes other than income taxCommon practice: IAS 1.78 b
documentationThe amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]
ifrs-fullNoncurrentRecognisedAssetsDefinedBenefitPlanX instant, debitlabelNon-current net defined benefit assetCommon practice: IAS 1.55
documentationThe amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]
ifrs-fullNoncurrentRecognisedLiabilitiesDefinedBenefitPlanX instant, creditlabelNon-current net defined benefit liabilityCommon practice: IAS 1.55
documentationThe amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]
ifrs-fullNoncurrentRefundsProvisionX instant, creditlabelNon-current refunds provisionExample: IAS 37 -, Example: 4 Refunds policy, Example: IAS 37.87
documentationThe amount of non-current provision for refunds. [Refer: Refunds provision]
ifrs-fullNoncurrentRestrictedCashAndCashEquivalentsX instant, debitlabelNon-current restricted cash and cash equivalentsCommon practice: IAS 1.55
documentationThe amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
ifrs-fullNoncurrentRetentionPayablesX instant, creditlabelNon-current retention payablesCommon practice: IAS 1.78
documentationThe amount of non-current retention payables. [Refer: Retention payables]
ifrs-fullNoncurrentTradeReceivablesX instant, debitlabelNon-current trade receivablesExample: IAS 1.78 b
documentationThe amount of non-current trade receivables. [Refer: Trade receivables]
ifrs-fullNoncurrentValueAddedTaxPayablesX instant, creditlabelNon-current value added tax payablesCommon practice: IAS 1.78
documentationThe amount of non-current value added tax payables. [Refer: Value added tax payables]
ifrs-fullNoncurrentValueAddedTaxReceivablesX instant, debitlabelNon-current value added tax receivablesCommon practice: IAS 1.78 b
documentationThe amount of non-current value added tax receivables. [Refer: Value added tax receivables]
ifrs-fullNoncurrentWarrantLiabilityX instant, creditlabelNon-current warrant liabilityCommon practice: IAS 1.55
documentationThe amount of non-current warrant liabilities. [Refer: Warrant liability]
ifrs-fullNonderivativeFinancialLiabilitiesUndiscountedCashFlowsX instant, creditlabelNon-derivative financial liabilities, undiscounted cash flowsDisclosure: IFRS 7.39 a
documentationThe amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.
ifrs-fullNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39X instant, creditlabelNon-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39Disclosure: Expiry date 2023-01-01 IFRS 4.39C a
documentationThe amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]
ifrs-fullNongovernmentCustomersMembermemberlabelNon-government customers [member]Example: IFRS 15.B89 c
documentationThis member stands for non-government customers. [Refer: Government [member]]
ifrs-fullNoninsuranceAssetsAcquiredByExercisingRightsToRecoveriesX instant, creditlabelNon-insurance assets acquired by exercising rights to recoveriesExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 h
documentationThe amount of non-insurance assets acquired by exercising rights to recoveries.
ifrs-fullNonlifeInsuranceContractsMembermemberlabelNon-life insurance contracts [member]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThis member stands for non-life insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullNonrecurringFairValueMeasurementMembermemberlabelNon-recurring fair value measurement [member]Disclosure: IFRS 13.93 a
documentationThis member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]
ifrs-fullNonsubscriptionCirculationRevenueX duration, creditlabelNon-subscription circulation revenueCommon practice: IAS 1.112 c
documentationThe amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]
esef_corNotesAccountingPoliciesAndMandatoryTagslabelNotes, 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, creditlabelNotes and debentures issuedCommon practice: IAS 1.112 c
documentationThe amount of notes and debentures issued by the entity.
ifrs-fullNotInternallyGeneratedMembermemberlabelNot internally generated [member]Disclosure: IAS 38.118
documentationThis member stands for items that have not been internally generated by the entity.
ifrs-fullNotionalAmountX instantlabelNotional amountCommon practice: IAS 1.112 c
documentationThe nominal or face amount of a financial instrument, used to calculate payments made on that instrument.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullNotLaterThanOneMonthMembermemberlabelNot later than one month [member]Example: IFRS 7.B11 a, Example: IFRS 7.B35 a, Example: IFRS 7.IG31A
documentationThis member stands for a time band of not later than one month.
ifrs-fullNotLaterThanOneYearMembermemberlabelNot later than one year [member]Disclosure: IAS 1.61 a, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of not later than one year.
ifrs-fullNotLaterThanThreeMonthsMembermemberlabelNot later than three months [member]Common practice: IAS 1.112 c, Example: Expiry date 2023-01-01 IFRS 7.37 a, Example: Expiry date 2023-01-01 IFRS 7.IG28 a
documentationThis member stands for a time band of not later than three months.
ifrs-fullNotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMembermemberlabelNot measured at fair value in statement of financial position but for which fair value is disclosed [member]Disclosure: IFRS 13.97
documentationThis member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]
ifrs-fullNumberAndAverageNumberOfEmployeesAbstractlabelNumber and average number of employees [abstract]
ifrs-fullNumberOfEmployeesX.XX instantlabelNumber of employeesCommon practice: IAS 1.112 c
documentationThe number of personnel employed by the entity at a date.
ifrs-fullNumberOfInstrumentsGrantedInSharebasedPaymentArrangementX.XX durationlabelNumber of instruments granted in share-based payment arrangementExample: IFRS 2.45 a, Example: IFRS 2.IG23
documentationThe number of instruments granted in share-based payment arrangement.
ifrs-fullNumberOfInstrumentsOrInterestsIssuedOrIssuableX.XX instantlabelNumber of instruments or interests issued or issuableDisclosure: IFRS 3.B64 f (iv)
documentationThe number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination.
ifrs-fullNumberOfInstrumentsOtherEquityInstrumentsGrantedX.XX durationlabelNumber of other equity instruments granted in share-based payment arrangementCommon practice: IFRS 2.45, Disclosure: IFRS 2.47 b
documentationThe number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.
ifrs-fullNumberOfLivingAnimalsX.XX instantlabelNumber of living animalsCommon practice: IAS 41.46 b (i)
documentationThe number of entity’s living animals.
ifrs-fullNumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangementX.XX instantlabelNumber of other equity instruments exercisable in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement.
ifrs-fullNumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangementX.XX durationlabelNumber of other equity instruments exercised or vested in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement.
ifrs-fullNumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangementX.XX durationlabelNumber of other equity instruments expired in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe number of other equity instruments (ie other than share options) expired in a share-based payment arrangement.
ifrs-fullNumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangementX.XX durationlabelNumber of other equity instruments forfeited in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement.
ifrs-fullNumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangementX.XX instantlabelNumber of other equity instruments outstanding in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.
periodStartLabelNumber of other equity instruments outstanding in share-based payment arrangement at beginning of period
periodEndLabelNumber of other equity instruments outstanding in share-based payment arrangement at end of period
ifrs-fullNumberOfOtherParticipantsOfRetirementBenefitPlanX.XX durationlabelNumber of other participants of retirement benefit planDisclosure: IAS 26.36 b
documentationThe number of other participants in a retirement benefit plan.
ifrs-fullNumberOfOutstandingShareOptionsX.XX instantlabelNumber of share options outstanding in share-based payment arrangementDisclosure: IFRS 2.45 b (vi), Disclosure: IFRS 2.45 b (i), Disclosure: IFRS 2.45 d
documentationThe number of share options outstanding in a share-based payment arrangement.
periodStartLabelNumber of share options outstanding in share-based payment arrangement at beginning of period
periodEndLabelNumber of share options outstanding in share-based payment arrangement at end of period
ifrs-fullNumberOfParticipantsOfRetirementBenefitPlanReceivingBenefitsX.XX durationlabelNumber of participants of retirement benefit plan receiving benefitsDisclosure: IAS 26.36 b
documentationThe number of participants in a retirement benefit plan receiving benefits.
ifrs-fullNumberOfShareOptionsExercisableInSharebasedPaymentArrangementX.XX instantlabelNumber of share options exercisable in share-based payment arrangementDisclosure: IFRS 2.45 b (vii)
documentationThe number of share options exercisable in a share-based payment arrangement.
ifrs-fullNumberOfShareOptionsExercisedInSharebasedPaymentArrangementX.XX durationlabelNumber of share options exercised in share-based payment arrangementDisclosure: IFRS 2.45 b (iv)
documentationThe number of share options exercised in a share-based payment arrangement.
ifrs-fullNumberOfShareOptionsExpiredInSharebasedPaymentArrangementX.XX durationlabelNumber of share options expired in share-based payment arrangementDisclosure: IFRS 2.45 b (v)
documentationThe number of share options expired in a share-based payment arrangement.
ifrs-fullNumberOfShareOptionsForfeitedInSharebasedPaymentArrangementX.XX durationlabelNumber of share options forfeited in share-based payment arrangementDisclosure: IFRS 2.45 b (iii)
documentationThe number of share options forfeited in a share-based payment arrangement.
ifrs-fullNumberOfShareOptionsGrantedInSharebasedPaymentArrangementX.XX durationlabelNumber of share options granted in share-based payment arrangementDisclosure: IFRS 2.45 b (ii)
documentationThe number of share options granted in a share-based payment arrangement.
ifrs-fullNumberOfSharesAuthorisedshareslabelNumber of shares authorisedDisclosure: IAS 1.79 a (i)
documentationThe number of shares authorised.
ifrs-fullNumberOfSharesIssuedshareslabelNumber of shares issuedCommon practice: IAS 1.106 d
documentationThe number of shares issued by the entity.
totalLabelTotal number of shares issued
ifrs-fullNumberOfSharesIssuedAbstractlabelNumber of shares issued [abstract]
ifrs-fullNumberOfSharesIssuedAndFullyPaidshareslabelNumber of shares issued and fully paidDisclosure: IAS 1.79 a (ii)
documentationThe number of shares issued by the entity, for which full payment has been received.
ifrs-fullNumberOfSharesIssuedButNotFullyPaidshareslabelNumber of shares issued but not fully paidDisclosure: IAS 1.79 a (ii)
documentationThe number of shares issued by the entity, for which full payment has not been received.
ifrs-fullNumberOfSharesOutstandingshareslabelNumber of shares outstandingDisclosure: IAS 1.79 a (iv)
documentationThe number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]
periodStartLabelNumber of shares outstanding at beginning of period
periodEndLabelNumber of shares outstanding at end of period
ifrs-fullNumberOfSharesRepresentedByOneDepositaryReceiptX.XX instantlabelNumber of shares represented by one depositary receiptCommon practice: IAS 1.112 c
documentationThe number of shares represented by one depositary receipt.
ifrs-fullOccupancyExpenseX duration, debitlabelOccupancy expenseCommon practice: IAS 1.85
documentationThe amount of expense arising from occupancy services received by the entity.
ifrs-fullOfficeEquipmentX instant, debitlabelOffice equipmentExample: IAS 16.37 h
documentationThe amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
ifrs-fullOfficeEquipmentMembermemberlabelOffice equipment [member]Example: IAS 16.37 h
documentationThis member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
ifrs-fullOilAndGasAssetsX instant, debitlabelOil and gas assetsCommon practice: IAS 16.37
documentationThe amount of assets related to the exploration, evaluation, development or production of oil and gas.
ifrs-fullOilAndGasAssetsMembermemberlabelOil and gas assets [member]Common practice: IAS 16.37
documentationThis member stands for oil and gas assets. [Refer: Oil and gas assets]
ifrs-fullOnDemandMembermemberlabelOn demand [member]Common practice: IAS 1.112 c
documentationThis member stands for an on demand time band.
ifrs-fullOnerousContractsContingentLiabilityMembermemberlabelOnerous contracts contingent liability [member]Example: IAS 37.88
documentationThis member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]]
ifrs-fullOnerousContractsCostOfFulfillingContractMembermemberlabelOnerous Contracts-Cost of Fulfilling Contract [member]Disclosure: Expiry date 2024-01-01 IAS 37.105
documentationThis member stands for Onerous Contracts-Cost of Fulfilling a Contract (Amendments to IAS 37) issued in May 2020.
ifrs-fullOnerousContractsProvisionX instant, creditlabelOnerous contracts provisionExample: IAS 37.66
documentationThe 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]
totalLabelTotal onerous contracts provision
ifrs-fullOnerousContractsProvisionAbstractlabelOnerous contracts provision [abstract]
ifrs-fullOnerousContractsProvisionMembermemberlabelOnerous contracts provision [member]Example: IAS 37.66
documentationThis member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]
ifrs-fullOneYearBeforeReportingYearMembermemberlabelOne year before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended one year before the end of the reporting year.
ifrs-fullOpeningBalanceAfterAdjustmentCumulativeEffectAtDateOfInitialApplicationMembermemberlabelOpening balance after adjustment, cumulative effect at date of initial application [member]Common practice: IAS 1.106
documentationThis member indicates the opening balance after the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard.
ifrs-fullOpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMembermember [default]labelOpening balance before adjustment, cumulative effect at date of initial application [member]Common practice: IAS 1.106
documentationThis member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. It also represents the standard value for the "Cumulative effect at date of initial application" axis if no other member is used.
ifrs-fullOperatingExpenseX duration, debitlabelOperating expenseCommon practice: IAS 1.85
documentationThe amount of all operating expenses.
ifrs-fullOperatingExpenseExcludingCostOfSalesX duration, debitlabelOperating expense excluding cost of salesCommon practice: IAS 1.85
documentationThe amount of operating expense excluding the cost of sales. [Refer: Cost of sales]
ifrs-fullOperatingLeaseIncomeX duration, creditlabelOperating lease incomeDisclosure: IFRS 16.90 b
documentationThe amount of operating lease income. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullOperatingSegmentsMembermemberlabelOperating segments [member]Disclosure: IFRS 8.28
documentationThis member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete financial information is available. [Refer: Revenue]
ifrs-fullOptionContractMembermemberlabelOption contract [member]Common practice: IAS 1.112 c
documentationThis member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
ifrs-fullOptionPricingModelMembermemberlabelOption pricing model [member]Example: IFRS 13.B11 b, Example: IFRS 13.IE63
documentationThis member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]
ifrs-fullOrdinarySharesMembermemberlabelOrdinary shares [member]Common practice: IAS 1.79 a, Disclosure: IAS 33.66
documentationThis member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the "Classes of ordinary shares" axis if no other member is used.
ifrs-fullOriginalAssetsBeforeTransferX instant, debitlabelOriginal assets before transferDisclosure: IFRS 7.42D f
documentationThe amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement.
ifrs-fullOtherAdjustmentsForNoncashItemsX duration, debitlabelOther adjustments for non-cash itemsCommon practice: IAS 7.20 b
documentationAdjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
ifrs-fullOtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlowX duration, debitlabelOther adjustments for which cash effects are investing or financing cash flowCommon practice: IAS 7.20 c
documentationAdjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
ifrs-fullOtherAdjustmentsToReconcileProfitLossX duration, debitlabelOther adjustments to reconcile profit (loss)Disclosure: IAS 7.20
documentationAdjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]
ifrs-fullOtherAssetsX instant, debitlabelOther assetsCommon practice: IAS 1.55
documentationThe amount of assets that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherAssetsAmountContributedToFairValueOfPlanAssetsX instant, debitlabelOther assets, amount contributed to fair value of plan assetsCommon practice: IAS 19.142
documentationThe amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullOtherAssetsMembermemberlabelOther assets [member]Example: IFRS 16.53
documentationThis member stands for assets that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherAssetsPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelOther assets, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142
documentationThe percentage other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Other assets, amount contributed to fair value of plan assets]
ifrs-fullOtherBorrowingsX instant, creditlabelOther borrowingsCommon practice: IAS 1.112 c
documentationThe amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]
ifrs-fullOtherCashAndCashEquivalentsX instant, debitlabelOther cash and cash equivalentsCommon practice: IAS 7.45
documentationThe amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]
ifrs-fullOtherCashPaymentsFromOperatingActivities(X) duration, creditlabelOther cash payments from operating activitiesExample: IAS 7.14
documentationThe cash outflow for operating activities that the entity does not separately disclose in the same statement or note.
negatedLabelOther cash payments from operating activities
ifrs-fullOtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities(X) duration, creditlabelOther cash payments to acquire equity or debt instruments of other entities, classified as investing activitiesExample: IAS 7.16 c
documentationThe 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.
negatedTerseLabelOther cash payments to acquire equity or debt instruments of other entities
ifrs-fullOtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities(X) duration, creditlabelOther cash payments to acquire interests in joint ventures, classified as investing activitiesExample: IAS 7.16 c
documentationThe 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]]
negatedTerseLabelOther cash payments to acquire interests in joint ventures
ifrs-fullOtherCashReceiptsFromOperatingActivitiesX duration, debitlabelOther cash receipts from operating activitiesExample: IAS 7.14
documentationThe cash inflow from operating activities that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesX duration, debitlabelOther cash receipts from sales of equity or debt instruments of other entities, classified as investing activitiesExample: IAS 7.16 d
documentationThe 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.
terseLabelOther cash receipts from sales of equity or debt instruments of other entities
ifrs-fullOtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivitiesX duration, debitlabelOther cash receipts from sales of interests in joint ventures, classified as investing activitiesExample: IAS 7.16 d
documentationThe 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]]
terseLabelOther cash receipts from sales of interests in joint ventures
ifrs-fullOtherComponentsOfDeferredTaxExpenseIncomeX duration, debitlabelOther components of deferred tax expense (income)Common practice: IAS 12.80
documentationThe amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. [Refer: Deferred tax expense (income)]
ifrs-fullOtherComprehensiveIncomeX duration, creditlabelOther comprehensive incomeDisclosure: IAS 1.106 d (ii), Disclosure: IAS 1.81 A b, Disclosure: IAS 1.91 a, Disclosure: IFRS 12.B12 b (viii)
documentationThe 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]]
totalLabelTotal other comprehensive income
ifrs-fullOtherComprehensiveIncomeAbstractlabelOther comprehensive income [abstract]
ifrs-fullOtherComprehensiveIncomeAttributableToNoncontrollingInterestsX duration, creditlabelOther comprehensive income, attributable to non-controlling interestsCommon practice: IAS 1.85
documentationThe amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeAttributableToOwnersOfParentX duration, creditlabelOther comprehensive income, attributable to owners of parentCommon practice: IAS 1.85
documentationThe amount of other comprehensive income attributable to owners of the parent.
ifrs-fullOtherComprehensiveIncomeBeforeTaxX duration, creditlabelOther comprehensive income, before taxDisclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax. [Refer: Other comprehensive income]
totalLabelTotal other comprehensive income, before tax
ifrs-fullOtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachX duration, creditlabelOther comprehensive income, before tax, application of overlay approachDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe amount of other comprehensive income, before tax, related to the application of the overlay approach. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, before tax, application of overlay approach
ifrs-fullOtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachAbstractlabelOther comprehensive income, before tax, application of overlay approach [abstract]
ifrs-fullOtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssetsX duration, creditlabelOther comprehensive income, before tax, available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IAS 1.7, Disclosure: Expiry date 2023-01-01 IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, available-for-sale financial assets
ifrs-fullOtherComprehensiveIncomeBeforeTaxCashFlowHedgesX duration, creditlabelOther comprehensive income, before tax, cash flow hedgesDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, cash flow hedges
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityX duration, creditlabelOther comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liabilityDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, related to change in the fair value of financial liability attributable to change in the credit risk of the liability. [Refer: Other comprehensive income, before tax; Credit risk [member]]
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreadsX duration, creditlabelOther comprehensive income, before tax, change in value of foreign currency basis spreadsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, change in value of foreign currency basis spreads
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContractsX duration, creditlabelOther comprehensive income, before tax, change in value of forward elements of forward contractsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, change in value of forward elements of forward contracts
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptionsX duration, creditlabelOther comprehensive income, before tax, change in value of time value of optionsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, change in value of time value of options
ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationX duration, creditlabelOther comprehensive income, before tax, exchange differences on translation of foreign operationsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, exchange differences on translation of foreign operations
ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsX duration, creditlabelOther comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operationsCommon practice: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations
ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstractlabelOther comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]
ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsX duration, creditlabelOther comprehensive income, before tax, exchange differences on translation, other than translation of foreign operationsDisclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income, before tax]
ifrs-fullOtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossX duration, creditlabelOther comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or lossDisclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
totalLabelOther comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss
ifrs-fullOtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration, creditlabelOther comprehensive income, before tax, financial assets measured at fair value through other comprehensive incomeDisclosure: IAS 1.7, Disclosure: IAS 1.91 b, Disclosure: IFRS 7.20 a (viii)
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2 A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
commentaryGuidanceDo NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element "Other comprehensive income, net of tax, gains (losses) from investments in equity instruments".
totalLabelOther comprehensive income, before tax, financial assets measured at fair value through other comprehensive income
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsX duration, creditlabelOther comprehensive income, before tax, gains (losses) from investments in equity instrumentsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b, Disclosure: IFRS 7.20 a (vii)
documentationThe amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income, before tax]
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsX duration, creditlabelOther comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instrumentsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax]
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansX duration, creditlabelOther comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plansDisclosure: IAS 1.7, Common practice: IAS 19.135 b, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]
totalLabelTotal other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstractlabelOther comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract]
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluationX duration, creditlabelOther comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assetsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income, before tax; Revaluation surplus]
ifrs-fullOtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperationsX duration, creditlabelOther comprehensive income, before tax, hedges of net investments in foreign operationsDisclosure: IAS 1.91 b, Disclosure: IAS 39.102 a, Disclosure: IFRS 9.6.5.13 a
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, hedges of net investments in foreign operations
ifrs-fullOtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossX duration, creditlabelOther comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or lossDisclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
totalLabelOther comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss
ifrs-fullOtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossX duration, creditlabelOther comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or lossDisclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossX duration, creditlabelOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossDisclosure: IFRS 14.22 b
documentationThe 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]
totalLabelOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss
ifrs-fullOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstractlabelOther 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, creditlabelOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossDisclosure: IFRS 14.22 a
documentationThe amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachX duration, creditlabelOther comprehensive income, net of tax, application of overlay approachDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe amount of other comprehensive income, net of tax, related to the application of the overlay approach. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, application of overlay approach
ifrs-fullOtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachAbstractlabelOther comprehensive income, net of tax, application of overlay approach [abstract]
ifrs-fullOtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssetsX duration, creditlabelOther comprehensive income, net of tax, available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IAS 1.7, Disclosure: Expiry date 2023-01-01 IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]
totalLabelOther comprehensive income, net of tax, available-for-sale financial assets
ifrs-fullOtherComprehensiveIncomeNetOfTaxCashFlowHedgesX duration, creditlabelOther comprehensive income, net of tax, cash flow hedgesDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]
totalLabelOther comprehensive income, net of tax, cash flow hedges
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityX duration, creditlabelOther comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liabilityDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities]
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsX duration, creditlabelOther comprehensive income, net of tax, change in value of foreign currency basis spreadsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, change in value of foreign currency basis spreads
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItemsX duration, creditlabelOther comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged itemsDisclosure: IFRS 7.24E c
documentationThe amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge time-period related hedged items. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItemsX duration, creditlabelOther comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged itemsDisclosure: IFRS 7.24E c
documentationThe amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge transaction related hedged items. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsX duration, creditlabelOther comprehensive income, net of tax, change in value of forward elements of forward contractsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, change in value of forward elements of forward contracts
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItemsX duration, creditlabelOther comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged itemsDisclosure: IFRS 7.24E c
documentationThe amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge time-period related hedged items. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItemsX duration, creditlabelOther comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged itemsDisclosure: IFRS 7.24E c
documentationThe amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge transaction related hedged items. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsX duration, creditlabelOther comprehensive income, net of tax, change in value of time value of optionsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, change in value of time value of options
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItemsX duration, creditlabelOther comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged itemsDisclosure: IFRS 7.24E b
documentationThe amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge time-period related hedged items. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItemsX duration, creditlabelOther comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged itemsDisclosure: IFRS 7.24E b
documentationThe amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge transaction related hedged items. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationX duration, creditlabelOther comprehensive income, net of tax, exchange differences on translation of foreign operationsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, exchange differences on translation of foreign operations
ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsX duration, creditlabelOther comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operationsCommon practice: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations
ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstractlabelOther comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]
ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsX duration, creditlabelOther comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operationsDisclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossX duration, creditlabelOther comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or lossDisclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
totalLabelOther comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss
ifrs-fullOtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration, creditlabelOther comprehensive income, net of tax, financial assets measured at fair value through other comprehensive incomeDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2 A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
commentaryGuidanceDo NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element "Other comprehensive income, net of tax, gains (losses) from investments in equity instruments".
totalLabelOther comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstrumentsX duration, creditlabelOther comprehensive income, net of tax, gains (losses) from investments in equity instrumentsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsX duration, creditlabelOther comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instrumentsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansX duration, creditlabelOther comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plansDisclosure: IAS 1.7, Common practice: IAS 19.135 b, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]
totalLabelTotal other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstractlabelOther comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract]
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluationX duration, creditlabelOther comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assetsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income; Revaluation surplus]
ifrs-fullOtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperationsX duration, creditlabelOther comprehensive income, net of tax, hedges of net investments in foreign operationsDisclosure: IAS 1.91 a, Disclosure: IAS 39.102 a, Disclosure: IFRS 9.6.5.13 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, hedges of net investments in foreign operations
ifrs-fullOtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossX duration, creditlabelOther comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or lossDisclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
totalLabelOther comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss
ifrs-fullOtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossX duration, creditlabelOther comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or lossDisclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossX duration, creditlabelOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossDisclosure: IFRS 14.22 b, Disclosure: IFRS 14.35
documentationThe 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]
totalLabelOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss
ifrs-fullOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstractlabelOther 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, creditlabelOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossDisclosure: IFRS 14.22 a, Disclosure: IFRS 14.35
documentationThe amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration, creditlabelOther comprehensive income that will be reclassified to profit or loss, before taxCommon practice: IAS 1.82 A, Common practice: IAS 1.IG6
documentationThe amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]
totalLabelTotal other comprehensive income that will be reclassified to profit or loss, before tax
ifrs-fullOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration, creditlabelOther comprehensive income that will be reclassified to profit or loss, net of taxExample: IAS 1.82 A, Example: IAS 1.IG6
documentationThe amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]
totalLabelTotal other comprehensive income that will be reclassified to profit or loss, net of tax
ifrs-fullOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxX duration, creditlabelOther comprehensive income that will not be reclassified to profit or loss, before taxCommon practice: IAS 1.82 A, Common practice: IAS 1.IG6
documentationThe amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]
totalLabelTotal other comprehensive income that will not be reclassified to profit or loss, before tax
ifrs-fullOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxX duration, creditlabelOther comprehensive income that will not be reclassified to profit or loss, net of taxExample: IAS 1.82 A, Example: IAS 1.IG6
documentationThe amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]
totalLabelTotal other comprehensive income that will not be reclassified to profit or loss, net of tax
ifrs-fullOtherContingentLiabilitiesMembermemberlabelOther contingent liabilities [member]Example: IAS 37.88
documentationThis member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]
ifrs-fullOtherCurrentAssetsX instant, debitlabelOther current assetsCommon practice: IAS 1.55
documentationThe amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]
ifrs-fullOtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowingsX instant, creditlabelOther current borrowings and current portion of other non-current borrowingsCommon practice: IAS 1.112 c
documentationThe amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]
ifrs-fullOtherCurrentFinancialAssetsX instant, debitlabelOther current financial assetsDisclosure: IAS 1.54 d
documentationThe amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets]
ifrs-fullOtherCurrentFinancialLiabilitiesX instant, creditlabelOther current financial liabilitiesDisclosure: IAS 1.54 m, Disclosure: IFRS 12.B13 b
documentationThe amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities]
ifrs-fullOtherCurrentLiabilitiesX instant, creditlabelOther current liabilitiesCommon practice: IAS 1.55
documentationThe amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]
ifrs-fullOtherCurrentNonfinancialAssetsX instant, debitlabelOther current non-financial assetsCommon practice: IAS 1.55
documentationThe amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
ifrs-fullOtherCurrentNonfinancialLiabilitiesX instant, creditlabelOther current non-financial liabilitiesCommon practice: IAS 1.55
documentationThe amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
ifrs-fullOtherCurrentPayablesX instant, creditlabelOther current payablesCommon practice: IAS 1.55
documentationThe amount of current payables that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherCurrentReceivablesX instant, debitlabelOther current receivablesExample: IAS 1.78 b
documentationThe amount of current other receivables. [Refer: Other receivables]
ifrs-fullOtherDebtInstrumentsHeldX instant, debitlabelOther debt instruments heldCommon practice: IAS 1.112 c
documentationThe amount of debt instruments held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]
ifrs-fullOtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised(X) durationlabelOther decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossExample: IFRS 7.28 b, Example: IFRS 7.IG14
documentationThe 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]]
negatedLabelOther decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
ifrs-fullOtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows(X) instant, creditlabelOther differences to cash and cash equivalents in statement of cash flowsCommon practice: IAS 7.45
documentationThe 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]
negatedLabelOther differences to cash and cash equivalents in statement of cash flows
ifrs-fullOtherDisposalsOfAssetsMembermemberlabelOther disposals of assets [member]Example: IAS 10.22 c
documentationThis member stands for disposals of assets that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherEmployeeExpenseX duration, debitlabelOther employee expenseCommon practice: IAS 19.5
documentationThe amount of employee expenses that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherEnvironmentRelatedContingentLiabilityMembermemberlabelOther environment related contingent liability [member]Common practice: IAS 37.88
documentationThis member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]
ifrs-fullOtherEnvironmentRelatedProvisionMembermemberlabelOther environment related provision [member]Common practice: IAS 37.84
documentationThis member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Other provisions [member]]
ifrs-fullOtherEquityInterestX instant, creditlabelOther equity interestExample: IAS 1.78 e
documentationThe amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherEquityInterestMembermemberlabelOther equity interest [member]Disclosure: IAS 1.106
documentationThis member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherEquitySecuritiesMembermemberlabelOther equity securities [member]Example: IFRS 13.94, Example: IFRS 13.IE60
documentationThis member stands for equity instruments that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherExpenseByFunction(X) duration, debitlabelOther expense, by functionExample: IAS 1.103, Disclosure: IAS 1.99, Disclosure: IAS 26.35 b (vii)
documentationThe 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.
negatedTerseLabelOther expense
ifrs-fullOtherExpenseByNatureX duration, debitlabelOther expenses, by natureExample: IAS 1.102, Disclosure: IAS 1.99
documentationThe 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]
negatedTerseLabelOther expenses
terseLabelOther expenses
ifrs-fullOtherFeeAndCommissionExpense(X) duration, debitlabelOther fee and commission expenseCommon practice: IAS 1.112 c
documentationThe amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense]
negatedLabelOther fee and commission expense
ifrs-fullOtherFeeAndCommissionIncomeX duration, creditlabelOther fee and commission incomeCommon practice: IAS 1.112 c
documentationThe amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income]
ifrs-fullOtherFinanceCostX duration, debitlabelOther finance costCommon practice: IAS 1.112 c
documentationThe amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]
ifrs-fullOtherFinanceIncomeX duration, creditlabelOther finance incomeCommon practice: IAS 1.112 c
documentationThe amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]
ifrs-fullOtherFinanceIncomeCostX duration, creditlabelOther finance income (cost)Common practice: IAS 1.85
documentationThe amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]
ifrs-fullOtherFinancialAssetsX instant, debitlabelOther financial assetsDisclosure: IAS 1.54 d
documentationThe amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
ifrs-fullOtherFinancialLiabilitiesX instant, creditlabelOther financial liabilitiesDisclosure: IAS 1.54 m
documentationThe amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]
ifrs-fullOtherGainsLossesX duration, creditlabelOther gains (losses)Common practice: IAS 1.102, Common practice: IAS 1.103
documentationThe gains (losses) that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherImpairedAssetsMembermemberlabelOther impaired assets [member]Example: IAS 36.127
documentationThis member stands for impaired assets that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherIncomeX duration, creditlabelOther incomeExample: IAS 1.102, Example: IAS 1.103, Disclosure: IAS 26.35 b (iv)
documentationThe amount of operating income that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociatesX duration, creditlabelOther income (expense) from subsidiaries, jointly controlled entities and associatesCommon practice: IAS 1.85
documentationThe amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Associates [member]; Subsidiaries [member]]
ifrs-fullOtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationlabelOther increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossExample: IFRS 7.28 b, Example: IFRS 7.IG14
documentationThe increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
ifrs-fullOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeBeforeTaxX duration, creditlabelOther individually immaterial components of other comprehensive income, before taxCommon practice: IAS 1.85
documentationThe amount of individually immaterial components of other comprehensive income, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]
ifrs-fullOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeNetOfTaxX duration, creditlabelOther individually immaterial components of other comprehensive income, net of taxCommon practice: IAS 1.85
documentationThe amount of individually immaterial components of other comprehensive income, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]
ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsFinancingActivitiesX duration, debitlabelOther inflows (outflows) of cash, classified as financing activitiesDisclosure: IAS 7.21
documentationInflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.
terseLabelOther inflows (outflows) of cash
ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsInvestingActivitiesX duration, debitlabelOther inflows (outflows) of cash, classified as investing activitiesDisclosure: IAS 7.21
documentationInflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.
terseLabelOther inflows (outflows) of cash
ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsOperatingActivitiesX duration, debitlabelOther inflows (outflows) of cash, classified as operating activitiesDisclosure: IAS 7.14
documentationInflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.
terseLabelOther inflows (outflows) of cash
ifrs-fullOtherIntangibleAssetsX instant, debitlabelOther intangible assetsCommon practice: IAS 38.119
documentationThe amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
ifrs-fullOtherIntangibleAssetsMembermemberlabelOther intangible assets [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
ifrs-fullOtherInventoriesX instant, debitlabelOther current inventoriesCommon practice: IAS 2.37
documentationThe amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]
ifrs-fullOtherLiabilitiesX instant, creditlabelOther liabilitiesCommon practice: IAS 1.55
documentationThe amount of liabilities that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX instant, creditlabelOther liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22
documentationThe amount of liabilities under insurance contracts and reinsurance contracts issued that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullOtherLongtermBenefitsX duration, debitlabelOther long-term employee benefitsCommon practice: IAS 19.158
documentationThe amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]
ifrs-fullOtherLongtermProvisionsX instant, creditlabelOther non-current provisionsDisclosure: IAS 1.78 d
documentationThe amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
ifrs-fullOtherMaterialActuarialAssumptionsX.XX instantlabelOther material actuarial assumptionsCommon practice: IAS 19.144
documentationAny other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]
ifrs-fullOtherMaterialActuarialAssumptionsMembermemberlabelOther material actuarial assumptions [member]Common practice: IAS 19.145
documentationThis member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [member]]
ifrs-fullOtherMaterialNoncashItemsX duration, debitlabelOther material non-cash itemsDisclosure: IFRS 8.23 i, Disclosure: IFRS 8.28 e
documentationThe amount of material non-cash items other than depreciation and amortisation.
ifrs-fullOtherNoncurrentAssetsX instant, debitlabelOther non-current assetsCommon practice: IAS 1.55
documentationThe amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]
ifrs-fullOtherNoncurrentFinancialAssetsX instant, debitlabelOther non-current financial assetsDisclosure: IAS 1.54 d
documentationThe amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]
ifrs-fullOtherNoncurrentFinancialLiabilitiesX instant, creditlabelOther non-current financial liabilitiesDisclosure: IAS 1.54 m, Disclosure: IFRS 12.B13 c
documentationThe amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
ifrs-fullOtherNoncurrentLiabilitiesX instant, creditlabelOther non-current liabilitiesCommon practice: IAS 1.55
documentationThe amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]
ifrs-fullOtherNoncurrentNonfinancialAssetsX instant, debitlabelOther non-current non-financial assetsCommon practice: IAS 1.55
documentationThe amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
ifrs-fullOtherNoncurrentNonfinancialLiabilitiesX instant, creditlabelOther non-current non-financial liabilitiesCommon practice: IAS 1.55
documentationThe amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
ifrs-fullOtherNoncurrentPayablesX instant, creditlabelOther non-current payablesCommon practice: IAS 1.55
documentationThe amount of non-current payables that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherNoncurrentReceivablesX instant, debitlabelOther non-current receivablesExample: IAS 1.78 b
documentationThe amount of non-current other receivables. [Refer: Other receivables]
ifrs-fullOtherNonfinancialAssetsX instant, debitlabelOther non-financial assetsCommon practice: IAS 1.55
documentationThe amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
ifrs-fullOtherNonfinancialLiabilitiesX instant, creditlabelOther non-financial liabilitiesCommon practice: IAS 1.55
documentationThe amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
ifrs-fullOtherOperatingIncomeExpenseX duration, creditlabelOther operating income (expense)Common practice: IAS 1.85
documentationThe amount of operating income (expense) that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherPayablesX instant, creditlabelOther payablesCommon practice: IAS 1.55
documentationAmounts payable that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherPriceRiskMembermemberlabelOther price risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: IFRS 7 – Defined terms
documentationThis member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]
ifrs-fullOtherPropertyPlantAndEquipmentX instant, debitlabelOther property, plant and equipmentCommon practice: IAS 16.37
documentationThe amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
ifrs-fullOtherPropertyPlantAndEquipmentMembermemberlabelOther property, plant and equipment [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
ifrs-fullOtherProvisionsX instant, creditlabelOther provisionsDisclosure: IAS 1.78 d, Disclosure: IAS 37.84 a
documentationThe amount of provisions other than provisions for employee benefits. [Refer: Provisions]
totalLabelTotal other provisions
periodStartLabelOther provisions at beginning of period
periodEndLabelOther provisions at end of period
ifrs-fullOtherProvisionsAbstractlabelOther provisions [abstract]
ifrs-fullOtherProvisionsMembermember [default]labelOther provisions [member]Disclosure: IAS 37.84
documentationThis member stands for provisions other than provisions for employee benefits. It also represents the standard value for the "Classes of other provisions" axis if no other member is used. [Refer: Provisions]
ifrs-fullOtherReceivablesX instant, debitlabelOther receivablesExample: IAS 1.78 b
documentationThe amount receivable by the entity that it does not separately disclose in the same statement or note.
ifrs-fullOtherRegulatoryDeferralAccountCreditBalancesX instant, creditlabelOther regulatory deferral account credit balancesExample: IFRS 14.25, Example: IFRS 14.IE5
documentationThe amount of regulatory deferral account credit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances]
ifrs-fullOtherRegulatoryDeferralAccountDebitBalancesX instant, debitlabelOther regulatory deferral account debit balancesExample: IFRS 14.25, Example: IFRS 14.IE5
documentationThe amount of regulatory deferral account debit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances]
ifrs-fullOtherRelatedPartiesMembermemberlabelOther related parties [member]Disclosure: IAS 24.19 g
documentationThis member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]]
ifrs-fullOtherReservesX instant, creditlabelOther reservesExample: IAS 1.78 e
documentationA component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
ifrs-fullOtherReservesMembermemberlabelOther reserves [member]Disclosure: IAS 1.106, Disclosure: IAS 1.79 b
documentationThis member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the "Reserves within equity" axis if no other member is used. [Refer: Retained earnings]
ifrs-fullOtherRevenueX duration, creditlabelOther revenueCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]
ifrs-fullOtherReversalsOfProvisionsX duration, creditlabelOther reversals of provisionsDisclosure: IAS 1.98 g
documentationThe amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions]
ifrs-fullOtherShorttermEmployeeBenefitsX duration, debitlabelOther short-term employee benefitsCommon practice: IAS 19.9
documentationThe amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense]
ifrs-fullOtherShorttermProvisionsX instant, creditlabelOther current provisionsDisclosure: IAS 1.78 d
documentationThe amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
ifrs-fullOtherTangibleOrIntangibleAssetsTransferredX instant, creditlabelOther tangible or intangible assets transferredDisclosure: IFRS 3.B64 f (ii)
documentationThe fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Business combinations [member]; Subsidiaries [member]]
ifrs-fullOtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncomeX duration, debitlabelOther tax effects for reconciliation between accounting profit and tax expense (income)Disclosure: IAS 12.81 c (i)
documentationThe amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate]
ifrs-fullOtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncomeX.XX durationlabelOther tax rate effects for reconciliation between accounting profit and tax expense (income)Disclosure: IAS 12.81 c (ii)
documentationTax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate]
ifrs-fullOtherTemporaryDifferencesMembermemberlabelOther temporary differences [member]Common practice: IAS 12.81 g
documentationThis member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]]
ifrs-fullOtherTradingIncomeExpenseX duration, creditlabelOther trading income (expense)Common practice: IAS 1.112 c
documentationThe amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)]
ifrs-fullOtherWorkPerformedByEntityAndCapitalisedX duration, creditlabelOther work performed by entity and capitalisedCommon practice: IAS 1.85, Example: IAS 1.IG6
documentationThe amount of the entity’s own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note.
ifrs-fullOutflowsOfCashFromInvestingActivitiesX duration, creditlabelOutflows of cash from investing activitiesCommon practice: IAS 7.16
documentationThe cash outflow for investing activities.
ifrs-fullOutputOfAgriculturalProduceX.XX durationlabelOutput of agricultural produceCommon practice: IAS 41.46 b (ii)
documentationThe output of entity’s agricultural produce.
ifrs-fullOutstandingBalancesForRelatedPartyTransactionsAbstractlabelOutstanding balances for related party transactions [abstract]
ifrs-fullOutstandingCommitmentsMadeByEntityRelatedPartyTransactionsX instant, creditlabelOutstanding commitments made by entity, related party transactionsDisclosure: IAS 24.18 b
documentationThe amount of outstanding commitments made by the entity in related party transactions. [Refer: Related parties [member]]
ifrs-fullOutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactionsX instant, creditlabelOutstanding commitments made on behalf of entity, related party transactionsDisclosure: IAS 24.18 b
documentationThe amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Related parties [member]]
ifrs-fullOwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelX instant, debitlabelOwner-occupied property measured using investment property fair value modelDisclosure: Effective 2023-01-01 IAS 16.29B
documentationThe amount of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
ifrs-fullOwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMembermemberlabelOwner-occupied property measured using investment property fair value model [member]Disclosure: Effective 2023-01-01 IAS 16.29B
documentationThis member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
ifrs-fullParentMembermemberlabelParent [member]Disclosure: IAS 24.19 a
documentationThis member stands for an entity that controls one or more entities.
ifrs-fullParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstractlabelParticipating equity instruments other than ordinary shares [abstract]
ifrs-fullParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactionsX durationlabelParticipation in defined benefit plan that shares risks between group entities, related party transactionsExample: IAS 24.22
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullParValuePerShareX.XX instantlabelPar value per shareDisclosure: IAS 1.79 a (iii)
documentationThe nominal value per share.
ifrs-fullPastDueStatusAxisaxislabelPast due status [axis]Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullPastDueStatusMembermember [default]labelPast due status [member]Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37
documentationThis member stands for all past-due statuses. It also represents the standard value for the "Past due status" axis if no other member is used.
ifrs-fullPastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlementsDisclosure: IAS 19.141 d
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset)]
netLabelNet increase (decrease) in net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements
ifrs-fullPastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstractlabelPast service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]
ifrs-fullPastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansX duration, debitlabelPast service cost and losses (gains) arising from settlements, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of expense (income) resulting from past service cost and losses (gains) arising from settlements. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Past service cost, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements]
totalLabelTotal past service cost and losses (gains) arising from settlements, defined benefit plans
ifrs-fullPastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstractlabelPast service cost and losses (gains) arising from settlements, defined benefit plans [abstract]
ifrs-fullPastServiceCostDefinedBenefitPlansX duration, debitlabelPast service cost, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of expense (income) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]
ifrs-fullPastServiceCostNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from past service costDisclosure: IAS 19.141 d
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]
ifrs-fullPayablesForPurchaseOfEnergyX instant, creditlabelPayables for purchase of energyCommon practice: IAS 1.78
documentationThe amount of payables for the purchase of energy.
ifrs-fullPayablesForPurchaseOfNoncurrentAssetsX instant, creditlabelPayables for purchase of non-current assetsCommon practice: IAS 1.78
documentationThe amount of payables for the purchase of non-current assets. [Refer: Non-current assets]
ifrs-fullPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxX instant, creditlabelPayables on social security and taxes other than income taxCommon practice: IAS 1.78
documentationThe amount of payment due on social security and taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.
ifrs-fullPaymentsForDebtIssueCostsX duration, creditlabelPayments for debt issue costsCommon practice: IAS 7.17
documentationThe cash outflow for debt issue costs.
ifrs-fullPaymentsForDevelopmentProjectExpenditureX duration, creditlabelPayments for development project expenditureCommon practice: IAS 7.16
documentationThe cash outflow for expenditure related to development projects.
ifrs-fullPaymentsForExplorationAndEvaluationExpensesX duration, creditlabelPayments for exploration and evaluation expensesCommon practice: IAS 7.14
documentationThe cash outflow for expenses incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
ifrs-fullPaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits(X) duration, creditlabelPayments for premiums and claims, annuities and other policy benefitsExample: Expiry date 2023-01-01 IAS 7.14 e
documentationThe cash outflow for premiums and claims, annuities and other policy benefits.
negatedLabelPayments for premiums and claims, annuities and other policy benefits
ifrs-fullPaymentsForShareIssueCostsX duration, creditlabelPayments for share issue costsCommon practice: IAS 7.17
documentationThe cash outflow for share issue costs.
ifrs-fullPaymentsFromChangesInOwnershipInterestsInSubsidiaries(X) duration, creditlabelPayments from changes in ownership interests in subsidiaries that do not result in loss of controlDisclosure: IAS 7.42 A, Disclosure: IAS 7.42B
documentationThe cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
negatedLabelPayments from changes in ownership interests in subsidiaries that do not result in loss of control
ifrs-fullPaymentsFromContractsHeldForDealingOrTradingPurpose(X) duration, creditlabelPayments from contracts held for dealing or trading purposeExample: IAS 7.14 g
documentationThe cash outflow for contracts held for dealing or trading purposes.
negatedLabelPayments from contracts held for dealing or trading purpose
ifrs-fullPaymentsFromPlanNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from payments from planDisclosure: IAS 19.141 g
documentationThe decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]
commentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments from plan should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments from plan represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value.
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from payments from plan
ifrs-fullPaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlementsDisclosure: IAS 19.141 g
documentationThe decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset); Defined benefit plans [member]]
commentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments in respect of settlements should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments in respect of settlements represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value.
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from payments in respect of settlements
ifrs-fullPaymentsInRespectOfSettlementsReimbursementRights(X) duration, creditlabelDecrease in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlementsDisclosure: IAS 19.141 g
documentationThe decrease (increase) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Defined benefit plans [member]]
negatedLabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements
ifrs-fullPaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities(X) duration, creditlabelPayments of lease liabilities, classified as financing activitiesExample: IAS 7.17 e
documentationThe cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]
negatedTerseLabelPayments of lease liabilities
ifrs-fullPaymentsOfOtherEquityInstruments(X) duration, creditlabelPayments of other equity instrumentsCommon practice: IAS 7.17
documentationThe cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.
negatedLabelPayments of other equity instruments
ifrs-fullPaymentsToAcquireOrRedeemEntitysShares(X) duration, creditlabelPayments to acquire or redeem entity’s sharesExample: IAS 7.17 b
documentationThe cash outflow to acquire or redeem entity’s shares.
negatedLabelPayments to acquire or redeem entity’s shares
ifrs-fullPaymentsToAndOnBehalfOfEmployees(X) duration, creditlabelPayments to and on behalf of employeesExample: IAS 7.14 d
documentationThe cash outflow to, and on behalf of, employees.
negatedLabelPayments to and on behalf of employees
ifrs-fullPaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale(X) duration, creditlabelPayments to manufacture or acquire assets held for rental to others and subsequently held for saleExample: IAS 7.14
documentationThe cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.
negatedLabelPayments to manufacture or acquire assets held for rental to others and subsequently held for sale
ifrs-fullPaymentsToSuppliersForGoodsAndServices(X) duration, creditlabelPayments to suppliers for goods and servicesExample: IAS 7.14 c
documentationThe cash outflow to suppliers for goods and services.
negatedLabelPayments to suppliers for goods and services
ifrs-fullPaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployeesX duration, creditlabelPayments to suppliers for goods and services and to and on behalf of employeesCommon practice: IAS 7.14
documentationThe cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.
ifrs-fullPensionDefinedBenefitPlansMembermemberlabelPension defined benefit plans [member]Common practice: IAS 19.138 b
documentationThis member stands for pension defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullPercentageOfEntitysRevenueX.XX durationlabelPercentage of entity’s revenueCommon practice: IFRS 8.34
documentationThe percentage of the entity’s revenue. [Refer: Revenue]
ifrs-fullPercentageOfReasonablyPossibleDecreaseInActuarialAssumptionX.XX instantlabelPercentage of reasonably possible decrease in actuarial assumptionDisclosure: IAS 19.145 a
documentationThe reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]
ifrs-fullPercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17X.XX instantlabelPercentage of reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 a
documentationThe percentage of the reasonably possible decrease in the risk variable that arises from contracts within scope of IFRS 17.
ifrs-fullPercentageOfReasonablyPossibleDecreaseInUnobservableInputAssetsX.XX instantlabelPercentage of reasonably possible decrease in unobservable input, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets.
commentaryGuidanceUse this element for decreases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7.84 per cent (ie multiplied by 0.98). In such cases, create extension elements.
ifrs-fullPercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstrumentsX.XX instantlabelPercentage of reasonably possible decrease in unobservable input, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity’s own equity instruments.
commentaryGuidanceUse this element for decreases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7.84 per cent (ie multiplied by 0.98). In such cases, create extension elements.
ifrs-fullPercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilitiesX.XX instantlabelPercentage of reasonably possible decrease in unobservable input, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities.
commentaryGuidanceUse this element for decreases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7.84 per cent (ie multiplied by 0.98). In such cases, create extension elements.
ifrs-fullPercentageOfReasonablyPossibleIncreaseInActuarialAssumptionX.XX instantlabelPercentage of reasonably possible increase in actuarial assumptionDisclosure: IAS 19.145 a
documentationThe reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]
ifrs-fullPercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17X.XX instantlabelPercentage of reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 a
documentationThe percentage of a reasonably possible increase in the risk variable that arises from contracts within scope of IFRS 17.
ifrs-fullPercentageOfReasonablyPossibleIncreaseInUnobservableInputAssetsX.XX instantlabelPercentage of reasonably possible increase in unobservable input, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets.
commentaryGuidanceUse this element for increases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8.16 per cent (ie multiplied by 1.02). In such cases, create extension elements.
ifrs-fullPercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstrumentsX.XX instantlabelPercentage of reasonably possible increase in unobservable input, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity’s own equity instruments.
commentaryGuidanceUse this element for increases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8.16 per cent (ie multiplied by 1.02). In such cases, create extension elements.
ifrs-fullPercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilitiesX.XX instantlabelPercentage of reasonably possible increase in unobservable input, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities.
commentaryGuidanceUse this element for increases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8.16 per cent (ie multiplied by 1.02). In such cases, create extension elements.
ifrs-fullPercentageOfVotingEquityInterestsAcquiredX.XX instantlabelPercentage of voting equity interests acquiredDisclosure: IFRS 3.B64 c
documentationThe percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]
ifrs-fullPerformanceObligationsAxisaxislabelPerformance obligations [axis]Disclosure: IFRS 15.119
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullPerformanceObligationsMembermember [default]labelPerformance obligations [member]Disclosure: IFRS 15.119
documentationThis member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. This member also represents the standard value for the "Performance obligations" axis if no other member is used.
ifrs-fullPerformanceObligationsSatisfiedAtPointInTimeMembermemberlabelPerformance obligations satisfied at point in time [member]Disclosure: IFRS 15.125
documentationThis member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [member]]
ifrs-fullPerformanceObligationsSatisfiedOverTimeMembermemberlabelPerformance obligations satisfied over time [member]Disclosure: IFRS 15.124
documentationThis member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [member]]
ifrs-fullPeriodCoveredByFinancialStatementstextlabelPeriod covered by financial statementsDisclosure: IAS 1.51 c
documentationThe description of the period covered by the set of financial statements or notes.
ifrs-fullPlanAssetsAtFairValueX instant, debitlabelPlan assets, at fair valueCommon practice: IAS 19.57 a
documentationThe 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]]
totalLabelTotal plan assets, at fair value
ifrs-fullPlanAssetsMembermemberlabelPlan assets [member]Disclosure: IAS 19.140 a (i)
documentationThis member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance policies.
ifrs-fullPlantsMembermemberlabelPlants [member]Common practice: IAS 41.41
documentationThis member stands for plants.
ifrs-fullPortfolioAndOtherManagementFeeIncomeX duration, creditlabelPortfolio and other management fee incomeCommon practice: IAS 1.112 c
documentationThe amount of income recognised from portfolio and other management fees.
ifrs-fullPortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalentsX duration, creditlabelPortion of consideration paid (received) consisting of cash and cash equivalentsDisclosure: IAS 7.40 b
documentationThe portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)]
ifrs-fullPortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiaryX duration, creditlabelPortion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiaryDisclosure: IFRS 14.B28
documentationThe portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [member]; Subsidiaries [member]]
ifrs-fullPortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiaryX duration, creditlabelPortion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiaryDisclosure: IFRS 12.19 a
documentationThe portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Subsidiaries [member]]
ifrs-fullPostemploymentBenefitExpenseDefinedBenefitPlansX duration, debitlabelPost-employment benefit expense in profit or loss, defined benefit plansCommon practice: IAS 19.135 b, Common practice: IAS 19.5
documentationThe amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss]
totalLabelTotal post-employment benefit expense in profit or loss, defined benefit plans
ifrs-fullPostemploymentBenefitExpenseDefinedBenefitPlansAbstractlabelPost-employment benefit expense in profit or loss, defined benefit plans [abstract]
ifrs-fullPostemploymentBenefitExpenseDefinedContributionPlansX duration, debitlabelPost-employment benefit expense, defined contribution plansDisclosure: IAS 19.53
documentationThe amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.
ifrs-fullPostemploymentBenefitExpenseInProfitOrLossX duration, debitlabelPost-employment benefit expense in profit or lossCommon practice: IAS 19.5
documentationThe amount of post-employment benefit expense included in profit or loss
totalLabelTotal post-employment benefit expense in profit or loss
ifrs-fullPostemploymentBenefitExpenseInProfitOrLossAbstractlabelPost-employment benefit expense in profit or loss [abstract]
ifrs-fullPostemploymentMedicalDefinedBenefitPlansMembermemberlabelPost-employment medical defined benefit plans [member]Example: IAS 19.138 b
documentationThis member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullPotentialOrdinaryShareTransactionsMembermemberlabelPotential ordinary share transactions [member]Example: IAS 10.22 f
documentationThis member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]
ifrs-fullPowerGeneratingAssetsMembermemberlabelPower generating assets [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment]
ifrs-fullPrecontractCostsMembermemberlabelPre-contract costs [member]Example: IFRS 15.128 a
documentationThis member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the pre-contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
ifrs-fullPreferenceSharesMembermemberlabelPreference shares [member]Common practice: IAS 1.79 a
documentationThis member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments in terms of claim. [Refer: Ordinary shares [member]]
ifrs-fullPremiumsWrittenNetOfReinsuranceX duration, creditlabelPremiums written, net of reinsuranceCommon practice: Expiry date 2023-01-01 IAS 1.85
documentationThe amount of premiums written, net of amounts reinsured with third parties.
ifrs-fullPrepaymentRiskMembermemberlabelPrepayment risk [member]Example: IFRS 7.40 a, Example: IFRS 7.IG32
documentationThis member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]
ifrs-fullPrepaymentsX instant, debitlabelPrepaymentsExample: IAS 1.78 b
documentationReceivables that represent amounts paid for goods and services before they have been delivered.
ifrs-fullPrepaymentsAndAccruedIncomeIncludingContractAssetsX instant, debitlabelPrepayments and accrued income including contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of prepayments and accrued income, including contract assets. [Refer: Prepayments; Accrued income including contract assets]
totalLabelTotal prepayments and accrued income including contract assets
ifrs-fullPrepaymentsAndAccruedIncomeIncludingContractAssetsAbstractlabelPrepayments and accrued income including contract assets [abstract]
ifrs-fullPrepaymentsAndAccruedIncomeOtherThanContractAssetsX instant, debitlabelPrepayments and accrued income other than contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of prepayments and accrued income, other than contract assets. [Refer: Prepayments; Accrued income other than contract assets]
totalLabelTotal prepayments and accrued income other than contract assets
ifrs-fullPrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstractlabelPrepayments and accrued income other than contract assets [abstract]
ifrs-fullPresentationOfLeasesForLesseeAbstractlabelPresentation of leases for lessee [abstract]
ifrs-fullPresentationOfOverlayApproachAbstractlabelPresentation of overlay approach [abstract]
ifrs-fullPresentValueOfDefinedBenefitObligationMembermemberlabelPresent value of defined benefit obligation [member]Disclosure: IAS 19.140 a (ii)
documentationThis member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.
ifrs-fullPreviousGAAPMembermemberlabelPrevious GAAP [member]Disclosure: IFRS 1.24, Disclosure: IFRS 1.29, Common practice: IFRS 1.30
documentationThis member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]
ifrs-fullPreviouslyStatedMembermemberlabelPreviously stated [member]Disclosure: IAS 1.106 b, Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)
documentationThis member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).
ifrs-fullPriceIndexMovementsX.XX durationlabelPrice index movementsDisclosure: IAS 29.39 c
documentationThe movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
ifrs-fullPricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCashX instant, creditlabelPrices specified in forward agreements to purchase financial assets for cashExample: IFRS 7.B11D b
documentationPrices specified in forward agreements to purchase financial assets for cash.
ifrs-fullPrincipalPlaceOfBusinesstextlabelPrincipal place of businessDisclosure: IAS 1.138 a
documentationThe place where an entity principally conducts operations.
ifrs-fullPrincipalPlaceOfBusinessOfAssociatetextlabelPrincipal place of business of associateDisclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)
documentationThe principal place of business of an associate. [Refer: Principal place of business; Associates [member]]
ifrs-fullPrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUsetextlabelPrincipal place of business of entity whose consolidated financial statements have been produced for public useDisclosure: IAS 27.16 a
documentationThe principal place of business of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]
ifrs-fullPrincipalPlaceOfBusinessOfJointOperationtextlabelPrincipal place of business of joint operationDisclosure: IFRS 12.21 a (iii)
documentationThe principal place of business of a joint operation. [Refer: Joint operations [member]; Principal place of business]
ifrs-fullPrincipalPlaceOfBusinessOfJointVenturetextlabelPrincipal place of business of joint ventureDisclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)
documentationThe principal place of business of a joint venture. [Refer: Principal place of business; Joint ventures [member]]
ifrs-fullPrincipalPlaceOfBusinessOfSubsidiarytextlabelPrincipal place of business of subsidiaryDisclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.12 b, Disclosure: IFRS 12.19B b
documentationThe principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]]
ifrs-fullProbabilityOfDefaultAxisaxislabelProbability of default [axis]Example: IFRS 7.35M, Example: IFRS 7.IG20C
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullProbabilityOfDefaultMeasurementInputMembermemberlabelProbability of default, measurement input [member]Example: IFRS 13.93 d, Example: IFRS 13.IE63
documentationThis member stands for the probability of default used as a measurement input.
ifrs-fullProbabilityOfDefaultMembermemberlabelProbability of default [member]Example: IFRS 7.35M, Example: IFRS 7.IG20C
documentationThis member stands for all probabilities of default.
ifrs-fullProceedsFromBorrowingsClassifiedAsFinancingActivitiesX duration, debitlabelProceeds from borrowings, classified as financing activitiesExample: IAS 7.17 c
documentationThe cash inflow from borrowings obtained. [Refer: Borrowings]
terseLabelProceeds from borrowings
ifrs-fullProceedsFromChangesInOwnershipInterestsInSubsidiariesX duration, debitlabelProceeds from changes in ownership interests in subsidiaries that do not result in loss of controlDisclosure: IAS 7.42 A, Disclosure: IAS 7.42B
documentationThe cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
ifrs-fullProceedsFromContributionsOfNoncontrollingInterestsX duration, debitlabelProceeds from contributions of non-controlling interestsCommon practice: IAS 7.17
documentationThe cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]
ifrs-fullProceedsFromCurrentBorrowingsX duration, debitlabelProceeds from current borrowingsCommon practice: IAS 7.17
documentationThe cash inflow from current borrowings obtained. [Refer: Current borrowings]
ifrs-fullProceedsFromDisposalOfExplorationAndEvaluationAssetsX duration, debitlabelProceeds from disposal of exploration and evaluation assetsCommon practice: IAS 7.16
documentationThe cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
ifrs-fullProceedsFromDisposalOfMiningAssetsX duration, debitlabelProceeds from disposal of mining assetsCommon practice: IAS 7.16
documentationThe cash inflow from the disposal of mining assets. [Refer: Mining assets]
ifrs-fullProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsX duration, debitlabelProceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operationsCommon practice: IAS 7.16
documentationThe cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale]
ifrs-fullProceedsFromDisposalOfOilAndGasAssetsX duration, debitlabelProceeds from disposal of oil and gas assetsCommon practice: IAS 7.16
documentationThe cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]
ifrs-fullProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssetsX duration, debitlabelProceeds from disposal or maturity of available-for-sale financial assetsCommon practice: Expiry date 2023-01-01 IAS 7.16
documentationThe cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]
ifrs-fullProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssetsX duration, debitlabelProceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assetsCommon practice: IAS 7.16
documentationThe cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]
ifrs-fullProceedsFromExerciseOfOptionsX duration, debitlabelProceeds from exercise of optionsCommon practice: IAS 7.17
documentationThe cash inflow from the exercise of options.
ifrs-fullProceedsFromExerciseOfWarrantsX duration, debitlabelProceeds from exercise of warrantsCommon practice: IAS 7.17
documentationThe cash inflow from the exercise of share purchase warrants.
ifrs-fullProceedsFromGovernmentGrantsClassifiedAsFinancingActivitiesX duration, debitlabelProceeds from government grants, classified as financing activitiesCommon practice: IAS 20.28
documentationThe cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]
terseLabelProceeds from government grants
ifrs-fullProceedsFromGovernmentGrantsClassifiedAsInvestingActivitiesX duration, debitlabelProceeds from government grants, classified as investing activitiesCommon practice: IAS 20.28
documentationThe cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]
terseLabelProceeds from government grants
ifrs-fullProceedsFromIssueOfBondsNotesAndDebenturesX duration, debitlabelProceeds from issue of bonds, notes and debenturesCommon practice: IAS 7.17
documentationThe cash inflow from the issuing of bonds, notes and debentures.
ifrs-fullProceedsFromIssueOfOrdinarySharesX duration, debitlabelProceeds from issue of ordinary sharesCommon practice: IAS 7.17
documentationThe cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]
ifrs-fullProceedsFromIssueOfPreferenceSharesX duration, debitlabelProceeds from issue of preference sharesCommon practice: IAS 7.17
documentationThe cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]
ifrs-fullProceedsFromIssueOfSubordinatedLiabilitiesX duration, debitlabelProceeds from issue of subordinated liabilitiesCommon practice: IAS 7.17
documentationThe cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]
ifrs-fullProceedsFromIssuingOtherEquityInstrumentsX duration, debitlabelProceeds from issuing other equity instrumentsExample: IAS 7.17 a
documentationThe cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.
ifrs-fullProceedsFromIssuingSharesX duration, debitlabelProceeds from issuing sharesExample: IAS 7.17 a
documentationThe cash inflow from issuing shares.
ifrs-fullProceedsFromNoncurrentBorrowingsX duration, debitlabelProceeds from non-current borrowingsCommon practice: IAS 7.17
documentationThe cash inflow from non-current borrowings obtained. [Refer: Borrowings]
ifrs-fullProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivitiesX duration, debitlabelProceeds from sales of other long-term assets, classified as investing activitiesExample: IAS 7.16 b
documentationThe 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]
terseLabelProceeds from sales of other long-term assets
ifrs-fullProceedsFromSaleOrIssueOfTreasurySharesX duration, debitlabelProceeds from sale or issue of treasury sharesCommon practice: IAS 7.17
documentationThe cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]
ifrs-fullProceedsFromSalesOfBiologicalAssetsX duration, debitlabelProceeds from sales of biological assetsCommon practice: IAS 7.16
documentationThe cash inflow from sales of biological assets. [Refer: Biological assets]
ifrs-fullProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivitiesX duration, debitlabelProceeds from sales of intangible assets, classified as investing activitiesExample: IAS 7.16 b
documentationThe cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
terseLabelProceeds from sales of intangible assets
ifrs-fullProceedsFromSalesOfInterestsInAssociatesX duration, debitlabelProceeds from sales of interests in associatesCommon practice: IAS 7.16
documentationThe cash inflow from sales of interests in associates. [Refer: Associates [member]]
ifrs-fullProceedsFromSalesOfInvestmentPropertyX duration, debitlabelProceeds from sales of investment propertyCommon practice: IAS 7.16
documentationThe cash inflow from sales of investment property. [Refer: Investment property]
ifrs-fullProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethodX duration, debitlabelProceeds from sales of investments accounted for using equity methodCommon practice: IAS 7.16
documentationThe cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
ifrs-fullProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX duration, debitlabelProceeds from sales of investments other than investments accounted for using equity methodCommon practice: IAS 7.16
documentationThe cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
ifrs-fullProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesX duration, debitlabelProceeds from sales of property, plant and equipment, classified as investing activitiesExample: IAS 7.16 b
documentationThe cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
terseLabelProceeds from sales of property, plant and equipment
ifrs-fullProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivitiesX duration, debitlabelProceeds from sales or maturity of financial instruments, classified as investing activitiesCommon practice: IAS 7.16
documentationThe cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]]
ifrs-fullProceedsFromTransferActivityX duration, debitlabelProceeds from transfer activity during period representing greatest transfer activityDisclosure: IFRS 7.42G c (iii)
documentationThe amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]
ifrs-fullProceedsIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelateToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivitiesX duration, creditlabelProceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activitiesDisclosure: IAS 16.74 A b
documentationThe amount of proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.
ifrs-fullProductionSuppliesX instant, debitlabelCurrent production suppliesExample: IAS 1.78 c, Common practice: IAS 2.37
documentationA classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]
ifrs-fullProductsAndServicesAxisaxislabelProducts and services [axis]Example: IFRS 15.B89 a, Disclosure: IFRS 8.32
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullProductsAndServicesMembermember [default]labelProducts and services [member]Example: IFRS 15.B89 a, Disclosure: IFRS 8.32
documentationThis member stands for the entity’s products and services. It also represents the standard value for the "Products and services" axis if no other member is used.
ifrs-fullProfessionalFeesExpenseX duration, debitlabelProfessional fees expenseCommon practice: IAS 1.112 c
documentationThe amount of fees paid or payable for professional services.
ifrs-fullProfitLossX duration, creditlabelProfit (loss)Disclosure: IAS 1.106 d (i), Disclosure: IAS 1.81 A a, Disclosure: IAS 7.18 b, Disclosure: IFRS 1.24 b, Example: IFRS 12.B10 b, Disclosure: IFRS 1.32 a (ii), Example: Effective 2023-01-01 IFRS 17.113 b, Example: Effective on first application of IFRS 9 IFRS 4.39L e, Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 b
documentationThe total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
totalLabelProfit (loss)
ifrs-fullProfitLossAbstractlabelProfit (loss) [abstract]
ifrs-fullProfitLossAttributableToAbstractlabelProfit (loss), attributable to [abstract]
ifrs-fullProfitLossAttributableToNoncontrollingInterestsX duration, creditlabelProfit (loss), attributable to non-controlling interestsDisclosure: IAS 1.81B a (i), Disclosure: IFRS 12.12 e
documentationThe profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityX duration, creditlabelProfit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per shareDisclosure: IAS 33.70 a
documentationThe profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]
totalLabelProfit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstractlabelProfit (loss), attributable to ordinary equity holders of parent entity [abstract]
ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsX duration, creditlabelProfit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per shareDisclosure: IAS 33.70 a
documentationThe profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)]
totalLabelProfit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share
ifrs-fullProfitLossAttributableToOwnersOfParentX duration, creditlabelProfit (loss), attributable to owners of parentDisclosure: IAS 1.81B a (ii)
documentationThe profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]
ifrs-fullProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstractlabelProfit (loss) attributable to participating equity instruments other than ordinary shares [abstract]
ifrs-fullProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrumentX durationlabelProfit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrumentCommon practice: IAS 33.70 a, Common practice: IAS 33.A14
documentationThe profit (loss) used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign to use. Use a negative value for terms in brackets.
totalLabelProfit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument
negatedLabelLoss (profit) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument
ifrs-fullProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrumentX duration, creditlabelProfit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrumentCommon practice: IAS 33.A14
documentationThe profit (loss) used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]
totalLabelProfit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument
ifrs-fullProfitLossBeforeTaxX duration, creditlabelProfit (loss) before taxExample: IAS 1.102, Example: IAS 1.103, Disclosure: IFRS 5.33 b (i), Example: IFRS 8.23, Example: IFRS 8.28 b
documentationThe profit (loss) before tax expense or income. [Refer: Profit (loss)]
totalLabelProfit (loss) before tax
ifrs-fullProfitLossFromContinuingOperationsX duration, creditlabelProfit (loss) from continuing operationsDisclosure: IAS 1.81 A a, Disclosure: IFRS 12.B12 b (vi), Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 b
documentationThe profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]
totalLabelProfit (loss) from continuing operations
ifrs-fullProfitLossFromContinuingOperationsAttributableToNoncontrollingInterestsX duration, creditlabelProfit (loss) from continuing operations attributable to non-controlling interestsExample: IFRS 5 -, Example: 11, Example: IFRS 5.33 d
documentationThe profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]
ifrs-fullProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityX duration, creditlabelProfit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per shareDisclosure: IAS 33.70 a
documentationThe profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations [member]; Profit (loss) from continuing operations]
ifrs-fullProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsX duration, creditlabelProfit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per shareDisclosure: IAS 33.70 a
documentationThe profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations]
ifrs-fullProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrumentX duration, creditlabelProfit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrumentCommon practice: IAS 33.A14
documentationThe profit (loss) from continuing operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations]
ifrs-fullProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrumentX duration, creditlabelProfit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrumentCommon practice: IAS 33.A14
documentationThe profit (loss) from continuing operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations]
ifrs-fullProfitLossFromDiscontinuedOperationsX duration, creditlabelProfit (loss) from discontinued operationsDisclosure: IAS 1.82 ea, Disclosure: IAS 1.98 e, Disclosure: IFRS 12.B12 b (vii), Disclosure: IFRS 5.33 a
documentationThe profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterestsX duration, creditlabelProfit (loss) from discontinued operations attributable to non-controlling interestsExample: IFRS 5 -, Example: 11, Example: IFRS 5.33 d
documentationThe profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityX duration, creditlabelProfit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per shareDisclosure: IAS 33.70 a
documentationThe profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations]
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsX duration, creditlabelProfit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per shareDisclosure: IAS 33.70 a
documentationThe profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations]
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrumentX duration, creditlabelProfit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrumentCommon practice: IAS 33.A14
documentationThe profit (loss) from discontinued operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations]
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrumentX duration, creditlabelProfit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrumentCommon practice: IAS 33.A14
documentationThe profit (loss) from discontinued operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations]
ifrs-fullProfitLossFromOperatingActivitiesX duration, creditlabelProfit (loss) from operating activitiesCommon practice: IAS 1.85, Example: IAS 32.IE33
documentationThe profit (loss) from operating activities of the entity. [Refer: Profit (loss)]
totalLabelProfit (loss) from operating activities
ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxX duration, creditlabelProfit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred taxDisclosure: IFRS 14.23
documentationThe profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss; Profit (loss)]
ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterestsX duration, creditlabelProfit (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 interestsExample: IFRS 14.23, Example: IFRS 14.IE1
documentationThe profit (loss), attributable to non-controlling interests, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Non-controlling interests]
ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParentX duration, creditlabelProfit (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 parentExample: IFRS 14.23, Example: IFRS 14.IE1
documentationThe profit (loss), attributable to owners of parent, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]
ifrs-fullProfitLossOfAcquireeX duration, creditlabelProfit (loss) of acquiree since acquisition dateDisclosure: IFRS 3.B64 q (i)
documentationThe profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]
ifrs-fullProfitLossOfCombinedEntityX duration, creditlabelProfit (loss) of combined entity as if combination occurred at beginning of periodDisclosure: IFRS 3.B64 q (ii)
documentationThe profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Profit (loss)]
ifrs-fullProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011X duration, creditlabelProfit (loss) recognised on exchanging construction services for financial assetDisclosure: SIC 29.6 A
documentationThe profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]
ifrs-fullProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011X duration, creditlabelProfit (loss) recognised on exchanging construction services for intangible assetDisclosure: SIC 29.6 A
documentationThe profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]
ifrs-fullProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestmentsX duration, creditlabelProfit (loss) on disposal of investments and changes in value of investmentsDisclosure: IAS 26.35 b (ix)
documentationThe profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]
ifrs-fullProgrammingAssetsX instant, debitlabelProgramming assetsCommon practice: IAS 1.55
documentationThe amount of assets relating to programming. [Refer: Assets]
ifrs-fullPropertyAmountContributedToFairValueOfPlanAssetsX instant, debitlabelReal estate, amount contributed to fair value of plan assetsExample: IAS 19.142 d
documentationThe amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullPropertyDevelopmentAndProjectManagementExpenseX duration, debitlabelProperty development and project management expenseCommon practice: IAS 1.85
documentationThe amount of expense arising from property development and project management.
ifrs-fullPropertyDevelopmentAndProjectManagementIncomeX duration, creditlabelProperty development and project management incomeCommon practice: IAS 1.85
documentationThe amount of income arising from property development and project management.
ifrs-fullPropertyIntendedForSaleInOrdinaryCourseOfBusinessX instant, debitlabelProperty intended for sale in ordinary course of businessCommon practice: IAS 1.55
documentationThe amount of property intended for sale in the ordinary course of business of the entity. Property is land or a building – or part of a building – or both.
ifrs-fullPropertyManagementExpenseX duration, debitlabelProperty management expenseCommon practice: IAS 1.112 c
documentationThe amount of expense relating to property management. Property is land or a building – or part of a building – or both.
ifrs-fullPropertyPlantAndEquipmentX instant, debitlabelProperty, plant and equipmentDisclosure: IAS 1.54 a, Disclosure: IAS 16.73 e
documentationThe 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.
totalLabelTotal property, plant and equipment
periodStartLabelProperty, plant and equipment at beginning of period
periodEndLabelProperty, plant and equipment at end of period
ifrs-fullPropertyPlantAndEquipmentAbstractlabelProperty, plant and equipment [abstract]
ifrs-fullPropertyPlantAndEquipmentByOperatingLeaseStatusAxisaxislabelProperty, plant and equipment by operating lease status [axis]Disclosure: IFRS 16.95
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullPropertyPlantAndEquipmentByOperatingLeaseStatusMembermember [default]labelProperty, plant and equipment by operating lease status [member]Disclosure: IFRS 16.95
documentationThis member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It also represents the standard value for the "Property, plant and equipment by operating lease status" axis if no other member is used. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssetsX instant, debitlabelProperty, plant and equipment, revalued assets, at costDisclosure: IAS 16.77 e
documentationThe amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUseX instant, debitlabelProperty, plant and equipment, assets retired from active use and not classified as held for saleExample: IAS 16.79 c
documentationThe amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentCarryingAmountOfRevaluedAssetsX instant, debitlabelProperty, plant and equipment, revalued assetsDisclosure: IAS 16.77
documentationThe amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentExpendituresRecognisedForConstructionsX instant, debitlabelProperty, plant and equipment, expenditures recognised in course of its constructionDisclosure: IAS 16.74 b
documentationThe amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction. [Refer: Carrying amount [member]; Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentFairValueUsedAsDeemedCostX instant, debitlabelProperty, plant and equipment fair value used as deemed costDisclosure: IFRS 1.30
documentationThe amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciatedX instant, debitlabelProperty, plant and equipment, gross carrying amount of fully depreciated assets still in useExample: IAS 16.79 b
documentationThe gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentMembermemberlabelProperty, plant and equipment [member]Disclosure: IAS 16.73, Example: IAS 36.127, Example: IFRS 16.53
documentationThis member stands for property, plant and equipment. It also represents the standard value for the "Classes of property, plant and equipment" axis if no other member is used. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentNotSubjectToOperatingLeasesMembermemberlabelProperty, plant and equipment not subject to operating leases [member]Disclosure: IFRS 16.95
documentationThis member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentPledgedAsSecurityX instant, debitlabelProperty, plant and equipment, pledged as securityDisclosure: IAS 16.74 a
documentationThe amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentProceedsBeforeIntendedUseMembermemberlabelProperty, Plant and Equipment-Proceeds before Intended Use [member]Disclosure: Expiry date 2024-01-01 IAS 16.81 N
documentationThis member stands for Property, Plant and Equipment-Proceeds before Intended Use (Amendments to IAS 16) issued in May 2020.
ifrs-fullPropertyPlantAndEquipmentRecognisedAsOfAcquisitionDateX instant, debitlabelProperty, plant and equipment recognised as of acquisition dateExample: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]]
ifrs-fullPropertyPlantAndEquipmentRestrictionsOnTitleX instant, debitlabelProperty, plant and equipment, restrictions on titleDisclosure: IAS 16.74 a
documentationThe amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentRevaluationAbstractlabelProperty, plant and equipment, revaluation [abstract]
ifrs-fullPropertyPlantAndEquipmentRevaluationSurplusX instant, creditlabelProperty, plant and equipment, revaluation surplusDisclosure: IAS 16.77 f
documentationThe amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]
ifrs-fullPropertyPlantAndEquipmentSubjectToOperatingLeasesMembermemberlabelProperty, plant and equipment subject to operating leases [member]Disclosure: IFRS 16.95
documentationThis member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentTemporarilyIdleX instant, debitlabelProperty, plant and equipment, temporarily idleExample: IAS 16.79 a
documentationThe amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullPropertyServiceChargeExpense(X) duration, debitlabelProperty service charge expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from charges related to servicing of property.
negatedLabelProperty service charge expense
ifrs-fullPropertyServiceChargeIncomeX duration, creditlabelProperty service charge incomeCommon practice: IAS 1.112 c
documentationThe amount of income arising from charges related to servicing of property.
ifrs-fullPropertyServiceChargeIncomeExpenseX duration, creditlabelProperty service charge income (expense)Common practice: IAS 1.112 c
documentationThe amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]
netLabelNet property service charge income (expense)
ifrs-fullPropertyServiceChargeIncomeExpenseAbstractlabelProperty service charge income (expense) [abstract]
ifrs-fullPropertyTaxExpenseX duration, debitlabelProperty tax expenseCommon practice: IAS 1.85
documentationThe amount of tax expense levied on property. Property is land or a building – or part of a building – or both.
ifrs-fullProportionOfOwnershipInterestInAssociateX.XX durationlabelProportion of ownership interest in associateDisclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.21 a (iv)
documentationThe proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]
ifrs-fullProportionOfOwnershipInterestInJointOperationX.XX durationlabelProportion of ownership interest in joint operationDisclosure: IFRS 12.21 a (iv)
documentationThe proportion of ownership interest in a joint operation attributable to the entity. [Refer: Joint operations [member]]
ifrs-fullProportionOfOwnershipInterestInJointVentureX.XX durationlabelProportion of ownership interest in joint ventureDisclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.21 a (iv)
documentationThe proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]
ifrs-fullProportionOfOwnershipInterestInSubsidiaryX.XX durationlabelProportion of ownership interest in subsidiaryDisclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.19B c
documentationThe proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]
ifrs-fullProportionOfOwnershipInterestsHeldByNoncontrollingInterestsX.XX durationlabelProportion of ownership interests held by non-controlling interestsDisclosure: IFRS 12.12 c
documentationThe proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]
ifrs-fullProportionOfVotingPowerHeldInAssociateX.XX durationlabelProportion of voting rights held in associateDisclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.21 a (iv)
documentationThe proportion of the voting rights in an associate held by the entity. [Refer: Associates [member]]
ifrs-fullProportionOfVotingPowerHeldInSubsidiaryX.XX durationlabelProportion of voting rights held in subsidiaryDisclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.19B c
documentationThe proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]]
ifrs-fullProportionOfVotingRightsHeldByNoncontrollingInterestsX.XX durationlabelProportion of voting rights held by non-controlling interestsDisclosure: IFRS 12.12 d
documentationThe proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]
ifrs-fullProportionOfVotingRightsHeldInJointOperationX.XX durationlabelProportion of voting rights held in joint operationDisclosure: IFRS 12.21 a (iv)
documentationThe proportion of the voting rights in a joint operation held by the entity. [Refer: Joint operations [member]]
ifrs-fullProportionOfVotingRightsHeldInJointVentureX.XX durationlabelProportion of voting rights held in joint ventureDisclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.21 a (iv)
documentationThe proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]]
ifrs-fullProvisionForCreditCommitmentsMembermemberlabelProvision for credit commitments [member]Common practice: IAS 37.84
documentationThis member stands for a provision for credit commitments entered into by the entity. [Refer: Other provisions [member]]
ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsX instant, creditlabelProvision for decommissioning, restoration and rehabilitation costsExample:IAS 37 – D Examples: disclosures, Example: IAS 37.8
documentationThe amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]
totalLabelTotal provision for decommissioning, restoration and rehabilitation costs
ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsAbstractlabelProvision for decommissioning, restoration and rehabilitation costs [abstract]
ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsMembermemberlabelProvision for decommissioning, restoration and rehabilitation costs [member]Example:IAS 37 – D Examples: disclosures, Example: IAS 37.8
documentationThis member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Other provisions [member]]
ifrs-fullProvisionForTaxesOtherThanIncomeTaxMembermemberlabelProvision for taxes other than income tax [member]Common practice: IAS 37.84
documentationThis member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Other provisions [member]]
ifrs-fullProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactionsX durationlabelProvision of guarantees or collateral by entity, related party transactionsExample: IAS 24.21 h
documentationThe amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactionsX durationlabelProvision of guarantees or collateral to entity, related party transactionsExample: IAS 24.21 h
documentationThe amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullProvisionsX instant, creditlabelProvisionsDisclosure: IAS 1.54 l
documentationThe amount of liabilities of uncertain timing or amount, including provisions for employee benefits.
totalLabelTotal provisions
ifrs-fullProvisionsAbstractlabelProvisions [abstract]
ifrs-fullProvisionsArisingFromLiabilityAdequacyTestsX instant, creditlabelProvisions arising from liability adequacy testsExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 d
documentationThe amount of provisions arising from an assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows. [Refer: Carrying amount [member]; Provisions]
ifrs-fullProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransactionX instant, creditlabelProvisions for doubtful debts related to outstanding balances of related party transactionDisclosure: IAS 24.18 c
documentationThe amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]
ifrs-fullProvisionsForEmployeeBenefitsX instant, creditlabelProvisions for employee benefitsDisclosure: IAS 1.78 d
documentationThe amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]
ifrs-fullProvisionsForFutureNonparticipatingBenefitsX instant, creditlabelProvisions for future non-participating benefitsExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 e
documentationThe amount of provisions for future non-participating benefits. [Refer: Provisions]
ifrs-fullProvisionUsedOtherProvisions(X) duration, debitlabelProvision used, other provisionsDisclosure: IAS 37.84 c
documentationThe amount used (ie incurred and charged against the provision) for other provisions. [Refer: Other provisions]
negatedLabelProvision used, other provisions
ifrs-fullPurchasedCallOptionsMembermemberlabelPurchased call options [member]Example: IFRS 7.B33, Example: IFRS 7.IG40B
documentationThis member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]]
ifrs-fullPurchaseOfAvailableforsaleFinancialAssetsX duration, creditlabelPurchase of available-for-sale financial assetsCommon practice: Expiry date 2023-01-01 IAS 7.16
documentationThe cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]
ifrs-fullPurchaseOfBiologicalAssetsX duration, creditlabelPurchase of biological assetsCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of biological assets. [Refer: Biological assets]
ifrs-fullPurchaseOfExplorationAndEvaluationAssetsX duration, creditlabelPurchase of exploration and evaluation assetsCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
ifrs-fullPurchaseOfFinancialInstrumentsClassifiedAsInvestingActivitiesX duration, creditlabelPurchase of financial instruments, classified as investing activitiesCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullPurchaseOfIntangibleAssetsClassifiedAsInvestingActivities(X) duration, creditlabelPurchase of intangible assets, classified as investing activitiesExample: IAS 7.16 a
documentationThe cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
negatedTerseLabelPurchase of intangible assets
ifrs-fullPurchaseOfInterestsInAssociatesX duration, creditlabelPurchase of interests in associatesCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of interests in associates. [Refer: Associates [member]]
ifrs-fullPurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethodX duration, creditlabelPurchase of interests in investments accounted for using equity methodCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
ifrs-fullPurchaseOfInvestmentPropertyX duration, creditlabelPurchase of investment propertyCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of investment property. [Refer: Investment property]
ifrs-fullPurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX duration, creditlabelPurchase of investments other than investments accounted for using equity methodCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
ifrs-fullPurchaseOfMiningAssetsX duration, creditlabelPurchase of mining assetsCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of mining assets. [Refer: Mining assets]
ifrs-fullPurchaseOfOilAndGasAssetsX duration, creditlabelPurchase of oil and gas assetsCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]
ifrs-fullPurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities(X) duration, creditlabelPurchase of other long-term assets, classified as investing activitiesExample: IAS 7.16 a
documentationThe 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]
negatedTerseLabelPurchase of other long-term assets
ifrs-fullPurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities(X) duration, creditlabelPurchase of property, plant and equipment, classified as investing activitiesExample: IAS 7.16 a
documentationThe cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
negatedTerseLabelPurchase of property, plant and equipment
ifrs-fullPurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssetsX duration, creditlabelPurchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assetsCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]
ifrs-fullPurchaseOfTreasurySharesX duration, debitlabelPurchase of treasury sharesCommon practice: IAS 1.106 d
documentationThe decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]
ifrs-fullPurchasesFairValueMeasurementAssetsX duration, debitlabelPurchases, fair value measurement, assetsDisclosure: IFRS 13.93 e (iii)
documentationThe increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]
ifrs-fullPurchasesFairValueMeasurementEntitysOwnEquityInstrumentsX duration, creditlabelPurchases, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iii)
documentationThe increase in the fair value measurement of the entity’s own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
ifrs-fullPurchasesFairValueMeasurementLiabilitiesX duration, creditlabelPurchases, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (iii)
documentationThe increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]]
ifrs-fullPurchasesOfGoodsRelatedPartyTransactionsX duration, debitlabelPurchases of goods, related party transactionsExample: IAS 24.21 a
documentationThe amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]
ifrs-fullPurchasesOfPropertyAndOtherAssetsRelatedPartyTransactionsX duration, debitlabelPurchases of property and other assets, related party transactionsExample: IAS 24.21 b
documentationThe amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]]
ifrs-fullQualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssetsX instant, debitlabelQualifying insurance policies, amount contributed to fair value of plan assetsCommon practice: IAS 19.142, Common practice: IAS 19.8
documentationThe amount qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullQualifyingInsurancePoliciesPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelQualifying insurance policies, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142, Common practice: IAS 19.8
documentationThe percentage qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Qualifying insurance policies, amount contributed to fair value of plan assets]
ifrs-fullQualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15RetrospectivelytextlabelQualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectivelyDisclosure: IFRS 15.C6 b
documentationThe qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.
ifrs-fullQualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurancetextlabelQualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insuranceDisclosure: Expiry date 2023-01-01 IFRS 4.39C c (iii)
documentationQualitative description of the effect on the financial statements of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
ifrs-fullQualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9textlabelQualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9Disclosure: Expiry date 2023-01-01 IFRS 4.39D c
documentationQualitative description of the effect on the financial statements of change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
ifrs-fullQualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssetstextlabelQualitative information about continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42E f
documentationQualitative information about the entity’s continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets]
ifrs-fullQualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapitaltextlabelQualitative information about entity’s objectives, policies and processes for managing capitalDisclosure: IAS 1.135 a
documentationQualitative information about the entity’s objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [member]]
ifrs-fullQualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffecttextlabelQualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effectDisclosure: Expiry date 2023-01-01 IFRS 4.39 A b
documentationQualitative information about sensitivity to insurance risk, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer’s future cash flows. [Refer: Types of insurance contracts [member]]
ifrs-fullQuantitativeInformationAboutDerivativesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatorytext blocklabelQuantitative information about derivatives that have yet to transition to alternative benchmark rate [text block]Disclosure: IFRS 7.24 J b (iii)
documentationThe quantitative information about derivatives that have yet to transition to an alternative benchmark rate.
ifrs-fullQuantitativeInformationAboutNonderivativeFinancialAssetsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatorytext blocklabelQuantitative information about non-derivative financial assets that have yet to transition to alternative benchmark rate [text block]Disclosure: IFRS 7.24 J b (i)
documentationThe quantitative information about non-derivative financial assets that have yet to transition to an alternative benchmark rate.
ifrs-fullQuantitativeInformationAboutNonderivativeFinancialLiabilitiesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatorytext blocklabelQuantitative information about non-derivative financial liabilities that have yet to transition to alternative benchmark rate [text block]Disclosure: IFRS 7.24 J b (ii)
documentationThe quantitative information about non-derivative financial liabilities that have yet to transition to an alternative benchmark rate.
ifrs-fullRangeAxisaxislabelRange [axis]Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: IFRS 2.45 d, Common practice: IFRS 7.7
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCosttextlabelRange of estimates within which fair value is likely to lie for biological assets, at costDisclosure: IAS 41.54 c
documentationThe range of estimates within which fair value is highly likely to lie for biological assets when their fair value cannot be measured reliably and the entity measures them at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextlabelRange of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value modelDisclosure: IAS 40.78 c
documentationThe range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModeltextlabelRange of estimates within which fair value is likely to lie for investment property, cost modelDisclosure: IAS 40.79 e (iii)
documentationThe range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property]
ifrs-fullRangesMembermember [default]labelRanges [member]Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: IFRS 2.45 d, Common practice: IFRS 7.7
documentationThis member stands for aggregate ranges. It also represents the standard value for the "Range" axis if no other member is used.
ifrs-fullRangesOfExercisePricesForOutstandingShareOptionsAxisaxislabelRanges of exercise prices for outstanding share options [axis]Disclosure: IFRS 2.45 d
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullRangesOfExercisePricesForOutstandingShareOptionsMembermember [default]labelRanges of exercise prices for outstanding share options [member]Disclosure: IFRS 2.45 d
documentationThis member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the "Ranges of exercise prices for outstanding share options" axis if no other member is used. [Refer: Ranges [member]]
ifrs-fullRatedCreditExposuresX instantlabelRated credit exposuresExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 c
documentationThe amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullRateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalancesX.XX instantlabelRate of return used to reflect time value of money, regulatory deferral account balancesDisclosure: IFRS 14.33 b
documentationThe rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
ifrs-fullRateregulatedActivitiesMembermember [default]labelRate-regulated activities [member]Disclosure: IFRS 14.30, Disclosure: IFRS 14.33
documentationThis member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the "Types of rate-regulated activities" axis if no other member is used.
ifrs-fullRawMaterialsX instant, debitlabelCurrent raw materialsExample: IAS 1.78 c, Common practice: IAS 2.37
documentationA classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories]
ifrs-fullRawMaterialsAndConsumablesUsedX duration, debitlabelRaw materials and consumables usedExample: IAS 1.102, Disclosure: IAS 1.99
documentationThe amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]
negatedLabelRaw materials and consumables used
ifrs-fullRealEstatePercentageContributedToFairValueOfPlanAssetsX.XX instantlabelReal estate, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 d
documentationThe percentage real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Real estate, amount contributed to fair value of plan assets]
ifrs-fullReceiptsFromContractsHeldForDealingOrTradingPurposeX duration, debitlabelReceipts from contracts held for dealing or trading purposesExample: IAS 7.14 g
documentationThe cash inflow from contracts held for dealing or trading purposes.
ifrs-fullReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefitsX duration, debitlabelReceipts from premiums and claims, annuities and other policy benefitsExample: Expiry date 2023-01-01 IAS 7.14 e
documentationThe cash inflow from premiums and claims, annuities and other policy benefits.
ifrs-fullReceiptsFromRentsAndSubsequentSalesOfSuchAssetsX duration, debitlabelReceipts from rents and subsequent sales of assets held for rental to others and subsequently held for saleExample: IAS 7.14
documentationThe cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale.
ifrs-fullReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenueX duration, debitlabelReceipts from royalties, fees, commissions and other revenueExample: IAS 7.14 b
documentationThe cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]
ifrs-fullReceiptsFromSalesOfGoodsAndRenderingOfServicesX duration, debitlabelReceipts from sales of goods and rendering of servicesExample: IAS 7.14 a
documentationThe cash inflow from sales of goods and rendering of services.
ifrs-fullReceivablesAndPayablesRelatedToInsuranceContractsX instant, creditlabelReceivables and payables related to insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 g
documentationThe amount of receivables and payables related to insurance contracts (amounts currently due to and from agents, brokers and policyholders related to insurance contracts).
ifrs-fullReceivablesDueFromAssociatesX instant, debitlabelReceivables due from associatesCommon practice: IAS 1.78 b
documentationThe amount of receivables due from associates. [Refer: Associates [member]]
ifrs-fullReceivablesDueFromJointVenturesX instant, debitlabelReceivables due from joint venturesCommon practice: IAS 1.78 b
documentationThe amount of receivables due from joint ventures. [Refer: Joint ventures [member]]
ifrs-fullReceivablesFromContractsWithCustomersX instant, debitlabelReceivables from contracts with customersDisclosure: IFRS 15.105, Disclosure: IFRS 15.116 a
documentationThe 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.
totalLabelTotal receivables from contracts with customers
periodStartLabelReceivables from contracts with customers at beginning of period
periodEndLabelReceivables from contracts with customers at end of period
ifrs-fullReceivablesFromContractsWithCustomersAbstractlabelReceivables from contracts with customers [abstract]
ifrs-fullReceivablesFromRentalOfPropertiesX instant, debitlabelReceivables from rental of propertiesCommon practice: IAS 1.78 b
documentationThe amount of receivables arising from the rental of properties. Property is land or a building – or part of a building – or both.
ifrs-fullReceivablesFromSaleOfPropertiesX instant, debitlabelReceivables from sale of propertiesCommon practice: IAS 1.78 b
documentationThe amount of receivables arising from the sale of properties. Property is land or a building – or part of a building – or both.
ifrs-fullReceivablesFromTaxesOtherThanIncomeTaxX instant, debitlabelReceivables from taxes other than income taxCommon practice: IAS 1.78 b
documentationThe amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.
ifrs-fullRecipesFormulaeModelsDesignsAndPrototypesX instant, debitlabelRecipes, formulae, models, designs and prototypesExample: IAS 38.119 f
documentationThe amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
ifrs-fullRecipesFormulaeModelsDesignsAndPrototypesMembermemberlabelRecipes, formulae, models, designs and prototypes [member]Example: IAS 38.119 f
documentationThis member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
ifrs-fullReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax(X) duration, debitlabelReclassification adjustments on application of overlay approach, before taxDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe 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]
negatedLabelReclassification adjustments on application of overlay approach, before tax
ifrs-fullReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTax(X) duration, debitlabelReclassification adjustments on application of overlay approach, net of taxDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe 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]
negatedLabelReclassification adjustments on application of overlay approach, net of tax
ifrs-fullReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTaxX duration, debitlabelReclassification adjustments on available-for-sale financial assets, before taxDisclosure: Expiry date 2023-01-01 IAS 1.92, Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)
documentationThe 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]
negatedLabelReclassification adjustments on available-for-sale financial assets, before tax
ifrs-fullReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax(X) duration, debitlabelReclassification adjustments on available-for-sale financial assets, net of taxDisclosure: Expiry date 2023-01-01 IAS 1.92, Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)
documentationThe 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]
negatedLabelReclassification adjustments on available-for-sale financial assets, net of tax
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesBeforeTax(X) duration, debitlabelReclassification adjustments on cash flow hedges, before taxDisclosure: IAS 1.92, Disclosure: Expiry date 2023-01-01 IFRS 7.23 d
documentationThe 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]
negatedLabelReclassification adjustments on cash flow hedges, before tax
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTaxX duration, debitlabelReclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of taxDisclosure: IFRS 7.24C b (iv), Disclosure: IFRS 7.24E a
documentationThe amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTaxX duration, debitlabelReclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of taxDisclosure: IFRS 7.24C b (iv), Disclosure: IFRS 7.24E a
documentationThe amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTaxX duration, debitlabelReclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of taxDisclosure: IFRS 7.24E a
documentationThe amount of reclassification adjustments on cash flow hedges for which the reserve of cash flow hedges will not be recovered in one or more future periods, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesNetOfTaxX duration, debitlabelReclassification adjustments on cash flow hedges, net of taxDisclosure: IAS 1.92, Disclosure: Expiry date 2023-01-01 IFRS 7.23 d, Disclosure: IFRS 7.24C b (iv), Disclosure: IFRS 7.24E a
documentationThe 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]
negatedLabelReclassification adjustments on cash flow hedges, net of tax
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax(X) duration, debitlabelReclassification adjustments on change in value of foreign currency basis spreads, before taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on change in value of foreign currency basis spreads, before tax
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax(X) duration, debitlabelReclassification adjustments on change in value of foreign currency basis spreads, net of taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on change in value of foreign currency basis spreads, net of tax
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax(X) duration, debitlabelReclassification adjustments on change in value of forward elements of forward contracts, before taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on change in value of forward elements of forward contracts, before tax
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax(X) duration, debitlabelReclassification adjustments on change in value of forward elements of forward contracts, net of taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on change in value of forward elements of forward contracts, net of tax
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax(X) duration, debitlabelReclassification adjustments on change in value of time value of options, before taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on change in value of time value of options, before tax
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax(X) duration, debitlabelReclassification adjustments on change in value of time value of options, net of taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on change in value of time value of options, net of tax
ifrs-fullReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax(X) duration, debitlabelReclassification adjustments on exchange differences on translation of foreign operations, before taxDisclosure: IAS 1.92, Disclosure: IAS 21.48
documentationThe 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]
negatedLabelReclassification adjustments on exchange differences on translation of foreign operations, before tax
ifrs-fullReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax(X) duration, debitlabelReclassification adjustments on exchange differences on translation of foreign operations, net of taxDisclosure: IAS 1.92, Disclosure: IAS 21.48
documentationThe 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]
negatedLabelReclassification adjustments on exchange differences on translation of foreign operations, net of tax
ifrs-fullReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax(X) duration, debitlabelReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before taxDisclosure: Effective 2023-01-01 IAS 1.92, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.91 a, Disclosure: Effective 2023-01-01 IFRS 17.B135 a
documentationThe amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
negatedLabelReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
ifrs-fullReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax(X) duration, debitlabelReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of taxDisclosure: Effective 2023-01-01 IAS 1.92, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.91 a, Disclosure: Effective 2023-01-01 IFRS 17.B135 a
documentationThe amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
negatedLabelReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTaxX duration, debitlabelReclassification adjustments on financial assets measured at fair value through other comprehensive income, before taxDisclosure: IAS 1.92, Disclosure: IFRS 7.20 a (viii)
documentationThe 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]
negatedLabelReclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax(X) duration, debitlabelReclassification adjustments on financial assets measured at fair value through other comprehensive income, net of taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTaxX duration, debitlabelReclassification adjustments on financial assets that have been de-designated from overlay approach, before taxDisclosure: Effective on first application of IFRS 9 IFRS 4.39L f (iii)
documentationThe amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTaxX duration, debitlabelReclassification adjustments on financial assets that have been de-designated from overlay approach, net of taxDisclosure: Effective on first application of IFRS 9 IFRS 4.39L f (iii)
documentationThe amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
ifrs-fullReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax(X) duration, debitlabelReclassification adjustments on hedges of net investments in foreign operations, before taxDisclosure: IAS 1.92, Disclosure: IAS 39.102, Disclosure: IFRS 9.6.5.14
documentationThe 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]
negatedLabelReclassification adjustments on hedges of net investments in foreign operations, before tax
ifrs-fullReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTaxX duration, debitlabelReclassification adjustments on hedges of net investments in foreign operations, net of taxDisclosure: IAS 1.92, Disclosure: IAS 39.102, Disclosure: IFRS 7.24C b (iv), Disclosure: IFRS 7.24E a, Disclosure: IFRS 9.6.5.14
documentationThe 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]
negatedLabelReclassification adjustments on hedges of net investments in foreign operations, net of tax
ifrs-fullReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax(X) duration, debitlabelReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before taxDisclosure: Effective 2023-01-01 IAS 1.92, Disclosure: Effective 2023-01-01 IFRS 17.91 a, Disclosure: Effective 2023-01-01 IFRS 17.B135 a
documentationThe amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
negatedLabelReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax
ifrs-fullReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax(X) duration, debitlabelReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of taxDisclosure: Effective 2023-01-01 IAS 1.92, Disclosure: Effective 2023-01-01 IFRS 17.91 a, Disclosure: Effective 2023-01-01 IFRS 17.B135 a
documentationThe amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
negatedLabelReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax
ifrs-fullReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax(X) duration, debitlabelReclassification adjustments on net movement in regulatory deferral account balances, before taxDisclosure: IFRS 14.22 b
documentationThe 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]
negatedLabelReclassification adjustments on net movement in regulatory deferral account balances, before tax
ifrs-fullReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax(X) duration, debitlabelReclassification adjustments on net movement in regulatory deferral account balances, net of taxDisclosure: IFRS 14.22 b
documentationThe 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]
negatedLabelReclassification adjustments on net movement in regulatory deferral account balances, net of tax
ifrs-fullReclassificationIntoAvailableforsaleFinancialAssetsX duration, debitlabelReclassification into available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.12
documentationThe amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]
ifrs-fullReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLossX duration, debitlabelReclassification into financial assets at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12
documentationThe amount of financial assets reclassified into the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullReclassificationIntoHeldtomaturityInvestmentsX duration, debitlabelReclassification into held-to-maturity investmentsDisclosure: Expiry date 2023-01-01 IFRS 7.12
documentationThe amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]
ifrs-fullReclassificationIntoLoansAndReceivablesX duration, debitlabelReclassification into loans and receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.12
documentationThe amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueX durationlabelReclassification of financial assets out of measured at amortised cost into measured at fair value through profit or lossDisclosure: IFRS 7.12B c
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncomeX durationlabelReclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive incomeDisclosure: IFRS 7.12B c
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCostX durationlabelReclassification of financial assets out of measured at fair value through profit or loss into measured at amortised costDisclosure: IFRS 7.12B c
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCostX durationlabelReclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised costDisclosure: IFRS 7.12B c
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLossX durationlabelReclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or lossDisclosure: IFRS 7.12B c
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncomeX durationlabelReclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive incomeDisclosure: IFRS 7.12B c
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReclassificationOutOfAvailableforsaleFinancialAssetsX duration, creditlabelReclassification out of available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.12, Disclosure: Expiry date 2023-01-01 IFRS 7.12 A a
documentationThe amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]
ifrs-fullReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLossX duration, creditlabelReclassification out of financial assets at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12, Disclosure: Expiry date 2023-01-01 IFRS 7.12 A a
documentationThe amount of financial assets reclassified out of the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullReclassificationOutOfHeldtomaturityInvestmentsX duration, creditlabelReclassification out of held-to-maturity investmentsDisclosure: Expiry date 2023-01-01 IFRS 7.12
documentationThe amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]
ifrs-fullReclassificationOutOfLoansAndReceivablesX duration, creditlabelReclassification out of loans and receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.12
documentationThe amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets]
ifrs-fullReclassifiedItemsAxisaxislabelReclassified items [axis]Disclosure: IAS 1.41
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullReclassifiedItemsMembermember [default]labelReclassified items [member]Disclosure: IAS 1.41
documentationThis member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the "Reclassified items" axis if no other member is used.
ifrs-fullRecognisedAssetsDefinedBenefitPlanX instant, debitlabelNet defined benefit assetCommon practice: IAS 1.55
documentationThe amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]
ifrs-fullRecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant, debitlabelRecognised assets representing continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42E a
documentationThe amount of assets recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.
ifrs-fullRecognisedLiabilitiesDefinedBenefitPlanX instant, creditlabelNet defined benefit liabilityCommon practice: IAS 1.55
documentationThe amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]
ifrs-fullRecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant, creditlabelRecognised liabilities representing continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42E a
documentationThe amount of liabilities recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.
ifrs-fullReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstractlabelReconciliation of accounting profit multiplied by applicable tax rates [abstract]
ifrs-fullReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstractlabelReconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
ifrs-fullReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstractlabelReconciliation of average effective tax rate and applicable tax rate [abstract]
ifrs-fullReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstractlabelReconciliation of changes in allowance account for credit losses of financial assets [abstract]
ifrs-fullReconciliationOfChangesInBiologicalAssetsAbstractlabelReconciliation of changes in biological assets [abstract]
ifrs-fullReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstractlabelReconciliation of changes in contingent liabilities recognised in business combination [abstract]
ifrs-fullReconciliationOfChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstractlabelReconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]
ifrs-fullReconciliationOfChangesInDeferredTaxLiabilityAssetAbstractlabelReconciliation of changes in deferred tax liability (asset) [abstract]
ifrs-fullReconciliationOfChangesInFairValueMeasurementAssetsAbstractlabelReconciliation of changes in fair value measurement, assets [abstract]
ifrs-fullReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstractlabelReconciliation of changes in fair value measurement, entity’s own equity instruments [abstract]
ifrs-fullReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstractlabelReconciliation of changes in fair value measurement, liabilities [abstract]
ifrs-fullReconciliationOfChangesInGoodwillAbstractlabelReconciliation of changes in goodwill [abstract]
ifrs-fullReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstractlabelReconciliation of changes in intangible assets and goodwill [abstract]
ifrs-fullReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstractlabelReconciliation of changes in intangible assets other than goodwill [abstract]
ifrs-fullReconciliationOfChangesInInvestmentPropertyAbstractlabelReconciliation of changes in investment property [abstract]
ifrs-fullReconciliationOfChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstractlabelReconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-fullReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstractlabelReconciliation of changes in net assets available for benefits [abstract]
ifrs-fullReconciliationOfChangesInOtherProvisionsAbstractlabelReconciliation of changes in other provisions [abstract]
ifrs-fullReconciliationOfChangesInPropertyPlantAndEquipmentAbstractlabelReconciliation of changes in property, plant and equipment [abstract]
ifrs-fullReconciliationOfChangesInReinsuranceAssetsAbstractlabelReconciliation of changes in reinsurance assets [abstract]
ifrs-fullReconciliationOfFairValueOfCreditDerivativeAbstractlabelReconciliation of fair value of credit derivative [abstract]
ifrs-fullReconciliationOfNominalAmountOfCreditDerivativeAbstractlabelReconciliation of nominal amount of credit derivative [abstract]
ifrs-fullReconciliationOfNumberOfSharesOutstandingAbstractlabelReconciliation of number of shares outstanding [abstract]
ifrs-fullReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstractlabelReconciliation of regulatory deferral account credit balances [abstract]
ifrs-fullReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstractlabelReconciliation of regulatory deferral account debit balances [abstract]
ifrs-fullReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstractlabelReconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied [abstract]
ifrs-fullReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstractlabelReconciliation of undiscounted lease payments to net investment in finance lease [abstract]
ifrs-fullRecoverableAmountOfAssetOrCashgeneratingUnitX instant, debitlabelRecoverable amount of asset or cash-generating unitDisclosure: IAS 36.130 e
documentationThe higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Cash-generating units [member]]
ifrs-fullRecurringFairValueMeasurementMembermemberlabelRecurring fair value measurement [member]Disclosure: IFRS 13.93 a
documentationThis member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]
ifrs-fullRedesignatedAmountMembermemberlabelRedesignated amount [member]Common practice: IFRS 1.29
documentationThis member stands for the amount that has been redesignated during the transition to IFRSs.
ifrs-fullRedesignatedFinancialAssetAsAvailableforsaleX instant, debitlabelRedesignated financial asset as available-for-saleDisclosure: Expiry date 2023-01-01 IFRS 1.29
documentationThe amount of financial assets redesignated as available-for-sale on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]
ifrs-fullRedesignatedFinancialAssetAtFairValueThroughProfitOrLossX instant, debitlabelRedesignated financial asset as at fair value through profit or lossDisclosure: IFRS 1.29
documentationThe amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial assets]
ifrs-fullRedesignatedFinancialLiabilityAtFairValueThroughProfitOrLossX instant, creditlabelRedesignated financial liability as at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 1.29, Disclosure: IFRS 1.29 A
documentationThe amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial liabilities]
ifrs-fullRedesignatedMembermember [default]labelRedesignated [member]Disclosure: IFRS 1.29
documentationThis member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard value for the "Redesignation" axis if no other member is used.
ifrs-fullRedesignationAxisaxislabelRedesignation [axis]Disclosure: IFRS 1.29
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullReductionOfIssuedCapitalX duration, debitlabelReduction of issued capitalCommon practice: IAS 1.106 d
documentationThe decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]
ifrs-fullRefundsProvisionX instant, creditlabelRefunds provisionExample: IAS 37 -, Example: 4 Refunds policy, Example: IAS 37.87
documentationThe amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]
totalLabelTotal refunds provision
ifrs-fullRefundsProvisionAbstractlabelRefunds provision [abstract]
ifrs-fullRefundsProvisionMembermemberlabelRefunds provision [member]Example: IAS 37 -, Example: 4 Refunds policy, Example: IAS 37.87
documentationThis member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]
ifrs-fullRegulatoryDeferralAccountBalancesAxisaxislabelRegulatory deferral account balances [axis]Disclosure: IFRS 14.B22
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullRegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMembermemberlabelRegulatory deferral account balances classified as disposal groups [member]Disclosure: IFRS 14.B22
documentationThis member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]
ifrs-fullRegulatoryDeferralAccountBalancesMembermember [default]labelRegulatory deferral account balances [member]Disclosure: IFRS 14.B22
documentationThis member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the "Regulatory deferral account balances" axis if no other member is used.
ifrs-fullRegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMembermemberlabelRegulatory deferral account balances not classified as disposal groups [member]Disclosure: IFRS 14.B22
documentationThis member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]
ifrs-fullRegulatoryDeferralAccountCreditBalancesX instant, creditlabelRegulatory deferral account credit balancesDisclosure: IFRS 14.20 b, Disclosure: IFRS 14.33 a, Disclosure: IFRS 14.35
documentationThe amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]]
totalLabelTotal regulatory deferral account credit balances
periodStartLabelRegulatory deferral account credit balances at beginning of period
periodEndLabelRegulatory deferral account credit balances at end of period
ifrs-fullRegulatoryDeferralAccountCreditBalancesAbstractlabelRegulatory deferral account credit balances [abstract]
ifrs-fullRegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityX instant, creditlabelRegulatory deferral account credit balances and related deferred tax liabilityDisclosure: IFRS 14.24, Disclosure: IFRS 14.B11 a
documentationThe 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]
totalLabelTotal regulatory deferral account credit balances and related deferred tax liability
ifrs-fullRegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstractlabelRegulatory deferral account credit balances and related deferred tax liability [abstract]
ifrs-fullRegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroupX instant, creditlabelRegulatory deferral account credit balances directly related to disposal groupDisclosure: IFRS 14.25
documentationThe amount of regulatory deferral account credit balances that are directly related to a disposal group. [Refer: Regulatory deferral account credit balances; Disposal groups classified as held for sale [member]]
ifrs-fullRegulatoryDeferralAccountDebitBalancesX instant, debitlabelRegulatory deferral account debit balancesDisclosure: IFRS 14.20 a, Disclosure: IFRS 14.33 a, Disclosure: IFRS 14.35
documentationThe amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]]
totalLabelTotal regulatory deferral account debit balances
periodStartLabelRegulatory deferral account debit balances at beginning of period
periodEndLabelRegulatory deferral account debit balances at end of period
ifrs-fullRegulatoryDeferralAccountDebitBalancesAbstractlabelRegulatory deferral account debit balances [abstract]
ifrs-fullRegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetX instant, debitlabelRegulatory deferral account debit balances and related deferred tax assetDisclosure: IFRS 14.24, Disclosure: IFRS 14.B11 a
documentationThe 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]
totalLabelTotal regulatory deferral account debit balances and related deferred tax asset
ifrs-fullRegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstractlabelRegulatory deferral account debit balances and related deferred tax asset [abstract]
ifrs-fullRegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroupX instant, debitlabelRegulatory deferral account debit balances directly related to disposal groupDisclosure: IFRS 14.25
documentationThe amount of regulatory deferral account debit balances that are directly related to a disposal group. [Refer: Regulatory deferral account debit balances; Disposal groups classified as held for sale [member]]
ifrs-fullRegulatoryEnvironmentsAxisaxislabelRegulatory environments [axis]Example: IAS 19.138 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullRegulatoryEnvironmentsMembermember [default]labelRegulatory environments [member]Example: IAS 19.138 c
documentationThis member stands for all regulatory environments. It also represents the standard value for the "Regulatory environments" axis if no other member is used.
ifrs-fullReimbursementRightsAtFairValueX instant, debitlabelReimbursement rights related to defined benefit obligation, at fair valueDisclosure: IAS 19.140 b
documentationThe 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]]
periodStartLabelReimbursement rights related to defined benefit obligation, at fair value at beginning of period
periodEndLabelReimbursement rights related to defined benefit obligation, at fair value at end of period
ifrs-fullReinsuranceAssetsX instant, debitlabelReinsurance assetsDisclosure: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe amount of a cedant’s net contractual rights under a reinsurance contract.
periodStartLabelReinsurance assets at beginning of period
periodEndLabelReinsurance assets at end of period
ifrs-fullReinsuranceContractsHeldMembermemberlabelReinsurance contracts held [member]Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98
documentationThis member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [member]]
ifrs-fullReinsuranceContractsHeldThatAreAssetsX instant, debitlabelReinsurance contracts held that are assetsDisclosure: Effective 2023-01-01 IAS 1.54 da, Disclosure: Effective 2023-01-01 IFRS 17.78 c
documentationThe amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]]
ifrs-fullReinsuranceContractsHeldThatAreLiabilitiesX instant, creditlabelReinsurance contracts held that are liabilitiesDisclosure: Effective 2023-01-01 IAS 1.54 ma, Disclosure: Effective 2023-01-01 IFRS 17.78 d
documentationThe amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]
ifrs-fullReinsurersShareOfAmountArisingFromInsuranceContractsMembermemberlabelReinsurer’s share of amount arising from insurance contracts [member]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThis member stands for the reinsurer’s share of the amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullRelatedPartiesMembermemberlabelRelated parties [member]Disclosure: IAS 24.19
documentationThis member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Joint ventures [member]; Key management personnel of entity or parent [member]]
ifrs-fullRelatedPartyTransactionsAbstractlabelRelated party transactions [abstract]
ifrs-fullRemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019DURlabelRemaining amortisation period of intangible assets material to entityDisclosure: IAS 38.122 b
documentationThe remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]
ifrs-fullRemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilitiesX instant, creditlabelRemaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilitiesDisclosure: Effective 2023-01-01 IFRS 17.132 b (i)
documentationThe amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.
ifrs-fullRemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019DURlabelRemaining recovery period of regulatory deferral account debit balancesDisclosure: IFRS 14.33 c
documentationThe remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]
ifrs-fullRemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019DURlabelRemaining reversal period of regulatory deferral account credit balancesDisclosure: IFRS 14.33 c
documentationThe remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]
ifrs-fullRemainingUnamortisedGainsAndLossesArisingOnBuyingReinsuranceX instant, creditlabelRemaining unamortised gains (losses) arising on buying reinsuranceDisclosure: Expiry date 2023-01-01 IFRS 4.37 b (ii)
documentationThe amount of unamortised deferred gains (losses) arising from the purchase of reinsurance.
periodStartLabelRemaining unamortised gains (losses) arising on buying reinsurance at beginning of period
periodEndLabelRemaining unamortised gains (losses) arising on buying reinsurance at end of period
ifrs-fullRentalExpenseX duration, debitlabelRental expenseCommon practice: IAS 1.85
documentationThe amount of expense recognised on rental activities.
ifrs-fullRentalIncomeX duration, creditlabelRental incomeCommon practice: IAS 1.112 c
documentationThe amount of income recognised from rental activities.
ifrs-fullRentalIncomeFromInvestmentPropertyX duration, creditlabelRental income from investment propertyDisclosure: IAS 40.75 f (i)
documentationThe amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]
ifrs-fullRentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseX duration, creditlabelRental income from investment property, net of direct operating expenseCommon practice: IAS 1.112 c
documentationThe 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]
netLabelRental income from investment property, net of direct operating expense
ifrs-fullRentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstractlabelRental income from investment property, net of direct operating expense [abstract]
ifrs-fullRentDeferredIncomeX instant, creditlabelRent deferred incomeCommon practice: IAS 1.78
documentationThe amount of deferred income arising on rental activity. [Refer: Deferred income other than contract liabilities]
ifrs-fullRentDeferredIncomeClassifiedAsCurrentX instant, creditlabelRent deferred income classified as currentCommon practice: IAS 1.78
documentationThe amount of rent deferred income classified as current. [Refer: Rent deferred income]
ifrs-fullRentDeferredIncomeClassifiedAsNoncurrentX instant, creditlabelRent deferred income classified as non-currentCommon practice: IAS 1.78
documentationThe amount of rent deferred income classified as non-current. [Refer: Rent deferred income]
ifrs-fullRentMeasurementInputMembermemberlabelRent, measurement input [member]Common practice: IFRS 13.93 d
documentationThis member stands for the rent used as a measurement input.
ifrs-fullRepairsAndMaintenanceExpenseX duration, debitlabelRepairs and maintenance expenseCommon practice: IAS 1.85
documentationThe amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.
ifrs-fullRepaymentsOfBondsNotesAndDebenturesX duration, creditlabelRepayments of bonds, notes and debenturesCommon practice: IAS 7.17
documentationThe cash outflow for repayments of bonds, notes and debentures.
ifrs-fullRepaymentsOfBorrowingsClassifiedAsFinancingActivities(X) duration, creditlabelRepayments of borrowings, classified as financing activitiesExample: IAS 7.17 d
documentationThe cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
negatedTerseLabelRepayments of borrowings
ifrs-fullRepaymentsOfCurrentBorrowingsX duration, creditlabelRepayments of current borrowingsCommon practice: IAS 7.17
documentationThe cash outflow for repayments of current borrowings. [Refer: Current borrowings]
ifrs-fullRepaymentsOfNoncurrentBorrowingsX duration, creditlabelRepayments of non-current borrowingsCommon practice: IAS 7.17
documentationThe cash outflow for repayments of non-current borrowings. [Refer: Borrowings]
ifrs-fullRepaymentsOfSubordinatedLiabilitiesX duration, creditlabelRepayments of subordinated liabilitiesCommon practice: IAS 7.17
documentationThe cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]
ifrs-fullReportableSegmentsMembermemberlabelReportable segments [member]Example: IAS 19.138 d, Disclosure: IFRS 15.115, Example: Effective 2023-01-01 IFRS 17.96 c, Disclosure: IFRS 8.23
documentationThis member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]
ifrs-fullReportedIfInComplianceWithRequirementOfIFRSMembermemberlabelReported if in compliance with requirement of IFRS [member]Common practice: IAS 1.20 d
documentationThis member stands for the information that would have been reported in the financial statements by the entity if it was in compliance with the requirement of an IFRS, in the case that the entity departed from that requirement.
ifrs-fullReportingYearMembermemberlabelReporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for the reporting year.
ifrs-fullRepurchaseAgreementsAndCashCollateralOnSecuritiesLentX instant, creditlabelRepurchase agreements and cash collateral on securities lentCommon practice: IAS 1.55
documentationThe amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.
ifrs-fullResearchAndDevelopmentExpenseX duration, debitlabelResearch and development expenseDisclosure: IAS 38.126
documentationThe amount of expenditure directly attributable to research or development activities, recognised in profit or loss.
ifrs-fullReserveForCatastropheX instant, creditlabelReserve for catastropheExample: Expiry date 2023-01-01 IAS 1.78 e, Disclosure: Expiry date 2023-01-01 IFRS 4.IG58
documentationA component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites, or earthquake damage.
ifrs-fullReserveForCatastropheMembermemberlabelReserve for catastrophe [member]Example: Expiry date 2023-01-01 IAS 1.108, Disclosure: Expiry date 2023-01-01 IFRS 4.IG58
documentationThis member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage.
ifrs-fullReserveForEqualisationX instant, creditlabelReserve for equalisationExample: Expiry date 2023-01-01 IAS 1.78 e, Disclosure: Expiry date 2023-01-01 IFRS 4.IG58
documentationA component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract.
ifrs-fullReserveForEqualisationMembermemberlabelReserve for equalisation [member]Example: Expiry date 2023-01-01 IAS 1.108, Disclosure: Expiry date 2023-01-01 IFRS 4.IG58
documentationThis member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years.
ifrs-fullReserveOfCashFlowHedgesX instant, creditlabelReserve of cash flow hedgesCommon practice: IAS 1.78 e, Disclosure: IFRS 9.6.5.11
documentationA component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
ifrs-fullReserveOfCashFlowHedgesContinuingHedgesX instant, creditlabelReserve of cash flow hedges, continuing hedgesDisclosure: IFRS 7.24B b (ii)
documentationA component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges]
ifrs-fullReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerAppliedX instant, creditlabelReserve of cash flow hedges, hedging relationships for which hedge accounting is no longer appliedDisclosure: IFRS 7.24B b (iii)
documentationA component of equity representing the reserve of cash flow hedges in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of cash flow hedges]
ifrs-fullReserveOfCashFlowHedgesMembermemberlabelReserve of cash flow hedges [member]Example: IAS 1.108, Disclosure: IFRS 9.6.5.11
documentationThis member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
ifrs-fullReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityX instant, creditlabelReserve of change in fair value of financial liability attributable to change in credit risk of liabilityCommon practice: IAS 1.78 e
documentationA component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
ifrs-fullReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMembermemberlabelReserve of change in fair value of financial liability attributable to change in credit risk of liability [member]Example: IAS 1.108
documentationThis member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
ifrs-fullReserveOfChangeInValueOfForeignCurrencyBasisSpreadsX instant, creditlabelReserve of change in value of foreign currency basis spreadsCommon practice: IAS 1.78 e, Disclosure: IFRS 9.6.5.16
documentationA component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
ifrs-fullReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMembermemberlabelReserve of change in value of foreign currency basis spreads [member]Example: IAS 1.108, Disclosure: IFRS 9.6.5.16
documentationThis member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
ifrs-fullReserveOfChangeInValueOfForwardElementsOfForwardContractsX instant, creditlabelReserve of change in value of forward elements of forward contractsCommon practice: IAS 1.78 e, Disclosure: IFRS 9.6.5.16
documentationA component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.
ifrs-fullReserveOfChangeInValueOfForwardElementsOfForwardContractsMembermemberlabelReserve of change in value of forward elements of forward contracts [member]Example: IAS 1.108, Disclosure: IFRS 9.6.5.16
documentationThis member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.
ifrs-fullReserveOfChangeInValueOfTimeValueOfOptionsX instant, creditlabelReserve of change in value of time value of optionsCommon practice: IAS 1.78 e, Disclosure: IFRS 9.6.5.15
documentationA component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.
ifrs-fullReserveOfChangeInValueOfTimeValueOfOptionsMembermemberlabelReserve of change in value of time value of options [member]Example: IAS 1.108, Disclosure: IFRS 9.6.5.15
documentationThis member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.
ifrs-fullReserveOfDiscretionaryParticipationFeaturesX instant, creditlabelReserve of discretionary participation featuresExample: Expiry date 2023-01-01 IAS 1.78 e, Disclosure: Expiry date 2023-01-01 IFRS 4.34 b, Disclosure: Expiry date 2023-01-01 IFRS 4.IG22 f
documentationA component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
ifrs-fullReserveOfDiscretionaryParticipationFeaturesMembermemberlabelReserve of discretionary participation features [member]Example: Expiry date 2023-01-01 IAS 1.108, Disclosure: Expiry date 2023-01-01 IFRS 4.34 b, Disclosure: Expiry date 2023-01-01 IFRS 4.IG22 f
documentationThis member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
ifrs-fullReserveOfEquityComponentOfConvertibleInstrumentsX instant, creditlabelReserve of equity component of convertible instrumentsCommon practice: IAS 1.55
documentationA component of equity representing components of convertible instruments classified as equity.
ifrs-fullReserveOfEquityComponentOfConvertibleInstrumentsMembermemberlabelReserve of equity component of convertible instruments [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing components of convertible instruments classified as equity.
ifrs-fullReserveOfExchangeDifferencesOnTranslationX instant, creditlabelReserve of exchange differences on translationDisclosure: IAS 21.52 b
documentationA component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]
ifrs-fullReserveOfExchangeDifferencesOnTranslationContinuingHedgesX instant, creditlabelReserve of exchange differences on translation, continuing hedgesDisclosure: IFRS 7.24B b (ii)
documentationA component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation]
ifrs-fullReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerAppliedX instant, creditlabelReserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer appliedDisclosure: IFRS 7.24B b (iii)
documentationA component of equity representing the reserve of exchange differences on translation in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of exchange differences on translation]
ifrs-fullReserveOfExchangeDifferencesOnTranslationMembermemberlabelReserve of exchange differences on translation [member]Example: IAS 1.108, Disclosure: IAS 21.52 b
documentationThis member stands for a component of equity representing accumulated exchange differences on the translation of financial statements recognised in other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossX instant, creditlabelReserve of finance income (expenses) from reinsurance contracts held excluded from profit or lossCommon practice: Effective 2023-01-01 IAS 1.78 e
documentationA component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
ifrs-fullReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMembermemberlabelReserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]Example: Effective 2023-01-01 IAS 1.108
documentationThis member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
ifrs-fullReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsX instant, creditlabelReserve of gains and losses from investments in equity instrumentsCommon practice: IAS 1.78 e
documentationA component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.
ifrs-fullReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMembermemberlabelReserve of gains and losses from investments in equity instruments [member]Example: IAS 1.108
documentationThis member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.
ifrs-fullReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant, creditlabelReserve of gains and losses on financial assets measured at fair value through other comprehensive incomeCommon practice: IAS 1.78 e
documentationA component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
ifrs-fullReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMembermemberlabelReserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]Example: IAS 1.108
documentationThis member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
ifrs-fullReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedX instant, creditlabelReserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been appliedDisclosure: Effective 2023-01-01 IFRS 17.116
documentationThe cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Financial assets measured at fair value through other comprehensive income]
periodStartLabelReserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at beginning of period
periodEndLabelReserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at end of period
ifrs-fullReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsX instant, creditlabelReserve of gains and losses on hedging instruments that hedge investments in equity instrumentsCommon practice: IAS 1.78 e
documentationA component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.
ifrs-fullReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMembermemberlabelReserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]Example: IAS 1.108
documentationThis member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.
ifrs-fullReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsX instant, creditlabelReserve of gains and losses on remeasuring available-for-sale financial assetsCommon practice: Expiry date 2023-01-01 IAS 1.78 e
documentationA component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]
ifrs-fullReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMembermemberlabelReserve of gains and losses on remeasuring available-for-sale financial assets [member]Example: Expiry date 2023-01-01 IAS 1.108
documentationThis member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]
ifrs-fullReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossX instant, creditlabelReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or lossCommon practice: Effective 2023-01-01 IAS 1.78 e
documentationA component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMembermemberlabelReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member]Example: Effective 2023-01-01 IAS 1.108
documentationThis member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossX instant, creditlabelReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or lossCommon practice: Effective 2023-01-01 IAS 1.78 e
documentationA component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMembermemberlabelReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member]Example: Effective 2023-01-01 IAS 1.108
documentationThis member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullReserveOfOverlayApproachX instant, creditlabelReserve of overlay approachCommon practice: Effective on first application of IFRS 9 IFRS 4.35D b
documentationA component of equity representing the accumulated overlay approach adjustments.
ifrs-fullReserveOfOverlayApproachMembermemberlabelReserve of overlay approach [member]Common practice: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThis member stands for a component of equity representing the accumulated overlay approach adjustments.
ifrs-fullReserveOfRemeasurementsOfDefinedBenefitPlansX instant, creditlabelReserve of remeasurements of defined benefit plansCommon practice: IAS 1.78 e
documentationA component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullReserveOfRemeasurementsOfDefinedBenefitPlansMembermemberlabelReserve of remeasurements of defined benefit plans [member]Example: IAS 1.108
documentationThis member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans]
ifrs-fullReserveOfSharebasedPaymentsX instant, creditlabelReserve of share-based paymentsCommon practice: IAS 1.78 e
documentationA component of equity resulting from share-based payments.
ifrs-fullReserveOfSharebasedPaymentsMembermemberlabelReserve of share-based payments [member]Example: IAS 1.108
documentationThis member stands for a component of equity resulting from share-based payments.
ifrs-fullReservesWithinEquityAxisaxislabelReserves within equity [axis]Disclosure: IAS 1.79 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullResidualValueRiskMembermemberlabelResidual value risk [member]Example: IFRS 7.40 a, Example: IFRS 7.IG32
documentationThis member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]
ifrs-fullRestatedMembermember [default]labelCurrently stated [member]Disclosure: IAS 1.106 b, Common practice: IAS 1.20 d, Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i), Disclosure: Effective 2023-01-01 IFRS 17.113 b
documentationThis member stands for the information currently stated in the financial statements. It also represents the standard value for the "Retrospective application and retrospective restatement" and "Departure from requirement of IFRS" axes if no other member is used.
ifrs-fullRestrictedCashAndCashEquivalentsX instant, debitlabelRestricted cash and cash equivalentsCommon practice: IAS 1.55
documentationThe amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]
ifrs-fullRestrictionsOnAccessToAssetsInFundstextlabelDescription of restrictions on access to assets in fundsDisclosure: IFRIC 5.11
documentationThe description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.
ifrs-fullRestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentPropertyX instantlabelRestrictions on realisability of investment property or remittance of income and proceeds of disposal of investment propertyDisclosure: IAS 40.75 g
documentationThe amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullRestructuringContingentLiabilityMembermemberlabelRestructuring contingent liability [member]Example: IAS 37.88
documentationThis member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Contingent liabilities [member]]
ifrs-fullRestructuringProvisionX instant, creditlabelRestructuring provisionExample: IAS 37.70
documentationThe 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]
totalLabelTotal restructuring provision
ifrs-fullRestructuringProvisionAbstractlabelRestructuring provision [abstract]
ifrs-fullRestructuringProvisionMembermemberlabelRestructuring provision [member]Example: IAS 37.70
documentationThis member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Other provisions [member]]
ifrs-fullRetainedEarningsX instant, creditlabelRetained earningsExample: IAS 1.78 e, Example: IAS 1.IG6
documentationA component of equity representing the entity’s cumulative undistributed earnings or deficit.
totalLabelTotal retained earnings
ifrs-fullRetainedEarningsAbstractlabelRetained earnings [abstract]
ifrs-fullRetainedEarningsExcludingProfitLossForReportingPeriodX instant, creditlabelRetained earnings, excluding profit (loss) for reporting periodCommon practice: IAS 1.78 e
documentationA component of equity representing the entity’s cumulative undistributed earnings or deficit excluding the profit or loss for the reporting period. [Refer: Retained earnings]
ifrs-fullRetainedEarningsExcludingProfitLossForReportingPeriodMembermemberlabelRetained earnings, excluding profit (loss) for reporting period [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit, excluding profit or loss for the reporting period. [Refer: Retained earnings [member]]
ifrs-fullRetainedEarningsMembermemberlabelRetained earnings [member]Disclosure: IAS 1.106, Example: IAS 1.108
documentationThis member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit.
ifrs-fullRetainedEarningsProfitLossForReportingPeriodX instant, creditlabelRetained earnings, profit (loss) for reporting periodCommon practice: IAS 1.78 e
documentationA component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings; Profit (loss)]
ifrs-fullRetainedEarningsProfitLossForReportingPeriodMembermemberlabelRetained earnings, profit (loss) for reporting period [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings [member]; Profit (loss)]
ifrs-fullRetentionPayablesX instant, creditlabelRetention payablesCommon practice: IAS 1.78
documentationThe amount of payment that is withheld by the entity, pending the fulfilment of a condition.
ifrs-fullRetirementsIntangibleAssetsAndGoodwill(X) duration, creditlabelRetirements, intangible assets and goodwillCommon practice: IAS 38.118 e
documentationThe decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]
negatedLabelRetirements, intangible assets and goodwill
ifrs-fullRetirementsIntangibleAssetsOtherThanGoodwill(X) duration, creditlabelRetirements, intangible assets other than goodwillCommon practice: IAS 38.118 e
documentationThe decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]
negatedLabelRetirements, intangible assets other than goodwill
ifrs-fullRetirementsPropertyPlantAndEquipment(X) duration, creditlabelRetirements, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]
negatedLabelRetirements, property, plant and equipment
ifrs-fullRetrospectiveApplicationAndRetrospectiveRestatementAxisaxislabelRetrospective application and retrospective restatement [axis]Disclosure: IAS 1.106 b, Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlansX duration, creditlabelReturn on plan assets excluding interest income or expense, before tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, before tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]
ifrs-fullReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlansX duration, creditlabelReturn on plan assets excluding interest income or expense, net of tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, net of tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]
ifrs-fullReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expenseDisclosure: IAS 19.141 c (i)
documentationThe decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense
ifrs-fullReturnOnReimbursementRightsX duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expenseDisclosure: IAS 19.141 c (i)
documentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the return on those rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights related to defined benefit obligation, at fair value; Increase in reimbursement rights related to defined benefit obligation, resulting from interest income]
ifrs-fullRevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwillX duration, debitlabelRevaluation increase (decrease), intangible assets other than goodwillDisclosure: IAS 38.118 e (iii)
documentationThe increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]
ifrs-fullRevaluationIncreaseDecreasePropertyPlantAndEquipmentX duration, debitlabelRevaluation increase (decrease), property, plant and equipmentDisclosure: IAS 16.73 e (iv), Disclosure: IAS 16.77 f
documentationThe increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus]
ifrs-fullRevaluationOfIntangibleAssetsAbstractlabelRevaluation of intangible assets [abstract]
ifrs-fullRevaluationSurplusX instant, creditlabelRevaluation surplusDisclosure: IAS 16.39, Disclosure: IAS 38.85
documentationA component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullRevaluationSurplusMembermemberlabelRevaluation surplus [member]Example: IAS 1.108, Disclosure: IAS 16.39, Disclosure: IFRS 1.IG10
documentationThis member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullRevenueX duration, creditlabelRevenueExample: IAS 1.102, Example: IAS 1.103, Disclosure: IAS 1.82 a, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (v), Disclosure: IFRS 5.33 b (i), Disclosure: IFRS 8.23 a, Disclosure: IFRS 8.28 a, Disclosure: IFRS 8.32, Disclosure: IFRS 8.33 a, Disclosure: IFRS 8.34
documentationThe income arising in the course of an entity’s ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
totalLabelTotal revenue
ifrs-fullRevenueAbstractlabelRevenue [abstract]
ifrs-fullRevenueAndOperatingIncomeX duration, creditlabelRevenue and other operating incomeCommon practice: IAS 1.85
documentationThe aggregate amount of the entity’s revenue and other operating income. [Refer: Revenue]
ifrs-fullRevenueFromConstructionContractsX duration, creditlabelRevenue from construction contractsCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]
ifrs-fullRevenueFromContractsWithCustomersX duration, creditlabelRevenue from contracts with customersDisclosure: IFRS 15.113 a, Disclosure: IFRS 15.114
documentationThe amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration.
ifrs-fullRevenueFromDividendsX duration, creditlabelDividend incomeCommon practice: IAS 1.112 c
documentationThe amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
ifrs-fullRevenueFromGovernmentGrantsX duration, creditlabelIncome from government grantsCommon practice: IAS 20.39 b
documentationThe amount of income recognised in relation to government grants. [Refer: Government grants]
ifrs-fullRevenueFromHotelOperationsX duration, creditlabelRevenue from hotel operationsCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from hotel operations. [Refer: Revenue]
ifrs-fullRevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeldX duration, creditlabelRevenue from insurance contracts issued, without reduction for reinsurance heldExample: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 a
documentationThe amount of revenue from insurance contracts issued, without any reduction for reinsurance held. [Refer: Revenue]
ifrs-fullRevenueFromInterestX duration, creditlabelInterest incomeCommon practice: IAS 1.112 c, Disclosure: IFRS 12.B13 e, Disclosure: IFRS 8.23 c, Disclosure: IFRS 8.28 e
documentationThe amount of income arising from interest.
ifrs-fullRevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriodsX duration, creditlabelRevenue from performance obligations satisfied or partially satisfied in previous periodsDisclosure: IFRS 15.116 c
documentationThe amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [member]; Revenue from contracts with customers]
ifrs-fullRevenueFromRenderingOfAdvertisingServicesX duration, creditlabelRevenue from rendering of advertising servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of advertising services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfCargoAndMailTransportServicesX duration, creditlabelRevenue from rendering of cargo and mail transport servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfDataServicesX duration, creditlabelRevenue from rendering of data servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of data services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfGamingServicesX duration, creditlabelRevenue from rendering of gaming servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of gaming services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfInformationTechnologyConsultingServicesX duration, creditlabelRevenue from rendering of information technology consulting servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServicesX duration, creditlabelRevenue from rendering of information technology maintenance and support servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfInformationTechnologyServicesX duration, creditlabelRevenue from rendering of information technology servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of information technology services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfInterconnectionServicesX duration, creditlabelRevenue from rendering of interconnection servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfInternetAndDataServicesX duration, creditlabelRevenue from rendering of internet and data servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]
totalLabelTotal revenue from rendering of internet and data services
ifrs-fullRevenueFromRenderingOfInternetAndDataServicesAbstractlabelRevenue from rendering of internet and data services [abstract]
ifrs-fullRevenueFromRenderingOfInternetServicesX duration, creditlabelRevenue from rendering of internet servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of internet services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfLandLineTelephoneServicesX duration, creditlabelRevenue from rendering of land line telephone servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfMobileTelephoneServicesX duration, creditlabelRevenue from rendering of mobile telephone servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfOtherTelecommunicationServicesX duration, creditlabelRevenue from rendering of other telecommunication servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose in the same statement or note. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfPassengerTransportServicesX duration, creditlabelRevenue from rendering of passenger transport servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfPrintingServicesX duration, creditlabelRevenue from rendering of printing servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of printing services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfServicesX duration, creditlabelRevenue from rendering of servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfServicesRelatedPartyTransactionsX duration, creditlabelRevenue from rendering of services, related party transactionsExample: IAS 24.21 c
documentationThe amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]
ifrs-fullRevenueFromRenderingOfTelecommunicationServicesX duration, creditlabelRevenue from rendering of telecommunication servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]
totalLabelTotal revenue from rendering of telecommunication services
ifrs-fullRevenueFromRenderingOfTelecommunicationServicesAbstractlabelRevenue from rendering of telecommunication services [abstract]
ifrs-fullRevenueFromRenderingOfTelephoneServicesX duration, creditlabelRevenue from rendering of telephone servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of telephone services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfTransportServicesX duration, creditlabelRevenue from rendering of transport servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of transport services. [Refer: Revenue]
ifrs-fullRevenueFromRoomOccupancyServicesX duration, creditlabelRevenue from room occupancy servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from room occupancy services. [Refer: Revenue]
ifrs-fullRevenueFromRoyaltiesX duration, creditlabelRoyalty incomeCommon practice: IAS 1.112 c
documentationThe amount of income arising from royalties.
ifrs-fullRevenueFromSaleOfAgriculturalProduceX duration, creditlabelRevenue from sale of agricultural produceCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfAlcoholAndAlcoholicDrinksX duration, creditlabelRevenue from sale of alcohol and alcoholic drinksCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfBooksX duration, creditlabelRevenue from sale of booksCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of books. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfCopperX duration, creditlabelRevenue from sale of copperCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of copper. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfCrudeOilX duration, creditlabelRevenue from sale of crude oilCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]
ifrs-fullRevenueFromSaleOfElectricityX duration, creditlabelRevenue from sale of electricityCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of electricity. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfFoodAndBeverageX duration, creditlabelRevenue from sale of food and beverageCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of food and beverage. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfGoldX duration, creditlabelRevenue from sale of goldCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of gold. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfGoodsX duration, creditlabelRevenue from sale of goodsCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of goods. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfGoodsRelatedPartyTransactionsX duration, creditlabelRevenue from sale of goods, related party transactionsExample: IAS 24.21 a
documentationThe amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]
ifrs-fullRevenueFromSaleOfNaturalGasX duration, creditlabelRevenue from sale of natural gasCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]
ifrs-fullRevenueFromSaleOfOilAndGasProductsX duration, creditlabelRevenue from sale of oil and gas productsCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfPetroleumAndPetrochemicalProductsX duration, creditlabelRevenue from sale of petroleum and petrochemical productsCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]
ifrs-fullRevenueFromSaleOfPublicationsX duration, creditlabelRevenue from sale of publicationsCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of publications. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfSilverX duration, creditlabelRevenue from sale of silverCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of silver. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfSugarX duration, creditlabelRevenue from sale of sugarCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of sugar. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfTelecommunicationEquipmentX duration, creditlabelRevenue from sale of telecommunication equipmentCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]
ifrs-fullRevenueMultipleMeasurementInputMembermemberlabelRevenue multiple, measurement input [member]Example: IFRS 13.93 d, Example: IFRS 13.IE63
documentationThis member stands for a revenue multiple used as a measurement input.
ifrs-fullRevenueOfAcquireeX duration, creditlabelRevenue of acquiree since acquisition dateDisclosure: IFRS 3.B64 q (i)
documentationThe amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]
ifrs-fullRevenueOfCombinedEntityX duration, creditlabelRevenue of combined entity as if combination occurred at beginning of periodDisclosure: IFRS 3.B64 q (ii)
documentationThe revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Revenue]
ifrs-fullRevenueRecognisedOnExchangingConstructionServicesForFinancialAssetX duration, creditlabelRevenue recognised on exchanging construction services for financial assetDisclosure: SIC 29.6 A
documentationThe amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]
ifrs-fullRevenueRecognisedOnExchangingConstructionServicesForIntangibleAssetX duration, creditlabelRevenue recognised on exchanging construction services for intangible assetDisclosure: SIC 29.6 A
documentationThe amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]
ifrs-fullRevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriodX duration, creditlabelRevenue that was included in contract liability balance at beginning of periodDisclosure: IFRS 15.116 b
documentationThe amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue from contracts with customers]
ifrs-fullReversalAllowanceAccountForCreditLossesOfFinancialAssets(X) durationlabelReversal, allowance account for credit losses of financial assetsCommon practice: Expiry date 2023-01-01 IFRS 7.16
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelReversal, allowance account for credit losses of financial assets
ifrs-fullReversalOfImpairmentLossX duration, creditlabelReversal of impairment lossDisclosure: IAS 36.130 b, Disclosure: IAS 36.130 d (ii)
documentationThe amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss]
ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeX duration, creditlabelReversal of impairment loss recognised in other comprehensive incomeDisclosure: IAS 36.126 d, Disclosure: IAS 36.129 b
documentationThe amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income]
ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwillX durationlabelReversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwillDisclosure: IAS 38.118 e (iii)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentX durationlabelReversal of impairment loss recognised in other comprehensive income, property, plant and equipmentDisclosure: IAS 16.73 e (iv)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossX duration, creditlabelReversal of impairment loss recognised in profit or lossDisclosure: IAS 36.126 b, Disclosure: IAS 36.129 b
documentationThe amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssetsX durationlabelReversal of impairment loss recognised in profit or loss, biological assetsDisclosure: IAS 41.55 b
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwillX durationlabelReversal of impairment loss recognised in profit or loss, intangible assets other than goodwillDisclosure: IAS 38.118 e (v)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyX durationlabelReversal of impairment loss recognised in profit or loss, investment propertyDisclosure: IAS 40.76 g, Disclosure: IAS 40.79 d (v)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances(X) durationlabelReversal of impairment loss recognised in profit or loss, loans and advancesCommon practice: IAS 1.85
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelReversal of impairment loss recognised in profit or loss, loans and advances
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentX durationlabelReversal of impairment loss recognised in profit or loss, property, plant and equipmentDisclosure: IAS 16.73 e (vi), Disclosure: IAS 1.98 a
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelReversal of impairment loss recognised in profit or loss, property, plant and equipment
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables(X) duration, creditlabelReversal of impairment loss recognised in profit or loss, trade receivablesCommon practice: IAS 1.112 c
documentationThe 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]
negatedLabelReversal of impairment loss recognised in profit or loss, trade receivables
ifrs-fullReversalOfInventoryWritedownX durationlabelReversal of inventory write-downDisclosure: IAS 1.98 a, Disclosure: IAS 2.36 f
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelReversal of inventory write-down
ifrs-fullReversalOfProvisionsForCostOfRestructuringX duration, creditlabelReversal of provisions for cost of restructuringDisclosure: IAS 1.98 b
documentationThe amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]
ifrs-fullReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination(X) duration, debitlabelReversed unsettled liabilities, contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe 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]]
negatedLabelReversed unsettled liabilities, contingent liabilities recognised in business combination
ifrs-fullReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedX instant, debitlabelReverse repurchase agreements and cash collateral on securities borrowedCommon practice: IAS 1.55
documentationThe amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent]
ifrs-fullRightofuseAssetFairValueUsedAsDeemedCostX instant, debitlabelRight-of-use asset fair value used as deemed costDisclosure: IFRS 1.30
documentationThe amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets]
ifrs-fullRightofuseAssetsX instant, debitlabelRight-of-use assetsDisclosure: IFRS 16.53 j
documentationThe amount of assets that represent a lessee’s right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.
ifrs-fullRightofuseAssetsIncreaseDecreaseInRevaluationSurplusX duration, creditlabelRight-of-use assets, increase (decrease) in revaluation surplusDisclosure: IFRS 16.57
documentationThe increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
ifrs-fullRightofuseAssetsMembermemberlabelRight-of-use assets [member]Disclosure: IFRS 16.33
documentationThis member stands for right-of-use assets. [Refer: Right-of-use assets]
ifrs-fullRightofuseAssetsRevaluationSurplusX instant, creditlabelRight-of-use assets, revaluation surplusDisclosure: IFRS 16.57
documentationThe amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
ifrs-fullRightofuseAssetsRevaluedAssetsAtCostX instant, debitlabelRight-of-use assets, revalued assets, at costDisclosure: IFRS 16.57
documentationThe amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets]
ifrs-fullRightofuseAssetsThatDoNotMeetDefinitionOfInvestmentPropertyX instant, debitlabelRight-of-use assets that do not meet definition of investment propertyDisclosure: IFRS 16.47 a
documentationThe amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property]
ifrs-fullRightsPreferencesAndRestrictionsAttachingToClassOfShareCapitaltextlabelRights, preferences and restrictions attaching to class of share capitalDisclosure: IAS 1.79 a (v)
documentationThe description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]]
ifrs-fullRiskAdjustmentForNonfinancialRiskMembermemberlabelRisk adjustment for non-financial risk [member]Disclosure: Effective 2023-01-01 IFRS 17.100 c (ii), Disclosure: Effective 2023-01-01 IFRS 17.101 b, Disclosure: Effective 2023-01-01 IFRS 17.107 c
documentationThis member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts.
ifrs-fullRiskDiversificationEffectMembermemberlabelRisk diversification effect [member]Common practice: IFRS 7.32
documentationThis member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullRiskExposureAssociatedWithInstrumentsSharingCharacteristicX instantlabelRisk exposure associated with instruments sharing characteristicDisclosure: IFRS 7.B8 c
documentationThe amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullRiskExposuresAxisaxislabelRisk variables [axis]Disclosure: Effective 2023-01-01 IFRS 17.128 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullRiskExposuresMembermember [default]labelRisk variables [member]Disclosure: Effective 2023-01-01 IFRS 17.128 a
documentationThis member stands for the risk variables. It also represents the standard value for the "Risk variables" axis if no other member is used.
ifrs-fullRoyaltyExpenseX duration, debitlabelRoyalty expenseCommon practice: IAS 1.85
documentationThe amount of expense arising from royalties.
ifrs-fullSaleOrIssueOfTreasurySharesX duration, creditlabelSale or issue of treasury sharesCommon practice: IAS 1.106 d
documentationThe increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]
ifrs-fullSalesAndMarketingExpenseX duration, debitlabelSales and marketing expenseCommon practice: IAS 1.85
documentationThe amount of expense relating to the marketing and selling of goods or services.
ifrs-fullSalesChannelsAxisaxislabelSales channels [axis]Example: IFRS 15.B89 g
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullSalesChannelsMembermember [default]labelSales channels [member]Example: IFRS 15.B89 g
documentationThis member stands for all sales channels. It also represents the standard value for the "Sales channels" axis if no other member is used.
ifrs-fullSalesFairValueMeasurementAssets(X) duration, creditlabelSales, fair value measurement, assetsDisclosure: IFRS 13.93 e (iii)
documentationThe decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]
negatedLabelSales, fair value measurement, assets
ifrs-fullSalesFairValueMeasurementEntitysOwnEquityInstruments(X) duration, debitlabelSales, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iii)
documentationThe 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]]
negatedLabelSales, fair value measurement, entity’s own equity instruments
ifrs-fullSalesFairValueMeasurementLiabilities(X) duration, debitlabelSales, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (iii)
documentationThe decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]
negatedLabelSales, fair value measurement, liabilities
ifrs-fullSalesOfPropertyAndOtherAssetsRelatedPartyTransactionsX duration, creditlabelSales of property and other assets, related party transactionsExample: IAS 24.21 b
documentationThe amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]
ifrs-fullSecuredBankLoansReceivedX instant, creditlabelSecured bank loans receivedCommon practice: IAS 1.112 c
documentationThe amount of loans received from banks that have been secured by collateral. [Refer: Loans received]
ifrs-fullSecuritiesLendingMembermemberlabelSecurities lending [member]Example: IFRS 7.B33, Example: IFRS 7.IG40B
documentationThis member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower.
ifrs-fullSecuritisationsMembermemberlabelSecuritisations [member]Example: IFRS 7.B33
documentationThis member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt instruments backed by the pool of assets.
ifrs-fullSecuritisationVehiclesMembermemberlabelSecuritisation vehicles [member]Example: IFRS 12.B23 a
documentationThis member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and sold to a special purpose vehicle that issues debt instruments backed by the pool of assets.
ifrs-fullSegmentConsolidationItemsAxisaxislabelSegment consolidation items [axis]Disclosure: IFRS 8.23
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullSegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresentedtextlabelDescription of segment in which non-current asset or disposal group held for sale is presentedDisclosure: IFRS 5.41 d
documentationThe description of the reportable segment in which non-current assets or disposal groups held for sale are presented. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-fullSegmentsAxisaxislabelSegments [axis]Example: IAS 19.138 d, Disclosure: IAS 36.130 d (ii), Disclosure: IFRS 15.115, Example: Effective 2023-01-01 IFRS 17.96 c, Disclosure: IFRS 8.23
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullSegmentsMembermember [default]labelSegments [member]Example: IAS 19.138 d, Disclosure: IAS 36.130 d (ii), Disclosure: IFRS 15.115, Example: Effective 2023-01-01 IFRS 17.96 c, Disclosure: IFRS 8.28
documentationThis member stands for all segments of an entity. It also represents the standard value for the "Segments" axis if no other member is used.
ifrs-fullSellingExpenseX duration, debitlabelSelling expenseCommon practice: IAS 1.112 c
documentationThe amount of expense relating to selling activities of the entity.
ifrs-fullSellingGeneralAndAdministrativeExpenseX duration, debitlabelSelling, general and administrative expenseCommon practice: IAS 1.85
documentationThe amount of expense relating to selling, general and administrative activities of the entity.
totalLabelTotal selling, general and administrative expense
ifrs-fullSellingGeneralAndAdministrativeExpenseAbstractlabelSelling, general and administrative expense [abstract]
ifrs-fullSellingGeneralAndAdministrativeExpenseMembermemberlabelSelling, general and administrative expense [member]Common practice: IAS 1.104, Common practice: IAS 1.112 c
documentationThis member stands for the amount of expense relating to selling, general and administrative activities of the entity. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.
ifrs-fullSellingProfitLossOnFinanceLeasesX duration, creditlabelSelling profit (loss) on finance leasesDisclosure: IFRS 16.90 a (i)
documentationThe selling profit (loss) on finance leases. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullSensitivityAnalysisForEachTypeOfMarketRisktext blocklabelSensitivity analysis for types of market risk [text block]Disclosure: IFRS 7.40 a
documentationThe disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]]
ifrs-fullSensitivityAnalysisToInsuranceRisktextlabelSensitivity analysis to insurance riskDisclosure: Expiry date 2023-01-01 IFRS 4.39 A a
documentationThe description of a sensitivity analysis that shows how profit (loss) and equity would have been affected if changes in the relevant insurance risk variable that were reasonably possible at the end of the reporting period had occurred, the methods and assumptions used in preparing the sensitivity analysis and any changes from the previous period in the methods and assumptions used.
ifrs-fullSeparateManagementEntitiesAxisaxislabelSeparate management entities [axis]Disclosure: IAS 24.18 A
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullSeparateManagementEntitiesMembermember [default]labelSeparate management entities [member]Disclosure: IAS 24.18 A
documentationThis member stands for separate entities that provide key management personnel services to the entity. It also represents the standard value for the "Separate management entities" axis if no other member is used. [Refer: Key management personnel of entity or parent [member]]
ifrs-fullSeparateMembermemberlabelSeparate [member]Disclosure: IAS 27.4
documentationThis member stands for separate financial statements. Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28.
ifrs-fullServiceConcessionArrangementsAxisaxislabelService concession arrangements [axis]Disclosure: SIC 29.6
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullServiceConcessionArrangementsMembermember [default]labelService concession arrangements [member]Disclosure: SIC 29.6
documentationThis member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the "Service concession arrangements" axis if no other member is used. [Refer: Government [member]]
ifrs-fullServiceConcessionRightsMembermemberlabelService concession rights [member]Common practice: IAS 38.119
documentationThis member stands for service concession rights. [Refer: Service concession arrangements [member]]
ifrs-fullServicesExpenseX duration, debitlabelServices expenseCommon practice: IAS 1.85
documentationThe amount of expense arising from services.
ifrs-fullServicesReceivedRelatedPartyTransactionsX duration, debitlabelServices received, related party transactionsExample: IAS 24.21 c
documentationThe amount of services received in related party transactions. [Refer: Related parties [member]]
ifrs-fullSettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination(X) duration, debitlabelSettled liabilities, contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]
negatedLabelSettled liabilities, contingent liabilities recognised in business combination
ifrs-fullSettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactionsX durationlabelSettlement of liabilities by entity on behalf of related party, related party transactionsExample: IAS 24.21 j
documentationThe amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullSettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactionsX durationlabelSettlement of liabilities on behalf of entity by related party, related party transactionsExample: IAS 24.21 j
documentationThe amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullSettlementsFairValueMeasurementAssets(X) duration, creditlabelSettlements, fair value measurement, assetsDisclosure: IFRS 13.93 e (iii)
documentationThe decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]
negatedLabelSettlements, fair value measurement, assets
ifrs-fullSettlementsFairValueMeasurementEntitysOwnEquityInstruments(X) duration, debitlabelSettlements, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iii)
documentationThe 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]]
negatedLabelSettlements, fair value measurement, entity’s own equity instruments
ifrs-fullSettlementsFairValueMeasurementLiabilities(X) duration, debitlabelSettlements, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (iii)
documentationThe decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]
negatedLabelSettlements, fair value measurement, liabilities
ifrs-fullSetupCostsMembermemberlabelSetup costs [member]Example: IFRS 15.128 a
documentationThis member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
ifrs-fullSevenYearsBeforeReportingYearMembermemberlabelSeven years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended seven years before the end of the reporting year.
ifrs-fullSharebasedPaymentArrangementsMembermember [default]labelShare-based payment arrangements [member]Disclosure: IFRS 2.45
documentationThis member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the "Types of share-based payment arrangements" axis if no other member is used.
ifrs-fullShareIssueRelatedCostX duration, debitlabelShare issue related costCommon practice: IAS 1.106 d
documentationThe amount of cost related to the issuance of shares.
ifrs-fullShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssetsX duration, debitlabelShare of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assetsDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.
ifrs-fullShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsAppliedX duration, debitlabelShare of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is appliedDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.
ifrs-fullShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignatedX duration, debitlabelShare 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-designatedDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.
ifrs-fullShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsAppliedX duration, debitlabelShare of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is appliedDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.
ifrs-fullShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturersX instant, creditlabelShare of contingent liabilities of joint ventures incurred jointly with other investorsDisclosure: IFRS 12.23 b
documentationThe entity’s share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]
ifrs-fullShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestorsX instant, creditlabelShare of contingent liabilities of associates incurred jointly with other investorsDisclosure: IFRS 12.23 b
documentationThe entity’s share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Associates [member]; Contingent liabilities [member]]
ifrs-fullShareOfContingentLiabilitiesOfAssociatesMembermemberlabelShare of contingent liabilities of associates [member]Example: IAS 37.88
documentationThis member stands for share of contingent liabilities of associates. [Refer: Associates [member]; Contingent liabilities [member]]
ifrs-fullShareOfDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapitalX instant, creditlabelShare of debt instruments issued that are included in insurer’s regulatory capitalExample: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the amount of debt instruments issued that are included in the insurer’s regulatory capital.
ifrs-fullShareOfDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelShare of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contractsExample: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]
ifrs-fullShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelShare of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contractsExample: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
ifrs-fullShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelShare of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contractsExample: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
ifrs-fullShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39X instant, debitlabelShare of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValueX instant, debitlabelShare of financial assets described in paragraph 39E(a) of IFRS 4, fair valueDisclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39X instant, debitlabelShare of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValueX instant, debitlabelShare of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair valueDisclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValueX instant, debitlabelShare of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair valueDisclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfFinancialAssetsToWhichOverlayApproachIsAppliedX instant, debitlabelShare of financial assets to which overlay approach is appliedDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]
ifrs-fullShareOfIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4X duration, debitlabelShare of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4X duration, debitlabelShare of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelShare of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contractsDisclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.
ifrs-fullShareOfNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39X instant, creditlabelShare of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method, net of taxDisclosure: IAS 1.91 a, Disclosure: IFRS 12.B16 c, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe 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]
totalLabelTotal share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxX duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method, before taxDisclosure: IAS 1.91 b, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe 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]
totalLabelTotal share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstractlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstractlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before taxDisclosure: IAS 1.82 A
documentationShare of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax.
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of taxDisclosure: IAS 1.82 A
documentationShare of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax.
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTaxX duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before taxDisclosure: IAS 1.82 A
documentationShare of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax.
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTaxX duration, creditlabelShare 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 taxDisclosure: IAS 1.82 A
documentationShare of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax.
ifrs-fullShareOfProfitLossOfAssociatesAccountedForUsingEquityMethodX duration, creditlabelShare of profit (loss) of associates accounted for using equity methodCommon practice: IAS 1.85
documentationThe entity’s share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)]
ifrs-fullShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration, creditlabelShare of profit (loss) of associates and joint ventures accounted for using equity methodDisclosure: IAS 1.82 c, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b, Disclosure: IFRS 8.23 g, Disclosure: IFRS 8.28 e
documentationThe 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)]
totalLabelTotal share of profit (loss) of associates and joint ventures accounted for using equity method
ifrs-fullShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstractlabelShare of profit (loss) of associates and joint ventures accounted for using equity method [abstract]
ifrs-fullShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration, creditlabelShare of profit (loss) from continuing operations of associates and joint ventures accounted for using equity methodDisclosure: IFRS 12.B16 a
documentationThe entity’s share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations]
ifrs-fullShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration, creditlabelShare of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity methodDisclosure: IFRS 12.B16 b
documentationThe entity’s share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from discontinued operations]
ifrs-fullShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethodX duration, creditlabelShare of profit (loss) of joint ventures accounted for using equity methodCommon practice: IAS 1.85
documentationThe entity’s share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
ifrs-fullShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTaxX duration, debitlabelShare of reclassification adjustments on financial assets that have been de-designated from overlay approach, before taxDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
ifrs-fullShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTaxX duration, debitlabelShare of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of taxDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
ifrs-fullShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration, creditlabelShare of total comprehensive income of associates and joint ventures accounted for using equity methodDisclosure: IFRS 12.B16 d
documentationThe entity’s share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method]
ifrs-fullSharePremiumX instant, creditlabelShare premiumExample: IAS 1.78 e
documentationThe amount received or receivable from the issuance of the entity’s shares in excess of nominal value.
ifrs-fullSharePremiumMembermemberlabelShare premium [member]Disclosure: IAS 1.106
documentationThis member stands for the amount received or receivable from issuance of the entity’s shares in excess of nominal value.
ifrs-fullSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociatesshareslabelNumber of shares in entity held by entity or by its subsidiaries or associatesDisclosure: IAS 1.79 a (vi)
documentationThe number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Associates [member]; Subsidiaries [member]]
ifrs-fullSharesReservedForIssueUnderOptionsAndContractsForSaleOfSharesshareslabelNumber of shares reserved for issue under options and contracts for sale of sharesDisclosure: IAS 1.79 a (vii)
documentationThe number of shares reserved for issue under options and contracts for the sale of shares.
ifrs-fullShipsX instant, debitlabelShipsExample: IAS 16.37 d
documentationThe amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity’s operations. [Refer: Property, plant and equipment]
ifrs-fullShipsMembermemberlabelShips [member]Example: IAS 16.37 d
documentationThis member stands for a class of property, plant and equipment representing seafaring vessels used in the entity’s operations. [Refer: Property, plant and equipment]
ifrs-fullShorttermBorrowingsX instant, creditlabelCurrent borrowingsCommon practice: IAS 1.55
documentationThe amount of current borrowings. [Refer: Borrowings]
ifrs-fullShorttermBorrowingsMembermemberlabelShort-term borrowings [member]Example: IAS 7 – C Reconciliation of liabilities arising from financing activities, Example: IAS 7.44C
documentationThis member stands for short-term borrowings. [Refer: Borrowings]
ifrs-fullShorttermContractsMembermemberlabelShort-term contracts [member]Example: IFRS 15.B89 e
documentationThis member stands for short-term contracts with customers.
ifrs-fullShorttermDepositsClassifiedAsCashEquivalentsX instant, debitlabelShort-term deposits, classified as cash equivalentsCommon practice: IAS 7.45
documentationA classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]
ifrs-fullShorttermDepositsNotClassifiedAsCashEquivalentsX instant, debitlabelShort-term deposits, not classified as cash equivalentsCommon practice: IAS 1.55
documentationThe amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]
ifrs-fullShorttermEmployeeBenefitsAccrualsX instant, creditlabelShort-term employee benefits accrualsCommon practice: IAS 1.78
documentationThe amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current]
ifrs-fullShorttermEmployeeBenefitsExpenseX duration, debitlabelShort-term employee benefits expenseCommon practice: IAS 1.112 c
documentationThe amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services.
totalLabelTotal short-term employee benefits expense
ifrs-fullShorttermEmployeeBenefitsExpenseAbstractlabelShort-term employee benefits expense [abstract]
ifrs-fullShorttermInvestmentsClassifiedAsCashEquivalentsX instant, debitlabelShort-term investments, classified as cash equivalentsCommon practice: IAS 7.45
documentationA classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]
ifrs-fullShorttermLegalProceedingsProvisionX instant, creditlabelCurrent legal proceedings provisionExample: IAS 37 -, Example: 10 A court case, Example: IAS 37.87
documentationThe amount of current provision for legal proceedings. [Refer: Legal proceedings provision]
ifrs-fullShorttermMiscellaneousOtherProvisionsX instant, creditlabelCurrent miscellaneous other provisionsCommon practice: IAS 1.78 d
documentationThe amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]
ifrs-fullShorttermOnerousContractsProvisionX instant, creditlabelCurrent onerous contracts provisionExample: IAS 37.66
documentationThe amount of current provision for onerous contracts. [Refer: Onerous contracts provision]
ifrs-fullShorttermProvisionForDecommissioningRestorationAndRehabilitationCostsX instant, creditlabelCurrent provision for decommissioning, restoration and rehabilitation costsExample:IAS 37 – D Examples: disclosures, Example: IAS 37.8
documentationThe amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
ifrs-fullShorttermRestructuringProvisionX instant, creditlabelCurrent restructuring provisionExample: IAS 37.70
documentationThe amount of current provision for restructuring. [Refer: Restructuring provision]
ifrs-fullShorttermWarrantyProvisionX instant, creditlabelCurrent warranty provisionExample: IAS 37 -, Example: 1 Warranties, Example: IAS 37.87
documentationThe amount of current provision for warranties. [Refer: Warranty provision]
ifrs-fullSignificantInterestRateBenchmarksSubjectToInterestRateBenchmarkReformMembermemberlabelSignificant interest rate benchmarks subject to interest rate benchmark reform [member]Disclosure: IFRS 7.24 J b
documentationThis member stands for all significant interest rate benchmarks that are subject to interest rate benchmark reform.
ifrs-fullSignificantInvestmentsInAssociatesAxisaxislabelAssociates [axis]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullSignificantInvestmentsInSubsidiariesAxisaxislabelSubsidiaries [axis]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullSignificantUnobservableInputAssetsX.XX instantlabelSignificant unobservable input, assetsDisclosure: IFRS 13.93 d
documentationThe value of significant unobservable input used in the measurement of the fair value of assets.
ifrs-fullSignificantUnobservableInputEntitysOwnEquityInstrumentsX.XX instantlabelSignificant unobservable input, entity’s own equity instrumentsDisclosure: IFRS 13.93 d
documentationThe value of significant unobservable input used in the measurement of the fair value of entity’s own equity instruments.
ifrs-fullSignificantUnobservableInputLiabilitiesX.XX instantlabelSignificant unobservable input, liabilitiesDisclosure: IFRS 13.93 d
documentationThe value of significant unobservable input used in the measurement of the fair value of liabilities.
ifrs-fullSixYearsBeforeReportingYearMembermemberlabelSix years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended six years before the end of the reporting year.
ifrs-fullSocialSecurityContributionsX duration, debitlabelSocial security contributionsCommon practice: IAS 19.9
documentationA class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]
ifrs-fullSparePartsX instant, debitlabelCurrent spare partsCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories]
ifrs-fullStateDefinedBenefitPlansMembermemberlabelState defined benefit plans [member]Disclosure: IAS 19.45
documentationThis member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]]
ifrs-fullStatementOfCashFlowsAbstractlabelStatement of cash flows [abstract]
ifrs-fullStatementOfChangesInEquityAbstractlabelStatement of changes in equity [abstract]
ifrs-fullStatementOfChangesInEquityLineItemsline itemslabelStatement of changes in equity [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullStatementOfChangesInEquityTabletablelabelStatement of changes in equity [table]Disclosure: IAS 1.106
documentationSchedule disclosing information related to changes in equity.
ifrs-fullStatementOfChangesInNetAssetsAvailableForBenefitsAbstractlabelStatement of changes in net assets available for benefits [abstract]
ifrs-fullStatementOfComprehensiveIncomeAbstractlabelStatement of comprehensive income [abstract]
ifrs-fullStatementOfFinancialPositionAbstractlabelStatement of financial position [abstract]
ifrs-fullStatementOfIFRSCompliancetext blocklabelStatement of IFRS compliance [text block]Disclosure: IAS 1.16
documentationAn explicit and unreserved statement of compliance with all the requirements of IFRSs.
ifrs-fullStatementOfProfitOrLossAndOtherComprehensiveIncomeAbstractlabelStatement of profit or loss and other comprehensive income [abstract]
ifrs-fullStatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9textlabelStatement that comparative information does not comply with IFRS 7 and IFRS 9Disclosure: IFRS 1.E2 b
documentationThe statement that comparative information does not comply with IFRS 7 and IFRS 9.
ifrs-fullStatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContractstextlabelStatement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contractsDisclosure: Effective 2023-01-01 IFRS 17.126
documentationThe statement that the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. [Refer: Insurance contracts [member]]
ifrs-fullStatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17textlabelStatement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.C28
documentationThe statement that the entity does not disclose previously unpublished information about claims development that occurred earlier than five years before the end of the annual reporting period in which it first applies IFRS 17.
ifrs-fullStatementThatEntityElectedToUseExemptionThatPermitsEntityToRetainAccountingPoliciesForFinancialInstrumentsAppliedByAssociateOrJointVentureWhenApplyingEquityMethodtextlabelStatement that entity elected to use exemption that permits entity to retain accounting policies for financial instruments applied by associate or joint venture when applying equity methodDisclosure: Expiry date 2023-01-01 IFRS 4.39I
documentationThe statement that an entity elected to use the exemption that permits the entity to retain the accounting policies for financial instruments applied by an associate or joint venture when applying the equity method.
ifrs-fullStatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16textlabelStatement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16Disclosure: IFRS 16.C4
documentationThe statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract is, or contains, a lease at the date of initial application of IFRS 16.
ifrs-fullStatementThatInsurerIsApplyingOverlayApproachtextlabelStatement that insurer is applying overlay approachDisclosure: Effective on first application of IFRS 9 IFRS 4.39L a
documentationThe statement that an insurer is applying the overlay approach.
ifrs-fullStatementThatInsurerIsApplyingTemporaryExemptionFromIFRS9textlabelStatement that insurer is applying temporary exemption from IFRS 9Disclosure: Expiry date 2023-01-01 IFRS 4.39C
documentationThe statement that an insurer is applying the temporary exemption from IFRS 9.
ifrs-fullStatementThatInsurerNoLongerQualifiesToApplyTemporaryExemptionFromIFRS9textlabelStatement that insurer no longer qualifies to apply temporary exemption from IFRS 9Disclosure: Expiry date 2023-01-01 IFRS 4.39D a
documentationThe statement that an insurer no longer qualifies to apply the temporary exemption from IFRS 9.
ifrs-fullStatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidationtextlabelStatement that investment entity is required to apply exception from consolidationDisclosure: IFRS 12.19 A
documentationThe statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]]
ifrs-fullStatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatementstextlabelStatement that investment entity prepares separate financial statements as its only financial statementsDisclosure: IAS 27.16 A
documentationThe statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]]
ifrs-fullStatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemptiontextlabelStatement that lessee accounts for leases of low-value assets using recognition exemptionDisclosure: IFRS 16.60
documentationThe statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.
ifrs-fullStatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemptiontextlabelStatement that lessee accounts for short-term leases using recognition exemptionDisclosure: IFRS 16.60
documentationThe statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.
ifrs-fullStatementThatLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfIFRS16textlabelStatement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct consequence of covid-19 pandemic that meet conditions in paragraph 46B of IFRS 16Disclosure: IFRS 16.60 A a
documentationThe statement that the lessee has applied the practical expedient in paragraph 46A of IFRS 16 to all the rent concessions occurring as direct consequence of covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.
ifrs-fullStatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17textlabelStatement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17Disclosure: IFRS 16.C13
documentationThe statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17.
ifrs-fullStatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsedtextlabelStatement that practical expedient about existence of significant financing component has been usedDisclosure: IFRS 15.129
documentationThe statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used.
ifrs-fullStatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsedtextlabelStatement that practical expedient about incremental costs of obtaining contract has been usedDisclosure: IFRS 15.129
documentationThe statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used.
ifrs-fullStatementThatRateRegulatorIsRelatedPartytextlabelStatement that rate regulator is related partyDisclosure: IFRS 14.30 b
documentationThe statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Related parties [member]]
ifrs-fullStatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversibletextlabelStatement that regulatory deferral account balance is no longer fully recoverable or reversibleDisclosure: IFRS 14.36
documentationThe statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]
ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssetstextlabelStatement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assetsCommon practice: IFRS 13.93 c
documentationThe statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year.
ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstrumentstextlabelStatement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity’s own equity instrumentsCommon practice: IFRS 13.93 c
documentationThe statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of the entity’s own equity instruments during the year.
ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilitiestextlabelStatement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilitiesCommon practice: IFRS 13.93 c
documentationThe statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year.
ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssetstextlabelStatement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assetsCommon practice: IFRS 13.93 c, Common practice: IFRS 13.93 e (iv)
documentationThe statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of assets during the year.
ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentstextlabelStatement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity’s own equity instrumentsCommon practice: IFRS 13.93 c, Common practice: IFRS 13.93 e (iv)
documentationThe statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of the entity’s own equity instruments during the year.
ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilitiestextlabelStatement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilitiesCommon practice: IFRS 13.93 c, Common practice: IFRS 13.93 e (iv)
documentationThe statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of liabilities during the year.
ifrs-fullStatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasistextlabelStatement that unadjusted comparative information has been prepared on different basisDisclosure: IAS 16.80 A, Disclosure: IAS 27.18I, Disclosure: IAS 38.130I, Disclosure: IFRS 10.C6B, Disclosure: IFRS 11.C13B, Disclosure: Effective 2023-01-01 IFRS 17.C27
documentationThe statement that unadjusted comparative information in the financial statements has been prepared on a different basis.
ifrs-fullStatutoryReserveX instant, creditlabelStatutory reserveCommon practice: IAS 1.55
documentationA component of equity representing reserves created based on legal requirements.
ifrs-fullStatutoryReserveMembermemberlabelStatutory reserve [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing reserves created based on legal requirements.
ifrs-fullStructuredDebtAmountContributedToFairValueOfPlanAssetsX instant, debitlabelStructured debt, amount contributed to fair value of plan assetsExample: IAS 19.142 h
documentationThe amount debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullStructuredDebtPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelStructured debt, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 h
documentationThe percentage debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Structured debt, amount contributed to fair value of plan assets]
ifrs-fullSubclassificationsOfAssetsLiabilitiesAndEquitiesAbstractlabelSubclassifications of assets, liabilities and equities [abstract]
ifrs-fullSubordinatedLiabilitiesX instant, creditlabelSubordinated liabilitiesCommon practice: IAS 1.55
documentationThe amount of liabilities that are subordinate to other liabilities with respect to claims.
totalLabelTotal subordinated liabilities
ifrs-fullSubordinatedLiabilitiesAbstractlabelSubordinated liabilities [abstract]
ifrs-fullSubscriptionCirculationRevenueX duration, creditlabelSubscription circulation revenueCommon practice: IAS 1.112 c
documentationThe amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]
ifrs-fullSubsequentRecognitionOfDeferredTaxAssetsGoodwill(X) duration, creditlabelSubsequent recognition of deferred tax assets, goodwillDisclosure: IFRS 3.B67 d (iii)
documentationThe 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]]
negatedLabelSubsequent recognition of deferred tax assets, goodwill
ifrs-fullSubsidiariesMembermemberlabelSubsidiaries [member]Disclosure: IAS 24.19 c, Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a
documentationThis member stands for entities that are controlled by another entity.
ifrs-fullSubsidiariesWithMaterialNoncontrollingInterestsMembermemberlabelSubsidiaries with material non-controlling interests [member]Disclosure: IFRS 12.12
documentationThis member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Subsidiaries [member]; Non-controlling interests]
ifrs-fullSummaryOfQuantitativeDataAboutWhatEntityManagesAsCapitaltextlabelSummary quantitative data about what entity manages as capitalDisclosure: IAS 1.135 b
documentationSummary quantitative data about what the entity manages as capital.
ifrs-fullSummaryQuantitativeDataAboutEntitysExposureToRisktext blocklabelSummary quantitative data about entity’s exposure to risk [text block]Disclosure: IFRS 7.34 a
documentationThe disclosure of summary quantitative data about the entity’s exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Financial instruments, class [member]; Key management personnel of entity or parent [member]]
ifrs-fullSummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstrumentstextlabelSummary quantitative data about puttable financial instruments classified as equity instrumentsDisclosure: IAS 1.136 A a
documentationSummary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Financial instruments, class [member]]
ifrs-fullSummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatorytext blocklabelSummary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.125 a
documentationThe disclosure of summary quantitative information about an entity’s exposure to risk that arises from contracts within the scope of IFRS 17.
ifrs-fullSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSoX durationlabelSupport provided to structured entity without having contractual obligation to do soDisclosure: IFRS 12.15 a, Disclosure: IFRS 12.30 a
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSoX durationlabelSupport provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soDisclosure: IFRS 12.19E a
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullSurplusDeficitInPlanX instant, debitlabelSurplus (deficit) in planCommon practice: IAS 19.57 a
documentationThe fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]
netLabelNet surplus (deficit) in plan
ifrs-fullSurplusDeficitInPlanAbstractlabelSurplus (deficit) in plan [abstract]
ifrs-fullSwapContractMembermemberlabelSwap contract [member]Common practice: IAS 1.112 c
documentationThis member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]]
ifrs-fullTangibleExplorationAndEvaluationAssetsX instant, debitlabelTangible exploration and evaluation assetsDisclosure: IFRS 6.25
documentationThe amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]]
ifrs-fullTangibleExplorationAndEvaluationAssetsMembermemberlabelTangible exploration and evaluation assets [member]Disclosure: IFRS 6.25
documentationThis member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
ifrs-fullTaxationrelatedRegulatoryDeferralAccountBalancesMembermemberlabelTaxation-related regulatory deferral account balances [member]Disclosure: IFRS 14.34
documentationThis member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [member]]
ifrs-fullTaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense(X) duration, creditlabelTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expenseExample: IAS 12.80 e
documentationThe 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]]
negatedLabelTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense
ifrs-fullTaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense(X) duration, creditlabelTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expenseExample: IAS 12.80 f
documentationThe 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]]
negatedLabelTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense
ifrs-fullTaxContingentLiabilityMembermemberlabelTax contingent liability [member]Common practice: IAS 37.88
documentationThis member stands for a contingent liability for taxes. [Refer: Contingent liabilities [member]]
ifrs-fullTaxEffectFromChangeInTaxRateX duration, debitlabelTax effect from change in tax rateDisclosure: IAS 12.81 c (i)
documentationThe amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit]
ifrs-fullTaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossX duration, debitlabelTax effect of expense not deductible in determining taxable profit (tax loss)Disclosure: IAS 12.81 c (i)
documentationThe amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit]
ifrs-fullTaxEffectOfForeignTaxRatesX duration, debitlabelTax effect of foreign tax ratesDisclosure: IAS 12.81 c (i)
documentationThe amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit]
ifrs-fullTaxEffectOfImpairmentOfGoodwillX duration, debitlabelTax effect of impairment of goodwillCommon practice: IAS 12.81 c (i)
documentationThe amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill]
ifrs-fullTaxEffectOfRevenuesExemptFromTaxation2011(X) duration, creditlabelTax effect of revenues exempt from taxationDisclosure: IAS 12.81 c (i)
documentationThe 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]
negatedLabelTax effect of revenues exempt from taxation
ifrs-fullTaxEffectOfTaxLossesX duration, debitlabelTax effect of tax lossesDisclosure: IAS 12.81 c (i)
documentationThe amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit]
ifrs-fullTaxExpenseIncomeAtApplicableTaxRateX duration, debitlabelTax expense (income) at applicable tax rateDisclosure: IAS 12.81 c (i)
documentationThe product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]
ifrs-fullTaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLossX duration, debitlabelTax expense (income) relating to changes in accounting policies and errors included in profit or lossExample: IAS 12.80 h
documentationThe amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively.
ifrs-fullTaxExpenseOfDiscontinuedOperationAbstractlabelTax expense (income) of discontinued operation [abstract]
ifrs-fullTaxExpenseOtherThanIncomeTaxExpenseX duration, debitlabelTax expense other than income tax expenseCommon practice: IAS 1.85
documentationThe amount of tax expense exclusive of income tax expense.
ifrs-fullTaxExpenseRelatingToGainLossOnDiscontinuanceX duration, debitlabelTax expense (income) relating to gain (loss) on discontinuanceDisclosure: IAS 12.81 h (i), Disclosure: IFRS 5.33 b (iv)
documentationThe tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]
ifrs-fullTaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperationsX duration, debitlabelTax expense (income) relating to profit (loss) from ordinary activities of discontinued operationsDisclosure: IAS 12.81 h (ii), Disclosure: IFRS 5.33 b (ii)
documentationThe tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
ifrs-fullTaxRateEffectFromChangeInTaxRateX.XX durationlabelTax rate effect from change in tax rateDisclosure: IAS 12.81 c (ii)
documentationThe tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate]
ifrs-fullTaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriodsX.XX durationlabelTax rate effect of adjustments for current tax of prior periodsCommon practice: IAS 12.81 c (ii)
documentationTax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods]
ifrs-fullTaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossX.XX durationlabelTax rate effect of expense not deductible in determining taxable profit (tax loss)Disclosure: IAS 12.81 c (ii)
documentationThe tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate]
ifrs-fullTaxRateEffectOfForeignTaxRatesX.XX durationlabelTax rate effect of foreign tax ratesDisclosure: IAS 12.81 c (ii)
documentationThe tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate]
ifrs-fullTaxRateEffectOfImpairmentOfGoodwillX.XX durationlabelTax rate effect of impairment of goodwillCommon practice: IAS 12.81 c (ii)
documentationTax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill]
ifrs-fullTaxRateEffectOfRevenuesExemptFromTaxation(X.XX) durationlabelTax rate effect of revenues exempt from taxationDisclosure: IAS 12.81 c (ii)
documentationThe 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]
negatedLabelTax rate effect of revenues exempt from taxation
ifrs-fullTaxRateEffectOfTaxLossesX.XX durationlabelTax rate effect of tax lossesDisclosure: IAS 12.81 c (ii)
documentationThe tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate]
ifrs-fullTechnologybasedIntangibleAssetsMembermemberlabelTechnology-based intangible assets [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets representing assets based on technology. Such assets may include patented and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill]
ifrs-fullTechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelTechnology-based intangible assets recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Business combinations [member]]
ifrs-fullTemporaryDifferenceMembermemberlabelTemporary differences [member]Disclosure: IAS 12.81 g
documentationThis member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences; or (b) deductible temporary differences. [Refer: Carrying amount [member]]
ifrs-fullTemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVenturesX instantlabelTemporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognisedDisclosure: IAS 12.81 f
documentationThe aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxisaxislabelTemporary difference, unused tax losses and unused tax credits [axis]Disclosure: IAS 12.81 g
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMembermember [default]labelTemporary difference, unused tax losses and unused tax credits [member]Disclosure: IAS 12.81 g
documentationThis member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the "Temporary difference, unused tax losses and unused tax credits" axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
ifrs-fullTerminationBenefitsExpenseX duration, debitlabelTermination benefits expenseCommon practice: IAS 19.171
documentationThe amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee’s employment as a result of either: (a) an entity’s decision to terminate an employee’s employment before the normal retirement date; or (b) an employee’s decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense]
ifrs-fullThreeYearsBeforeReportingYearMembermemberlabelThree years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended three years before the end of the reporting year.
ifrs-fullTimeandmaterialsContractsMembermemberlabelTime-and-materials contracts [member]Example: IFRS 15.B89 d
documentationThis member stands for time-and-materials contracts with customers.
ifrs-fullTimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibitiontextlabelDescription of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibitionDisclosure: IFRIC 2.13
documentationThe description of the timing of, and the reason for, the transfer between financial liabilities and the equity attributable to a change in the redemption prohibition.
ifrs-fullTimingOfTransferOfGoodsOrServicesAxisaxislabelTiming of transfer of goods or services [axis]Example: IFRS 15.B89 f
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTimingOfTransferOfGoodsOrServicesMembermember [default]labelTiming of transfer of goods or services [member]Example: IFRS 15.B89 f
documentationThis member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the standard value for the "Timing of transfer of goods or services" axis if no other member is used.
ifrs-fullTitleOfInitiallyAppliedIFRStextlabelTitle of initially applied IFRSDisclosure: IAS 8.28 a
documentationThe title of an initially applied IFRS. [Refer: IFRSs [member]]
ifrs-fullTitleOfNewIFRStextlabelTitle of new IFRSExample: IAS 8.31 a
documentationThe title of a new IFRS that has been issued but is not yet effective.
ifrs-fullTopOfRangeMembermemberlabelTop of range [member]Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: IFRS 2.45 d, Common practice: IFRS 7.7
documentationThis member stands for top of a range.
ifrs-fullTradeAndOtherCurrentPayablesX instant, creditlabelTrade and other current payablesDisclosure: IAS 1.54 k
documentationThe amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]
totalLabelTotal trade and other current payables
ifrs-fullTradeAndOtherCurrentPayablesAbstractlabelTrade and other current payables [abstract]
ifrs-fullTradeAndOtherCurrentPayablesToRelatedPartiesX instant, creditlabelCurrent payables to related partiesCommon practice: IAS 1.78
documentationThe amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
ifrs-fullTradeAndOtherCurrentPayablesToTradeSuppliersX instant, creditlabelCurrent trade payablesExample: IAS 1.70, Common practice: IAS 1.78
documentationThe current amount of payment due to suppliers for goods and services used in entity’s business. [Refer: Current liabilities; Trade payables]
ifrs-fullTradeAndOtherCurrentReceivablesX instant, debitlabelTrade and other current receivablesDisclosure: IAS 1.54 h, Disclosure: IAS 1.78 b
documentationThe amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]
totalLabelTotal trade and other current receivables
ifrs-fullTradeAndOtherCurrentReceivablesAbstractlabelTrade and other current receivables [abstract]
ifrs-fullTradeAndOtherCurrentReceivablesDueFromRelatedPartiesX instant, debitlabelCurrent receivables due from related partiesExample: IAS 1.78 b
documentationThe amount of current receivables due from related parties. [Refer: Related parties [member]]
ifrs-fullTradeAndOtherPayablesX instant, creditlabelTrade and other payablesDisclosure: IAS 1.54 k
documentationThe amount of trade payables and other payables. [Refer: Trade payables; Other payables]
totalLabelTotal trade and other payables
ifrs-fullTradeAndOtherPayablesAbstractlabelTrade and other payables [abstract]
ifrs-fullTradeAndOtherPayablesRecognisedAsOfAcquisitionDate(X) instant, creditlabelTrade and other payables recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe 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]]
negatedLabelTrade and other payables recognised as of acquisition date
ifrs-fullTradeAndOtherPayablesToRelatedPartiesX instant, creditlabelPayables to related partiesCommon practice: IAS 1.78
documentationThe amount of payables due to related parties. [Refer: Related parties [member]]
ifrs-fullTradeAndOtherPayablesToTradeSuppliersX instant, creditlabelTrade payablesCommon practice: IAS 1.78
documentationThe amount of payment due to suppliers for goods and services used in the entity’s business.
ifrs-fullTradeAndOtherPayablesUndiscountedCashFlowsX instant, creditlabelTrade and other payables, undiscounted cash flowsExample: IFRS 7.B11D, Example: IFRS 7.IG31A
documentationThe amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]
ifrs-fullTradeAndOtherReceivablesX instant, debitlabelTrade and other receivablesDisclosure: IAS 1.54 h, Disclosure: IAS 1.78 b
documentationThe amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]
totalLabelTotal trade and other receivables
ifrs-fullTradeAndOtherReceivablesAbstractlabelTrade and other receivables [abstract]
ifrs-fullTradeAndOtherReceivablesDueFromRelatedPartiesX instant, debitlabelReceivables due from related partiesExample: IAS 1.78 b
documentationThe amount of receivables due from related parties. [Refer: Related parties [member]]
ifrs-fullTradeReceivablesX instant, debitlabelTrade receivablesExample: IAS 1.78 b
documentationThe amount due from customers for goods and services sold.
ifrs-fullTradeReceivablesMembermemberlabelTrade receivables [member]Common practice: IAS 1.112 c, Disclosure: IFRS 7.35H b (iii), Disclosure: IFRS 7.35M b (iii), Example: IFRS 7.35 N
documentationThis member stands for trade receivables. [Refer: Trade receivables]
ifrs-fullTradingEquitySecuritiesMembermemberlabelTrading equity securities [member]Example: IFRS 13.94, Example: IFRS 13.IE60
documentationThis member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking.
ifrs-fullTradingIncomeExpenseX duration, creditlabelTrading income (expense)Common practice: IAS 1.85
documentationThe amount of income (expense) relating to trading assets and liabilities.
totalLabelTotal trading income (expense)
ifrs-fullTradingIncomeExpenseAbstractlabelTrading income (expense) [abstract]
ifrs-fullTradingIncomeExpenseOnDebtInstrumentsX duration, creditlabelTrading income (expense) on debt instrumentsCommon practice: IAS 1.112 c
documentationThe amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]
ifrs-fullTradingIncomeExpenseOnDerivativeFinancialInstrumentsX duration, creditlabelTrading income (expense) on derivative financial instrumentsCommon practice: IAS 1.112 c
documentationThe amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]
ifrs-fullTradingIncomeExpenseOnEquityInstrumentsX duration, creditlabelTrading income (expense) on equity instrumentsCommon practice: IAS 1.112 c
documentationThe amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]
ifrs-fullTradingIncomeExpenseOnForeignExchangeContractsX duration, creditlabelTrading income (expense) on foreign exchange contractsCommon practice: IAS 1.112 c
documentationThe amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]
ifrs-fullTradingSecuritiesMembermemberlabelTrading securities [member]Example: IFRS 7.6, Example: IFRS 7.IG40B
documentationThis member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]
ifrs-fullTransactionPriceAllocatedToRemainingPerformanceObligationsX instant, creditlabelTransaction price allocated to remaining performance obligationsDisclosure: IFRS 15.120 a
documentationThe amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [member]]
ifrs-fullTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxisaxislabelTransactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]Disclosure: IFRS 3.B64 l
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMembermember [default]labelTransactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]Disclosure: IFRS 3.B64 l
documentationThis member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the "Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination" axis if no other member is used. [Refer: Business combinations [member]]
ifrs-fullTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibitionX durationlabelTransfer between financial liabilities and equity attributable to change in redemption prohibitionDisclosure: IFRIC 2.13
documentationThe amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.
ifrs-fullTransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentPropertyX duration, debitlabelTransfer from investment property under construction or development, investment propertyCommon practice: IAS 40.76, Common practice: IAS 40.79 d
documentationThe amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property]
ifrs-fullTransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentPropertyX duration, debitlabelTransfer from (to) inventories and owner-occupied property, investment propertyDisclosure: IAS 40.76 f, Disclosure: IAS 40.79 d (vii)
documentationThe amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]
ifrs-fullTransfersFromToOtherRetirementBenefitPlansX duration, creditlabelTransfers from (to) other retirement benefit plansDisclosure: IAS 26.35 b (x)
documentationThe increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan]
ifrs-fullTransfersIntoLevel3OfFairValueHierarchyAssetsX duration, debitlabelTransfers into Level 3 of fair value hierarchy, assetsDisclosure: IFRS 13.93 e (iv)
documentationThe amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
ifrs-fullTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentsX duration, creditlabelTransfers into Level 3 of fair value hierarchy, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iv)
documentationThe amount of transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]
ifrs-fullTransfersIntoLevel3OfFairValueHierarchyLiabilitiesX duration, creditlabelTransfers into Level 3 of fair value hierarchy, liabilitiesDisclosure: IFRS 13.93 e (iv)
documentationThe amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
ifrs-fullTransfersOfCumulativeGainLossWithinEquityX durationlabelTransfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive incomeDisclosure: IFRS 7.10 c
documentationThe amount of transfers within equity of the cumulative gain (loss) on financial liabilities designated as at fair value through profit or loss for which changes in the liability’s credit risk are presented in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullTransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactionsX durationlabelTransfers of research and development from entity, related party transactionsExample: IAS 24.21 e
documentationThe amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactionsX durationlabelTransfers of research and development to entity, related party transactionsExample: IAS 24.21 e
documentationThe amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssetsX durationlabelTransfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting periodDisclosure: IFRS 13.93 c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstrumentsX durationlabelTransfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments held at end of reporting periodDisclosure: IFRS 13.93 c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilitiesX durationlabelTransfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting periodDisclosure: IFRS 13.93 c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssetsX durationlabelTransfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting periodDisclosure: IFRS 13.93 c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstrumentsX durationlabelTransfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments held at end of reporting periodDisclosure: IFRS 13.93 c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilitiesX durationlabelTransfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting periodDisclosure: IFRS 13.93 c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyAssets(X) duration, creditlabelTransfers out of Level 3 of fair value hierarchy, assetsDisclosure: IFRS 13.93 e (iv)
documentationThe amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
negatedLabelTransfers out of Level 3 of fair value hierarchy, assets
ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments(X) duration, debitlabelTransfers out of Level 3 of fair value hierarchy, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iv)
documentationThe 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]]
negatedLabelTransfers out of Level 3 of fair value hierarchy, entity’s own equity instruments
ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyLiabilities(X) duration, debitlabelTransfers out of Level 3 of fair value hierarchy, liabilitiesDisclosure: IFRS 13.93 e (iv)
documentationThe amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
negatedLabelTransfers out of Level 3 of fair value hierarchy, liabilities
ifrs-fullTransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactionsX durationlabelTransfers under finance agreements from entity, related party transactionsExample: IAS 24.21 g
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersUnderFinanceAgreementsToEntityRelatedPartyTransactionsX durationlabelTransfers under finance agreements to entity, related party transactionsExample: IAS 24.21 g
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactionsX durationlabelTransfers under licence agreements from entity, related party transactionsExample: IAS 24.21 f
documentationThe amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersUnderLicenseAgreementsToEntityRelatedPartyTransactionsX durationlabelTransfers under licence agreements to entity, related party transactionsExample: IAS 24.21 f
documentationThe amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransportationExpenseX duration, debitlabelTransportation expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from transportation services.
ifrs-fullTravelExpenseX duration, debitlabelTravel expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from travel.
ifrs-fullTreasuryShares(X) instant, debitlabelTreasury sharesExample: IAS 1.78 e, Disclosure: IAS 32.34
documentationAn entity’s own equity instruments, held by the entity or other members of the consolidated group.
negatedLabelTreasury shares
ifrs-fullTreasurySharesMembermemberlabelTreasury shares [member]Disclosure: IAS 1.106
documentationThis member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.
ifrs-fullTwelvemonthExpectedCreditLossesMembermemberlabel12-month expected credit losses [member]Disclosure: IFRS 7.35H a, Disclosure: IFRS 7.35M a
documentationThis member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [member]; Lifetime expected credit losses [member]]
ifrs-fullTwoYearsBeforeReportingYearMembermemberlabelTwo years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended two years before the end of the reporting year.
ifrs-fullTypeOfMeasurementOfExpectedCreditLossesAxisaxislabelType of measurement of expected credit losses [axis]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypeOfMeasurementOfExpectedCreditLossesMembermember [default]labelType of measurement of expected credit losses [member]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M
documentationThis member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the "Type of measurement of expected credit losses" axis if no other member is used.
ifrs-fullTypesOfContractsAxisaxislabelTypes of contracts [axis]Example: IFRS 15.B89 d, Example: Effective 2023-01-01 IFRS 17.96 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfContractsMembermember [default]labelTypes of contracts [member]Example: IFRS 15.B89 d, Example: Effective 2023-01-01 IFRS 17.96 a
documentationThis member stands for all types of contracts with customers. It also represents the standard value for the "Types of contracts" axis if no other member is used.
ifrs-fullTypesOfCustomersAxisaxislabelTypes of customers [axis]Example: IFRS 15.B89 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfCustomersMembermember [default]labelTypes of customers [member]Example: IFRS 15.B89 c
documentationThis member stands for all types of customers. It also represents the standard value for the "Types of customers" axis if no other member is used.
ifrs-fullTypesOfFinancialAssetsAxisaxislabelTypes of financial assets [axis]Disclosure: IFRS 7.B51, Disclosure: IFRS 7.B52
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfFinancialLiabilitiesAxisaxislabelTypes of financial liabilities [axis]Disclosure: IFRS 7.B51, Disclosure: IFRS 7.B52
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfHedgesAxisaxislabelTypes of hedges [axis]Disclosure: Expiry date 2023-01-01 IFRS 7.22, Disclosure: IFRS 7.24 A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfHedgesMembermember [default]labelHedges [member]Disclosure: Expiry date 2023-01-01 IFRS 7.22, Disclosure: IFRS 7.24 A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C
documentationThis member stands for all types of hedges. It also represents the standard value for the "Types of hedges" axis if no other member is used.
ifrs-fullTypesOfInstrumentMembermember [default]labelTypes of instrument [member]Example: IFRS 7.B33
documentationThis member stands for all types of financial instruments. It also represents the standard value for the "Continuing involvement in derecognised financial assets by type of instrument" axis if no other member is used.
ifrs-fullTypesOfInsuranceContractsAxisaxislabelTypes of insurance contracts [axis]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfInterestRatesAxisaxislabelTypes of interest rates [axis]Common practice: IFRS 7.39
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfInvestmentPropertyAxisaxislabelTypes of investment property [axis]Common practice: IAS 1.112 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfRateregulatedActivitiesAxisaxislabelTypes of rate-regulated activities [axis]Disclosure: IFRS 14.30, Disclosure: IFRS 14.33
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfRisksAxisaxislabelTypes of risks [axis]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a, Disclosure: IFRS 7.21C, Disclosure: IFRS 7.33, Disclosure: IFRS 7.34
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfRisksMembermember [default]labelRisks [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a, Disclosure: IFRS 7.21C, Disclosure: IFRS 7.33, Disclosure: IFRS 7.34
documentationThis member stands for all types of risks. It also represents the standard value for the "Types of risks" axis if no other member is used.
ifrs-fullTypesOfSharebasedPaymentArrangementsAxisaxislabelTypes of share-based payment arrangements [axis]Disclosure: IFRS 2.45
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfTransferMembermember [default]labelTypes of transfer [member]Example: IFRS 7.B33
documentationThis member stands for all types of transfers of financial instruments. It also represents the standard value for the "Continuing involvement in derecognised financial assets by type of transfer" axis if no other member is used.
ifrs-fullUMTSLicencesMembermemberlabelUMTS licences [member]Common practice: IAS 38.119
documentationThis member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]
ifrs-fullUnallocatedAmountsMembermemberlabelUnallocated amounts [member]Example: IFRS 8.28, Example: IFRS 8.IG4
documentationThis member stands for items that have not been allocated to operating segments.
ifrs-fullUnallocatedGoodwillX instant, debitlabelUnallocated goodwillDisclosure: IAS 36.133
documentationThe amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]
ifrs-fullUnconsolidatedStructuredEntitiesAxisaxislabelUnconsolidated structured entities [axis]Disclosure: IFRS 12.B4 e
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxisaxislabelUnconsolidated structured entities controlled by investment entity [axis]Disclosure: IFRS 12.19F
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullUnconsolidatedStructuredEntitiesControlledByInvestmentEntityMembermember [default]labelUnconsolidated structured entities controlled by investment entity [member]Disclosure: IFRS 12.19F
documentationThis member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the "Unconsolidated structured entities controlled by investment entity" axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]
ifrs-fullUnconsolidatedStructuredEntitiesMembermemberlabelUnconsolidated structured entities [member]Disclosure: IFRS 12.B4 e
documentationThis member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]
ifrs-fullUnconsolidatedSubsidiariesAxisaxislabelUnconsolidated subsidiaries [axis]Disclosure: IFRS 12.19B
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullUnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMembermemberlabelUnconsolidated subsidiaries controlled by subsidiaries of investment entity [member]Disclosure: IFRS 12.19C
documentationThis member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullUnconsolidatedSubsidiariesMembermemberlabelUnconsolidated subsidiaries [member]Disclosure: IFRS 12.19B
documentationThis member stands for unconsolidated subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullUnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMembermemberlabelUnconsolidated subsidiaries that investment entity controls directly [member]Disclosure: IFRS 12.19B
documentationThis member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullUndatedSubordinatedLiabilitiesX instant, creditlabelUndated subordinated liabilitiesCommon practice: IAS 1.112 c
documentationThe amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]
ifrs-fullUnderlyingEquityInstrumentAndDepositaryReceiptsAxisaxislabelUnderlying equity instrument and depositary receipts [axis]Common practice: IAS 1.112 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullUnderlyingEquityInstrumentMembermember [default]labelUnderlying equity instrument [member]Common practice: IAS 1.112 c
documentationThis member represents the standard value for the "Underlying equity instrument and depositary receipts" axis if no other member is used.
ifrs-fullUndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssetsX instant, creditlabelUndiscounted cash outflow required to repurchase derecognised financial assetsDisclosure: IFRS 7.42E d
documentationThe undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]
ifrs-fullUndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognisedX duration, creditlabelUndiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognisedDisclosure: IFRS 7.35H c
documentationThe amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired.
ifrs-fullUndiscountedFinanceLeasePaymentsToBeReceivedX instant, debitlabelUndiscounted finance lease payments to be receivedDisclosure: IFRS 16.94
documentationThe amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullUndiscountedOperatingLeasePaymentsToBeReceivedX instant, debitlabelUndiscounted operating lease payments to be receivedDisclosure: IFRS 16.97
documentationThe amount of undiscounted operating lease payments to be received. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullUndrawnBorrowingFacilitiesX instant, creditlabelUndrawn borrowing facilitiesExample: IAS 7.50 a
documentationThe amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments]
ifrs-fullUnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable(X) instant, creditlabelUnearned finance income relating to finance lease payments receivableDisclosure: IFRS 16.94
documentationThe 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]
negatedLabelUnearned finance income relating to finance lease payments receivable
ifrs-fullUnearnedPremiumsX instant, creditlabelUnearned premiumsExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 a
documentationThe amount of liability for written premiums on insurance contracts that have not yet been earned. [Refer: Types of insurance contracts [member]]
ifrs-fullUnobservableInputsAxisaxislabelUnobservable inputs [axis]Disclosure: IFRS 13.93 d, Common practice: IFRS 13.93 h
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullUnobservableInputsMembermember [default]labelUnobservable inputs [member]Disclosure: IFRS 13.93 d, Common practice: IFRS 13.93 h
documentationThis member stands for all the unobservable inputs. It also represents the standard value for the "Unobservable inputs" axis if no other member is used.
ifrs-fullUnratedCreditExposuresX instantlabelUnrated credit exposuresExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 c
documentationThe amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullUnrealisedForeignExchangeGainsLossesMembermemberlabelUnrealised foreign exchange gains (losses) [member]Common practice: IAS 12.81 g
documentationThis member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.
ifrs-fullUnrecognisedShareOfLossesOfAssociatesX duration, debitlabelUnrecognised share of losses of associatesDisclosure: IFRS 12.22 c
documentationThe amount of the unrecognised share of associates’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]]
ifrs-fullUnrecognisedShareOfLossesOfJointVenturesX duration, debitlabelUnrecognised share of losses of joint venturesDisclosure: IFRS 12.22 c
documentationThe amount of the unrecognised share of joint ventures’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]]
ifrs-fullUnsecuredBankLoansReceivedX instant, creditlabelUnsecured bank loans receivedCommon practice: IAS 1.112 c
documentationThe amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]
ifrs-fullUnusedProvisionReversedOtherProvisions(X) duration, debitlabelUnused provision reversed, other provisionsDisclosure: IAS 37.84 d
documentationThe amount reversed for unused other provisions. [Refer: Other provisions]
negatedLabelUnused provision reversed, other provisions
ifrs-fullUnusedTaxCreditsForWhichNoDeferredTaxAssetRecognisedX instantlabelUnused tax credits for which no deferred tax asset recognisedDisclosure: IAS 12.81 e
documentationThe amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullUnusedTaxCreditsMembermemberlabelUnused tax credits [member]Disclosure: IAS 12.81 g
documentationThis member stands for tax credits that have been received and are carried forward for use against future taxable profit.
ifrs-fullUnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedX instantlabelUnused tax losses for which no deferred tax asset recognisedDisclosure: IAS 12.81 e
documentationThe amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullUnusedTaxLossesMembermemberlabelUnused tax losses [member]Disclosure: IAS 12.81 g
documentationThis member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.
ifrs-fullUsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCostDURlabelUseful life measured as period of time, biological assets, at costDisclosure: IAS 41.54 e
documentationThe useful life, measured as period of time, used for biological assets. [Refer: Biological assets]
ifrs-fullUsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwillDURlabelUseful life measured as period of time, intangible assets other than goodwillDisclosure: IAS 38.118 a
documentationThe useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
ifrs-fullUsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModelDURlabelUseful life measured as period of time, investment property, cost modelDisclosure: IAS 40.79 b
documentationThe useful life, measured as period of time, used for investment property. [Refer: Investment property]
ifrs-fullUsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipmentDURlabelUseful life measured as period of time, property, plant and equipmentDisclosure: IAS 16.73 c
documentationThe useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullUsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCostX.XX durationlabelUseful life measured in production or other similar units, biological assets, at costDisclosure: IAS 41.54 e
documentationThe useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets]
ifrs-fullUsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwillX.XX durationlabelUseful life measured in production or other similar units, intangible assets other than goodwillDisclosure: IAS 38.118 a
documentationThe useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
ifrs-fullUsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipmentX.XX durationlabelUseful life measured in production or other similar units, property, plant and equipmentDisclosure: IAS 16.73 c
documentationThe useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullUtilisationAllowanceAccountForCreditLossesOfFinancialAssets(X) duration, debitlabelUtilisation, allowance account for credit losses of financial assetsCommon practice: Expiry date 2023-01-01 IFRS 7.16
documentationThe 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]
negatedLabelUtilisation, allowance account for credit losses of financial assets
ifrs-fullUtilitiesExpenseX duration, debitlabelUtilities expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from purchased utilities.
ifrs-fullValuationTechniquesMembermember [default]labelValuation techniques [member]Disclosure: IFRS 13.93 d
documentationThis member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the "Valuation techniques used in fair value measurement" axis if no other member is used. [Refer: At fair value [member]]
ifrs-fullValuationTechniquesUsedInFairValueMeasurementAxisaxislabelValuation techniques used in fair value measurement [axis]Disclosure: IFRS 13.93 d
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullValueAddedTaxPayablesX instant, creditlabelValue added tax payablesCommon practice: IAS 1.78
documentationThe amount of payables related to a value added tax.
ifrs-fullValueAddedTaxReceivablesX instant, debitlabelValue added tax receivablesCommon practice: IAS 1.78 b
documentationThe amount of receivables related to a value added tax.
ifrs-fullValueAtRiskX instantlabelValue at riskCommon practice: IFRS 7.41
documentationThe measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullValueOfBusinessAcquiredMembermemberlabelValue of business acquired [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Business combinations [member]]
ifrs-fullVehiclesX instant, debitlabelVehiclesCommon practice: IAS 16.37
documentationThe 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]
totalLabelTotal vehicles
ifrs-fullVehiclesAbstractlabelVehicles [abstract]
ifrs-fullVehiclesMembermemberlabelVehicles [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing vehicles used in the entity’s operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]
ifrs-fullVoluntaryChangesInAccountingPolicyAxisaxislabelVoluntary changes in accounting policy [axis]Disclosure: IAS 8.29
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullVoluntaryChangesInAccountingPolicyMembermember [default]labelVoluntary changes in accounting policy [member]Disclosure: IAS 8.29
documentationThis member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the "Voluntary changes in accounting policy" axis if no other member is used.
ifrs-fullWagesAndSalariesX duration, debitlabelWages and salariesCommon practice: IAS 19.9
documentationA class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]
ifrs-fullWarrantLiabilityX instant, creditlabelWarrant liabilityCommon practice: IAS 1.55
documentationThe amount of warrant liabilities.
ifrs-fullWarrantReserveX instant, creditlabelWarrant reserveCommon practice: IAS 1.78 e
documentationA component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments]
ifrs-fullWarrantReserveMembermemberlabelWarrant reserve [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments [member]]
ifrs-fullWarrantyContingentLiabilityMembermemberlabelWarranty contingent liability [member]Example: IAS 37.88
documentationThis member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]
ifrs-fullWarrantyProvisionX instant, creditlabelWarranty provisionExample: IAS 37 -, Example: 1 Warranties, Example: IAS 37.87
documentationThe amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]
totalLabelTotal warranty provision
ifrs-fullWarrantyProvisionAbstractlabelWarranty provision [abstract]
ifrs-fullWarrantyProvisionMembermemberlabelWarranty provision [member]Example: IAS 37 -, Example: 1 Warranties, Example: IAS 37.87
documentationThis member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]]
ifrs-fullWeightedAverageCostOfCapitalMeasurementInputMembermemberlabelWeighted average cost of capital, measurement input [member]Example: IFRS 13.93 d, Example: IFRS 13.IE63
documentationThis member stands for the weighted average cost of capital used as a measurement input.
ifrs-fullWeightedAverageDurationOfDefinedBenefitObligation2019DURlabelWeighted average duration of defined benefit obligationDisclosure: IAS 19.147 c
documentationThe weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019X.XX instantlabelWeighted average exercise price of other equity instruments exercisable in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of other equity instruments exercised or vested in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of other equity instruments expired in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of other equity instruments forfeited in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of other equity instruments granted in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019X.XX instantlabelWeighted average exercise price of other equity instruments outstanding in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]
periodStartLabelWeighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of period
periodEndLabelWeighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period
ifrs-fullWeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019X.XX instantlabelWeighted average exercise price of share options exercisable in share-based payment arrangementDisclosure: IFRS 2.45 b (vii)
documentationThe weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of share options exercised in share-based payment arrangementDisclosure: IFRS 2.45 b (iv)
documentationThe weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of share options expired in share-based payment arrangementDisclosure: IFRS 2.45 b (v)
documentationThe weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of share options forfeited in share-based payment arrangementDisclosure: IFRS 2.45 b (iii)
documentationThe weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of share options granted in share-based payment arrangementDisclosure: IFRS 2.45 b (ii)
documentationThe weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019X.XX durationlabelWeighted average share price for share options in share-based payment arrangement exercised during period at date of exerciseDisclosure: IFRS 2.45 c
documentationThe weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Share-based payment arrangements [member]; Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019X.XX instantlabelWeighted average exercise price of share options outstanding in share-based payment arrangementDisclosure: IFRS 2.45 b (i), Disclosure: IFRS 2.45 b (vi)
documentationThe weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]
periodStartLabelWeighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period
periodEndLabelWeighted average exercise price of share options outstanding in share-based payment arrangement at end of period
ifrs-fullWeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGrantedX instant, creditlabelWeighted average fair value at measurement date, other equity instruments grantedDisclosure: IFRS 2.47 b
documentationThe weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageFairValueAtMeasurementDateShareOptionsGrantedX instant, creditlabelWeighted average fair value at measurement date, share options grantedDisclosure: IFRS 2.47 a
documentationThe weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16X.XX instantlabelWeighted average lessee’s incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16Disclosure: IFRS 16.C12 a
documentationThe weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.
ifrs-fullWeightedAverageMembermemberlabelWeighted average [member]Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Common practice: IFRS 7.7
documentationThis member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average.
ifrs-fullWeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesshareslabelWeighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationThe weighted average number of instruments used in calculating basic earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares]
ifrs-fullWeightedAverageNumberOfInstrumentsUsedInCalculatingDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesshareslabelWeighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationThe weighted average number of instruments used in calculating diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares]
ifrs-fullWeightedAverageNumberOfParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstractlabelWeighted average number of participating equity instruments other than ordinary shares [abstract]
ifrs-fullWeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019DURlabelWeighted average remaining contractual life of outstanding share optionsDisclosure: IFRS 2.45 d
documentationThe weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageSharePrice2019X.XX durationlabelWeighted average share priceDisclosure: IFRS 2.45 c
documentationThe weighted average share price. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageSharePriceShareOptionsGranted2019X.XX durationlabelWeighted average share price, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]]
ifrs-fullWeightedAverageSharesshareslabelWeighted average number of ordinary shares used in calculating basic earnings per shareDisclosure: IAS 33.70 b
documentationThe number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.
ifrs-fullWeightedAverageSharesAndAdjustedWeightedAverageSharesAbstractlabelWeighted average ordinary shares used in calculating basic and diluted earnings per share [abstract]
ifrs-fullWhollyOrPartlyFundedDefinedBenefitPlansMembermemberlabelWholly or partly funded defined benefit plans [member]Example: IAS 19.138 e
documentationThis member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullWhollyUnfundedDefinedBenefitPlansMembermemberlabelWholly unfunded defined benefit plans [member]Example: IAS 19.138 e
documentationThis member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullWorkInProgressX instant, debitlabelCurrent work in progressExample: IAS 1.78 c, Common practice: IAS 2.37
documentationA classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]
ifrs-fullWritedownsReversalsOfInventoriesX duration, debitlabelWrite-downs (reversals of write-downs) of inventoriesDisclosure: IAS 1.98 a
documentationThe amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]
netLabelNet write-downs (reversals of write-downs) of inventories
ifrs-fullWritedownsReversalsOfPropertyPlantAndEquipmentX durationlabelWrite-downs (reversals of write-downs) of property, plant and equipmentDisclosure: IAS 1.98 a
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
netLabelNet write-downs (reversals of write-downs) of property, plant and equipment
ifrs-fullWritedownsReversalsOfWritedownsOfInventoriesAbstractlabelWrite-downs (reversals of write-downs) of inventories [abstract]
ifrs-fullWritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstractlabelWrite-downs (reversals of write-downs) of property, plant and equipment [abstract]
ifrs-fullWrittenPutOptionsMembermemberlabelWritten put options [member]Example: IFRS 7.B33, Example: IFRS 7.IG40B
documentationThis member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified strike price if the other party exercises the option. [Refer: Derivatives [member]]
ifrs-fullYearsOfInsuranceClaimAxisaxislabelYears of insurance claim [axis]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullYieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsX.XX instantlabelYield used to discount cash flows that do not vary based on returns on underlying itemsDisclosure: Effective 2023-01-01 IFRS 17.120
documentationThe yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the entity.

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 the Tables of Annexes II, 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 a 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 "https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor"
esef_allprefix applied in the Table of Annex VI for elements defined in the namespace "https://www.esma.europa.eu/taxonomy/2022-03-24/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 "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full"
Copyright and database right in the IFRS Taxonomy Materials is held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside of the EEA. Commercial Use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org
ANNEX 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 2023 that correspond to the elements in the Table of this Annex.
TableMandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2023
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 borrowing costs [text block]text blockIAS 23 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 blockIFRS 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 hyperinflationary reporting [text block]text blockIAS 29 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 interests in other entities [text block]text blockIFRS 12.1 Disclosure
Disclosure of interim financial reporting [text block]text blockIAS 34 Content of an interim financial report
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 blockIFRS 16 Presentation, 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 material accounting policy information [text block]text blockEffective 2023-01-01 IAS 1.117 Disclosure
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 other provisions, contingent liabilities and contingent assets [text block]text blockIAS 37 Disclosure
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 regulatory deferral accounts [text block]text blockIFRS 14 Disclosure, IFRS 14 Presentation
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
Disclosure of revenue from contracts with customers [text block]text blockIFRS 15 Disclosure, IFRS 15 Presentation
Disclosure of separate financial statements [text block]text blockIAS 27 Disclosure, IFRS 12 Objective
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 blockIAS 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 statements for financial years beginning on or after 1 January 2023
PrefixElement name/role URIElement type and attributesLabel typeLabel contentReferences
ifrs-fullAbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMembermemberlabelAbnormally large changes in asset prices or foreign exchange rates [member]example: IAS 10.22
documentationThis member stands for abnormally large changes in asset prices or foreign exchange rates.
ifrs-fullAccountingEstimatesAxisaxislabelAccounting estimates [axis]Disclosure: IAS 8.39
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullAccountingEstimatesMembermember [default]labelAccounting estimates [member]Disclosure: IAS 8.39
documentationExpiry date 2023-01-01: 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. Effective 2023-01-01: This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents the standard value for the "Accounting estimates" axis if no other member is used
ifrs-fullAccountingProfitX duration, creditlabelAccounting profitDisclosure: IAS 12.81 c (i), Disclosure: IAS 12.81 c (ii)
documentationThe amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]
ifrs-fullAccrualsX instant, creditlabelAccrualsCommon practice: IAS 1.78
documentationThe amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees.
ifrs-fullAccrualsAndDeferredIncomeIncludingContractLiabilitiesX instant, creditlabelAccruals and deferred income including contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of accruals and deferred income, including contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]
totalLabelTotal accruals and deferred income including contract liabilities
ifrs-fullAccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstractlabelAccruals and deferred income including contract liabilities [abstract]
ifrs-fullAccrualsClassifiedAsCurrentX instant, creditlabelAccruals classified as currentCommon practice: IAS 1.78
documentationThe amount of accruals classified as current. [Refer: Accruals]
ifrs-fullAccrualsClassifiedAsNoncurrentX instant, creditlabelAccruals classified as non-currentCommon practice: IAS 1.78
documentationThe amount of accruals classified as non-current. [Refer: Accruals]
ifrs-fullAccruedIncomeIncludingContractAssetsX instant, debitlabelAccrued income including contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of assets representing income that has been earned but is not yet a receivable, including contract assets. [Refer: Contract assets]
totalLabelTotal accrued income including contract assets
ifrs-fullAccruedIncomeIncludingContractAssetsAbstractlabelAccrued income including contract assets [abstract]
ifrs-fullAccruedIncomeOtherThanContractAssetsX instant, debitlabelAccrued income other than contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer: Contract assets]
ifrs-fullAccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssetsX instant, debitlabelAccumulated 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 assetsDisclosure: IFRS 7.9 c
documentationThe accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets]
ifrs-fullAccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsX instantlabelAccumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or lossDisclosure: IFRS 7.9 d
documentationThe accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments; Financial assets]
ifrs-fullAccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiabilityX instant, creditlabelAccumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liabilityDisclosure: IFRS 7.10 A a, Disclosure: IFRS 7.10 a
documentationThe accumulated increase (decrease) in the fair value of financial liabilities that is attributable to changes in the credit risk of the liabilities. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability]
ifrs-fullAccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssetsX instant, debitlabelAccumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.9 c
documentationThe accumulated increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in the market conditions that gave rise to the market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Market risk [member]]
ifrs-fullAccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsX instantlabelAccumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.9 d
documentationThe aggregate increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]; Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments]
ifrs-fullAccumulatedDepreciationAmortisationAndImpairmentMembermemberlabelAccumulated depreciation, amortisation and impairment [member]Disclosure: IAS 16.73 d, Disclosure: IAS 16.75 b, Disclosure: IAS 38.118 c, Disclosure: IAS 40.79 c, Disclosure: IAS 41.54 f
documentationThis member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]
ifrs-fullAccumulatedDepreciationAndAmortisationMembermemberlabelAccumulated depreciation and amortisation [member]Common practice: IAS 16.73 d, Disclosure: IAS 16.75 b, Common practice: IAS 38.118 c, Common practice: IAS 40.79 c, Common practice: IAS 41.54 f
documentationThis member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
ifrs-fullAccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssetsX instant, debitlabelAccumulated fair value hedge adjustment on hedged item included in carrying amount, assetsDisclosure: IFRS 7.24B a (ii)
documentationThe accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [member]]
ifrs-fullAccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilitiesX instant, creditlabelAccumulated fair value hedge adjustment on hedged item included in carrying amount, liabilitiesDisclosure: IFRS 7.24B a (ii)
documentationThe accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [member]]
ifrs-fullAccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssetsX instant, debitlabelAccumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assetsDisclosure: IFRS 7.24B a (v)
documentationThe accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [member]]
ifrs-fullAccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilitiesX instant, creditlabelAccumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilitiesDisclosure: IFRS 7.24B a (v)
documentationThe accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [member]]
ifrs-fullAccumulatedImpairmentMembermemberlabelAccumulated impairment [member]Common practice: IAS 16.73 d, Common practice: IAS 38.118 c, Common practice: IAS 40.79 c, Common practice: IAS 41.54 f, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35H, Example: IFRS 7.35 N, Example: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 b
documentationThis member stands for accumulated impairment. [Refer: Impairment loss]
ifrs-fullAccumulatedOtherComprehensiveIncomeX instant, creditlabelAccumulated other comprehensive incomeCommon practice: IAS 1.55
documentationThe 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]
totalLabelTotal accumulated other comprehensive income
ifrs-fullAccumulatedOtherComprehensiveIncomeAbstractlabelAccumulated other comprehensive income [abstract]
ifrs-fullAccumulatedOtherComprehensiveIncomeMembermemberlabelAccumulated other comprehensive income [member]Common practice: IAS 1.108
documentationThis member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullAcquisitionAndAdministrationExpenseRelatedToInsuranceContractsX duration, debitlabelAcquisition and administration expense related to insurance contractsCommon practice: Expiry date 2023-01-01 IAS 1.85
documentationThe amount of acquisition and administration expense relating to insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullAcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDateX instant, creditlabelAcquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition dateDisclosure: IFRS 3.B64 p (i)
documentationThe acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Business combinations [member]]
ifrs-fullAcquisitiondateFairValueOfTotalConsiderationTransferredX instant, creditlabelConsideration transferred, acquisition-date fair valueDisclosure: IFRS 3.B64 f
documentationThe fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]
totalLabelTotal consideration transferred, acquisition-date fair value
ifrs-fullAcquisitiondateFairValueOfTotalConsiderationTransferredAbstractlabelAcquisition-date fair value of total consideration transferred [abstract]
ifrs-fullAcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX duration, debitlabelAcquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 m
documentationThe amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
ifrs-fullAcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX duration, debitlabelAcquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 m
documentationThe amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
ifrs-fullAcquisitionsThroughBusinessCombinationsBiologicalAssetsX duration, debitlabelAcquisitions through business combinations, biological assetsDisclosure: IAS 41.50 e
documentationThe increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets]
ifrs-fullAcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContractsX duration, debitlabelAcquisitions through business combinations, deferred acquisition costs arising from insurance contractsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase in deferred acquisition costs arising from insurance contracts resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Deferred acquisition costs arising from insurance contracts]
ifrs-fullAcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwillX duration, debitlabelAcquisitions through business combinations, intangible assets and goodwillCommon practice: IAS 38.118 e (i)
documentationThe increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill]
ifrs-fullAcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillX duration, debitlabelAcquisitions through business combinations, intangible assets other than goodwillDisclosure: IAS 38.118 e (i)
documentationThe increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
ifrs-fullAcquisitionsThroughBusinessCombinationsInvestmentPropertyX duration, debitlabelAcquisitions through business combinations, investment propertyDisclosure: IAS 40.76 b, Disclosure: IAS 40.79 d (ii)
documentationThe increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property]
ifrs-fullAcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelAcquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issuedCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullAcquisitionsThroughBusinessCombinationsOtherProvisionsX duration, creditlabelAcquisitions through business combinations, other provisionsCommon practice: IAS 37.84
documentationThe increase in other provisions resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Other provisions]
ifrs-fullAcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentX duration, debitlabelAcquisitions through business combinations, property, plant and equipmentDisclosure: IAS 16.73 e (iii)
documentationThe increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
ifrs-fullAcquisitionsThroughBusinessCombinationsReinsuranceAssetsX duration, debitlabelAcquisitions through business combinations, reinsurance assetsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase in reinsurance assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Reinsurance assets]
ifrs-fullActualClaimsThatAriseFromContractsWithinScopeOfIFRS17X instant, debitlabelActual claims that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThe amount of the actual claims that arise from contracts within the scope of IFRS 17.
ifrs-fullActuarialAssumptionOfDiscountRatesX.XX instantlabelActuarial assumption of discount ratesCommon practice: IAS 19.144
documentationThe discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfDiscountRatesMembermemberlabelActuarial assumption of discount rates [member]Common practice: IAS 19.145
documentationThis member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfExpectedRatesOfInflationX.XX instantlabelActuarial assumption of expected rates of inflationCommon practice: IAS 19.144
documentationThe expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfExpectedRatesOfInflationMembermemberlabelActuarial assumption of expected rates of inflation [member]Common practice: IAS 19.145
documentationThis member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfExpectedRatesOfPensionIncreasesX.XX instantlabelActuarial assumption of expected rates of pension increasesCommon practice: IAS 19.144
documentationThe expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfExpectedRatesOfPensionIncreasesMembermemberlabelActuarial assumption of expected rates of pension increases [member]Common practice: IAS 19.145
documentationThis member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfExpectedRatesOfSalaryIncreasesX.XX instantlabelActuarial assumption of expected rates of salary increasesCommon practice: IAS 19.144
documentationThe expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMembermemberlabelActuarial assumption of expected rates of salary increases [member]Common practice: IAS 19.145
documentationThis member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfLifeExpectancyAfterRetirement2019DURlabelActuarial assumption of life expectancy after retirementCommon practice: IAS 19.144
documentationThe life expectancy after retirement used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfLifeExpectancyAfterRetirementMembermemberlabelActuarial assumption of life expectancy after retirement [member]Common practice: IAS 19.145
documentationThis member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfMedicalCostTrendRatesX.XX instantlabelActuarial assumption of medical cost trend ratesCommon practice: IAS 19.144
documentationMedical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfMedicalCostTrendRatesMembermemberlabelActuarial assumption of medical cost trend rates [member]Common practice: IAS 19.145
documentationThis member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfMortalityRatesX.XX instantlabelActuarial assumption of mortality ratesCommon practice: IAS 19.144
documentationThe mortality rate used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfMortalityRatesMembermemberlabelActuarial assumption of mortality rates [member]Common practice: IAS 19.145
documentationThis member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfRetirementAge2019DURlabelActuarial assumption of retirement ageCommon practice: IAS 19.144
documentationThe retirement age used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionOfRetirementAgeMembermemberlabelActuarial assumption of retirement age [member]Common practice: IAS 19.145
documentationThis member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullActuarialAssumptionsAxisaxislabelActuarial assumptions [axis]Disclosure: IAS 19.145
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullActuarialAssumptionsMembermember [default]labelActuarial assumptions [member]Disclosure: IAS 19.145
documentationThis member stands for all actuarial assumptions. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. It also represents the standard value for the "Actuarial assumptions" axis if no other member is used.
ifrs-fullActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlansX duration, creditlabelActuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]
ifrs-fullActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptionsDisclosure: IAS 19.141 c (ii)
documentationThe 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)]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in demographic assumptions
ifrs-fullActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlansX duration, creditlabelActuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]
ifrs-fullActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlansX duration, creditlabelActuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster’s fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]
ifrs-fullActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptionsDisclosure: IAS 19.141 c (iii)
documentationThe 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)]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in financial assumptions
ifrs-fullActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlansX duration, creditlabelActuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster’s fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]
ifrs-fullActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlansX duration, creditlabelActuarial gains (losses) arising from experience adjustments, before tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments]
ifrs-fullActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustmentsCommon practice: IAS 19.141 c
documentationThe 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)]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from experience adjustments
ifrs-fullActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlansX duration, creditlabelActuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments]
ifrs-fullActuarialPresentValueOfPromisedRetirementBenefitsX instant, creditlabelActuarial present value of promised retirement benefitsDisclosure: IAS 26.35 d
documentationThe present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.
ifrs-fullAdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssetsX durationlabelAdditional allowance recognised in profit or loss, allowance account for credit losses of financial assetsCommon practice: Expiry date 2023-01-01 IFRS 7.16
documentationThe amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullAdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstractlabelAdditional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
ifrs-fullAdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstractlabelAdditional disclosures related to regulatory deferral accounts [abstract]
ifrs-fullAdditionalInformationAboutEntityExposureToRisktextlabelAdditional information about entity exposure to riskDisclosure: IFRS 7.35
documentationAdditional information about the entity’s exposure to risk when the quantitative data disclosed are unrepresentative.
ifrs-fullAdditionalInformationAboutInsuranceContractsExplanatorytext blocklabelAdditional information about insurance contracts [text block]Disclosure: Effective 2023-01-01 IFRS 17.94
documentationAdditional information about insurance contracts necessary to meet the objective of the disclosure requirements in IFRS 17. [Refer: Insurance contracts [member]]
ifrs-fullAdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombinationtextlabelAdditional information about nature and financial effect of business combinationDisclosure: IFRS 3.63
documentationAdditional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Business combinations [member]]
ifrs-fullAdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatorytext blocklabelAdditional information about nature of and changes in risks associated with interests in structured entities [text block]Disclosure: IFRS 12.B25
documentationThe disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities.
ifrs-fullAdditionalInformationAboutSharebasedPaymentArrangementstext blocklabelAdditional information about share-based payment arrangements [text block]Disclosure: IFRS 2.52
documentationAdditional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]]
ifrs-fullAdditionalInformationAbstractlabelAdditional information [abstract]
ifrs-fullAdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration, creditlabelAdditional liabilities, contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]
totalLabelTotal additional liabilities, contingent liabilities recognised in business combination
ifrs-fullAdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstractlabelAdditional liabilities, contingent liabilities recognised in business combination [abstract]
ifrs-fullAdditionalPaidinCapitalX instant, creditlabelAdditional paid-in capitalCommon practice: IAS 1.55
documentationThe amount received or receivable from the issuance of the entity’s shares in excess of nominal value and amounts received from other transactions involving the entity’s stock or stockholders.
ifrs-fullAdditionalPaidinCapitalMembermemberlabelAdditional paid-in capital [member]Common practice: IAS 1.108
documentationThis member stands for amounts received from issuance of the entity’s shares in excess of nominal value and amounts received from other transactions involving the entity’s stock or stockholders.
ifrs-fullAdditionalProvisionsOtherProvisionsX duration, creditlabelAdditional provisions, other provisionsDisclosure: IAS 37.84 b
documentationThe amount of additional other provisions made. [Refer: Other provisions]
totalLabelTotal additional provisions, other provisions
ifrs-fullAdditionalProvisionsOtherProvisionsAbstractlabelAdditional provisions, other provisions [abstract]
ifrs-fullAdditionalRecognitionGoodwillX duration, debitlabelAdditional recognition, goodwillDisclosure: IFRS 3.B67 d (ii)
documentationThe amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held for sale [member]]
ifrs-fullAdditionsFromAcquisitionsInvestmentPropertyX duration, debitlabelAdditions from acquisitions, investment propertyDisclosure: IAS 40.76 a, Disclosure: IAS 40.79 d (i)
documentationThe amount of additions to investment property resulting from acquisitions. [Refer: Investment property]
ifrs-fullAdditionsFromPurchasesBiologicalAssetsX duration, debitlabelAdditions from purchases, biological assetsDisclosure: IAS 41.50 b
documentationThe amount of additions to biological assets resulting from purchases. [Refer: Biological assets]
ifrs-fullAdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssetsX duration, debitlabelAdditions from subsequent expenditure recognised as asset, biological assetsCommon practice: IAS 41.50
documentationThe amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets]
ifrs-fullAdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentPropertyX duration, debitlabelAdditions from subsequent expenditure recognised as asset, investment propertyDisclosure: IAS 40.76 a, Disclosure: IAS 40.79 d (i)
documentationThe amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property]
ifrs-fullAdditionsInvestmentPropertyAbstractlabelAdditions, investment property [abstract]
ifrs-fullAdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelAdditions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 b
documentationThe increase in liabilities under insurance contracts and reinsurance contracts issued, resulting from additions other than through business combinations. [Refer: Liabilities under insurance contracts and reinsurance contracts issued; Business combinations [member]]
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsX duration, debitlabelAdditions other than through business combinations, biological assetsCommon practice: IAS 41.50
documentationThe amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets]
totalLabelTotal additions other than through business combinations, biological assets
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstractlabelAdditions other than through business combinations, biological assets [abstract]
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillX duration, debitlabelAdditions other than through business combinations, intangible assets other than goodwillDisclosure: IAS 38.118 e (i)
documentationThe amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyX duration, debitlabelAdditions other than through business combinations, investment propertyDisclosure: IAS 40.76 a, Disclosure: IAS 40.79 d (i)
documentationThe amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property]
totalLabelTotal additions other than through business combinations, investment property
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentX duration, debitlabelAdditions other than through business combinations, property, plant and equipmentDisclosure: IAS 16.73 e (i)
documentationThe amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsReinsuranceAssetsX duration, debitlabelAdditions other than through business combinations, reinsurance assetsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe amount of additions to reinsurance assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Reinsurance assets]
ifrs-fullAdditionsToNoncurrentAssetsX duration, debitlabelAdditions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contractsDisclosure: IFRS 8.24 b, Disclosure: IFRS 8.28 e
documentationThe amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]
ifrs-fullAdditionsToRightofuseAssetsX duration, debitlabelAdditions to right-of-use assetsDisclosure: IFRS 16.53 h
documentationThe amount of additions to right-of-use assets. [Refer: Right-of-use assets]
ifrs-fullAddressOfRegisteredOfficeOfEntitytextlabelAddress of entity’s registered officeDisclosure: IAS 1.138 a
documentationThe address at which the entity’s office is registered.
ifrs-fullAddressWhereConsolidatedFinancialStatementsAreObtainabletextlabelAddress where consolidated financial statements are obtainableDisclosure: IAS 27.16 a
documentationThe address where consolidated financial statements that comply with IFRSs of the entity’s ultimate or any intermediate parent are obtainable. [Refer: Consolidated [member]; IFRSs [member]]
ifrs-fullAdjustedWeightedAverageSharesshareslabelWeighted average number of ordinary shares used in calculating diluted earnings per shareDisclosure: IAS 33.70 b
documentationThe weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
ifrs-fullAdjustmentsForAmortisationExpenseX duration, debitlabelAdjustments for amortisation expenseCommon practice: IAS 7.20
documentationAdjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]
ifrs-fullAdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems(X) duration, debitlabelAmounts 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 taxDisclosure: Expiry date 2023-01-01 IFRS 7.23 e
documentationThe 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]]
negatedLabelAmounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax
ifrs-fullAdjustmentsForCurrentTaxOfPriorPeriodX duration, debitlabelAdjustments for current tax of prior periodsExample: IAS 12.80 b
documentationAdjustments of tax expense (income) recognised in the period for current tax of prior periods.
ifrs-fullAdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsX duration, debitlabelAdjustments for decrease (increase) in accrued income including contract assetsCommon practice: IAS 7.20 a
documentationAdjustments for the decrease (increase) in accrued income including contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income including contract assets; Profit (loss)]
totalLabelTotal adjustments for decrease (increase) in accrued income including contract assets
ifrs-fullAdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstractlabelAdjustments for decrease (increase) in accrued income including contract assets [abstract]
ifrs-fullAdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssetsX duration, debitlabelAdjustments for decrease (increase) in accrued income other than contract assetsCommon practice: IAS 7.20 a
documentationAdjustments for the decrease (increase) in accrued income other than contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income other than contract assets; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInBiologicalAssetsX duration, debitlabelAdjustments for decrease (increase) in biological assetsCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInContractAssetsX duration, debitlabelAdjustments for decrease (increase) in contract assetsCommon practice: IAS 7.20 a
documentationAdjustments for the decrease (increase) in contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract assets; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInDerivativeFinancialAssetsX duration, debitlabelAdjustments for decrease (increase) in derivative financial assetsCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial assets; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTradingX duration, debitlabelAdjustments for decrease (increase) in financial assets held for tradingCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified as held for trading; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInInventoriesX duration, debitlabelAdjustments for decrease (increase) in inventoriesCommon practice: IAS 7.20 a
documentationAdjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanksX duration, debitlabelAdjustments for decrease (increase) in loans and advances to banksCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to banks; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomersX duration, debitlabelAdjustments for decrease (increase) in loans and advances to customersCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to customers; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInOtherAssetsX duration, debitlabelAdjustments for decrease (increase) in other assetsCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInOtherCurrentAssetsX duration, debitlabelAdjustments for decrease (increase) in other current assetsCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current assets; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesX duration, debitlabelAdjustments for decrease (increase) in other operating receivablesCommon practice: IAS 7.20 a
documentationAdjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInPrepaidExpensesX duration, debitlabelAdjustments for decrease (increase) in prepaid expensesCommon practice: IAS 7.20
documentationAdjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Current prepaid expenses; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedX duration, debitlabelAdjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowedCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Reverse repurchase agreements and cash collateral on securities borrowed; Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInTradeAccountReceivableX duration, debitlabelAdjustments for decrease (increase) in trade accounts receivableCommon practice: IAS 7.20 a
documentationAdjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForDecreaseIncreaseInTradeAndOtherReceivablesX duration, debitlabelAdjustments for decrease (increase) in trade and other receivablesCommon practice: IAS 7.20
documentationAdjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)]
ifrs-fullAdjustmentsForDeferredTaxExpenseX duration, debitlabelAdjustments for deferred tax expenseCommon practice: IAS 7.20
documentationAdjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)]
ifrs-fullAdjustmentsForDeferredTaxOfPriorPeriodsX duration, debitlabelAdjustments for deferred tax of prior periodsCommon practice: IAS 12.80
documentationAdjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.
ifrs-fullAdjustmentsForDepreciationAndAmortisationExpenseX duration, debitlabelAdjustments for depreciation and amortisation expenseCommon practice: IAS 7.20 b
documentationAdjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]
ifrs-fullAdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration, debitlabelAdjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or lossCommon practice: IAS 7.20
documentationAdjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)]
ifrs-fullAdjustmentsForDepreciationExpenseX duration, debitlabelAdjustments for depreciation expenseCommon practice: IAS 7.20
documentationAdjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForDividendIncomeX duration, creditlabelAdjustments for dividend incomeCommon practice: IAS 7.20
documentationAdjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]
ifrs-fullAdjustmentsForFairValueGainsLossesX duration, debitlabelAdjustments for fair value losses (gains)Common practice: IAS 7.20 b
documentationAdjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForFinanceCostsX duration, debitlabelAdjustments for finance costsCommon practice: IAS 7.20 c
documentationAdjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]
ifrs-fullAdjustmentsForFinanceIncomeX duration, creditlabelAdjustments for finance incomeCommon practice: IAS 7.20
documentationAdjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)]
ifrs-fullAdjustmentsForFinanceIncomeCostX duration, creditlabelAdjustments for finance income (cost)Common practice: IAS 7.20
documentationAdjustments for net finance income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income (cost); Profit (loss)]
ifrs-fullAdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociatesX duration, creditlabelAdjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associatesCommon practice: IAS 7.20
documentationAdjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; Profit (loss)]
ifrs-fullAdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipmentX duration, creditlabelAdjustments for gain (loss) on disposals, property, plant and equipmentCommon practice: IAS 7.20
documentationAdjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment]
ifrs-fullAdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssetsX duration, creditlabelAdjustments for gains (losses) on change in fair value less costs to sell, biological assetsCommon practice: IAS 7.20
documentationAdjustments for gains (losses) on changes in the fair value less costs to sell of biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]
ifrs-fullAdjustmentsForGainsLossesOnChangeInFairValueOfDerivativesX duration, creditlabelAdjustments for gains (losses) on change in fair value of derivativesCommon practice: IAS 7.20
documentationAdjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)]
ifrs-fullAdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentPropertyX duration, creditlabelAdjustments for gains (losses) on fair value adjustment, investment propertyCommon practice: IAS 7.20
documentationAdjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment property; Profit (loss)]
ifrs-fullAdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwillX duration, debitlabelAdjustments for impairment loss recognised in profit or loss, goodwillCommon practice: IAS 7.20
documentationAdjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss]
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or lossCommon practice: IAS 7.20 b
documentationAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssetsX duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assetsCommon practice: IAS 7.20
documentationAdjustments for impairment loss (reversal of impairment loss) on exploration and evaluation assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventoriesX duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventoriesCommon practice: IAS 7.20
documentationAdjustments for impairment loss (reversal of impairment loss) on inventories recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advancesCommon practice: IAS 7.20
documentationAdjustments for impairment loss (reversal of impairment loss) on loans and advances recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentX duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipmentCommon practice: IAS 7.20
documentationAdjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment]
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivablesX duration, debitlabelAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivablesCommon practice: IAS 7.20
documentationAdjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullAdjustmentsForIncomeTaxExpenseX duration, debitlabelAdjustments for income tax expenseDisclosure: IAS 7.35
documentationAdjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInContractLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in contract liabilitiesCommon practice: IAS 7.20 a
documentationAdjustments for the increase (decrease) in contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract liabilities; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in deferred income including contract liabilitiesCommon practice: IAS 7.20 a
documentationAdjustments for the increase (decrease) in deferred income including contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income including contract liabilities; Profit (loss)]
totalLabelTotal adjustments for increase (decrease) in deferred income including contract liabilities
ifrs-fullAdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstractlabelAdjustments for increase (decrease) in deferred income including contract liabilities [abstract]
ifrs-fullAdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in deferred income other than contract liabilitiesCommon practice: IAS 7.20 a
documentationAdjustments for the increase (decrease) in deferred income other than contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income other than contract liabilities; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInDepositsFromBanksX duration, debitlabelAdjustments for increase (decrease) in deposits from banksCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInDepositsFromCustomersX duration, debitlabelAdjustments for increase (decrease) in deposits from customersCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from customers; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in derivative financial liabilitiesCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in employee benefit liabilitiesCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTradingX duration, debitlabelAdjustments for increase (decrease) in financial liabilities held for tradingCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in insurance, reinsurance and investment contract liabilitiesCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInOtherCurrentLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in other current liabilitiesCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current liabilities; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInOtherLiabilitiesX duration, debitlabelAdjustments for increase (decrease) in other liabilitiesCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInOtherOperatingPayablesX duration, debitlabelAdjustments for increase (decrease) in other operating payablesCommon practice: IAS 7.20 a
documentationAdjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLentX duration, debitlabelAdjustments for increase (decrease) in repurchase agreements and cash collateral on securities lentCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Repurchase agreements and cash collateral on securities lent; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInTradeAccountPayableX duration, debitlabelAdjustments for increase (decrease) in trade accounts payableCommon practice: IAS 7.20 a
documentationAdjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForIncreaseDecreaseInTradeAndOtherPayablesX duration, debitlabelAdjustments for increase (decrease) in trade and other payablesCommon practice: IAS 7.20
documentationAdjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)]
ifrs-fullAdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTimeX duration, debitlabelAdjustments for increase in other provisions arising from passage of timeCommon practice: IAS 7.20
documentationAdjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Other provisions [member]]
ifrs-fullAdjustmentsForInterestExpenseX duration, debitlabelAdjustments for interest expenseCommon practice: IAS 7.20
documentationAdjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]
ifrs-fullAdjustmentsForInterestIncomeX duration, creditlabelAdjustments for interest incomeCommon practice: IAS 7.20
documentationAdjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]
ifrs-fullAdjustmentsForLossesGainsOnDisposalOfNoncurrentAssetsX duration, debitlabelAdjustments for losses (gains) on disposal of non-current assetsCommon practice: IAS 7.14
documentationAdjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)]
ifrs-fullAdjustmentsForProvisionsX duration, debitlabelAdjustments for provisionsCommon practice: IAS 7.20 b
documentationAdjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]
ifrs-fullAdjustmentsForReconcileProfitLossX duration, debitlabelAdjustments to reconcile profit (loss)Disclosure: IAS 7.20
documentationAdjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
totalLabelTotal adjustments to reconcile profit (loss)
ifrs-fullAdjustmentsForReconcileProfitLossAbstractlabelAdjustments to reconcile profit (loss) [abstract]
ifrs-fullAdjustmentsForSharebasedPaymentsX duration, debitlabelAdjustments for share-based paymentsCommon practice: IAS 7.20 b
documentationAdjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsForUndistributedProfitsOfAssociates(X) duration, creditlabelAdjustments for undistributed profits of associatesCommon practice: IAS 7.20 b
documentationAdjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Profit (loss)]
negatedLabelAdjustments for undistributed profits of associates
ifrs-fullAdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethodX duration, creditlabelAdjustments for undistributed profits of investments accounted for using equity methodCommon practice: IAS 7.20
documentationAdjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)]
ifrs-fullAdjustmentsForUnrealisedForeignExchangeLossesGainsX duration, debitlabelAdjustments for unrealised foreign exchange losses (gains)Example: IAS 7 – A Statement of cash flows for an entity other than a financial institution, Common practice: IAS 7.20 b
documentationAdjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments(X) duration, debitlabelAdjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instrumentsCommon practice: IAS 33.70 a
documentationThe adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings (loss) resulting from interest and dividends on equity instruments other than preference shares and participating equity instruments.
negatedLabelAdjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instruments
ifrs-fullAdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare(X) duration, debitlabelAdjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per shareDisclosure: IAS 33.70 a
documentationThe adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings per share. It represents the aggregate of the reconciliation amounts for all classes of instruments that affect basic earnings per share.
negatedTotalLabelTotal adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share
ifrs-fullAdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapitalX duration, debitlabelAdjustments to reconcile profit (loss) other than changes in working capitalCommon practice: IAS 7.20
documentationAdjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
ifrs-fullAdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstractlabelAdjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share [abstract]
ifrs-fullAdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstractlabelAdjustments to reconcile profit (loss) to numerator used in calculating earnings per share [abstract]
ifrs-fullAdjustmentToCarryingAmountsReportedUnderPreviousGAAPX instant, debitlabelAggregate adjustment to carrying amounts of investments reported under previous GAAPDisclosure: IFRS 1.31 c
documentationThe amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity’s first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]
ifrs-fullAdjustmentToMidmarketConsensusPriceMeasurementInputMembermemberlabelAdjustment to mid-market consensus price, measurement input [member]Example: IFRS 13.B36 c
documentationThis member stands for an adjustment to mid-market consensus price, used as a measurement input.
ifrs-fullAdjustmentToProfitLossForPreferenceShareDividends(X) duration, debitlabelAdjustment to profit (loss) for preference share dividendsExample: IAS 33 -, Example: 12 Calculation and presentation of basic and diluted earnings per share (comprehensive, Example:, Example: IAS 33.70 a
documentationAdjustment to profit (loss) for non-participating preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Preference shares [member]; Profit (loss)]
negatedLabelAdjustment to profit (loss) for preference share dividends
ifrs-fullAdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlansX duration, debitlabelAdministration costs not reflected in return on plan assets, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of administration costs in the current period related to defined benefit plans that are not reflected in the return on plan assets. [Refer: Administrative expenses; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets; Return on plan assets excluding interest income or expense, net of tax, defined benefit plans; Return on plan assets excluding interest income or expense, before tax, defined benefit plans]
ifrs-fullAdministrativeExpense(X) duration, debitlabelAdministrative expensesExample: IAS 1.103, Disclosure: IAS 1.99, Disclosure: IAS 26.35 b (vi)
documentationThe amount of expenses that the entity classifies as being administrative.
negatedLabelAdministrative expenses
ifrs-fullAdvancesX instant, creditlabelAdvances received, representing contract liabilities for performance obligations satisfied at point in timeCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of advances received representing contract liabilities for performance obligations satisfied at a point in time. [Refer: Contract liabilities; Performance obligations satisfied at point in time [member]]
ifrs-fullAdvertisingExpenseX duration, debitlabelAdvertising expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from advertising.
ifrs-fullAggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMembermemberlabelAggregate adjustment to carrying amounts reported under previous GAAP [member]Disclosure: IFRS 1.30 b
documentationThis member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]]
ifrs-fullAggregateContinuingAndDiscontinuedOperationsMembermemberlabelAggregate continuing and discontinued operations [member]Disclosure: IFRS 5 – Presentation and disclosu
documentationThis member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations [member]]
ifrs-fullAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX instantlabelAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossDisclosure: IFRS 7.28 b
documentationThe 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]]
periodStartLabelAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at beginning of period
periodEndLabelAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at end of period
ifrs-fullAggregatedIndividuallyImmaterialAssociatesMembermemberlabelAggregated individually immaterial associates [member]Disclosure: IFRS 12.21 c (ii), Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThis member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]
ifrs-fullAggregatedIndividuallyImmaterialBusinessCombinationsMembermemberlabelAggregated individually immaterial business combinations [member]Disclosure: IFRS 3.B65
documentationThis member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]
ifrs-fullAggregatedIndividuallyImmaterialJointVenturesMembermemberlabelAggregated individually immaterial joint ventures [member]Disclosure: IFRS 12.21 c (i), Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThis member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]
ifrs-fullAggregatedMeasurementMembermember [default]labelAggregated measurement [member]Disclosure: IAS 40.32 A, Disclosure: IAS 41.50, Disclosure: IFRS 13.93 a
documentationThis member stands for all types of measurement. It also represents the standard value for the "Measurement" axis if no other member is used.
ifrs-fullAggregatedTimeBandsMembermemberlabelAggregated time bands [member]Disclosure: IAS 1.61, Example: IAS 19.147 c, Disclosure: IFRS 15.120 b (i), Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.109 A, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: IFRS 7.23B a, Example: IFRS 7.B11, Example: IFRS 7.B35
documentationThis member stands for aggregated time bands. It also represents the standard value for the "Maturity" axis if no other member is used.
ifrs-fullAggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMembermemberlabelAggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member]Disclosure: IAS 36.135
documentationThis member stands for the aggregate of cash-generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Cash-generating units [member]; Goodwill; Intangible assets other than goodwill]
ifrs-fullAggregateOfFairValuesMembermember [default]labelAggregate of fair values [member]Disclosure: IFRS 1.30 a
documentationThis member stands for the aggregate of fair values. It also represents the standard value for the "Fair value as deemed cost" axis if no other member is used.
ifrs-fullAgriculturalProduceByGroupAxisaxislabelAgricultural produce by group [axis]Common practice: IAS 41.46 b (ii)
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullAgriculturalProduceGroupMembermember [default]labelAgricultural produce, group [member]Common practice: IAS 41.46 b (ii)
documentationThis member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the "Agricultural produce by group" axis if no other member is used. [Refer: Current agricultural produce]
ifrs-fullAircraftX instant, debitlabelAircraftExample: IAS 16.37 e
documentationThe amount of property, plant and equipment representing aircraft used in the entity’s operations.
ifrs-fullAircraftMembermemberlabelAircraft [member]Example: IAS 16.37 e
documentationThis member stands for a class of property, plant and equipment representing aircraft used in entity’s operations. [Refer: Property, plant and equipment]
ifrs-fullAirportLandingRightsMembermemberlabelAirport landing rights [member]Common practice: IAS 38.119
documentationThis member stands for airport landing rights.
ifrs-fullAllLevelsOfFairValueHierarchyMembermember [default]labelAll levels of fair value hierarchy [member]Disclosure: IAS 19.142, Disclosure: IFRS 13.93 b
documentationThis member stands for all levels of the fair value hierarchy. It also represents the standard value for the "Levels of fair value hierarchy" axis if no other member is used.
ifrs-fullAllOtherSegmentsMembermemberlabelAll other segments [member]Disclosure: IFRS 15.115, Disclosure: IFRS 8.16
documentationThis member stands for business activities and operating segments that are not reportable.
ifrs-fullAllowanceAccountForCreditLossesOfFinancialAssetsX instant, creditlabelAllowance account for credit losses of financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.16
documentationThe amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]
periodStartLabelAllowance account for credit losses of financial assets at beginning of period
periodEndLabelAllowance account for credit losses of financial assets at end of period
ifrs-fullAllowanceForCreditLossesMembermemberlabelAllowance for credit losses [member]Common practice: IAS 12.81 g
documentationThis member stands for an allowance account used to record impairments to financial assets due to credit losses.
ifrs-fullAllTypesOfDepositaryReceiptsMembermemberlabelAll types of depositary receipts [member]Common practice: IAS 1.112 c
documentationThis member stands for all types of depositary receipts.
ifrs-fullAllYearsOfInsuranceClaimMembermember [default]labelAll years of insurance claim [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for all years of the insurance claims. It also represents the standard value for the "Years of insurance claim" axis if no other member is used.
ifrs-fullAmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomersX duration, debitlabelAmortisation, assets recognised from costs incurred to obtain or fulfil contracts with customersDisclosure: IFRS 15.128 b
documentationThe amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense]
ifrs-fullAmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts(X) duration, creditlabelAmortisation, deferred acquisition costs arising from insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 c
documentationThe 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]]
negatedLabelAmortisation, deferred acquisition costs arising from insurance contracts
ifrs-fullAmortisationExpenseX duration, debitlabelAmortisation expenseCommon practice: IAS 1.112 c
documentationThe amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.
ifrs-fullAmortisationIntangibleAssetsOtherThanGoodwill(X) durationlabelAmortisation, intangible assets other than goodwillDisclosure: IAS 38.118 e (vi)
documentationThe amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelAmortisation, intangible assets other than goodwill
ifrs-fullAmortisationMethodIntangibleAssetsOtherThanGoodwilltextlabelAmortisation method, intangible assets other than goodwillDisclosure: IAS 38.118 b
documentationThe amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]
ifrs-fullAmortisationOfGainsAndLossesArisingOnBuyingReinsuranceX duration, debitlabelAmortisation of losses (gains) arising on buying reinsuranceDisclosure: Expiry date 2023-01-01 IFRS 4.37 b (ii)
documentationThe amount of amortisation of deferred losses (gains) arising from the purchase of reinsurance. [Refer: Depreciation and amortisation expense; Gains (losses) recognised in profit or loss on buying reinsurance]
ifrs-fullAmortisationRateIntangibleAssetsOtherThanGoodwillX.XX durationlabelAmortisation rate, intangible assets other than goodwillDisclosure: IAS 38.118 a
documentationThe amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
ifrs-fullAmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRiskX instantlabelAmount 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 riskDisclosure: IFRS 7.9 b
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullAmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRiskX instantlabelAmount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit riskDisclosure: Expiry date 2023-01-01 IFRS 7.9 b
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullAmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversibleX instant, debitlabelAmount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversibleDisclosure: IFRS 14.36
documentationThe amount by which a regulatory deferral account credit balance has been reduced because it is no longer fully reversible. [Refer: Regulatory deferral account credit balances]
ifrs-fullAmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverableX instant, creditlabelAmount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverableDisclosure: IFRS 14.36
documentationThe amount by which a regulatory deferral account debit balance has been reduced because it is no longer fully recoverable. [Refer: Regulatory deferral account debit balances]
ifrs-fullAmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmountX instant, debitlabelAmount by which unit’s recoverable amount exceeds its carrying amountDisclosure: IAS 36.134 f (i), Disclosure: IAS 36.135 e (i)
documentationThe amount by which a cash-generating unit’s (group of units’) recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Cash-generating units [member]]
ifrs-fullAmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmountX.XX instantlabelAmount by which value assigned to key assumption must change in order for unit’s recoverable amount to be equal to carrying amountDisclosure: IAS 36.134 f (iii), Disclosure: IAS 36.135 e (iii)
documentationThe amount by which value that has been assigned to a key assumption must change in order for a unit’s recoverable amount to be equal to its carrying amount. [Refer: Carrying amount [member]]
ifrs-fullAmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntityX duration, debitlabelAmount incurred by entity for provision of key management personnel services provided by separate management entityDisclosure: IAS 24.18 A
documentationThe amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]
ifrs-fullAmountOfReclassificationsOrChangesInPresentationX durationlabelAmount of reclassifications or changes in presentationDisclosure: IAS 1.41 b
documentationThe amount that is reclassified when the entity changes classification or presentation in its financial statements.
ifrs-fullAmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognitionX durationlabelAmount presented in other comprehensive income realised at derecognition of financial liabilityDisclosure: IFRS 7.10 d
documentationThe amount presented in other comprehensive income that was realised at derecognition of financial liabilities designated at fair value through profit or loss. [Refer: Other comprehensive income]
ifrs-fullAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachX duration, debitlabelAmount reclassified from profit or loss to other comprehensive income applying overlay approachDisclosure: Effective on first application of IFRS 9 IFRS 4.35D a
documentationThe amount reclassified from profit or loss to other comprehensive income when applying the overlay approach, presented as a separate line item in profit or loss.
ifrs-fullAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssetsX duration, debitlabelAmount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assetsDisclosure: Effective on first application of IFRS 9 IFRS 4.39L f (i)
documentationThe amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.
ifrs-fullAmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTaxX duration, creditlabelAmount reclassified to other comprehensive income from profit or loss applying overlay approach, before taxDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, before tax. [Refer: Other comprehensive income]
ifrs-fullAmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTaxX duration, creditlabelAmount reclassified to other comprehensive income from profit or loss applying overlay approach, net of taxDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, net of tax. [Refer: Other comprehensive income]
ifrs-fullAmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleX instant, creditlabelAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for saleExample: IFRS 5 -, Example: 12, Disclosure: IFRS 5.38
documentationThe amount recognised in other comprehensive income and accumulated in equity, relating to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other reserves; Other comprehensive income; Disposal groups classified as held for sale [member]]
ifrs-fullAmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMembermemberlabelAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]Example: IFRS 5 -, Example: 12, Disclosure: IFRS 5.38
documentationThis member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income]
ifrs-fullAmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16X duration, creditlabelAmount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16Disclosure: IFRS 16.60 A b
documentationThe amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions occurring as a direct consequence of the covid-19 pandemic, to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16.
commentaryGuidanceA positive XBRL value should be used to indicate when the amount represents a change that reduces the lease payments.
ifrs-fullAmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied(X) duration, debitlabelAmount 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 appliedDisclosure: IFRS 7.24E a, Disclosure: IFRS 9.6.5.11 d (i)
documentationThe 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]
negatedLabelAmount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
ifrs-fullAmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied(X) duration, debitlabelAmount 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 appliedDisclosure: IFRS 9.6.5.16
documentationThe 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]
negatedLabelAmount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
ifrs-fullAmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied(X) duration, debitlabelAmount 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 appliedDisclosure: IFRS 9.6.5.16
documentationThe 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]
negatedLabelAmount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
ifrs-fullAmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied(X) duration, debitlabelAmount 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 appliedDisclosure: IFRS 9.6.5.15 b (i)
documentationThe 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]
negatedLabelAmount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
ifrs-fullAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsAppliedX duration, debitlabelAmount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is appliedDisclosure: Effective on first application of IFRS 9 IFRS 4.39L d (i)
documentationThe amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.
ifrs-fullAmountsArisingFromInsuranceContractsAxisaxislabelAmounts arising from insurance contracts [axis]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullAmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContractsX duration, debitlabelAmounts incurred, deferred acquisition costs arising from insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 b
documentationThe increase in deferred acquisition costs arising from insurance contracts resulting from amounts of those costs incurred. [Refer: Deferred acquisition costs arising from insurance contracts]
ifrs-fullAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17X instant, creditlabelAmounts payable on demand that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.132 c
documentationThe amounts payable on demand that arise from contracts within the scope of IFRS 17.
ifrs-fullAmountsPayableRelatedPartyTransactionsX instant, creditlabelAmounts payable, related party transactionsDisclosure: IAS 24.18 b, Disclosure: IAS 24.20
documentationThe amounts payable resulting from related party transactions. [Refer: Related parties [member]]
ifrs-fullAmountsPayableToTransfereeInRespectOfTransferredAssetsX instant, creditlabelOther amounts payable to transferee in respect of transferred assetsDisclosure: IFRS 7.42E d
documentationThe amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]
ifrs-fullAmountsReceivableRelatedPartyTransactionsX instant, debitlabelAmounts receivable, related party transactionsDisclosure: IAS 24.18 b, Disclosure: IAS 24.20
documentationThe amounts receivable resulting from related party transactions. [Refer: Related parties [member]]
ifrs-fullAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstractlabelAmounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
ifrs-fullAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX durationlabelAmounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 l (iii)
documentationThe amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
ifrs-fullAmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax(X) duration, debitlabelAmounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before taxDisclosure: IFRS 9.5.6.5
documentationThe 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]
negatedLabelAmounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax
ifrs-fullAmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax(X) duration, debitlabelAmounts 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 taxDisclosure: IFRS 9.5.6.5
documentationThe 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]
negatedLabelAmounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax
ifrs-fullAmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax(X) duration, debitlabelAmounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before taxDisclosure: Expiry date 2023-01-01 IFRS 7.23 e
documentationThe 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]]
negatedLabelAmounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets(X) instant, creditlabelAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial assetsDisclosure: IFRS 7.13C d
documentationThe 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]
negatedTotalLabelTotal amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstractlabelAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities(X) instant, debitlabelAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesDisclosure: IFRS 7.13C d
documentationThe 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]
negatedTotalLabelTotal amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstractlabelAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]
ifrs-fullAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignatedX duration, debitlabelAmount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designatedDisclosure: Effective on first application of IFRS 9 IFRS 4.39L f (ii)
documentationThe amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.
ifrs-fullAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsAppliedX duration, debitlabelAmount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is appliedDisclosure: Effective on first application of IFRS 9 IFRS 4.39L d (ii)
documentationThe amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.
ifrs-fullAnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpairedtext blocklabelAnalysis of age of financial assets that are past due but not impaired [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.37 a
documentationAnalysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]
ifrs-fullAnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatorytext blocklabelAnalysis of credit exposures using external credit grading system [text block]Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 a
documentationThe disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]]
ifrs-fullAnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatorytext blocklabelAnalysis of credit exposures using internal credit grading system [text block]Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 a
documentationThe disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]]
ifrs-fullAnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedtext blocklabelAnalysis of financial assets that are individually determined to be impaired [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.37 b
documentationAnalysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets]
ifrs-fullAnalysisOfIncomeAndExpenseAbstractlabelAnalysis of income and expense [abstract]
ifrs-fullAnnouncementOfPlanToDiscontinueOperationMembermemberlabelAnnouncement of plan to discontinue operation [member]Example: IAS 10.22 b
documentationThis member stands for the announcement of a plan to discontinue an operation.
ifrs-fullAnnouncingOrCommencingImplementationOfMajorRestructuringMembermemberlabelAnnouncing or commencing implementation of major restructuring [member]Example: IAS 10.22 e
documentationThis member stands for announcing or commencing implementation of major restructuring.
ifrs-fullAnnualImprovements201820AmendmentsToIAS41MembermemberlabelAnnual Improvements 2018-20 Amendments to IAS 41 [member]Disclosure: Expiry date 2024-01-01 IAS 41.65
documentationThis member stands for Amendments to IAS 41 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Taxation in Fair Value Measurements.
ifrs-fullAnnualImprovements201820AmendmentsToIFRS1MembermemberlabelAnnual Improvements 2018-20 Amendments to IFRS 1 [member]Disclosure: Expiry date 2024-01-01 IFRS 1.39AG
documentationThis member stands for Amendments to IFRS 1 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Subsidiary as a First-time Adopter.
ifrs-fullAnnualImprovements201820AmendmentsToIFRS9MembermemberlabelAnnual Improvements 2018-20 Amendments to IFRS 9 [member]Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9
documentationThis member stands for Amendments to IFRS 9 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Fees in the "10 per cent" Test for Derecognition of Financial Liabilities.
ifrs-fullAnnualImprovementsToIFRSStandards201820MembermemberlabelAnnual Improvements to IFRS Standards 2018-20 [member]Disclosure: Expiry date 2024-01-01 IAS 41.65, Disclosure: Expiry date 2024-01-01 IFRS 1.39AG, Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9
documentationThis member stands for Annual Improvements to IFRS Standards 2018-20 issued in May 2020.
ifrs-fullApplicableTaxRateX.XX durationlabelApplicable tax rateDisclosure: IAS 12.81 c (ii)
documentationThe applicable income tax rate.
ifrs-fullAreaOfLandUsedForAgriculturearealabelArea of land used for agricultureCommon practice: IAS 41.46 b (i)
documentationThe area of land used for agriculture by the entity.
ifrs-fullAssetbackedDebtInstrumentsHeldX instant, debitlabelAsset-backed debt instruments heldCommon practice: IAS 1.112 c
documentationThe amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held]
ifrs-fullAssetbackedFinancingsMembermemberlabelAsset-backed financings [member]Example: IFRS 12.B23 b
documentationThis member stands for asset-backed financings.
ifrs-fullAssetbackedSecuritiesAmountContributedToFairValueOfPlanAssetsX instant, debitlabelAsset-backed securities, amount contributed to fair value of plan assetsExample: IAS 19.142 g
documentationThe amount securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullAssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelAsset-backed securities, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 g
documentationThe percentage securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Asset-backed securities, amount contributed to fair value of plan assets]
ifrs-fullAssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombinationX instant, debitlabelAsset recognised for expected reimbursement, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c
documentationThe amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Expected reimbursement, contingent liabilities in business combination; Business combinations [member]]
ifrs-fullAssetRecognisedForExpectedReimbursementOtherProvisionsX instant, debitlabelAsset recognised for expected reimbursement, other provisionsDisclosure: IAS 37.85 c
documentationThe amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]
ifrs-fullAssetsX instant, debitlabelAssetsDisclosure: IAS 1.55, Disclosure: IFRS 13.93 a, Disclosure: IFRS 13.93 b, Disclosure: IFRS 13.93 e, Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 c
documentationThe amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
totalLabelTotal assets
periodStartLabelAssets at beginning of period
periodEndLabelAssets at end of period
ifrs-fullAssetsAbstractlabelAssets [abstract]
ifrs-fullAssetsAndLiabilitiesAxisaxislabelAssets and liabilities [axis]Disclosure: IAS 1.125
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullAssetsAndLiabilitiesClassifiedAsHeldForSaleAxisaxislabelAssets and liabilities classified as held for sale [axis]Disclosure: IFRS 5.38
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullAssetsAndLiabilitiesClassifiedAsHeldForSaleMembermemberlabelAssets and liabilities classified as held for sale [member]Disclosure: IFRS 5.38
documentationThis member stands for assets and liabilities that are classified as held for sale. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-fullAssetsAndLiabilitiesMembermember [default]labelAssets and liabilities [member]Disclosure: IAS 1.125
documentationThis member stands for assets and liabilities. It also represents the standard value for the "Assets and liabilities" axis if no other member is used. [Refer: Assets; Liabilities]
ifrs-fullAssetsAndLiabilitiesNotClassifiedAsHeldForSaleMembermember [default]labelAssets and liabilities not classified as held for sale [member]Disclosure: IFRS 5.38
documentationThis member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value for the "Assets and liabilities classified as held for sale" axis if no other member is used. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-fullAssetsAndRegulatoryDeferralAccountDebitBalancesX instant, debitlabelAssets and regulatory deferral account debit balancesDisclosure: IFRS 14.21
documentationThe amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]
ifrs-fullAssetsArisingFromExplorationForAndEvaluationOfMineralResourcesX instant, debitlabelAssets arising from exploration for and evaluation of mineral resourcesDisclosure: IFRS 6.24 b
documentationThe amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.
ifrs-fullAssetsArisingFromInsuranceContractsX instant, debitlabelAssets arising from insurance contractsDisclosure: Expiry date 2023-01-01 IFRS 4.37 b
documentationThe amount of recognised assets arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullAssetsForInsuranceAcquisitionCashFlowsX duration, debitlabelAssets for insurance acquisition cash flowsDisclosure: Effective 2023-01-01 IFRS 17.105 A, Disclosure: Effective 2023-01-01 IFRS 17.109 A
documentationThe amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [member]]
periodStartLabelAssets for insurance acquisition cash flows at beginning of period
periodEndLabelAssets for insurance acquisition cash flows at end of period
ifrs-fullAssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValueX instant, debitlabelCollateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair valueDisclosure: IFRS 7.15 a
documentationThe fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]
ifrs-fullAssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMembermemberlabelAssets held to hedge liabilities arising from financing activities [member]Example: IAS 7 – C Reconciliation of liabilities arising from financing activities, Example: IAS 7.44C
documentationThis member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities]
ifrs-fullAssetsLessCurrentLiabilitiesX instant, debitlabelAssets less current liabilitiesCommon practice: IAS 1.55
documentationThe amount of assets less the amount of current liabilities.
netLabelAssets less current liabilities
ifrs-fullAssetsLessCurrentLiabilitiesAbstractlabelAssets less current liabilities [abstract]
ifrs-fullAssetsLiabilitiesOfBenefitPlanX instant, creditlabelAssets (liabilities) of benefit planDisclosure: IAS 26.35 a
documentationThe amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.
periodStartLabelNet assets available for benefits at beginning of period
periodEndLabelNet assets available for benefits at end of period
ifrs-fullAssetsObtainedX instant, debitlabelAssets obtained by taking possession of collateral or calling on other credit enhancementsDisclosure: IFRS 7.38 a
documentationThe amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]]
ifrs-fullAssetsOfBenefitPlanX instant, debitlabelAssets of benefit planDisclosure: IAS 26.35 a (i)
documentationThe amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullAssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013X duration, debitlabelAssets other than cash or cash equivalents in subsidiary or businesses acquired or disposedDisclosure: IAS 7.40 d
documentationThe amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]
ifrs-fullAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersX instant, debitlabelAssets recognised from costs to obtain or fulfil contracts with customersDisclosure: IFRS 15.128 a
documentationThe amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify.
ifrs-fullAssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntitiesX instant, debitlabelAssets recognised in entity’s financial statements in relation to structured entitiesDisclosure: IFRS 12.29 a
documentationThe amount of assets recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]]
ifrs-fullAssetsSoldOrRepledgedAsCollateralAtFairValueX instant, debitlabelCollateral sold or repledged in absence of default by owner of collateral, at fair valueDisclosure: IFRS 7.15 b
documentationThe fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]
ifrs-fullAssetsThatEntityContinuesToRecogniseX instant, debitlabelAssets that entity continues to recogniseDisclosure: IFRS 7.42D e
documentationThe amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]
ifrs-fullAssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvementX instant, debitlabelAssets that entity continues to recognise to extent of continuing involvementDisclosure: IFRS 7.42D f
documentationThe amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]
ifrs-fullAssetsToWhichSignificantRestrictionsApplyX instant, debitlabelAssets to which significant restrictions applyDisclosure: IFRS 12.13 c
documentationThe amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to access or use the assets.
ifrs-fullAssetsTransferredToStructuredEntitiesAtTimeOfTransferX duration, creditlabelAssets transferred to structured entities, at time of transferDisclosure: IFRS 12.27 c
documentationThe amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]]
ifrs-fullAssetsUnderInsuranceContractsAndReinsuranceContractsIssuedX instant, debitlabelAssets under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IAS 1.55, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG20 b
documentationThe amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]
ifrs-fullAssetsUnderReinsuranceCededX instant, debitlabelAssets under reinsurance cededExample: Expiry date 2023-01-01 IAS 1.55, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG20 c
documentationThe amount of assets under reinsurance contracts in which the entity is the policyholder.
ifrs-fullAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYearX instant, debitlabelAssets with significant risk of material adjustments within next financial yearDisclosure: IAS 1.125 b
documentationThe amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
ifrs-fullAssociatedLiabilitiesThatEntityContinuesToRecogniseX instant, creditlabelAssociated liabilities that entity continues to recogniseDisclosure: IFRS 7.42D e
documentationThe amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]
ifrs-fullAssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvementX instant, creditlabelAssociated liabilities that entity continues to recognise to extent of continuing involvementDisclosure: IFRS 7.42D f
documentationThe amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]
ifrs-fullAssociatesMembermemberlabelAssociates [member]Disclosure: IAS 24.19 d, Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J a, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M a
documentationThis member stands for the entities over which the investor has significant influence.
ifrs-fullAtCostMembermemberlabelAt cost [member]Disclosure: IAS 40.32 A, Disclosure: IAS 41.50, Disclosure: IAS 41.55
documentationThis member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs.
ifrs-fullAtCostOrInAccordanceWithIFRS16WithinFairValueModelMembermemberlabelAt cost or in accordance with IFRS 16 within fair value model [member]Disclosure: IAS 40.78
documentationThis member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]]
ifrs-fullAtFairValueMembermemberlabelAt fair value [member]Disclosure: IAS 40.32 A, Disclosure: IAS 41.50, Disclosure: IFRS 13.93 a
documentationThis member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
ifrs-fullAttributionOfExpensesByNatureToTheirFunctionAxisaxislabelAttribution of expenses by nature to their function [axis]Common practice: IAS 1.104, Common practice: IAS 1.112 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
commentaryGuidanceThe element name and standard label of any extension member of this axis should be aligned with the element name and label of an equivalent IFRS Taxonomy line item when such a line item exists. The only difference is that the name and labels of extension members include the term "member" whereas the name and labels of line items do not include this term.
ifrs-fullAuditorsRemunerationX duration, debitlabelAuditor’s remunerationCommon practice: IAS 1.112 c
documentationThe amount of fees paid or payable to the entity’s auditors.
totalLabelTotal auditor’s remuneration
ifrs-fullAuditorsRemunerationAbstractlabelAuditor’s remuneration [abstract]
ifrs-fullAuditorsRemunerationForAuditServicesX duration, debitlabelAuditor’s remuneration for audit servicesCommon practice: IAS 1.112 c
documentationThe amount of fees paid or payable to the entity’s auditors for auditing services.
ifrs-fullAuditorsRemunerationForOtherServicesX duration, debitlabelAuditor’s remuneration for other servicesCommon practice: IAS 1.112 c
documentationThe amount of fees paid or payable to the entity’s auditors for services that the entity does not separately disclose in the same statement or note.
ifrs-fullAuditorsRemunerationForTaxServicesX duration, debitlabelAuditor’s remuneration for tax servicesCommon practice: IAS 1.112 c
documentationThe amount of fees paid or payable to the entity’s auditors for tax services.
ifrs-fullAuthorisedCapitalCommitmentsButNotContractedForX instant, creditlabelAuthorised capital commitments but not contracted forCommon practice: IAS 1.112 c
documentationThe amount of capital commitments that have been authorised by the entity, but for which the entity has not entered into a contract. [Refer: Capital commitments]
ifrs-fullAvailableforsaleFinancialAssetsAbstractlabelAvailable-for-sale financial assets [abstract]
ifrs-fullAverageEffectiveTaxRateX.XX durationlabelAverage effective tax rateDisclosure: IAS 12.81 c (ii)
documentationThe tax expense (income) divided by the accounting profit. [Refer: Accounting profit]
totalLabelTotal average effective tax rate
ifrs-fullAverageForeignExchangeRateX.XX durationlabelAverage foreign exchange rateCommon practice: IAS 1.112 c
documentationThe average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.
ifrs-fullAverageNumberOfEmployeesX.XX durationlabelAverage number of employeesCommon practice: IAS 1.112 c
documentationThe average number of personnel employed by the entity during a period.
ifrs-fullAveragePriceOfHedgingInstrumentX.XX instantlabelAverage price of hedging instrumentDisclosure: IFRS 7.23B b
documentationThe average price of a hedging instrument. [Refer: Hedging instruments [member]]
ifrs-fullAverageRateOfHedgingInstrumentX.XX instantlabelAverage rate of hedging instrumentDisclosure: IFRS 7.23B b
documentationThe average rate of a hedging instrument. [Refer: Hedging instruments [member]]
ifrs-fullBalancesOnCurrentAccountsFromCustomersX instant, creditlabelBalances on current accounts from customersCommon practice: IAS 1.112 c
documentationThe amount of balances in customers’ current accounts held by the entity.
ifrs-fullBalancesOnDemandDepositsFromCustomersX instant, creditlabelBalances on demand deposits from customersCommon practice: IAS 1.112 c
documentationThe amount of balances in customers’ demand deposits held by the entity.
ifrs-fullBalancesOnOtherDepositsFromCustomersX instant, creditlabelBalances on other deposits from customersCommon practice: IAS 1.112 c
documentationThe amount of balances in customers’ deposit accounts held by the entity that the entity does not separately disclose in the same statement or note.
ifrs-fullBalancesOnTermDepositsFromCustomersX instant, creditlabelBalances on term deposits from customersCommon practice: IAS 1.112 c
documentationThe amount of balances in customers’ term deposits held by the entity.
ifrs-fullBalancesWithBanksX instant, debitlabelBalances with banksCommon practice: IAS 7.45
documentationThe amount of cash balances held at banks.
ifrs-fullBankAcceptanceAssetsX instant, debitlabelBank acceptance assetsCommon practice: IAS 1.55
documentationThe amount of bank acceptances recognised as assets.
ifrs-fullBankAcceptanceLiabilitiesX instant, creditlabelBank acceptance liabilitiesCommon practice: IAS 1.55
documentationThe amount of bank acceptances recognised as liabilities.
ifrs-fullBankAndSimilarChargesX duration, debitlabelBank and similar chargesCommon practice: IAS 1.112 c
documentationThe amount of bank and similar charges recognised by the entity as an expense.
ifrs-fullBankBalancesAtCentralBanksOtherThanMandatoryReserveDepositsX instant, debitlabelBank balances at central banks other than mandatory reserve depositsCommon practice: IAS 1.112 c
documentationThe amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks]
ifrs-fullBankBorrowingsUndiscountedCashFlowsX instant, creditlabelBank borrowings, undiscounted cash flowsExample: IFRS 7.B11D, Example: IFRS 7.IG31A
documentationThe amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]
ifrs-fullBankDebtInstrumentsHeldX instant, debitlabelBank debt instruments heldCommon practice: IAS 1.112 c
documentationThe amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held]
ifrs-fullBankingArrangementsClassifiedAsCashEquivalentsX instant, debitlabelOther banking arrangements, classified as cash equivalentsCommon practice: IAS 7.45
documentationA classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]
ifrs-fullBankOverdraftsClassifiedAsCashEquivalents(X) instant, creditlabelBank overdraftsCommon practice: IAS 7.45
documentationThe 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]
negatedLabelBank overdrafts
ifrs-fullBasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinarySharesX.XX durationlabelBasic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationBasic earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations [member]]
ifrs-fullBasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinarySharesX.XX durationlabelBasic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationBasic earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]]
ifrs-fullBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesX.XX durationlabelBasic earnings (loss) per instrument, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationBasic earnings (loss) per share for an equity instrument that participates in profit with ordinary shares according to a predetermined formula.
totalLabelTotal basic earnings (loss) per instrument, participating equity instruments other than ordinary shares
ifrs-fullBasicEarningsLossPerShareX.XX durationlabelBasic earnings (loss) per shareDisclosure: IAS 33.66, Disclosure: IAS 33.67
documentationThe 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).
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Diluted earnings (loss) per share" when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
totalLabelTotal basic earnings (loss) per share
ifrs-fullBasicEarningsLossPerShareFromContinuingOperationsX.XX durationlabelBasic earnings (loss) per share from continuing operationsDisclosure: IAS 33.66, Disclosure: IAS 33.67
documentationBasic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Diluted earnings (loss) per share from continuing operations" when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullBasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationlabelBasic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxDisclosure: IAS 33.67, Disclosure: IFRS 14.26
documentationBasic 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]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax" when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullBasicEarningsLossPerShareFromDiscontinuedOperationsX.XX durationlabelBasic earnings (loss) per share from discontinued operationsDisclosure: IAS 33.67, Disclosure: IAS 33.68
documentationBasic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Diluted earnings (loss) per share from discontinued operations" when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullBasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationlabelBasic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxDisclosure: IAS 33.67, Disclosure: IFRS 14.26
documentationBasic 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]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax" when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullBasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationlabelBasic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxDisclosure: IAS 33.67, Disclosure: IFRS 14.26
documentationBasic 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]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax" when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullBasicEarningsPerShareAbstractlabelBasic earnings per share [abstract]
ifrs-fullBasisForAttributingRevenuesFromExternalCustomersToIndividualCountriestextlabelDescription of basis for attributing revenues from external customers to individual countriesDisclosure: IFRS 8.33 a
documentationThe description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]
ifrs-fullBearerBiologicalAssetsMembermemberlabelBearer biological assets [member]Example: IAS 41.43
documentationThis member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]]
ifrs-fullBearerPlantsX instant, debitlabelBearer plantsExample: IAS 16.37 i
documentationThe amount of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]
ifrs-fullBearerPlantsMembermemberlabelBearer plants [member]Example: IAS 16.37 i
documentationThis member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]
ifrs-fullBenefitsPaidOrPayable(X) duration, debitlabelBenefits paid or payableDisclosure: IAS 26.35 b (v)
documentationThe amount of benefits paid or payable for retirement benefit plans.
negatedLabelBenefits paid or payable
ifrs-fullBestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivablesX instant, debitlabelBest estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivablesDisclosure: IFRS 3.B64 h (iii)
documentationThe best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Business combinations [member]]
ifrs-fullBiologicalAssetsX instant, debitlabelBiological assetsDisclosure: IAS 1.54 f, Example: IAS 41.43, Disclosure: IAS 41.50
documentationThe amount of living animals or plants recognised as assets.
periodStartLabelBiological assets at beginning of period
periodEndLabelBiological assets at end of period
ifrs-fullBiologicalAssetsAgeMembermember [default]labelBiological assets, age [member]Example: IAS 41.43
documentationThis member stands for all biological assets when disaggregated by age. It also represents the standard value for the "Biological assets by age" axis if no other member is used. [Refer: Biological assets]
ifrs-fullBiologicalAssetsAxisaxislabelBiological assets [axis]Common practice: IAS 41.50
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullBiologicalAssetsByAgeAxisaxislabelBiological assets by age [axis]Example: IAS 41.43
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullBiologicalAssetsByGroupAxisaxislabelBiological assets by group [axis]Disclosure: IAS 41.41
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullBiologicalAssetsByTypeAxisaxislabelBiological assets by type [axis]Example: IAS 41.43
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullBiologicalAssetsGroupMembermember [default]labelBiological assets, group [member]Disclosure: IAS 41.41
documentationThis member stands for all biological assets when disaggregated by group. It also represents the standard value for the "Biological assets by group" axis if no other member is used. [Refer: Biological assets]
ifrs-fullBiologicalAssetsMembermember [default]labelBiological assets [member]Common practice: IAS 41.50
documentationThis member stands for living animals or plants. It also represents the standard value for the "Biological assets" axis if no other member is used.
ifrs-fullBiologicalAssetsPledgedAsSecurityForLiabilitiesX instant, debitlabelBiological assets pledged as security for liabilitiesDisclosure: IAS 41.49 a
documentationThe amount of biological assets pledged as security for liabilities. [Refer: Biological assets]
ifrs-fullBiologicalAssetsTypeMembermember [default]labelBiological assets, type [member]Example: IAS 41.43
documentationThis member stands for all biological assets when disaggregated by type. It also represents the standard value for the "Biological assets by type" axis if no other member is used. [Refer: Biological assets]
ifrs-fullBiologicalAssetsWhoseTitleIsRestrictedX instant, debitlabelBiological assets whose title is restrictedDisclosure: IAS 41.49 a
documentationThe amount of biological assets whose title is restricted. [Refer: Biological assets]
ifrs-fullBondsIssuedX instant, creditlabelBonds issuedCommon practice: IAS 1.112 c
documentationThe amount of bonds issued by the entity.
ifrs-fullBondsIssuedUndiscountedCashFlowsX instant, creditlabelBonds issued, undiscounted cash flowsExample: IFRS 7.B11D, Example: IFRS 7.IG31A
documentationThe amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued]
ifrs-fullBorrowingCostsAbstractlabelBorrowing costs [abstract]
ifrs-fullBorrowingCostsCapitalisedX durationlabelBorrowing costs capitalisedDisclosure: IAS 23.26 a
documentationThe 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.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullBorrowingCostsIncurredX durationlabelBorrowing costs incurredCommon practice: IAS 1.112 c
documentationThe amount of interest and other costs that an entity incurs in connection with the borrowing of funds.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
totalLabelTotal borrowing costs incurred
ifrs-fullBorrowingCostsRecognisedAsExpenseX duration, debitlabelBorrowing costs recognised as expenseCommon practice: IAS 1.112 c
documentationThe amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense.
ifrs-fullBorrowingsX instant, creditlabelBorrowingsCommon practice: IAS 1.55
documentationThe amount of outstanding funds that the entity is obligated to repay.
totalLabelTotal borrowings
ifrs-fullBorrowingsAbstractlabelBorrowings [abstract]
ifrs-fullBorrowingsAdjustmentToInterestRateBasisX.XX instantlabelBorrowings, adjustment to interest rate basisCommon practice: IFRS 7.7
documentationThe adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]
ifrs-fullBorrowingsByNameAxisaxislabelBorrowings by name [axis]Common practice: IFRS 7.7
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullBorrowingsByNameMembermember [default]labelBorrowings by name [member]Common practice: IFRS 7.7
documentationThis member stands for all borrowings when disaggregated by name. It also represents the standard value for the "Borrowings by name" axis if no other member is used. [Refer: Borrowings]
ifrs-fullBorrowingsByTypeAbstractlabelBorrowings, by type [abstract]
ifrs-fullBorrowingsInterestRateX.XX instantlabelBorrowings, interest rateCommon practice: IFRS 7.7
documentationThe interest rate on borrowings. [Refer: Borrowings]
ifrs-fullBorrowingsInterestRateBasistextlabelBorrowings, interest rate basisCommon practice: IFRS 7.7
documentationThe basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]
ifrs-fullBorrowingsMaturitytextlabelBorrowings, maturityCommon practice: IFRS 7.7
documentationThe maturity of borrowings. [Refer: Borrowings]
ifrs-fullBorrowingsOriginalCurrencytextlabelBorrowings, original currencyCommon practice: IFRS 7.7
documentationThe currency in which the borrowings are denominated. [Refer: Borrowings]
ifrs-fullBorrowingsRecognisedAsOfAcquisitionDate(X) instant, creditlabelBorrowings recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]]
negatedLabelBorrowings recognised as of acquisition date
ifrs-fullBottomOfRangeMembermemberlabelBottom of range [member]Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: IFRS 2.45 d, Common practice: IFRS 7.7
documentationThis member stands for the bottom of a range.
ifrs-fullBrandNamesX instant, debitlabelBrand namesExample: IAS 38.119 a
documentationThe amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
ifrs-fullBrandNamesMembermemberlabelBrand names [member]Example: IAS 38.119 a
documentationThis member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
ifrs-fullBroadcastingRightsMembermemberlabelBroadcasting rights [member]Common practice: IAS 38.119
documentationThis member stands for broadcasting rights.
ifrs-fullBrokerageFeeExpense(X) duration, debitlabelBrokerage fee expenseCommon practice: IAS 1.112 c
documentationThe amount of expense recognised for brokerage fees charged to the entity.
negatedLabelBrokerage fee expense
ifrs-fullBrokerageFeeIncomeX duration, creditlabelBrokerage fee incomeCommon practice: IAS 1.112 c
documentationThe amount of income recognised for brokerage fees charged by the entity.
ifrs-fullBuildingsX instant, debitlabelBuildingsCommon practice: IAS 16.37
documentationThe amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
ifrs-fullBuildingsMembermemberlabelBuildings [member]Common practice: IAS 16.37
documentationThis member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
ifrs-fullBusinessCombinationsAxisaxislabelBusiness combinations [axis]Disclosure: IFRS 3.B64
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullBusinessCombinationsMembermemberlabelBusiness combinations [member]Disclosure: IFRS 3.B64
documentationThis member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as "true mergers" or "mergers of equals" are also business combinations as that term is used in IFRS 3.
ifrs-fullCancellationOfTreasurySharesX duration, creditlabelCancellation of treasury sharesCommon practice: IAS 1.106 d
documentationThe amount of treasury stock cancelled during the period. [Refer: Treasury shares]
ifrs-fullCapitalCommitmentsX instant, creditlabelCapital commitmentsCommon practice: IAS 1.112 c
documentationThe amount of future capital expenditures that the entity is committed to make.
totalLabelTotal capital commitments
ifrs-fullCapitalCommitmentsAbstractlabelCapital commitments [abstract]
ifrs-fullCapitalisationRateMeasurementInputMembermemberlabelCapitalisation rate, measurement input [member]Example: IFRS 13.93 d, Example: IFRS 13.IE63
documentationThis member stands for a capitalisation rate used as a measurement input.
ifrs-fullCapitalisationRateOfBorrowingCostsEligibleForCapitalisationX.XX durationlabelCapitalisation rate of borrowing costs eligible for capitalisationDisclosure: IAS 23.26 b
documentationThe weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings]
ifrs-fullCapitalisedDevelopmentExpenditureMembermemberlabelCapitalised development expenditure [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible asset during its development.
ifrs-fullCapitalRedemptionReserveX instant, creditlabelCapital redemption reserveCommon practice: IAS 1.55
documentationA component of equity representing the reserve for the redemption of the entity’s own shares.
ifrs-fullCapitalRedemptionReserveMembermemberlabelCapital redemption reserve [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing the reserve for the redemption of the entity’s own shares.
ifrs-fullCapitalRequirementsAxisaxislabelCapital requirements [axis]Disclosure: IAS 1.136
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCapitalRequirementsMembermember [default]labelCapital requirements [member]Disclosure: IAS 1.136
documentationThis member stands for capital requirements that the entity is subject to. It also represents the standard value for the "Capital requirements" axis if no other member is used.
ifrs-fullCapitalReserveX instant, creditlabelCapital reserveCommon practice: IAS 1.55
documentationA component of equity representing the capital reserves.
ifrs-fullCapitalReserveMembermemberlabelCapital reserve [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing capital reserves.
ifrs-fullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxisaxislabelCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]Disclosure: IAS 16.73 d, Disclosure: IAS 16.73 e, Disclosure: IAS 38.118 c, Disclosure: IAS 38.118 e, Disclosure: IAS 40.76, Disclosure: IAS 40.79 c, Disclosure: IAS 40.79 d, Disclosure: IAS 41.50, Disclosure: IAS 41.54 f, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Common practice: Expiry date 2023-01-01 IFRS 7.37 b, Common practice: Expiry date 2023-01-01 IFRS 7.IG29
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCarryingAmountMembermember [default]labelCarrying amount [member]Disclosure: IAS 16.73 e, Disclosure: IAS 38.118 e, Disclosure: IAS 40.76, Disclosure: IAS 40.79 d, Disclosure: IAS 41.50, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Example: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 a
documentationThis member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the "Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount" axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]
ifrs-fullCashX instant, debitlabelCashCommon practice: IAS 7.45
documentationThe amount of cash on hand and demand deposits. [Refer: Cash on hand]
totalLabelTotal cash
ifrs-fullCashAbstractlabelCash [abstract]
ifrs-fullCashAdvancesAndLoansFromRelatedPartiesX duration, debitlabelCash advances and loans from related partiesCommon practice: IAS 7.17
documentationThe cash inflow from advances and loans from related parties. [Refer: Related parties [member]]
ifrs-fullCashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities(X) duration, creditlabelCash advances and loans made to other parties, classified as investing activitiesExample: IAS 7.16 e
documentationThe amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.
negatedTerseLabelCash advances and loans made to other parties
ifrs-fullCashAdvancesAndLoansMadeToRelatedPartiesX duration, creditlabelCash advances and loans made to related partiesCommon practice: IAS 7.16
documentationThe cash outflow for loans and advances made to related parties. [Refer: Related parties [member]]
ifrs-fullCashAndBankBalancesAtCentralBanksX instant, debitlabelCash and bank balances at central banksCommon practice: IAS 1.55
documentationThe amount of cash and bank balances held at central banks.
ifrs-fullCashAndCashEquivalentsX instant, debitlabelCash and cash equivalentsDisclosure: IAS 1.54 i, Disclosure: IAS 7.45, Disclosure: IFRS 12.B13 a
documentationThe 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]
totalLabelTotal cash and cash equivalents
periodStartLabelCash and cash equivalents at beginning of period
periodEndLabelCash and cash equivalents at end of period
ifrs-fullCashAndCashEquivalentsAbstractlabelCash and cash equivalents [abstract]
ifrs-fullCashAndCashEquivalentsAmountContributedToFairValueOfPlanAssetsX instant, debitlabelCash and cash equivalents, amount contributed to fair value of plan assetsExample: IAS 19.142 a
documentationThe amount cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullCashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSaleX instant, debitlabelCash and cash equivalents classified as part of disposal group held for saleCommon practice: IAS 7.45
documentationThe amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]]
ifrs-fullCashAndCashEquivalentsHeldByEntityUnavailableForUseByGroupX instant, debitlabelCash and cash equivalents held by entity unavailable for use by groupDisclosure: IAS 7.48
documentationThe amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]
ifrs-fullCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionX instant, debitlabelCash and cash equivalents if different from statement of financial positionCommon practice: IAS 7.45
documentationThe 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]
totalLabelTotal cash and cash equivalents if different from statement of financial position
ifrs-fullCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstractlabelCash and cash equivalents if different from statement of financial position [abstract]
ifrs-fullCashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013X duration, debitlabelCash and cash equivalents in subsidiary or businesses acquired or disposedDisclosure: IAS 7.40 c
documentationThe amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]; Cash and cash equivalents]
ifrs-fullCashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelCash and cash equivalents, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 a
documentationThe percentage cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Cash and cash equivalents, amount contributed to fair value of plan assets]
ifrs-fullCashAndCashEquivalentsRecognisedAsOfAcquisitionDateX instant, debitlabelCash and cash equivalents recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]]
ifrs-fullCashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities(X) instant, debitlabelCash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesExample: IFRS 7.13C d (ii), Example: IFRS 7.IG40D
documentationThe 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]
negatedLabelCash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
ifrs-fullCashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets(X) instant, creditlabelCash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assetsExample: IFRS 7.13C d (ii), Example: IFRS 7.IG40D
documentationThe 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]
negatedLabelCash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets
ifrs-fullCashEquivalentsX instant, debitlabelCash equivalentsCommon practice: IAS 7.45
documentationThe 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.
totalLabelTotal cash equivalents
ifrs-fullCashEquivalentsAbstractlabelCash equivalents [abstract]
ifrs-fullCashFlowHedgesAbstractlabelCash flow hedges [abstract]
ifrs-fullCashFlowHedgesMembermemberlabelCash flow hedges [member]Disclosure: IAS 39.86 b, Disclosure: IFRS 7.24 A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C
documentationThis member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]]
ifrs-fullCashFlowsFromContinuingAndDiscontinuedOperationsAbstractlabelCash flows from continuing and discontinued operations [abstract]
ifrs-fullCashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivitiesX duration, debitlabelCash flows from losing control of subsidiaries or other businesses, classified as investing activitiesDisclosure: IAS 7.39
documentationThe aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
terseLabelCash flows from losing control of subsidiaries or other businesses
ifrs-fullCashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalentsX duration, debitlabelCash flows from (used in) decrease (increase) in restricted cash and cash equivalentsCommon practice: IAS 7.16
documentationThe cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
ifrs-fullCashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestmentsX duration, debitlabelCash flows from (used in) decrease (increase) in short-term deposits and investmentsCommon practice: IAS 7.16
documentationThe cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.
ifrs-fullCashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivitiesX duration, debitlabelCash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activitiesDisclosure: IFRS 6.24 b
documentationThe cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as investing activities.
ifrs-fullCashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivitiesX duration, debitlabelCash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activitiesDisclosure: IFRS 6.24 b
documentationThe cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as operating activities.
ifrs-fullCashFlowsFromUsedInFinancingActivitiesX duration, debitlabelCash flows from (used in) financing activitiesDisclosure: IAS 7.10, Disclosure: IAS 7.50 d
documentationThe 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.
netLabelNet cash flows from (used in) financing activities
ifrs-fullCashFlowsFromUsedInFinancingActivitiesAbstractlabelCash flows from (used in) financing activities [abstract]
ifrs-fullCashFlowsFromUsedInFinancingActivitiesContinuingOperationsX duration, debitlabelCash flows from (used in) financing activities, continuing operationsDisclosure: IFRS 5.33 c
documentationThe 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]
netLabelNet cash flows from (used in) financing activities, continuing operations
ifrs-fullCashFlowsFromUsedInFinancingActivitiesDiscontinuedOperationsX duration, debitlabelCash flows from (used in) financing activities, discontinued operationsDisclosure: IFRS 5.33 c
documentationThe 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]
netLabelNet cash flows from (used in) financing activities, discontinued operations
ifrs-fullCashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowingsX duration, debitlabelCash flows from (used in) increase (decrease) in current borrowingsCommon practice: IAS 7.17
documentationThe cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings]
ifrs-fullCashFlowsFromUsedInIncreasesInOperatingCapacityX duration, debitlabelCash flows from (used in) increases in operating capacityExample: IAS 7.50 c
documentationThe aggregate amount of cash flows that represent increases in the entity’s ability to execute operating activities (for example, measured by units of output per day).
ifrs-fullCashFlowsFromUsedInInsuranceContractsX duration, debitlabelCash flows from (used in) insurance contractsDisclosure: Expiry date 2023-01-01 IFRS 4.37 b
documentationThe cash flows from (used in) insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullCashFlowsFromUsedInInvestingActivitiesX duration, debitlabelCash flows from (used in) investing activitiesDisclosure: IAS 7.10, Disclosure: IAS 7.50 d
documentationThe 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.
netLabelNet cash flows from (used in) investing activities
ifrs-fullCashFlowsFromUsedInInvestingActivitiesAbstractlabelCash flows from (used in) investing activities [abstract]
ifrs-fullCashFlowsFromUsedInInvestingActivitiesContinuingOperationsX duration, debitlabelCash flows from (used in) investing activities, continuing operationsDisclosure: IFRS 5.33 c
documentationThe 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]
netLabelNet cash flows from (used in) investing activities, continuing operations
ifrs-fullCashFlowsFromUsedInInvestingActivitiesDiscontinuedOperationsX duration, debitlabelCash flows from (used in) investing activities, discontinued operationsDisclosure: IFRS 5.33 c
documentationThe 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]
netLabelNet cash flows from (used in) investing activities, discontinued operations
ifrs-fullCashFlowsFromUsedInMaintainingOperatingCapacityX duration, debitlabelCash flows from (used in) maintaining operating capacityExample: IAS 7.50 c
documentationThe aggregate amount of cash flows that are required to maintain the entity’s current ability to execute operating activities (for example, measured by units of output per day).
ifrs-fullCashFlowsFromUsedInOperatingActivitiesX durationlabelCash flows from (used in) operating activitiesDisclosure: IAS 7.10, Disclosure: IAS 7.50 d
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
netLabelNet cash flows from (used in) operating activities
ifrs-fullCashFlowsFromUsedInOperatingActivitiesAbstractlabelCash flows from (used in) operating activities [abstract]
ifrs-fullCashFlowsFromUsedInOperatingActivitiesContinuingOperationsX durationlabelCash flows from (used in) operating activities, continuing operationsDisclosure: IFRS 5.33 c
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
netLabelNet cash flows from (used in) operating activities, continuing operations
ifrs-fullCashFlowsFromUsedInOperatingActivitiesDiscontinuedOperationsX durationlabelCash flows from (used in) operating activities, discontinued operationsDisclosure: IFRS 5.33 c
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
netLabelNet cash flows from (used in) operating activities, discontinued operations
ifrs-fullCashFlowsFromUsedInOperationsX durationlabelCash flows from (used in) operationsExample: IAS 7 – A Statement of cash flows for an entity other than a financial institution, Example: IAS 7.20
documentationThe cash from (used in) the entity’s operations.
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
netLabelNet cash flows from (used in) operations
ifrs-fullCashFlowsFromUsedInOperationsBeforeChangesInWorkingCapitalX durationlabelCash flows from (used in) operations before changes in working capitalExample: IAS 7 – A Statement of cash flows for an entity other than a financial institution, Common practice: IAS 7.20
documentationThe cash inflow (outflow) from the entity’s operations before changes in working capital.
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullCashFlowsUsedInExplorationAndDevelopmentActivitiesX duration, creditlabelCash flows used in exploration and development activitiesCommon practice: IAS 7.16
documentationThe cash outflow for exploration and development activities.
ifrs-fullCashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities(X) duration, creditlabelCash flows used in obtaining control of subsidiaries or other businesses, classified as investing activitiesDisclosure: IAS 7.39
documentationThe aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
negatedTerseLabelCash flows used in obtaining control of subsidiaries or other businesses
ifrs-fullCashOnHandX instant, debitlabelCash on handCommon practice: IAS 7.45
documentationThe amount of cash held by the entity. This does not include demand deposits.
ifrs-fullCashOutflowForLeasesX duration, creditlabelCash outflow for leasesDisclosure: IFRS 16.53 g
documentationThe cash outflow for leases.
ifrs-fullCashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued(X) duration, debitlabelCash paid, liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 c
documentationThe decrease in liabilities under insurance contracts and reinsurance contracts issued resulting from cash paid. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
negatedLabelCash paid, liabilities under insurance contracts and reinsurance contracts issued
ifrs-fullCashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities(X) duration, creditlabelCash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activitiesExample: IAS 7.16 g
documentationThe 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.
negatedTerseLabelCash payments for futures contracts, forward contracts, option contracts and swap contracts
ifrs-fullCashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivitiesX duration, debitlabelCash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activitiesExample: IAS 7.16 h
documentationThe 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.
terseLabelCash receipts from futures contracts, forward contracts, option contracts and swap contracts
ifrs-fullCashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivitiesX duration, debitlabelCash receipts from repayment of advances and loans made to other parties, classified as investing activitiesExample: IAS 7.16 f
documentationThe 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.
terseLabelCash receipts from repayment of advances and loans made to other parties
ifrs-fullCashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedPartiesX duration, debitlabelCash receipts from repayment of advances and loans made to related partiesCommon practice: IAS 7.16
documentationThe cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]
ifrs-fullCashRepaymentsOfAdvancesAndLoansFromRelatedPartiesX duration, creditlabelCash repayments of advances and loans from related partiesCommon practice: IAS 7.17
documentationThe cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]]
ifrs-fullCashTransferredX instant, creditlabelCash transferredDisclosure: IFRS 3.B64 f (i)
documentationThe fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]]
ifrs-fullCategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxisaxislabelCategories of assets recognised from costs to obtain or fulfil contracts with customers [axis]Disclosure: IFRS 15.128 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMembermember [default]labelCategories of assets recognised from costs to obtain or fulfil contracts with customers [member]Disclosure: IFRS 15.128 a
documentationThis member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the "Categories of assets recognised from costs to obtain or fulfil contracts with customers" axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
ifrs-fullCategoriesOfCurrentFinancialAssetsAbstractlabelCategories of current financial assets [abstract]
ifrs-fullCategoriesOfCurrentFinancialLiabilitiesAbstractlabelCategories of current financial liabilities [abstract]
ifrs-fullCategoriesOfFinancialAssetsAbstractlabelCategories of financial assets [abstract]
ifrs-fullCategoriesOfFinancialAssetsAxisaxislabelCategories of financial assets [axis]Disclosure: IFRS 7.8
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCategoriesOfFinancialLiabilitiesAbstractlabelCategories of financial liabilities [abstract]
ifrs-fullCategoriesOfFinancialLiabilitiesAxisaxislabelCategories of financial liabilities [axis]Disclosure: IFRS 7.8
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCategoriesOfNoncurrentFinancialAssetsAbstractlabelCategories of non-current financial assets [abstract]
ifrs-fullCategoriesOfNoncurrentFinancialLiabilitiesAbstractlabelCategories of non-current financial liabilities [abstract]
ifrs-fullCategoriesOfRelatedPartiesAxisaxislabelCategories of related parties [axis]Disclosure: IAS 24.19
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullChangeInAmountRecognisedForPreacquisitionDeferredTaxAssetX duration, debitlabelIncrease (decrease) in amount recognised for pre-acquisition deferred tax assetDisclosure: IAS 12.81 j
documentationThe increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Business combinations [member]]
ifrs-fullChangeInValueOfForeignCurrencyBasisSpreadsAbstractlabelChange in value of foreign currency basis spreads [abstract]
ifrs-fullChangeInValueOfForwardElementsOfForwardContractsAbstractlabelChange in value of forward elements of forward contracts [abstract]
ifrs-fullChangeInValueOfTimeValueOfOptionsAbstractlabelChange in value of time value of options [abstract]
ifrs-fullChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstractlabelChanges in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
ifrs-fullChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstractlabelChanges in allowance account for credit losses of financial assets [abstract]
ifrs-fullChangesInAssetsForInsuranceAcquisitionCashFlowsAbstractlabelChanges in assets for insurance acquisition cash flows [abstract]
ifrs-fullChangesInBiologicalAssetsX duration, debitlabelIncrease (decrease) in biological assetsDisclosure: IAS 41.50
documentationThe increase (decrease) in biological assets. [Refer: Biological assets]
totalLabelTotal increase (decrease) in biological assets
ifrs-fullChangesInBiologicalAssetsAbstractlabelChanges in biological assets [abstract]
ifrs-fullChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstractlabelChanges in contingent liabilities recognised in business combination [abstract]
ifrs-fullChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstractlabelChanges in deferred acquisition costs arising from insurance contracts [abstract]
ifrs-fullChangesInDeferredTaxLiabilityAssetAbstractlabelChanges in deferred tax liability (asset) [abstract]
ifrs-fullChangesInEquityX duration, creditlabelIncrease (decrease) in equityDisclosure: IAS 1.106 d
documentationThe increase (decrease) in equity. [Refer: Equity]
totalLabelTotal increase (decrease) in equity
ifrs-fullChangesInEquityAbstractlabelChanges in equity [abstract]
ifrs-fullChangesInExposureToRisktextlabelDescription of changes in exposure to riskDisclosure: IFRS 7.33 c
documentationThe description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullChangesInFairValueMeasurementAssetsAbstractlabelChanges in fair value measurement, assets [abstract]
ifrs-fullChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstractlabelChanges in fair value measurement, entity’s own equity instruments [abstract]
ifrs-fullChangesInFairValueMeasurementLiabilitiesAbstractlabelChanges in fair value measurement, liabilities [abstract]
ifrs-fullChangesInFairValueOfCreditDerivativeAbstractlabelChanges in fair value of credit derivative [abstract]
ifrs-fullChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssetsX duration, debitlabelIncrease (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 assetsDisclosure: IFRS 7.9 c
documentationThe increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets]
ifrs-fullChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsX durationlabelIncrease (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or lossDisclosure: IFRS 7.9 d
documentationThe increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets]
ifrs-fullChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiabilityX duration, creditlabelIncrease (decrease) in fair value of financial liability, attributable to changes in credit risk of liabilityDisclosure: IFRS 7.10 A a, Disclosure: Expiry date 2023-01-01 IFRS 7.10 a
documentationThe increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]]
ifrs-fullChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssetsX duration, debitlabelIncrease (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.9 c
documentationThe increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]]
ifrs-fullChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsX durationlabelIncrease (decrease) in fair value of credit derivatives or similar instruments related to loans or receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.9 d
documentationThe increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]
ifrs-fullChangesInGoodwillX duration, debitlabelIncrease (decrease) in goodwillDisclosure: IFRS 3.B67 d
documentationThe increase (decrease) in goodwill. [Refer: Goodwill]
totalLabelTotal increase (decrease) in goodwill
ifrs-fullChangesInGoodwillAbstractlabelChanges in goodwill [abstract]
ifrs-fullChangesInInsuranceContractsForReconciliationByComponentsAbstractlabelChanges in insurance contracts for reconciliation by components [abstract]
ifrs-fullChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstractlabelChanges in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]
ifrs-fullChangesInIntangibleAssetsAndGoodwillAbstractlabelChanges in intangible assets and goodwill [abstract]
ifrs-fullChangesInIntangibleAssetsOtherThanGoodwillX duration, debitlabelIncrease (decrease) in intangible assets other than goodwillDisclosure: IAS 38.118 e
documentationThe increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
totalLabelTotal increase (decrease) in intangible assets other than goodwill
ifrs-fullChangesInIntangibleAssetsOtherThanGoodwillAbstractlabelChanges in intangible assets other than goodwill [abstract]
ifrs-fullChangesInInventoriesOfFinishedGoodsAndWorkInProgress(X) duration, debitlabelDecrease (increase) in inventories of finished goods and work in progressExample: IAS 1.102, Disclosure: IAS 1.99
documentationThe decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]
negatedLabelIncrease (decrease) in inventories of finished goods and work in progress
ifrs-fullChangesInInvestmentPropertyX duration, debitlabelIncrease (decrease) in investment propertyDisclosure: IAS 40.76, Disclosure: IAS 40.79 d
documentationThe increase (decrease) in investment property. [Refer: Investment property]
totalLabelTotal increase (decrease) in investment property
ifrs-fullChangesInInvestmentPropertyAbstractlabelChanges in investment property [abstract]
ifrs-fullChangesInLiabilitiesArisingFromFinancingActivitiesAbstractlabelChanges in liabilities arising from financing activities [abstract]
ifrs-fullChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstractlabelChanges in liabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-fullChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysistextlabelDescription of changes in methods and assumptions used in preparing sensitivity analysisDisclosure: IFRS 7.40 c
documentationThe description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]]
ifrs-fullChangesInMethodsUsedToMeasureRisktextlabelDescription of changes in methods used to measure riskDisclosure: IFRS 7.33 c
documentationThe description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullChangesInNetAssetsAvailableForBenefitsAbstractlabelChanges in net assets available for benefits [abstract]
ifrs-fullChangesInNetDefinedBenefitLiabilityAssetAbstractlabelChanges in net defined benefit liability (asset) [abstract]
ifrs-fullChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstractlabelChanges in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract]
ifrs-fullChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstractlabelChanges in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract]
ifrs-fullChangesInNominalAmountOfCreditDerivativeAbstractlabelChanges in nominal amount of credit derivative [abstract]
ifrs-fullChangesInNumberOfSharesOutstandingAbstractlabelChanges in number of shares outstanding [abstract]
ifrs-fullChangesInObjectivesPoliciesAndProcessesForManagingRisktextlabelDescription of changes in objectives, policies and processes for managing riskDisclosure: IFRS 7.33 c
documentationThe description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullChangesInOtherProvisionsX duration, creditlabelIncrease (decrease) in other provisionsDisclosure: IAS 37.84
documentationThe increase (decrease) in other provisions. [Refer: Other provisions]
totalLabelTotal increase (decrease) in other provisions
ifrs-fullChangesInOtherProvisionsAbstractlabelChanges in other provisions [abstract]
ifrs-fullChangesInPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) in property, plant and equipmentDisclosure: IAS 16.73 e
documentationThe increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]
totalLabelTotal increase (decrease) in property, plant and equipment
ifrs-fullChangesInPropertyPlantAndEquipmentAbstractlabelChanges in property, plant and equipment [abstract]
ifrs-fullChangesInRegulatoryDeferralAccountCreditBalancesAbstractlabelChanges in regulatory deferral account credit balances [abstract]
ifrs-fullChangesInRegulatoryDeferralAccountDebitBalancesAbstractlabelChanges in regulatory deferral account debit balances [abstract]
ifrs-fullChangesInReimbursementRightsAbstractlabelChanges in reimbursement rights related to defined benefit obligation [abstract]
ifrs-fullChangesInReimbursementRightsAtFairValueX duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, at fair valueDisclosure: IAS 19.141
documentationThe increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]
totalLabelTotal increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value
ifrs-fullChangesInReinsuranceAssetsAbstractlabelChanges in reinsurance assets [abstract]
ifrs-fullChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMembermemberlabelChanges in tax rates or tax laws enacted or announced [member]Example: IAS 10.22 h
documentationThis member stands for changes in tax rates or tax laws enacted or announced.
ifrs-fullCharacteristicsOfDefinedBenefitPlansAxisaxislabelCharacteristics of defined benefit plans [axis]Example: IAS 19.138 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCharacteristicsOfDefinedBenefitPlansMembermember [default]labelCharacteristics of defined benefit plans [member]Example: IAS 19.138 b
documentationThis member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the "Characteristics of defined benefits plans" axis if no other member is used.
ifrs-fullCirculationRevenueX duration, creditlabelCirculation revenueCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]
ifrs-fullCircumstancesLeadingToReversalsOfInventoryWritedowntextlabelDescription of circumstances leading to reversals of inventory write-downDisclosure: IAS 2.36 g
documentationThe description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down]
ifrs-fullClaimsAndBenefitsPaidNetOfReinsuranceRecoveriesX duration, debitlabelClaims and benefits paid, net of reinsurance recoveriesCommon practice: Expiry date 2023-01-01 IAS 1.85
documentationThe amount of claims and benefits paid to policyholders, net of reinsurance recoveries.
ifrs-fullClaimsIncurredButNotReportedX instant, creditlabelClaims incurred but not reportedExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 c
documentationThe amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders.
ifrs-fullClaimsReportedByPolicyholdersX instant, creditlabelClaims reported by policyholdersExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 b
documentationThe amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Types of insurance contracts [member]]
ifrs-fullClassesOfAcquiredReceivablesAxisaxislabelClasses of acquired receivables [axis]Disclosure: IFRS 3.B64 h
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfAcquiredReceivablesMembermember [default]labelClasses of acquired receivables [member]Disclosure: IFRS 3.B64 h
documentationThis member stands for classes of receivables acquired in business combinations. It also represents the standard value for the "Classes of acquired receivables" axis if no other member is used. [Refer: Business combinations [member]]
ifrs-fullClassesOfAssetsAxisaxislabelClasses of assets [axis]Disclosure: IAS 36.126, Disclosure: IAS 36.130 d (ii), Disclosure: IFRS 13.93, Disclosure: IFRS 16.53
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfAssetsMembermember [default]labelAssets [member]Disclosure: IAS 36.126, Disclosure: IFRS 13.93, Disclosure: IFRS 16.53
documentationThis member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the "Classes of assets" axis if no other member is used.
ifrs-fullClassesOfCashPaymentsAbstractlabelClasses of cash payments from operating activities [abstract]
ifrs-fullClassesOfCashReceiptsFromOperatingActivitiesAbstractlabelClasses of cash receipts from operating activities [abstract]
ifrs-fullClassesOfContingentLiabilitiesAxisaxislabelClasses of contingent liabilities [axis]Disclosure: IAS 37.86, Disclosure: IFRS 3.B67 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfCurrentInventoriesAlternativeAbstractlabelClasses of current inventories, alternative [abstract]
ifrs-fullClassesOfEmployeeBenefitsExpenseAbstractlabelClasses of employee benefits expense [abstract]
ifrs-fullClassesOfEntitysOwnEquityInstrumentsAxisaxislabelClasses of entity’s own equity instruments [axis]Disclosure: IFRS 13.93
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfFinancialAssetsAxisaxislabelClasses of financial assets [axis]Disclosure: Effective 2023-01-01 IFRS 17.C32, Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b, Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfFinancialInstrumentsAxisaxislabelClasses of financial instruments [axis]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.35M, Disclosure: IFRS 7.36
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfFinancialInstrumentsMembermember [default]labelFinancial instruments, class [member]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.35M, Disclosure: IFRS 7.36
documentationThis member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the "Classes of financial instruments" axis if no other member is used. [Refer: Financial assets; Financial liabilities]
ifrs-fullClassesOfFinancialLiabilitiesAxisaxislabelClasses of financial liabilities [axis]Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfIntangibleAssetsAndGoodwillAxisaxislabelClasses of intangible assets and goodwill [axis]Common practice: IAS 38.118
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfIntangibleAssetsOtherThanGoodwillAxisaxislabelClasses of intangible assets other than goodwill [axis]Disclosure: IAS 38.118
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfInventoriesAbstractlabelClasses of current inventories [abstract]
ifrs-fullClassesOfLiabilitiesAxisaxislabelClasses of liabilities [axis]Disclosure: IFRS 13.93
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfOrdinarySharesAxisaxislabelClasses of ordinary shares [axis]Disclosure: IAS 33.66
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfOtherProvisionsAbstractlabelClasses of other provisions [abstract]
ifrs-fullClassesOfPlanAssetsFairValueMonetaryAmountsAbstractlabelClasses of plan assets, fair value monetary amounts [abstract]
ifrs-fullClassesOfPlanAssetsFairValuePercentageAmountsAbstractlabelClasses of plan assets, fair value percentage amounts [abstract]
ifrs-fullClassesOfPropertyPlantAndEquipmentAxisaxislabelClasses of property, plant and equipment [axis]Disclosure: IAS 16.73
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfProvisionsAxisaxislabelClasses of other provisions [axis]Disclosure: IAS 37.84
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfRegulatoryDeferralAccountBalancesAxisaxislabelClasses of regulatory deferral account balances [axis]Disclosure: IFRS 14.30 c, Disclosure: IFRS 14.33
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfRegulatoryDeferralAccountBalancesMembermember [default]labelClasses of regulatory deferral account balances [member]Disclosure: IFRS 14.30 c, Disclosure: IFRS 14.33
documentationThis member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the "Classes of regulatory deferral account balances" axis if no other member is used. [Refer: Regulatory deferral account balances [member]]
ifrs-fullClassesOfShareCapitalAxisaxislabelClasses of share capital [axis]Disclosure: IAS 1.79 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullClassesOfShareCapitalMembermember [default]labelShare capital [member]Disclosure: IAS 1.79 a
documentationThis member stands for share capital of the entity. It also represents the standard value for the "Classes of share capital" axis if no other member is used.
ifrs-fullClassificationOfAssetsAsHeldForSaleMembermemberlabelClassification of assets as held for sale [member]Example: IAS 10.22 c
documentationThis member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]
ifrs-fullClassificationOfLiabilitiesAsCurrentOrNoncurrentMembermemberlabelClassification of Liabilities as Current or Non-current [member]Disclosure: Expiry date 2025-01-01 IAS 1.139U
documentationThis member stands for Classification of Liabilities as Current or Non-current (Amendments to IAS 1) issued in January 2020 and later amended in July 2020.
ifrs-fullClosingForeignExchangeRateX.XX instantlabelClosing foreign exchange rateCommon practice: IAS 1.112 c
documentationThe spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.
ifrs-fullCommencementOfMajorLitigationMembermemberlabelCommencement of major litigation [member]Example: IAS 10.22 j
documentationThis member stands for the commencement of major litigation.
ifrs-fullCommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGrouptextlabelCommentary by management on significant cash and cash equivalent balances held by entity that are not available for use by groupDisclosure: IAS 7.48
documentationThe commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]
ifrs-fullCommercialPapersIssuedX instant, creditlabelCommercial papers issuedCommon practice: IAS 1.112 c
documentationThe amount of commercial paper issued by the entity.
ifrs-fullCommitmentsForDevelopmentOrAcquisitionOfBiologicalAssetsX instant, creditlabelCommitments for development or acquisition of biological assetsDisclosure: IAS 41.49 b
documentationThe amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]
ifrs-fullCommitmentsInRelationToJointVenturesX instant, creditlabelCommitments in relation to joint venturesDisclosure: IFRS 12.23 a
documentationThe commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]]
ifrs-fullCommitmentsMadeByEntityRelatedPartyTransactionsX durationlabelCommitments made by entity, related party transactionsExample: IAS 24.21 i
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactionsX durationlabelCommitments made on behalf of entity, related party transactionsExample: IAS 24.21 i
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullCommodityPriceRiskMembermemberlabelCommodity price risk [member]Example: IFRS 7.40 a, Example: IFRS 7.IG32
documentationThis member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]
ifrs-fullCommunicationAndNetworkEquipmentMembermemberlabelCommunication and network equipment [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]
ifrs-fullCommunicationExpenseX duration, debitlabelCommunication expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from communication.
ifrs-fullCompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipmentX duration, creditlabelCompensation from third parties for items of property, plant and equipment that were impaired, lost or given upDisclosure: IAS 16.74 A a
documentationThe amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment]
ifrs-fullComponentsOfEquityAxisaxislabelComponents of equity [axis]Disclosure: IAS 1.106
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstractlabelComponents of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstractlabelComponents of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstractlabelComponents of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstractlabelComponents of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
ifrs-fullComprehensiveIncomeX duration, creditlabelComprehensive incomeDisclosure: IAS 1.106 a, Disclosure: IAS 1.81 A c, Disclosure: IFRS 1.24 b, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (ix), Disclosure: IFRS 1.32 a (ii)
documentationThe 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.
totalLabelTotal comprehensive income
ifrs-fullComprehensiveIncomeAbstractlabelComprehensive income [abstract]
ifrs-fullComprehensiveIncomeAttributableToAbstractlabelComprehensive income attributable to [abstract]
ifrs-fullComprehensiveIncomeAttributableToNoncontrollingInterestsX duration, creditlabelComprehensive income, attributable to non-controlling interestsDisclosure: IAS 1.106 a, Disclosure: IAS 1.81B b (i)
documentationThe amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]
totalLabelTotal comprehensive income, attributable to non-controlling interests
ifrs-fullComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstractlabelComprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract]
ifrs-fullComprehensiveIncomeAttributableToOwnersOfParentX duration, creditlabelComprehensive income, attributable to owners of parentDisclosure: IAS 1.106 a, Disclosure: IAS 1.81B b (ii)
documentationThe amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
totalLabelTotal comprehensive income, attributable to owners of parent
ifrs-fullComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstractlabelComprehensive income attributable to owners of parent, continuing and discontinued operations [abstract]
ifrs-fullComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstractlabelComprehensive income, continuing and discontinued operations [abstract]
ifrs-fullComprehensiveIncomeFromContinuingOperationsX duration, creditlabelComprehensive income from continuing operationsCommon practice: IFRS 5.33 d
documentationThe comprehensive income from continuing operations. [Refer: Continuing operations [member]; Comprehensive income]
ifrs-fullComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterestsX duration, creditlabelComprehensive income from continuing operations, attributable to non-controlling interestsCommon practice: IFRS 5.33 d
documentationThe comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests]
ifrs-fullComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParentX duration, creditlabelComprehensive income from continuing operations, attributable to owners of parentCommon practice: IFRS 5.33 d
documentationThe comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from continuing operations]
ifrs-fullComprehensiveIncomeFromDiscontinuedOperationsX duration, creditlabelComprehensive income from discontinued operationsCommon practice: IFRS 5.33 d
documentationThe comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income]
ifrs-fullComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterestsX duration, creditlabelComprehensive income from discontinued operations, attributable to non-controlling interestsCommon practice: IFRS 5.33 d
documentationThe comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income from discontinued operations; Non-controlling interests]
ifrs-fullComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParentX duration, creditlabelComprehensive income from discontinued operations, attributable to owners of parentCommon practice: IFRS 5.33 d
documentationThe comprehensive income from discontinued operations attributable to owners of the parent. [Refer: Comprehensive income from discontinued operations]
ifrs-fullComputerEquipmentMembermemberlabelComputer equipment [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]
ifrs-fullComputerSoftwareX instant, debitlabelComputer softwareExample: IAS 38.119 c
documentationThe amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
ifrs-fullComputerSoftwareMembermemberlabelComputer software [member]Example: IAS 38.119 c
documentationThis member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
ifrs-fullConcentrationsOfRisktextlabelDescription of concentrations of riskDisclosure: IFRS 7.34 c
documentationThe description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullConcentrationsOfRiskAxisaxislabelConcentrations of risk [axis]Disclosure: Effective 2023-01-01 IFRS 17.127
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullConcentrationsOfRiskMembermember [default]labelConcentrations of risk [member]Disclosure: Effective 2023-01-01 IFRS 17.127
documentationThis member stands for the concentrations of risk. It also represents the standard value for the "Concentrations of risk" axis if no other member is used.
ifrs-fullConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRiskX.XX instantlabelConfidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial riskDisclosure: Effective 2023-01-01 IFRS 17.119
documentationThe confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]
ifrs-fullConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRiskX.XX instantlabelConfidence level used to determine risk adjustment for non-financial riskDisclosure: Effective 2023-01-01 IFRS 17.119
documentationThe confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]
ifrs-fullConsensusPricingMembermemberlabelConsensus pricing [member]Example: IFRS 13.B5, Example: IFRS 13.IE63
documentationThis member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]
ifrs-fullConsiderationPaidReceivedX duration, creditlabelConsideration paid (received)Disclosure: IAS 7.40 a
documentationThe amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]
ifrs-fullConsolidatedAndSeparateFinancialStatementsAxisaxislabelConsolidated and separate financial statements [axis]Disclosure: IAS 27.4
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullConsolidatedMembermember [default]labelConsolidated [member]Disclosure: IAS 27.4
documentationThis member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the "Consolidated and separate financial statements" axis if no other member is used.
ifrs-fullConsolidatedStructuredEntitiesAxisaxislabelConsolidated structured entities [axis]Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullConsolidatedStructuredEntitiesMembermemberlabelConsolidated structured entities [member]Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities
documentationThis member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]
ifrs-fullConstantPrepaymentRateMeasurementInputMembermemberlabelConstant prepayment rate, measurement input [member]Example: IFRS 13.93 d, Example: IFRS 13.IE63
documentationThis member stands for the constant prepayment rate used as a measurement input.
ifrs-fullConstructionInProgressX instant, debitlabelConstruction in progressCommon practice: IAS 16.37
documentationThe amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]
ifrs-fullConstructionInProgressMembermemberlabelConstruction in progress [member]Common practice: IAS 16.37
documentationThis member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]
ifrs-fullConsumableBiologicalAssetsMembermemberlabelConsumable biological assets [member]Example: IAS 41.43
documentationThis member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets]
ifrs-fullConsumerLoansX instant, debitlabelLoans to consumersCommon practice: IAS 1.112 c
documentationThe amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]
ifrs-fullConsumerLoansMembermemberlabelLoans to consumers [member]Example: IFRS 7.6, Example: IFRS 7.IG20C, Example: IFRS 7.IG40B
documentationThis member stands for loans that are made to individuals for personal use.
ifrs-fullContingentConsiderationMembermemberlabelContingent consideration [member]Common practice: IFRS 13.94
documentationThis member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
ifrs-fullContingentConsiderationRecognisedAsOfAcquisitionDateX instant, creditlabelContingent consideration recognised as of acquisition dateDisclosure: IFRS 3.B64 g (i)
documentationThe amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Business combinations [member]]
ifrs-fullContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVenturesX instant, creditlabelContingent liabilities incurred in relation to interests in joint venturesDisclosure: IFRS 12.23 b
documentationThe amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]
ifrs-fullContingentLiabilitiesIncurredInRelationToInterestsInAssociatesX instant, creditlabelContingent liabilities incurred in relation to interests in associatesDisclosure: IFRS 12.23 b
documentationThe amount of contingent liabilities incurred relating to the entity’s interests in associates. [Refer: Associates [member]; Contingent liabilities [member]]
ifrs-fullContingentLiabilitiesMembermember [default]labelContingent liabilities [member]Disclosure: IAS 37.88, Disclosure: IFRS 3.B67 c
documentationThis member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the "Classes of contingent liabilities" axis if no other member is used.
ifrs-fullContingentLiabilitiesOfJointVentureMembermemberlabelContingent liabilities related to joint ventures [member]Example: IAS 37.88
documentationThis member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]
ifrs-fullContingentLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelContingent liabilities recognised as of acquisition dateExample: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
negatedLabelContingent liabilities recognised as of acquisition date
ifrs-fullContingentLiabilitiesRecognisedInBusinessCombinationX instant, creditlabelContingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
periodStartLabelContingent liabilities recognised in business combination at beginning of period
periodEndLabelContingent liabilities recognised in business combination at end of period
ifrs-fullContingentLiabilityArisingFromPostemploymentBenefitObligationsMembermemberlabelContingent liability arising from post-employment benefit obligations [member]Disclosure: IAS 19.152
documentationThis member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Contingent liabilities [member]]
ifrs-fullContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMembermemberlabelContingent liability for decommissioning, restoration and rehabilitation costs [member]Example: IAS 37.88
documentationThis member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]
ifrs-fullContingentLiabilityForGuaranteesMembermemberlabelContingent liability for guarantees [member]Common practice: IAS 37.88
documentationThis member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]]
ifrs-fullContinuingAndDiscontinuedOperationsAxisaxislabelContinuing and discontinued operations [axis]Disclosure: IFRS 5 – Presentation and disclosure
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxisaxislabelContinuing involvement in derecognised financial assets by type of instrument [axis]Example: IFRS 7.B33
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxisaxislabelContinuing involvement in derecognised financial assets by type of transfer [axis]Example: IFRS 7.B33
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullContinuingOperationsMembermember [default]labelContinuing operations [member]Disclosure: IFRS 5 – Presentation and disclosure
documentationThis member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This member also represents the standard value for the "Continuing and discontinued operations" axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]
ifrs-fullContractAssetsX instant, debitlabelContract assetsDisclosure: IFRS 15.105, Disclosure: IFRS 15.116 a
documentationThe 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).
totalLabelTotal contract assets
periodStartLabelContract assets at beginning of period
periodEndLabelContract assets at end of period
ifrs-fullContractAssetsAbstractlabelContract assets [abstract]
ifrs-fullContractAssetsMembermemberlabelContract assets [member]Disclosure: IFRS 7.35H b (iii), Disclosure: IFRS 7.35M b (iii), Example: IFRS 7.35 N
documentationThis member stands for contract assets. [Refer: Contract assets]
ifrs-fullContractDurationAxisaxislabelContract duration [axis]Example: IFRS 15.B89 e
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullContractDurationMembermember [default]labelContract duration [member]Example: IFRS 15.B89 e
documentationThis member stands for all durations of contracts with customers. It also represents the standard value for the "Contract duration" axis if no other member is used.
ifrs-fullContractLiabilitiesX instant, creditlabelContract liabilitiesDisclosure: IFRS 15.105, Disclosure: IFRS 15.116 a
documentationThe 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.
totalLabelTotal contract liabilities
periodStartLabelContract liabilities at beginning of period
periodEndLabelContract liabilities at end of period
ifrs-fullContractLiabilitiesAbstractlabelContract liabilities [abstract]
ifrs-fullContractLiabilitiesForPerformanceObligationsSatisfiedOverTimeX instant, creditlabelContract liabilities for performance obligations satisfied over timeCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance obligations satisfied over time [member]]
ifrs-fullContractLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelContract liabilities recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for contract liabilities assumed in a business combination. [Refer: Contract liabilities; Business combinations [member]]
negatedLabelContract liabilities recognised as of acquisition date
ifrs-fullContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchangedX instant, creditlabelContractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchangedExample: IFRS 7.B11D d
documentationThe amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]]
ifrs-fullContractualCapitalCommitmentsX instant, creditlabelContractual capital commitmentsCommon practice: IAS 1.112 c
documentationThe amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]
ifrs-fullContractualCommitmentsForAcquisitionOfIntangibleAssetsX instant, creditlabelContractual commitments for acquisition of intangible assetsDisclosure: IAS 38.122 e
documentationThe amount of contractual commitments for the acquisition of intangible assets.
ifrs-fullContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentX instant, creditlabelContractual commitments for acquisition of property, plant and equipmentDisclosure: IAS 16.74 c
documentationThe amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullContractualServiceMarginX instant, creditlabelContractual service marginDisclosure: Effective 2023-01-01 IFRS 17.109
documentationThe amount of the contractual service margin. [Refer: Contractual service margin [member]]
ifrs-fullContractualServiceMarginMembermemberlabelContractual service margin [member]Disclosure: Effective 2023-01-01 IFRS 17.101 c, Disclosure: Effective 2023-01-01 IFRS 17.107 d
documentationThis member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in the group.
ifrs-fullContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMembermemberlabelContractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]Disclosure: Effective 2023-01-01 IFRS 17.114 c
documentationThis member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
ifrs-fullContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMembermemberlabelContractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]Disclosure: Effective 2023-01-01 IFRS 17.114 b
documentationThis member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
ifrs-fullContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMembermemberlabelContractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]Disclosure: Effective 2023-01-01 IFRS 17.114 a
documentationThis member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
ifrs-fullContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employerDisclosure: IAS 19.141 f
documentationThe 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]]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer
ifrs-fullContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participantsDisclosure: IAS 19.141 f
documentationThe 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]]
commentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a positive value; increases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions by plan participants represent a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants
ifrs-fullContributionsToPlanNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from contributions to planDisclosure: IAS 19.141 f
documentationThe 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]]
commentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions to plan should be tagged with a positive value; increases should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions to plan represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.
negatedTotalLabelTotal increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan
ifrs-fullContributionsToPlanNetDefinedBenefitLiabilityAssetAbstractlabelContributions to plan, net defined benefit liability (asset) [abstract]
ifrs-fullCopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsX instant, debitlabelCopyrights, patents and other industrial property rights, service and operating rightsExample: IAS 38.119 e
documentationThe amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
ifrs-fullCopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMembermemberlabelCopyrights, patents and other industrial property rights, service and operating rights [member]Example: IAS 38.119 e
documentationThis member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
ifrs-fullCorporateDebtInstrumentsHeldX instant, debitlabelCorporate debt instruments heldCommon practice: IAS 1.112 c
documentationThe amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]
ifrs-fullCorporateLoansX instant, debitlabelLoans to corporate entitiesCommon practice: IAS 1.112 c
documentationThe amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]
ifrs-fullCorporateLoansMembermemberlabelLoans to corporate entities [member]Common practice: IAS 1.112 c, Example: IFRS 7.6, Example: IFRS 7.IG20C
documentationThis member stands for loans made to corporate entities.
ifrs-fullCostApproachMembermemberlabelCost approach [member]Example: IFRS 13.62
documentationThis member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as "current replacement cost").
ifrs-fullCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelatesToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivitiesX duration, debitlabelCost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activitiesDisclosure: IAS 16.74 A b
documentationThe amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.
ifrs-fullCostOfHedgingAbstractlabelCost of hedging [abstract]
ifrs-fullCostOfInventoriesRecognisedAsExpenseDuringPeriodX duration, debitlabelCost of inventories recognised as expense during periodDisclosure: IAS 2.36 d
documentationThe amount of inventories recognised as an expense during the period. [Refer: Inventories]
ifrs-fullCostOfMerchandiseSoldX duration, debitlabelCost of merchandise soldCommon practice: IAS 1.85
documentationThe amount of merchandise that was sold during the period and recognised as an expense.
ifrs-fullCostOfPurchasedEnergySoldX duration, debitlabelCost of purchased energy soldCommon practice: IAS 1.112 c
documentationThe amount of purchased energy that was sold during the period and recognised as an expense.
ifrs-fullCostOfSales(X) duration, debitlabelCost of salesDisclosure: IAS 1.103, Disclosure: IAS 1.99
documentationThe amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories.
commentaryGuidanceThis line item should only be used to tag total "cost of sales" amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag "cost of sales, excluding depreciation" when the depreciation amount reflects an expense that the company considers part of cost of sales.
negatedLabelCost of sales
ifrs-fullCostOfSalesFoodAndBeverageX duration, debitlabelCost of sales, food and beverageCommon practice: IAS 1.85
documentationThe amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]
ifrs-fullCostOfSalesHotelOperationsX duration, debitlabelCost of sales, hotel operationsCommon practice: IAS 1.85
documentationThe amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]
ifrs-fullCostOfSalesMembermemberlabelCost of sales [member]Common practice: IAS 1.104, Common practice: IAS 1.112 c
documentationThis member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.
ifrs-fullCostOfSalesRoomOccupancyServicesX duration, debitlabelCost of sales, room occupancy servicesCommon practice: IAS 1.85
documentationThe amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]
ifrs-fullCostsToObtainContractsWithCustomersMembermemberlabelCosts to obtain contracts with customers [member]Example: IFRS 15.128 a
documentationThis member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
ifrs-fullCounterpartiesAxisaxislabelCounterparties [axis]Disclosure: IFRS 7.B52
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCounterpartiesMembermember [default]labelCounterparties [member]Disclosure: IFRS 7.B52
documentationThis member stands for the parties to the transaction other than the entity. It also represents the standard value for the "Counterparties" axis if no other member is used.
ifrs-fullCountryOfDomicileMembermemberlabelCountry of domicile [member]Disclosure: IFRS 8.33 a, Disclosure: IFRS 8.33 b
documentationThis member stands for the country in which the entity is registered and where it has its legal address or registered office.
ifrs-fullCountryOfIncorporationtextlabelCountry of incorporationDisclosure: IAS 1.138 a
documentationThe country in which the entity is incorporated.
ifrs-fullCountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUsetextlabelCountry of incorporation of entity whose consolidated financial statements have been produced for public useDisclosure: IAS 27.16 a
documentationThe country in which the entity’s ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]]
ifrs-fullCountryOfIncorporationOfJointOperationtextlabelCountry of incorporation of joint operationDisclosure: IFRS 12.21 a (iii)
documentationThe country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]]
ifrs-fullCountryOfIncorporationOfJointVenturetextlabelCountry of incorporation of joint ventureDisclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)
documentationThe country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]
ifrs-fullCountryOfIncorporationOrResidenceOfAssociatetextlabelCountry of incorporation of associateDisclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)
documentationThe country in which an associate of the entity is incorporated. [Refer: Associates [member]]
ifrs-fullCountryOfIncorporationOrResidenceOfSubsidiarytextlabelCountry of incorporation of subsidiaryDisclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.12 b, Disclosure: IFRS 12.19B b
documentationThe country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]
ifrs-fullCreationDateAxisaxislabelCreation date [axis]Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCreditDerivativeFairValueX instant, debitlabelCredit derivative, fair valueDisclosure: IFRS 7.24G a
documentationThe fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]
periodStartLabelCredit derivative, fair value at beginning of period
periodEndLabelCredit derivative, fair value at end of period
ifrs-fullCreditDerivativeNominalAmountX instantlabelCredit derivative, nominal amountDisclosure: IFRS 7.24G a
documentationThe nominal amount of a credit derivative. [Refer: Derivatives [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
periodStartLabelCredit derivative, nominal amount at beginning of period
periodEndLabelCredit derivative, nominal amount at end of period
ifrs-fullCreditExposureX instantlabelCredit exposureExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 a, Example: Expiry date 2023-01-01 IFRS 7.IG25 b
documentationThe amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullCreditImpairmentOfFinancialInstrumentsAxisaxislabelCredit impairment of financial instruments [axis]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCreditImpairmentOfFinancialInstrumentsMembermember [default]labelCredit impairment of financial instruments [member]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M
documentationThis member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the "Credit impairment of financial instruments" axis if no other member is used.
ifrs-fullCreditrelatedFeeAndCommissionIncomeX duration, creditlabelCredit-related fee and commission incomeCommon practice: IAS 1.112 c
documentationThe amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]
ifrs-fullCreditRiskMembermemberlabelCredit risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Example: IFRS 7.32
documentationThis member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]
ifrs-fullCreditSpreadMeasurementInputMembermemberlabelCredit spread, measurement input [member]Common practice: IFRS 13.93 d
documentationThis member stands for the credit spread used as a measurement input.
ifrs-fullCumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModelsX duration, creditlabelCumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different modelsDisclosure: IAS 40.75 f (iv)
documentationThe cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment property]
ifrs-fullCumulativeEffectAtDateOfInitialApplicationAxisaxislabelCumulative effect at date of initial application [axis]Common practice: IAS 1.106
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration, creditlabelCumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.11B c
documentationThe cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]
ifrs-fullCumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategoryX duration, creditlabelCumulative 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 categoryDisclosure: IAS 1.82 cb
documentationThe cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]
ifrs-fullCumulativePreferenceDividendsNotRecognisedX durationlabelCumulative preference dividends not recognisedDisclosure: IAS 1.137 b
documentationThe amount of cumulative preference dividends not recognised.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullCumulativeUnrecognisedShareOfLossesOfAssociatesX instant, creditlabelCumulative unrecognised share of losses of associatesDisclosure: IFRS 12.22 c
documentationThe cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]; Unrecognised share of losses of associates]
ifrs-fullCumulativeUnrecognisedShareOfLossesOfJointVenturesX instant, creditlabelCumulative unrecognised share of losses of joint venturesDisclosure: IFRS 12.22 c
documentationThe cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]; Unrecognised share of losses of joint ventures]
ifrs-fullCumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethodX instant, creditlabelCumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity methodDisclosure: IFRS 11.C4
documentationThe entity’s cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]
ifrs-fullCurrencyInWhichInformationIsDisplayedAxisaxislabelCurrency in which information is displayed [axis]Disclosure: IAS 21.57 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullCurrencyInWhichSupplementaryInformationIsDisplayedMembermemberlabelCurrency in which supplementary information is displayed [member]Disclosure: IAS 21.57 a
documentationThis member indicates information displayed in a currency that is different from either the entity’s functional currency or its presentation currency.
ifrs-fullCurrencyRiskMembermemberlabelCurrency risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: IFRS 7 – Defined terms
documentationThis member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]
ifrs-fullCurrencySwapContractMembermemberlabelCurrency swap contract [member]Common practice: IAS 1.112 c
documentationThis member stands for a currency swap contract. [Refer: Swap contract [member]]
ifrs-fullCurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesX instant, creditlabelCurrent accruals and current deferred income including current contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current accruals and current deferred income including current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]
totalLabelTotal current accruals and current deferred income including current contract liabilities
ifrs-fullCurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstractlabelCurrent accruals and current deferred income including current contract liabilities [abstract]
ifrs-fullCurrentAccruedExpensesAndOtherCurrentLiabilitiesX instant, creditlabelCurrent accrued expenses and other current liabilitiesCommon practice: IAS 1.55
documentationThe amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]
ifrs-fullCurrentAccruedIncomeIncludingCurrentContractAssetsX instant, debitlabelCurrent accrued income including current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets]
totalLabelTotal current accrued income including current contract assets
ifrs-fullCurrentAccruedIncomeIncludingCurrentContractAssetsAbstractlabelCurrent accrued income including current contract assets [abstract]
ifrs-fullCurrentAccruedIncomeOtherThanCurrentContractAssetsX instant, debitlabelCurrent accrued income other than current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets]
ifrs-fullCurrentAdvancesX instant, creditlabelCurrent advances received, representing current contract liabilities for performance obligations satisfied at point in timeCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current advances received representing current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time]
ifrs-fullCurrentAdvancesToSuppliersX instant, debitlabelCurrent advances to suppliersCommon practice: IAS 1.112 c
documentationThe amount of current advances made to suppliers before goods or services are received.
ifrs-fullCurrentAgriculturalProduceX instant, debitlabelCurrent agricultural produceCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of harvested produce of the entity’s biological assets. [Refer: Biological assets; Inventories]
ifrs-fullCurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityX duration, debitlabelCurrent and deferred tax relating to items credited (charged) directly to equityDisclosure: IAS 12.81 a
documentationThe 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]]
totalLabelAggregate current and deferred tax relating to items credited (charged) directly to equity
ifrs-fullCurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstractlabelCurrent and deferred tax relating to items charged or credited directly to equity [abstract]
ifrs-fullCurrentAssetsX instant, debitlabelCurrent assetsDisclosure: IAS 1.66, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (i)
documentationThe 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 12 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 12 months after the reporting period. [Refer: Assets]
totalLabelTotal current assets
ifrs-fullCurrentAssetsAbstractlabelCurrent assets [abstract]
ifrs-fullCurrentAssetsLiabilitiesX instant, debitlabelCurrent assets (liabilities)Common practice: IAS 1.55
documentationThe amount of current assets less the amount of current liabilities.
netLabelNet current assets (liabilities)
ifrs-fullCurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersX instant, debitlabelCurrent assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to ownersDisclosure: IAS 1.66
documentationThe 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]
totalLabelTotal current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners
ifrs-fullCurrentAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelCurrent assets recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Business combinations [member]]
ifrs-fullCurrentBiologicalAssetsX instant, debitlabelCurrent biological assetsDisclosure: IAS 1.54 f
documentationThe amount of current biological assets. [Refer: Biological assets]
ifrs-fullCurrentBiologicalAssetsMembermemberlabelCurrent biological assets [member]Common practice: IAS 41.50
documentationThis member stands for current biological assets. [Refer: Biological assets]
ifrs-fullCurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssuedX instant, creditlabelCurrent bonds issued and current portion of non-current bonds issuedCommon practice: IAS 1.112 c
documentationThe amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]
ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsX instant, creditlabelCurrent borrowings and current portion of non-current borrowingsCommon practice: IAS 1.55
documentationThe amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]
totalLabelTotal current borrowings and current portion of non-current borrowings
ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstractlabelCurrent borrowings and current portion of non-current borrowings [abstract]
ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstractlabelCurrent borrowings and current portion of non-current borrowings, by type [abstract]
ifrs-fullCurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssuedX instant, creditlabelCurrent commercial papers issued and current portion of non-current commercial papers issuedCommon practice: IAS 1.112 c
documentationThe amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]
ifrs-fullCurrentContractAssetsX instant, debitlabelCurrent contract assetsDisclosure: IFRS 15.105
documentationThe amount of current contract assets. [Refer: Contract assets]
ifrs-fullCurrentContractLiabilitiesX instant, creditlabelCurrent contract liabilitiesDisclosure: IFRS 15.105
documentationThe amount of current contract liabilities. [Refer: Contract liabilities]
totalLabelTotal current contract liabilities
ifrs-fullCurrentContractLiabilitiesAbstractlabelCurrent contract liabilities [abstract]
ifrs-fullCurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTimeX instant, creditlabelCurrent contract liabilities for performance obligations satisfied over timeCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]
ifrs-fullCurrentCrudeOilX instant, debitlabelCurrent crude oilCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]
ifrs-fullCurrentDebtInstrumentsIssuedX instant, creditlabelCurrent debt instruments issuedCommon practice: IAS 1.55
documentationThe amount of current debt instruments issued. [Refer: Debt instruments issued]
ifrs-fullCurrentDeferredIncomeIncludingCurrentContractLiabilitiesX instant, creditlabelCurrent deferred income including current contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities]
totalLabelTotal current deferred income including current contract liabilities
ifrs-fullCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstractlabelCurrent deferred income including current contract liabilities [abstract]
ifrs-fullCurrentDeferredIncomeOtherThanCurrentContractLiabilitiesX instant, creditlabelCurrent deferred income other than current contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities]
ifrs-fullCurrentDepositsFromCustomersX instant, creditlabelCurrent deposits from customersCommon practice: IAS 1.55
documentationThe amount of current deposits from customers. [Refer: Deposits from customers]
ifrs-fullCurrentDerivativeFinancialAssetsX instant, debitlabelCurrent derivative financial assetsCommon practice: IAS 1.55
documentationThe amount of current derivative financial assets. [Refer: Derivative financial assets]
ifrs-fullCurrentDerivativeFinancialLiabilitiesX instant, creditlabelCurrent derivative financial liabilitiesCommon practice: IAS 1.55
documentationThe amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]
ifrs-fullCurrentDividendPayablesX instant, creditlabelCurrent dividend payablesCommon practice: IAS 1.55
documentationThe amount of current dividend payables. [Refer: Dividend payables]
ifrs-fullCurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMembermemberlabelCurrent estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]Example: IFRS 13.B36 d
documentationThis member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.
ifrs-fullCurrentExciseTaxPayablesX instant, creditlabelCurrent excise tax payablesCommon practice: IAS 1.78
documentationThe amount of current excise tax payables. [Refer: Excise tax payables]
ifrs-fullCurrentFinanceLeaseReceivablesX instant, debitlabelCurrent finance lease receivablesCommon practice: IAS 1.55
documentationThe amount of current finance lease receivables. [Refer: Finance lease receivables]
ifrs-fullCurrentFinancialAssetsX instant, debitlabelCurrent financial assetsDisclosure: IFRS 7.25
documentationThe amount of current financial assets. [Refer: Financial assets]
totalLabelTotal current financial assets
ifrs-fullCurrentFinancialAssetsAtAmortisedCostX instant, debitlabelCurrent financial assets at amortised costDisclosure: IFRS 7.8 f
documentationThe amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelCurrent financial assets at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]
totalLabelTotal current financial assets at fair value through other comprehensive income
ifrs-fullCurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractlabelCurrent financial assets at fair value through other comprehensive income [abstract]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossX instant, debitlabelCurrent financial assets at fair value through profit or lossDisclosure: IFRS 7.8 a
documentationThe amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
totalLabelTotal current financial assets at fair value through profit or loss
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstractlabelCurrent financial assets at fair value through profit or loss [abstract]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant, debitlabelCurrent financial assets at fair value through profit or loss, classified as held for tradingCommon practice: IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 7.8 a
documentationThe amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant, debitlabelCurrent financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.8 a
documentationThe amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX instant, debitlabelCurrent financial assets at fair value through profit or loss, mandatorily measured at fair valueDisclosure: IFRS 7.8 a
documentationThe amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsX instant, debitlabelCurrent financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instrumentsDisclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThe amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesX instant, debitlabelCurrent financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilitiesDisclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThe amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]
ifrs-fullCurrentFinancialAssetsAvailableforsaleX instant, debitlabelCurrent financial assets available-for-saleDisclosure: Expiry date 2023-01-01 IFRS 7.8 d
documentationThe amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]
ifrs-fullCurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelCurrent financial assets measured at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]
ifrs-fullCurrentFinancialLiabilitiesX instant, creditlabelCurrent financial liabilitiesDisclosure: IFRS 7.25
documentationThe amount of current financial liabilities. [Refer: Financial liabilities]
totalLabelTotal current financial liabilities
ifrs-fullCurrentFinancialLiabilitiesAtAmortisedCostX instant, creditlabelCurrent financial liabilities at amortised costDisclosure: Expiry date 2023-01-01 IFRS 7.8 f, Disclosure: IFRS 7.8 g
documentationThe amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossX instant, creditlabelCurrent financial liabilities at fair value through profit or lossDisclosure: IFRS 7.8 e
documentationThe amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
totalLabelTotal current financial liabilities at fair value through profit or loss
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractlabelCurrent financial liabilities at fair value through profit or loss [abstract]
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant, creditlabelCurrent financial liabilities at fair value through profit or loss, classified as held for tradingDisclosure: IFRS 7.8 e
documentationThe amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss]
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant, creditlabelCurrent financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.8 e
documentationThe amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullCurrentFoodAndBeverageX instant, debitlabelCurrent food and beverageCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of food and beverage. [Refer: Inventories]
ifrs-fullCurrentFuelX instant, debitlabelCurrent fuelCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of fuel. [Refer: Inventories]
ifrs-fullCurrentGovernmentGrantsX instant, creditlabelCurrent government grantsCommon practice: IAS 1.55
documentationThe amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Government grants]
ifrs-fullCurrentHeldtomaturityInvestmentsX instant, debitlabelCurrent held-to-maturity investmentsDisclosure: Expiry date 2023-01-01 IFRS 7.8 b
documentationThe amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]
ifrs-fullCurrentInterestPayableX instant, creditlabelCurrent interest payableCommon practice: IAS 1.112 c
documentationThe amount of current interest payable. [Refer: Interest payable]
ifrs-fullCurrentInterestReceivableX instant, debitlabelCurrent interest receivableCommon practice: IAS 1.112 c
documentationThe amount of current interest receivable. [Refer: Interest receivable]
ifrs-fullCurrentInventoriesArisingFromExtractiveActivitiesAbstractlabelCurrent inventories arising from extractive activities [abstract]
ifrs-fullCurrentInventoriesHeldForSaleX instant, debitlabelCurrent inventories held for saleCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]
ifrs-fullCurrentInventoriesInTransitX instant, debitlabelCurrent inventories in transitCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]
ifrs-fullCurrentInvestmentsX instant, debitlabelCurrent investmentsCommon practice: IAS 1.55
documentationThe amount of current investments.
ifrs-fullCurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelCurrent investments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]
ifrs-fullCurrentLeaseLiabilitiesX instant, creditlabelCurrent lease liabilitiesDisclosure: IFRS 16.47 b
documentationThe amount of current lease liabilities. [Refer: Lease liabilities]
ifrs-fullCurrentLiabilitiesX instant, creditlabelCurrent liabilitiesDisclosure: IAS 1.69, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (iii)
documentationExpiry date 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within 12 months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least 12 months after the reporting period.Effective 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within 12 months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least 12 months after the reporting period.
totalLabelTotal current liabilities
negatedLabelCurrent liabilities
ifrs-fullCurrentLiabilitiesAbstractlabelCurrent liabilities [abstract]
ifrs-fullCurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleX instant, creditlabelCurrent liabilities other than liabilities included in disposal groups classified as held for saleDisclosure: IAS 1.69
documentationThe 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]
totalLabelTotal current liabilities other than liabilities included in disposal groups classified as held for sale
ifrs-fullCurrentLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelCurrent liabilities recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Business combinations [member]]
negatedLabelCurrent liabilities recognised as of acquisition date
ifrs-fullCurrentLoansAndReceivablesX instant, debitlabelCurrent loans and receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.8 c
documentationThe amount of current loans and receivables. [Refer: Loans and receivables]
ifrs-fullCurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceivedX instant, creditlabelCurrent loans received and current portion of non-current loans receivedCommon practice: IAS 1.112 c
documentationThe amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]
ifrs-fullCurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServicesX instant, debitlabelCurrent materials and supplies to be consumed in production process or rendering servicesCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]
ifrs-fullCurrentMembermemberlabelCurrent [member]Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37, Example: IFRS 7.IG20D
documentationThis member stands for a current time band.
ifrs-fullCurrentNaturalGasX instant, debitlabelCurrent natural gasCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]
ifrs-fullCurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralX instant, debitlabelCurrent non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralDisclosure: Expiry date 2023-01-01 IAS 39.37 a, Disclosure: IFRS 9.3.2.23 a
documentationThe amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
ifrs-fullCurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssuedX instant, creditlabelCurrent notes and debentures issued and current portion of non-current notes and debentures issuedCommon practice: IAS 1.112 c
documentationThe amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]
ifrs-fullCurrentOreStockpilesX instant, debitlabelCurrent ore stockpilesCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]
ifrs-fullCurrentPackagingAndStorageMaterialsX instant, debitlabelCurrent packaging and storage materialsCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]
ifrs-fullCurrentPayablesForPurchaseOfEnergyX instant, creditlabelCurrent payables for purchase of energyCommon practice: IAS 1.78
documentationThe amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]
ifrs-fullCurrentPayablesForPurchaseOfNoncurrentAssetsX instant, creditlabelCurrent payables for purchase of non-current assetsCommon practice: IAS 1.78
documentationThe amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]
ifrs-fullCurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxX instant, creditlabelCurrent payables on social security and taxes other than income taxCommon practice: IAS 1.78
documentationThe amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]
ifrs-fullCurrentPetroleumAndPetrochemicalProductsX instant, debitlabelCurrent petroleum and petrochemical productsCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]
ifrs-fullCurrentPortionOfLongtermBorrowingsX instant, creditlabelCurrent portion of non-current borrowingsCommon practice: IAS 1.55
documentationThe current portion of non-current borrowings. [Refer: Borrowings]
ifrs-fullCurrentPrepaidExpensesX instant, debitlabelCurrent prepaid expensesCommon practice: IAS 1.112 c
documentationThe amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.
ifrs-fullCurrentPrepaymentsX instant, debitlabelCurrent prepaymentsExample: IAS 1.78 b
documentationThe amount of current prepayments. [Refer: Prepayments]
totalLabelTotal current prepayments
ifrs-fullCurrentPrepaymentsAbstractlabelCurrent prepayments [abstract]
ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsX instant, debitlabelCurrent prepayments and current accrued income including current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued income including contract assets]
totalLabelTotal current prepayments and current accrued income including current contract assets
ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsAbstractlabelCurrent prepayments and current accrued income including current contract assets [abstract]
ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsX instant, debitlabelCurrent prepayments and current accrued income other than current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued income other than contract assets]
totalLabelTotal current prepayments and current accrued income other than current contract assets
ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsAbstractlabelCurrent prepayments and current accrued income other than current contract assets [abstract]
ifrs-fullCurrentPrepaymentsAndOtherCurrentAssetsX instant, debitlabelCurrent prepayments and other current assetsCommon practice: IAS 1.55
documentationThe amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]
ifrs-fullCurrentProgrammingAssetsX instant, debitlabelCurrent programming assetsCommon practice: IAS 1.55
documentationThe amount of current programming assets. [Refer: Programming assets]
ifrs-fullCurrentProvisionsX instant, creditlabelCurrent provisionsDisclosure: IAS 1.54 l
documentationThe amount of current provisions, including provisions for employee benefits. [Refer: Provisions]
totalLabelTotal current provisions
ifrs-fullCurrentProvisionsAbstractlabelCurrent provisions [abstract]
ifrs-fullCurrentProvisionsForEmployeeBenefitsX instant, creditlabelCurrent provisions for employee benefitsDisclosure: IAS 1.78 d
documentationThe amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]
ifrs-fullCurrentRawMaterialsAndCurrentProductionSuppliesX instant, debitlabelCurrent raw materials and current production suppliesCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]
totalLabelTotal current raw materials and current production supplies
ifrs-fullCurrentRawMaterialsAndCurrentProductionSuppliesAbstractlabelCurrent raw materials and current production supplies [abstract]
ifrs-fullCurrentReceivablesDueFromAssociatesX instant, debitlabelCurrent receivables due from associatesCommon practice: IAS 1.78 b
documentationThe amount of current receivables due from associates. [Refer: Associates [member]]
ifrs-fullCurrentReceivablesDueFromJointVenturesX instant, debitlabelCurrent receivables due from joint venturesCommon practice: IAS 1.78 b
documentationThe amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]
ifrs-fullCurrentReceivablesFromContractsWithCustomersX instant, debitlabelCurrent receivables from contracts with customersDisclosure: IFRS 15.105
documentationThe amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]
ifrs-fullCurrentReceivablesFromRentalOfPropertiesX instant, debitlabelCurrent receivables from rental of propertiesCommon practice: IAS 1.78 b
documentationThe amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]
ifrs-fullCurrentReceivablesFromSaleOfPropertiesX instant, debitlabelCurrent receivables from sale of propertiesCommon practice: IAS 1.78 b
documentationThe amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]
ifrs-fullCurrentReceivablesFromTaxesOtherThanIncomeTaxX instant, debitlabelCurrent receivables from taxes other than income taxCommon practice: IAS 1.78 b
documentationThe amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]
ifrs-fullCurrentRecognisedAssetsDefinedBenefitPlanX instant, debitlabelCurrent net defined benefit assetCommon practice: IAS 1.55
documentationThe amount of current net defined benefit asset. [Refer: Net defined benefit asset]
ifrs-fullCurrentRecognisedLiabilitiesDefinedBenefitPlanX instant, creditlabelCurrent net defined benefit liabilityCommon practice: IAS 1.55
documentationThe amount of current net defined benefit liability. [Refer: Net defined benefit liability]
ifrs-fullCurrentRefundsProvisionX instant, creditlabelCurrent refunds provisionExample: IAS 37 -, Example: 4 Refunds policy, Example: IAS 37.87
documentationThe amount of current provision for refunds. [Refer: Refunds provision]
ifrs-fullCurrentRestrictedCashAndCashEquivalentsX instant, debitlabelCurrent restricted cash and cash equivalentsCommon practice: IAS 1.55
documentationThe amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
ifrs-fullCurrentRetentionPayablesX instant, creditlabelCurrent retention payablesCommon practice: IAS 1.78
documentationThe amount of current retention payables. [Refer: Retention payables]
ifrs-fullCurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceivedX instant, creditlabelCurrent secured bank loans received and current portion of non-current secured bank loans receivedCommon practice: IAS 1.112 c
documentationThe amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]
ifrs-fullCurrentServiceCostDefinedBenefitPlansX duration, debitlabelCurrent service cost, defined benefit plansCommon practice: IAS 19.135 b
documentationThe expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost]
ifrs-fullCurrentServiceCostNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease in net defined benefit liability (asset) resulting from current service costDisclosure: IAS 19.141 a
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]
ifrs-fullCurrentTaxAssetsX instant, debitlabelCurrent tax assetsDisclosure: IAS 1.54 n
documentationThe excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
ifrs-fullCurrentTaxAssetsCurrentX instant, debitlabelCurrent tax assets, currentDisclosure: IAS 1.54 n
documentationThe current amount of current tax assets. [Refer: Current tax assets]
ifrs-fullCurrentTaxAssetsNoncurrentX instant, debitlabelCurrent tax assets, non-currentDisclosure: IAS 1.54 n
documentationThe non-current amount of current tax assets. [Refer: Current tax assets]
ifrs-fullCurrentTaxExpenseIncomeX duration, debitlabelCurrent tax expense (income)Example: IAS 12.80 a
documentationThe amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
ifrs-fullCurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsX duration, debitlabelCurrent tax expense (income) and adjustments for current tax of prior periodsCommon practice: IAS 12.80
documentationThe 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]
totalLabelTotal current tax expense (income) and adjustments for current tax of prior periods
ifrs-fullCurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstractlabelCurrent tax expense (income) and adjustments for current tax of prior periods [abstract]
ifrs-fullCurrentTaxLiabilitiesX instant, creditlabelCurrent tax liabilitiesDisclosure: IAS 1.54 n
documentationThe amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
ifrs-fullCurrentTaxLiabilitiesCurrentX instant, creditlabelCurrent tax liabilities, currentDisclosure: IAS 1.54 n
documentationThe current amount of current tax liabilities. [Refer: Current tax liabilities]
ifrs-fullCurrentTaxLiabilitiesNoncurrentX instant, creditlabelCurrent tax liabilities, non-currentDisclosure: IAS 1.54 n
documentationThe non-current amount of current tax liabilities. [Refer: Current tax liabilities]
ifrs-fullCurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquityX duration, debitlabelCurrent tax relating to items credited (charged) directly to equityDisclosure: IAS 12.81 a
documentationThe amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Financial instruments, class [member]]
ifrs-fullCurrentTradeReceivablesX instant, debitlabelCurrent trade receivablesExample: IAS 1.68, Example: IAS 1.78 b
documentationThe amount of current trade receivables. [Refer: Trade receivables]
ifrs-fullCurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceivedX instant, creditlabelCurrent unsecured bank loans received and current portion of non-current unsecured bank loans receivedCommon practice: IAS 1.112 c
documentationThe amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]
ifrs-fullCurrentValueAddedTaxPayablesX instant, creditlabelCurrent value added tax payablesCommon practice: IAS 1.78
documentationThe amount of current value added tax payables. [Refer: Value added tax payables]
ifrs-fullCurrentValueAddedTaxReceivablesX instant, debitlabelCurrent value added tax receivablesCommon practice: IAS 1.78 b
documentationThe amount of current value added tax receivables. [Refer: Value added tax receivables]
ifrs-fullCurrentWarrantLiabilityX instant, creditlabelCurrent warrant liabilityCommon practice: IAS 1.55
documentationThe amount of current warrant liabilities. [Refer: Warrant liability]
ifrs-fullCustomerrelatedIntangibleAssetsMembermemberlabelCustomer-related intangible assets [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships.
ifrs-fullCustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelCustomer-related intangible assets recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]]
ifrs-fullDateAsAtWhichEntityPlansToApplyNewIFRSInitiallyyyyy-mm-ddlabelDate as at which entity plans to apply new IFRS initiallyExample: IAS 8.31 d
documentationThe date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.
ifrs-fullDateByWhichApplicationOfNewIFRSIsRequiredyyyy-mm-ddlabelDate by which application of new IFRS is requiredExample: IAS 8.31 c
documentationThe date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.
ifrs-fullDatedSubordinatedLiabilitiesX instant, creditlabelDated subordinated liabilitiesCommon practice: IAS 1.112 c
documentationThe amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]
ifrs-fullDateOfAcquisition2013yyyy-mm-ddlabelDate of acquisitionDisclosure: IFRS 3.B64 b
documentationThe date on which the acquirer obtains control of the acquiree in a business combination.
ifrs-fullDateOfAuthorisationForIssueOfFinancialStatements2013yyyy-mm-ddlabelDate of authorisation for issue of financial statementsDisclosure: IAS 10.17
documentationThe date on which financial statements are authorised for issue.
ifrs-fullDateOfEndOfReportingPeriod2013yyyy-mm-ddlabelDate of end of reporting periodDisclosure: IAS 1.51 c
documentationThe date of the end of the reporting period.
ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfAssociateyyyy-mm-ddlabelDate of end of reporting period of financial statements of associateDisclosure: IFRS 12.22 b (i)
documentationThe date of the end of the reporting period of the financial statements of an associate.
ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013yyyy-mm-ddlabelDate of end of reporting period of financial statements of joint ventureDisclosure: IFRS 12.22 b (i)
documentationThe date of the end of the reporting period of the financial statements of a joint venture.
ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiaryyyyy-mm-ddlabelDate of end of reporting period of financial statements of subsidiaryDisclosure: IFRS 12.11 a
documentationThe date of the end of the reporting period of the financial statements of a subsidiary.
ifrs-fullDateOfGrantOfSharebasedPaymentArrangementtextlabelDate of grant of share-based payment arrangementExample: IFRS 2.45 a, Example: IFRS 2.IG23
documentationThe date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]]
ifrs-fullDateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModelyyyy-mm-ddlabelDate of reclassification of financial assets due to change in business modelDisclosure: IFRS 7.12B a
documentationThe date of the reclassification of financial assets due to a change in the entity’s business model for managing financial assets. [Refer: Financial assets]
ifrs-fullDateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsuranceyyyy-mm-ddlabelDate on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insuranceDisclosure: Expiry date 2023-01-01 IFRS 4.39C c (ii)
documentationThe date on which the change in activities occurred that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
ifrs-fullDateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9yyyy-mm-ddlabelDate on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9Disclosure: Expiry date 2023-01-01 IFRS 4.39D b
documentationThe date on which the change in activities occurred that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
ifrs-fullDebtInstrumentsAmountContributedToFairValueOfPlanAssetsX instant, debitlabelDebt instruments, amount contributed to fair value of plan assetsExample: IAS 19.142 c
documentationThe amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullDebtInstrumentsHeldX instant, debitlabelDebt instruments heldCommon practice: IAS 1.55
documentationThe amount of instruments representing indebtedness held by the entity.
totalLabelTotal debt instruments held
ifrs-fullDebtInstrumentsHeldAbstractlabelDebt instruments held [abstract]
ifrs-fullDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapitalX instant, creditlabelDebt instruments issued that are included in insurer’s regulatory capitalExample: Expiry date 2023-01-01 IFRS 4.20E c
documentationThe amount of debt instruments issued that are included in the insurer’s regulatory capital.
ifrs-fullDebtInstrumentsPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelDebt instruments, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 c
documentationThe percentage instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Debt instruments, amount contributed to fair value of plan assets]
ifrs-fullDebtSecuritiesX instant, creditlabelDebt instruments issuedCommon practice: IAS 1.55
documentationThe amount of instruments issued by the entity that represent indebtedness.
ifrs-fullDebtSecuritiesMembermemberlabelDebt securities [member]Example: IFRS 13.94, Example: IFRS 13.IE60
documentationThis member stands for instruments held by the entity that represent indebtedness.
ifrs-fullDecreaseDueToHarvestBiologicalAssets(X) duration, creditlabelDecrease due to harvest, biological assetsDisclosure: IAS 41.50 d
documentationThe decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets’ life processes. [Refer: Biological assets]
negatedLabelDecrease due to harvest, biological assets
ifrs-fullDecreaseIncreaseThroughTaxOnSharebasedPaymentTransactionsX duration, debitlabelDecrease (increase) through tax on share-based payment transactions, equityCommon practice: IAS 1.106 d
documentationThe decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssetsX duration, creditlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assetsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstrumentsX duration, debitlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instrumentsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilitiesX duration, debitlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilitiesDisclosure: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssetsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstrumentsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilitiesX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssetsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstrumentsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilitiesX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssetsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstrumentsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilitiesX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssetsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstrumentsX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilitiesX durationlabelDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullDecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances(X) duration, creditlabelDecrease through balances recovered in current period, regulatory deferral account debit balancesExample: IFRS 14.33 a (ii)
documentationThe decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]
negatedLabelDecrease through balances recovered in current period, regulatory deferral account debit balances
ifrs-fullDecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances(X) duration, debitlabelDecrease through balances reversed in current period, regulatory deferral account credit balancesExample: IFRS 14.33 a (ii)
documentationThe decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]
negatedLabelDecrease through balances reversed in current period, regulatory deferral account credit balances
ifrs-fullDecreaseThroughBenefitsPaidReimbursementRightsAtFairValue(X) duration, creditlabelDecrease in reimbursement rights related to defined benefit obligation, resulting from benefits paidDisclosure: IAS 19.141 g
documentationThe decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
negatedLabelIncrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleBiologicalAssets(X) duration, creditlabelDecrease through classified as held for sale, biological assetsDisclosure: IAS 41.50 c
documentationThe 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]
negatedLabelDecrease through classified as held for sale, biological assets
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleGoodwill(X) duration, creditlabelDecrease through classified as held for sale, goodwillDisclosure: IFRS 3.B67 d (iv)
documentationThe decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]
negatedLabelDecrease through classified as held for sale, goodwill
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill(X) duration, creditlabelDecrease through classified as held for sale, intangible assets and goodwillCommon practice: IAS 38.118 e (ii)
documentationThe 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]
negatedLabelDecrease through classified as held for sale, intangible assets and goodwill
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill(X) duration, creditlabelDecrease through classified as held for sale, intangible assets other than goodwillDisclosure: IAS 38.118 e (ii)
documentationThe 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]
negatedLabelDecrease through classified as held for sale, intangible assets other than goodwill
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleInvestmentProperty(X) duration, creditlabelDecrease through classified as held for sale, investment propertyDisclosure: IAS 40.76 c, Disclosure: IAS 40.79 d (iii)
documentationThe 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]]
negatedLabelDecrease through classified as held for sale, investment property
ifrs-fullDecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment(X) duration, creditlabelDecrease through classified as held for sale, property, plant and equipmentDisclosure: IAS 16.73 e (ii)
documentationThe 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]]
negatedLabelDecrease through classified as held for sale, property, plant and equipment
ifrs-fullDecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts(X) duration, debitlabelDecrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.35I c, Example: IFRS 7.IG20B
documentationThe 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]
negatedLabelDecrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts
ifrs-fullDecreaseThroughDerecognitionFinancialAssets(X) duration, creditlabelDecrease through derecognition, financial assetsExample: IFRS 7.35H, Example: IFRS 7.35I c, Example: IFRS 7.IG20B
documentationThe decrease in financial assets resulting from derecognition. [Refer: Financial assets]
negatedLabelDecrease through derecognition, financial assets
ifrs-fullDecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances(X) duration, debitlabelDecrease through disposals, regulatory deferral account credit balancesExample: IFRS 14.33 a (iii)
documentationThe decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]
negatedLabelDecrease through disposals, regulatory deferral account credit balances
ifrs-fullDecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances(X) duration, creditlabelDecrease through disposals, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii)
documentationThe decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]
negatedLabelDecrease through disposals, regulatory deferral account debit balances
ifrs-fullDecreaseThroughImpairmentContractAssetsX duration, creditlabelDecrease through impairment, contract assetsExample: IFRS 15.118 c
documentationThe decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]
ifrs-fullDecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows(X) duration, creditlabelDecrease through impairment losses, assets for insurance acquisition cash flowsDisclosure: Effective 2023-01-01 IFRS 17.105B
documentationThe decrease in assets for insurance acquisition cash flows resulting from impairment losses recognised in the period. [Refer: Insurance contracts [member]; Assets for insurance acquisition cash flows]
negatedLabelDecrease through impairment losses, assets for insurance acquisition cash flows
ifrs-fullDecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances(X) duration, creditlabelDecrease through impairments, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii)
documentationThe decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]
negatedLabelDecrease through impairments, regulatory deferral account debit balances
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill(X) duration, creditlabelDecrease through loss of control of subsidiary, intangible assets and goodwillCommon practice: IAS 38.118 e
documentationThe decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]
negatedLabelDecrease through loss of control of subsidiary, intangible assets and goodwill
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill(X) duration, creditlabelDecrease through loss of control of subsidiary, intangible assets other than goodwillCommon practice: IAS 38.118 e
documentationThe decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]
negatedLabelDecrease through loss of control of subsidiary, intangible assets other than goodwill
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryOtherProvisions(X) duration, debitlabelDecrease through loss of control of subsidiary, other provisionsCommon practice: IAS 37.84
documentationThe decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]
negatedLabelDecrease through loss of control of subsidiary, other provisions
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment(X) duration, creditlabelDecrease through loss of control of subsidiary, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]
negatedLabelDecrease through loss of control of subsidiary, property, plant and equipment
ifrs-fullDecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilitiesX duration, debitlabelDecrease through performance obligation being satisfied, contract liabilitiesExample: IFRS 15.118 e
documentationThe decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]]
ifrs-fullDecreaseThroughRightToConsiderationBecomingUnconditionalContractAssetsX duration, creditlabelDecrease through right to consideration becoming unconditional, contract assetsExample: IFRS 15.118 d
documentationThe decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]
ifrs-fullDecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions(X) duration, debitlabelDecrease through transfer to liabilities included in disposal groups classified as held for sale, other provisionsCommon practice: IAS 37.84
documentationThe 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]]
negatedLabelDecrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions
ifrs-fullDecreaseThroughWriteoffFinancialAssets(X) duration, creditlabelDecrease through write-off, financial assetsExample: IFRS 7.35H, Example: IFRS 7.35I c, Example: IFRS 7.IG20B
documentationThe decrease in financial assets resulting from write-off. [Refer: Financial assets]
negatedLabelDecrease through write-off, financial assets
ifrs-fullDeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognisedX instantlabelDeductible temporary differences for which no deferred tax asset is recognisedDisclosure: IAS 12.81 e
documentationThe amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullDeemedCostOfInvestmentsForWhichDeemedCostIsFairValueX instant, debitlabelAggregate deemed cost of investments for which deemed cost is fair valueDisclosure: IFRS 1.31 b
documentationThe amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity’s first IFRS financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]
ifrs-fullDeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmountX instant, debitlabelAggregate deemed cost of investments for which deemed cost is previous GAAP carrying amountDisclosure: IFRS 1.31 a
documentationThe amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity’s first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]
ifrs-fullDefaultFinancialStatementsDateMembermember [default]labelDefault financial statements date [member]Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)
documentationThis member stands for the standard value for the "Creation date" axis if no other member is used.
ifrs-fullDeferredAcquisitionCostsArisingFromInsuranceContractsX instant, debitlabelDeferred acquisition costs arising from insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 b, Disclosure: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG23 a, Example: Expiry date 2023-01-01 IFRS 4.IG39 a
documentationThe 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]]
periodStartLabelDeferred acquisition costs arising from insurance contracts at beginning of period
periodEndLabelDeferred acquisition costs arising from insurance contracts at end of period
ifrs-fullDeferredIncomeIncludingContractLiabilitiesX instant, creditlabelDeferred income including contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities]
totalLabelTotal deferred income including contract liabilities
ifrs-fullDeferredIncomeIncludingContractLiabilitiesAbstractlabelDeferred income including contract liabilities [abstract]
ifrs-fullDeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelDeferred income including contract liabilities recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for deferred income including contract liabilities assumed in a business combination. [Refer: Deferred income including contract liabilities; Business combinations [member]]
negatedTotalLabelTotal deferred income including contract liabilities recognised as of acquisition date
ifrs-fullDeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstractlabelDeferred income including contract liabilities recognised as of acquisition date [abstract]
ifrs-fullDeferredIncomeOtherThanContractLiabilitiesX instant, creditlabelDeferred income other than contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, other than contract liabilities. [Refer: Contract liabilities]
ifrs-fullDeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelDeferred income other than contract liabilities recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for deferred income other than contract liabilities assumed in a business combination. [Refer: Deferred income other than contract liabilities; Business combinations [member]]
negatedLabelDeferred income other than contract liabilities recognised as of acquisition date
ifrs-fullDeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalancesX instant, debitlabelDeferred tax asset associated with regulatory deferral account balancesDisclosure: IFRS 14.24, Disclosure: IFRS 14.B11 b
documentationThe amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]]
ifrs-fullDeferredTaxAssetsX instant, debitlabelDeferred tax assetsDisclosure: IAS 12.81 g (i), Disclosure: IAS 1.54 o, Disclosure: IAS 1.56
documentationThe 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]]
negatedLabelDeferred tax assets
ifrs-fullDeferredTaxAssetsAndLiabilitiesAbstractlabelDeferred tax assets and liabilities [abstract]
ifrs-fullDeferredTaxAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelDeferred tax assets recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]
ifrs-fullDeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelatesX instant, debitlabelDeferred 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 relatesDisclosure: IAS 12.82
documentationThe amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]]
ifrs-fullDeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAssetX duration, debitlabelDeferred tax expense arising from write-down or reversal of write-down of deferred tax assetExample: IAS 12.80 g
documentationThe amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets]
ifrs-fullDeferredTaxExpenseIncomeX duration, debitlabelDeferred tax expense (income)Disclosure: IAS 12.81 g (ii)
documentationThe amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]
ifrs-fullDeferredTaxExpenseIncomeAbstractlabelDeferred tax expense (income) [abstract]
ifrs-fullDeferredTaxExpenseIncomeRecognisedInProfitOrLossX durationlabelDeferred tax expense (income) recognised in profit or lossDisclosure: IAS 12.81 g (ii)
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullDeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferencesX duration, debitlabelDeferred tax expense (income) relating to origination and reversal of temporary differencesExample: IAS 12.80 c
documentationThe amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]
ifrs-fullDeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxesX duration, debitlabelDeferred tax expense (income) relating to tax rate changes or imposition of new taxesExample: IAS 12.80 d
documentationThe amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]
ifrs-fullDeferredTaxLiabilitiesX instant, creditlabelDeferred tax liabilitiesDisclosure: IAS 12.81 g (i), Disclosure: IAS 1.54 o, Disclosure: IAS 1.56
documentationThe amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]
ifrs-fullDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelDeferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contractsExample: Expiry date 2023-01-01 IFRS 4.20E c
documentationThe amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]
ifrs-fullDeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelDeferred tax liabilities recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]
negatedLabelDeferred tax liabilities recognised as of acquisition date
ifrs-fullDeferredTaxLiabilityAssetX instant, creditlabelDeferred tax liability (asset)Disclosure: IAS 12.81 g (i)
documentationThe amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]
netLabelNet deferred tax liability (asset)
periodStartLabelDeferred tax liability (asset) at beginning of period
periodEndLabelDeferred tax liability (asset) at end of period
ifrs-fullDeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalancesX instant, creditlabelDeferred tax liability associated with regulatory deferral account balancesDisclosure: IFRS 14.24, Disclosure: IFRS 14.B11 b
documentationThe amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]
ifrs-fullDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityX durationlabelDeferred tax relating to items credited (charged) directly to equityDisclosure: IAS 12.81 a
documentationThe amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullDefinedBenefitObligationAtPresentValue(X) instant, creditlabelDefined benefit obligation, at present valueCommon practice: IAS 19.57 a
documentationThe 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]
negatedLabelDefined benefit obligation, at present value
ifrs-fullDefinedBenefitPlansAxisaxislabelDefined benefit plans [axis]Disclosure: IAS 19.138
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullDefinedBenefitPlansMembermember [default]labelDefined benefit plans [member]Disclosure: IAS 19.138
documentationThis member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the "Defined benefit plans" axis if no other member is used.
ifrs-fullDefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMembermemberlabelDefined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]Disclosure: IAS 19.138
documentationThis member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]
ifrs-fullDefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMembermemberlabelDefined benefit plans that share risks between entities under common control [member]Disclosure: IAS 19.149
documentationThis member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]
ifrs-fullDepartureFromRequirementOfIFRSAxisaxislabelDeparture from requirement of IFRS [axis]Disclosure: IAS 1.20 d
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullDepositsFromBanksX instant, creditlabelDeposits from banksCommon practice: IAS 1.55
documentationThe amount of deposit liabilities from banks held by the entity.
ifrs-fullDepositsFromCustomersX instant, creditlabelDeposits from customersCommon practice: IAS 1.55
documentationThe amount of deposit liabilities from customers held by the entity.
totalLabelTotal deposits from customers
ifrs-fullDepositsFromCustomersAbstractlabelDeposits from customers [abstract]
ifrs-fullDepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration, debitlabelDepreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or lossCommon practice: IAS 1.112 c
documentationThe 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]
totalLabelTotal depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss
ifrs-fullDepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstractlabelDepreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
ifrs-fullDepreciationAndAmortisationExpenseX duration, debitlabelDepreciation and amortisation expenseExample: IAS 1.102, Disclosure: IAS 1.104, Disclosure: IAS 1.99, Disclosure: IFRS 12.B13 d, Disclosure: IFRS 8.23 e, Disclosure: IFRS 8.28 e
documentationThe amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
totalLabelTotal depreciation and amortisation expense
negatedLabelDepreciation and amortisation expense
ifrs-fullDepreciationAndAmortisationExpenseAbstractlabelDepreciation and amortisation expense [abstract]
ifrs-fullDepreciationBiologicalAssets(X) durationlabelDepreciation, biological assetsDisclosure: IAS 41.55 c
documentationThe amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelDepreciation, biological assets
ifrs-fullDepreciationExpenseX duration, debitlabelDepreciation expenseCommon practice: IAS 1.112 c
documentationThe amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.
ifrs-fullDepreciationInvestmentProperty(X) durationlabelDepreciation, investment propertyDisclosure: IAS 40.76, Disclosure: IAS 40.79 d (iv)
documentationThe amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelDepreciation, investment property
ifrs-fullDepreciationMethodBiologicalAssetsAtCosttextlabelDepreciation method, biological assets, at costDisclosure: IAS 41.54 d
documentationThe depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]
ifrs-fullDepreciationMethodInvestmentPropertyCostModeltextlabelDepreciation method, investment property, cost modelDisclosure: IAS 40.79 a
documentationThe depreciation method used for investment property measured using the cost model. [Refer: Investment property]
ifrs-fullDepreciationMethodPropertyPlantAndEquipmenttextlabelDepreciation method, property, plant and equipmentDisclosure: IAS 16.73 b
documentationThe depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullDepreciationPropertyPlantAndEquipment(X) durationlabelDepreciation, property, plant and equipmentDisclosure: IAS 16.73 e (vii), Disclosure: IAS 16.75 a
documentationThe amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelDepreciation, property, plant and equipment
ifrs-fullDepreciationRateBiologicalAssetsAtCostX.XX durationlabelDepreciation rate, biological assets, at costDisclosure: IAS 41.54 e
documentationThe depreciation rate used for biological assets. [Refer: Biological assets]
ifrs-fullDepreciationRateInvestmentPropertyCostModelX.XX durationlabelDepreciation rate, investment property, cost modelDisclosure: IAS 40.79 b
documentationThe depreciation rate used for investment property. [Refer: Investment property]
ifrs-fullDepreciationRatePropertyPlantAndEquipmentX.XX durationlabelDepreciation rate, property, plant and equipmentDisclosure: IAS 16.73 c
documentationThe depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullDepreciationRightofuseAssetsX durationlabelDepreciation, right-of-use assetsDisclosure: IFRS 16.53 a
documentationThe amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullDerivativeFinancialAssetsX instant, debitlabelDerivative financial assetsCommon practice: IAS 1.55
documentationThe amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]
ifrs-fullDerivativeFinancialAssetsHeldForHedgingX instant, debitlabelDerivative financial assets held for hedgingCommon practice: IAS 1.55
documentationThe amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]
ifrs-fullDerivativeFinancialAssetsHeldForTradingX instant, debitlabelDerivative financial assets held for tradingCommon practice: IAS 1.55
documentationThe amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading]
ifrs-fullDerivativeFinancialLiabilitiesX instant, creditlabelDerivative financial liabilitiesCommon practice: IAS 1.55
documentationThe amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]
ifrs-fullDerivativeFinancialLiabilitiesHeldForHedgingX instant, creditlabelDerivative financial liabilities held for hedgingCommon practice: IAS 1.55
documentationThe amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]
ifrs-fullDerivativeFinancialLiabilitiesHeldForTradingX instant, creditlabelDerivative financial liabilities held for tradingCommon practice: IAS 1.55
documentationThe amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading]
ifrs-fullDerivativeFinancialLiabilitiesUndiscountedCashFlowsX instant, creditlabelDerivative financial liabilities, undiscounted cash flowsDisclosure: IFRS 7.39 b
documentationThe amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]
ifrs-fullDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelDerivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contractsExample: Expiry date 2023-01-01 IFRS 4.20E c
documentationThe amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
ifrs-fullDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelDerivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contractsExample: Expiry date 2023-01-01 IFRS 4.20E c
documentationThe amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
ifrs-fullDerivativesAmountContributedToFairValueOfPlanAssetsX instant, debitlabelDerivatives, amount contributed to fair value of plan assetsExample: IAS 19.142 e
documentationThe amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Derivatives [member]]
ifrs-fullDerivativesMembermemberlabelDerivatives [member]Example: IFRS 13.94, Example: IFRS 13.IE60, Example: IFRS 7.6, Example: IFRS 7.IG40B
documentationThis member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the "underlying"); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
ifrs-fullDerivativesPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelDerivatives, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 e
documentationThe percentage derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Derivatives, amount contributed to fair value of plan assets]
ifrs-fullDescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntitytextlabelDescription of intangible assets material to entityDisclosure: IAS 38.122 b
documentationThe description of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]
ifrs-fullDescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLifetextlabelDescription of intangible assets with indefinite useful life supporting assessment of indefinite useful lifeDisclosure: IAS 38.122 a
documentationThe description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]
ifrs-fullDescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextlabelDescription of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 l (ii)
documentationThe description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348AssetstextlabelDescription of accounting policy decision to use exception in IFRS 13.48, assetsDisclosure: IFRS 13.96
documentationThe description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.
ifrs-fullDescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348LiabilitiestextlabelDescription of accounting policy decision to use exception in IFRS 13.48, liabilitiesDisclosure: IFRS 13.96
documentationThe description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.
ifrs-fullDescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatorytext blocklabelDescription of accounting policy for available-for-sale financial assets [text block]Common practice: Expiry date 2023-01-01 IAS 1.117 b
documentationThe description of the entity’s accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]
ifrs-fullDescriptionOfAccountingPolicyForBiologicalAssetsExplanatorytext blocklabelDescription of accounting policy for biological assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for biological assets. [Refer: Biological assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for biological assets. [Refer: Biological assets] The description of the entity’s accounting policy for biological assets. [Refer: Biological assets]
ifrs-fullDescriptionOfAccountingPolicyForBorrowingCostsExplanatorytext blocklabelDescription of accounting policy for borrowing costs [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds. Effective 2023-01-01: The description of the entity’s material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds. The description of the entity’s accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.
ifrs-fullDescriptionOfAccountingPolicyForBorrowingsExplanatorytext blocklabelDescription of accounting policy for borrowings [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for borrowings. [Refer: Borrowings] Effective 2023-01-01: The description of the entity’s material accounting policy information for borrowings. [Refer: Borrowings] The description of the entity’s accounting policy for borrowings. [Refer: Borrowings]
ifrs-fullDescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatorytext blocklabelDescription of accounting policy for business combinations and goodwill [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill] Effective 2023-01-01: The description of the entity’s material accounting policy information for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill] The description of the entity’s accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]
ifrs-fullDescriptionOfAccountingPolicyForBusinessCombinationsExplanatorytext blocklabelDescription of accounting policy for business combinations [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for business combinations. [Refer: Business combinations [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for business combinations. [Refer: Business combinations [member]] The description of the entity’s accounting policy for business combinations. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfAccountingPolicyForCashFlowsExplanatorytext blocklabelDescription of accounting policy for cash flows [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for cash flows. Effective 2023-01-01: The description of the entity’s material accounting policy information for cash flows. The description of the entity’s accounting policy for cash flows.
ifrs-fullDescriptionOfAccountingPolicyForCollateralExplanatorytext blocklabelDescription of accounting policy for collateral [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for collateral. Effective 2023-01-01: The description of the entity’s material accounting policy information for collateral. The description of the entity’s accounting policy for collateral.
ifrs-fullDescriptionOfAccountingPolicyForConstructionInProgressExplanatorytext blocklabelDescription of accounting policy for construction in progress [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for construction in progress. [Refer: Construction in progress] Effective 2023-01-01: The description of the entity’s material accounting policy information for construction in progress. [Refer: Construction in progress] The description of the entity’s accounting policy for construction in progress. [Refer: Construction in progress]
ifrs-fullDescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatorytext blocklabelDescription of accounting policy for contingent liabilities and contingent assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets] The description of the entity’s accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]
ifrs-fullDescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatorytext blocklabelDescription of accounting policy for customer acquisition costs [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for costs related to acquisition of customers. Effective 2023-01-01: The description of the entity’s material accounting policy information for costs related to acquisition of customers. The description of the entity’s accounting policy for costs related to acquisition of customers.
ifrs-fullDescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatorytext blocklabelDescription of accounting policy for customer loyalty programmes [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for customer loyalty programmes. Effective 2023-01-01: The description of the entity’s material accounting policy information for customer loyalty programmes. The description of the entity’s accounting policy for customer loyalty programmes.
ifrs-fullDescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatorytext blocklabelDescription of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] Effective 2023-01-01: The description of the entity’s material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] The description of the entity’s accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
ifrs-fullDescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatorytext blocklabelDescription of accounting policy for deferred acquisition costs arising from insurance contracts [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] Effective 2023-01-01: The description of the entity’s material accounting policy information for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] The description of the entity’s accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
ifrs-fullDescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatorytext blocklabelDescription of accounting policy for deferred income tax [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for deferred income tax. [Refer: Deferred tax expense (income)] Effective 2023-01-01: The description of the entity’s material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)] The description of the entity’s accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]
ifrs-fullDescriptionOfAccountingPolicyForDepreciationExpenseExplanatorytext blocklabelDescription of accounting policy for depreciation expense [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense] The description of the entity’s accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense]
ifrs-fullDescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatorytext blocklabelDescription of accounting policy for derecognition of financial instruments [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for the derecognition of financial instruments. [Refer: Financial instruments, class [member]] The description of the entity’s accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatorytext blocklabelDescription of accounting policy for derivative financial instruments and hedging [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]] The description of the entity’s accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]
ifrs-fullDescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatorytext blocklabelDescription of accounting policy for derivative financial instruments [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]] The description of the entity’s accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]
ifrs-fullDescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatorytext blocklabelDescription of accounting policy for discontinued operations [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for discontinued operations. [Refer: Discontinued operations [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]] The description of the entity’s accounting policy for discontinued operations. [Refer: Discontinued operations [member]]
ifrs-fullDescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatorytext blocklabelDescription of accounting policy for discounts and rebates [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for discounts and rebates. Effective 2023-01-01: The description of the entity’s material accounting policy information for discounts and rebates. The description of the entity’s accounting policy for discounts and rebates.
ifrs-fullDescriptionOfAccountingPolicyForDividendsExplanatorytext blocklabelDescription of accounting policy for dividends [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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. Effective 2023-01-01: The description of the entity’s material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. The description of the entity’s accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
ifrs-fullDescriptionOfAccountingPolicyForEarningsPerShareExplanatorytext blocklabelDescription of accounting policy for earnings per share [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for earnings per share. Effective 2023-01-01: The description of the entity’s material accounting policy information for earnings per share. The description of the entity’s accounting policy for earnings per share.
ifrs-fullDescriptionOfAccountingPolicyForEmissionRightsExplanatorytext blocklabelDescription of accounting policy for emission rights [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for emission rights. Effective 2023-01-01: The description of the entity’s material accounting policy information for emission rights. The description of the entity’s accounting policy for emission rights.
ifrs-fullDescriptionOfAccountingPolicyForEmployeeBenefitsExplanatorytext blocklabelDescription of accounting policy for employee benefits [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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. Effective 2023-01-01: The description of the entity’s material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment. The description of the entity’s accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.
ifrs-fullDescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatorytext blocklabelDescription of accounting policy for environment related expense [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for environment related expense. Effective 2023-01-01: The description of the entity’s material accounting policy information for environment related expense. The description of the entity’s accounting policy for environment related expense.
ifrs-fullDescriptionOfAccountingPolicyForExceptionalItemsExplanatorytext blocklabelDescription of accounting policy for exceptional items [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for exceptional items. Effective 2023-01-01: The description of the entity’s material accounting policy information for exceptional items. The description of the entity’s accounting policy for exceptional items.
ifrs-fullDescriptionOfAccountingPolicyForExpensesExplanatorytext blocklabelDescription of accounting policy for expenses [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for expenses. Effective 2023-01-01: The description of the entity’s material accounting policy information for expenses.
ifrs-fullDescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditurestext blocklabelDescription of accounting policy for exploration and evaluation expenditures [text block]Disclosure: IFRS 6.24 a
documentationThe description of the entity’s accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
ifrs-fullDescriptionOfAccountingPolicyForFairValueMeasurementExplanatorytext blocklabelDescription of accounting policy for fair value measurement [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for fair value measurement. [Refer: At fair value [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for fair value measurement. [Refer: At fair value [member]] The description of the entity’s accounting policy for fair value measurement. [Refer: At fair value [member]]
ifrs-fullDescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatorytext blocklabelDescription of accounting policy for fee and commission income and expense [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)] Effective 2023-01-01: The description of the entity’s material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)] The description of the entity’s accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)]
ifrs-fullDescriptionOfAccountingPolicyForFinanceCostsExplanatorytext blocklabelDescription of accounting policy for finance costs [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for finance costs. [Refer: Finance costs] Effective 2023-01-01: The description of the entity’s material accounting policy information for finance costs. [Refer: Finance costs] The description of the entity’s accounting policy for finance costs. [Refer: Finance costs]
ifrs-fullDescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatorytext blocklabelDescription of accounting policy for finance income and costs [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for finance income and costs. [Refer: Finance income (cost)] Effective 2023-01-01: The description of the entity’s material accounting policy information for finance income and costs. [Refer: Finance income (cost)] The description of the entity’s accounting policy for finance income and costs. [Refer: Finance income (cost)]
ifrs-fullDescriptionOfAccountingPolicyForFinancialAssetsExplanatorytext blocklabelDescription of accounting policy for financial assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial assets. [Refer: Financial assets] The description of the entity’s accounting policy for financial assets. [Refer: Financial assets]
ifrs-fullDescriptionOfAccountingPolicyForFinancialGuaranteesExplanatorytext blocklabelDescription of accounting policy for financial guarantees [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for financial guarantees. [Refer: Guarantees [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial guarantees. [Refer: Guarantees [member]] The description of the entity’s accounting policy for financial guarantees. [Refer: Guarantees [member]]
ifrs-fullDescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatorytext blocklabelDescription of accounting policy for financial instruments at fair value through profit or loss [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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]] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] The description of the entity’s accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
ifrs-fullDescriptionOfAccountingPolicyForFinancialInstrumentsExplanatorytext blocklabelDescription of accounting policy for financial instruments [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial instruments. [Refer: Financial instruments, class [member]] The description of the entity’s accounting policy for financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatorytext blocklabelDescription of accounting policy for financial liabilities [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for financial liabilities. [Refer: Financial liabilities] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial liabilities. [Refer: Financial liabilities] The description of the entity’s accounting policy for financial liabilities. [Refer: Financial liabilities]
ifrs-fullDescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatorytext blocklabelDescription of accounting policy for foreign currency translation [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for foreign currency translation. Effective 2023-01-01: The description of the entity’s material accounting policy information for foreign currency translation. The description of the entity’s accounting policy for foreign currency translation.
ifrs-fullDescriptionOfAccountingPolicyForFranchiseFeesExplanatorytext blocklabelDescription of accounting policy for franchise fees [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for franchise fees. Effective 2023-01-01: The description of the entity’s material accounting policy information for franchise fees. The description of the entity’s accounting policy for franchise fees.
ifrs-fullDescriptionOfAccountingPolicyForFunctionalCurrencyExplanatorytext blocklabelDescription of accounting policy for functional currency [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the currency of the primary economic environment in which the entity operates. Effective 2023-01-01: The description of the entity’s material accounting policy information for the currency of the primary economic environment in which the entity operates. The description of the entity’s accounting policy for the currency of the primary economic environment in which the entity operates.
ifrs-fullDescriptionOfAccountingPolicyForGoodwillExplanatorytext blocklabelDescription of accounting policy for goodwill [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for goodwill. [Refer: Goodwill] Effective 2023-01-01: The description of the entity’s material accounting policy information for goodwill. [Refer: Goodwill] The description of the entity’s accounting policy for goodwill. [Refer: Goodwill]
ifrs-fullDescriptionOfAccountingPolicyForGovernmentGrantstext blocklabelDescription of accounting policy for government grants [text block]Disclosure: IAS 20.39 a
documentationThe description of the entity’s accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]
ifrs-fullDescriptionOfAccountingPolicyForHedgingExplanatorytext blocklabelDescription of accounting policy for hedging [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for hedging. Effective 2023-01-01: The description of the entity’s material accounting policy information for hedging. The description of the entity’s accounting policy for hedging.
ifrs-fullDescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatorytext blocklabelDescription of accounting policy for held-to-maturity investments [text block]Common practice: Expiry date 2023-01-01 IAS 1.117 b
documentationThe description of the entity’s accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]
ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatorytext blocklabelDescription of accounting policy for impairment of assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the impairment of assets. Effective 2023-01-01: The description of the entity’s material accounting policy information for the impairment of assets. The description of the entity’s accounting policy for the impairment of assets.
ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatorytext blocklabelDescription of accounting policy for impairment of financial assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the impairment of financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for the impairment of financial assets. [Refer: Financial assets] The description of the entity’s accounting policy for the impairment of financial assets. [Refer: Financial assets]
ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatorytext blocklabelDescription of accounting policy for impairment of non-financial assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the impairment of non-financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets] The description of the entity’s accounting policy for the impairment of non-financial assets. [Refer: Financial assets]
ifrs-fullDescriptionOfAccountingPolicyForIncomeTaxExplanatorytext blocklabelDescription of accounting policy for income tax [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for income tax. Effective 2023-01-01: The description of the entity’s material accounting policy information for income tax. The description of the entity’s accounting policy for income tax.
ifrs-fullDescriptionOfAccountingPolicyForInsuranceContractstext blocklabelDescription of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]Disclosure: IFRS 4.37 a – Expiry date 2023-01-01, Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]] The description of the entity’s accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]
ifrs-fullDescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatorytext blocklabelDescription of accounting policy for intangible assets and goodwill [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill] Effective 2023-01-01: The description of the entity’s material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill] The description of the entity’s accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]
ifrs-fullDescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatorytext blocklabelDescription of accounting policy for intangible assets other than goodwill [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] Effective 2023-01-01: The description of the entity’s material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] The description of the entity’s accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
ifrs-fullDescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatorytext blocklabelDescription of accounting policy for interest income and expense [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for income and expense arising from interest. Effective 2023-01-01: The description of the entity’s material accounting policy information for income and expense arising from interest. The description of the entity’s accounting policy for income and expense arising from interest.
ifrs-fullDescriptionOfAccountingPolicyForInvestmentInAssociatestext blocklabelDescription of accounting policy for investment in associates [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for investments in associates. [Refer: Associates [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for investments in associates. [Refer: Associates [member]] The description of the entity’s accounting policy for investments in associates. [Refer: Associates [member]]
ifrs-fullDescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatorytext blocklabelDescription of accounting policy for investment in associates and joint ventures [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]] The description of the entity’s accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]
ifrs-fullDescriptionOfAccountingPolicyForInvestmentPropertyExplanatorytext blocklabelDescription of accounting policy for investment property [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for investment property. [Refer: Investment property] Effective 2023-01-01: The description of the entity’s material accounting policy information for investment property. [Refer: Investment property] The description of the entity’s accounting policy for investment property. [Refer: Investment property]
ifrs-fullDescriptionOfAccountingPolicyForInvestmentsInJointVenturestext blocklabelDescription of accounting policy for investments in joint ventures [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for investments in joint ventures. [Refer: Joint ventures [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for investments in joint ventures. [Refer: Joint ventures [member]] The description of the entity’s accounting policy for investments in joint ventures. [Refer: Joint ventures [member]]
ifrs-fullDescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatorytext blocklabelDescription of accounting policy for investments other than investments accounted for using equity method [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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] Effective 2023-01-01: The description of the entity’s material accounting policy information for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] The description of the entity’s accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
ifrs-fullDescriptionOfAccountingPolicyForIssuedCapitalExplanatorytext blocklabelDescription of accounting policy for issued capital [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for issued capital. [Refer: Issued capital] Effective 2023-01-01: The description of the entity’s material accounting policy information for issued capital. [Refer: Issued capital] The description of the entity’s accounting policy for issued capital. [Refer: Issued capital]
ifrs-fullDescriptionOfAccountingPolicyForLeasesExplanatorytext blocklabelDescription of accounting policy for leases [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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. Effective 2023-01-01: The description of the entity’s material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. The description of the entity’s accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.
ifrs-fullDescriptionOfAccountingPolicyForLoansAndReceivablesExplanatorytext blocklabelDescription of accounting policy for loans and receivables [text block]Common practice: Expiry date 2023-01-01 IAS 1.117 b
documentationThe description of the entity’s accounting policy for loans and receivables. [Refer: Loans and receivables]
ifrs-fullDescriptionOfAccountingPolicyForMeasuringInventoriestext blocklabelDescription of accounting policy for measuring inventories [text block]Disclosure: IAS 2.36 a
documentationThe description of the entity’s accounting policy for measuring inventories. [Refer: Inventories]
ifrs-fullDescriptionOfAccountingPolicyForMiningAssetsExplanatorytext blocklabelDescription of accounting policy for mining assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for mining assets. [Refer: Mining assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for mining assets. [Refer: Mining assets] The description of the entity’s accounting policy for mining assets. [Refer: Mining assets]
ifrs-fullDescriptionOfAccountingPolicyForMiningRightsExplanatorytext blocklabelDescription of accounting policy for mining rights [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for mining rights. [Refer: Mining rights [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for mining rights. [Refer: Mining rights [member]] The description of the entity’s accounting policy for mining rights. [Refer: Mining rights [member]]
ifrs-fullDescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatorytext blocklabelDescription of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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] Effective 2023-01-01: The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale] The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]
ifrs-fullDescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatorytext blocklabelDescription of accounting policy for non-current assets or disposal groups classified as held for sale [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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] Effective 2023-01-01: The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
ifrs-fullDescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatorytext blocklabelDescription of accounting policy for offsetting of financial instruments [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for the offsetting of financial instruments. [Refer: Financial instruments, class [member]] The description of the entity’s accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfAccountingPolicyForOilAndGasAssetsExplanatorytext blocklabelDescription of accounting policy for oil and gas assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for oil and gas assets. [Refer: Oil and gas assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for oil and gas assets. [Refer: Oil and gas assets] The description of the entity’s accounting policy for oil and gas assets. [Refer: Oil and gas assets]
ifrs-fullDescriptionOfAccountingPolicyForProgrammingAssetsExplanatorytext blocklabelDescription of accounting policy for programming assets [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for programming assets. [Refer: Programming assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for programming assets. [Refer: Programming assets] The description of the entity’s accounting policy for programming assets. [Refer: Programming assets]
ifrs-fullDescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatorytext blocklabelDescription of accounting policy for property, plant and equipment [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for property, plant and equipment. [Refer: Property, plant and equipment] Effective 2023-01-01: The description of the entity’s material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment] The description of the entity’s accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullDescriptionOfAccountingPolicyForProvisionsExplanatorytext blocklabelDescription of accounting policy for provisions [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for provisions. [Refer: Provisions] Effective 2023-01-01: The description of the entity’s material accounting policy information for provisions. [Refer: Provisions] The description of the entity’s accounting policy for provisions. [Refer: Provisions]
ifrs-fullDescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatorytext blocklabelDescription of accounting policy for reclassification of financial instruments [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for the reclassification of financial instruments. [Refer: Financial instruments, class [member]] The description of the entity’s accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatorytext blocklabelDescription of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]Disclosure: IFRS 7.28 a
documentationThe description of the entity’s accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfAccountingPolicyForRecognitionOfRevenuetext blocklabelDescription of accounting policy for recognition of revenue [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for recognising revenue. [Refer: Revenue] Effective 2023-01-01: The description of the entity’s material accounting policy information for recognising revenue. [Refer: Revenue] The description of the entity’s accounting policy for recognising revenue. [Refer: Revenue]
ifrs-fullDescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatorytext blocklabelDescription of accounting policy for regulatory deferral accounts [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]] The description of the entity’s accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]
ifrs-fullDescriptionOfAccountingPolicyForReinsuranceExplanatorytext blocklabelDescription of accounting policy for reinsurance [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for reinsurance. Effective 2023-01-01: The description of the entity’s material accounting policy information for reinsurance. The description of the entity’s accounting policy for reinsurance.
ifrs-fullDescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatorytext blocklabelDescription of accounting policy for repairs and maintenance [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense] The description of the entity’s accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense]
ifrs-fullDescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatorytext blocklabelDescription of accounting policy for repurchase and reverse repurchase agreements [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for repurchase and reverse repurchase agreements. Effective 2023-01-01: The description of the entity’s material accounting policy information for repurchase and reverse repurchase agreements. The description of the entity’s accounting policy for repurchase and reverse repurchase agreements.
ifrs-fullDescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatorytext blocklabelDescription of accounting policy for research and development expense [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for research and development expense. [Refer: Research and development expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for research and development expense. [Refer: Research and development expense] The description of the entity’s accounting policy for research and development expense. [Refer: Research and development expense]
ifrs-fullDescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatorytext blocklabelDescription of accounting policy for restricted cash and cash equivalents [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] Effective 2023-01-01: The description of the entity’s material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] The description of the entity’s accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
ifrs-fullDescriptionOfAccountingPolicyForSegmentReportingExplanatorytext blocklabelDescription of accounting policy for segment reporting [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for segment reporting. Effective 2023-01-01: The description of the entity’s material accounting policy information for segment reporting. The description of the entity’s accounting policy for segment reporting.
ifrs-fullDescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatorytext blocklabelDescription of accounting policy for service concession arrangements [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [member]] The description of the entity’s accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]
ifrs-fullDescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatorytext blocklabelDescription of accounting policy for share-based payment transactions [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: 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]] Effective 2023-01-01: The description of the entity’s material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] The description of the entity’s accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
ifrs-fullDescriptionOfAccountingPolicyForStrippingCostsExplanatorytext blocklabelDescription of accounting policy for stripping costs [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for waste removal costs that are incurred in mining activity. Effective 2023-01-01: The description of the entity’s material accounting policy information for waste removal costs that are incurred in mining activity. The description of the entity’s accounting policy for waste removal costs that are incurred in mining activity.
ifrs-fullDescriptionOfAccountingPolicyForSubsidiariesExplanatorytext blocklabelDescription of accounting policy for subsidiaries [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for subsidiaries. [Refer: Subsidiaries [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for subsidiaries. [Refer: Subsidiaries [member]] The description of the entity’s accounting policy for subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullDescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatorytext blocklabelDescription of accounting policy for taxes other than income tax [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense] The description of the entity’s accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense]
ifrs-fullDescriptionOfAccountingPolicyForTerminationBenefitstext blocklabelDescription of accounting policy for termination benefits [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for termination benefits. [Refer: Termination benefits expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for termination benefits. [Refer: Termination benefits expense] The description of the entity’s accounting policy for termination benefits. [Refer: Termination benefits expense]
ifrs-fullDescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatorytext blocklabelDescription of accounting policy for trade and other payables [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for trade and other payables. [Refer: Trade and other payables] Effective 2023-01-01: The description of the entity’s material accounting policy information for trade and other payables. [Refer: Trade and other payables] The description of the entity’s accounting policy for trade and other payables. [Refer: Trade and other payables]
ifrs-fullDescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatorytext blocklabelDescription of accounting policy for trade and other receivables [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for trade and other receivables. [Refer: Trade and other receivables] Effective 2023-01-01: The description of the entity’s material accounting policy information for trade and other receivables. [Refer: Trade and other receivables] The description of the entity’s accounting policy for trade and other receivables. [Refer: Trade and other receivables]
ifrs-fullDescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatorytext blocklabelDescription of accounting policy for trading income and expense [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for trading income and expense. [Refer: Trading income (expense)] Effective 2023-01-01: The description of the entity’s material accounting policy information for trading income and expense. [Refer: Trading income (expense)] The description of the entity’s accounting policy for trading income and expense. [Refer: Trading income (expense)]
ifrs-fullDescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatorytext blocklabelDescription of accounting policy for transactions with non-controlling interests [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests] Effective 2023-01-01: The description of the entity’s material accounting policy information for transactions with non-controlling interests. [Refer: Non-controlling interests] The description of the entity’s accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests]
ifrs-fullDescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatorytext blocklabelDescription of accounting policy for transactions with related parties [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for transactions with related parties. [Refer: Related parties [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for transactions with related parties. [Refer: Related parties [member]] The description of the entity’s accounting policy for transactions with related parties. [Refer: Related parties [member]]
ifrs-fullDescriptionOfAccountingPolicyForTreasurySharesExplanatorytext blocklabelDescription of accounting policy for treasury shares [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for treasury shares. [Refer: Treasury shares] Effective 2023-01-01: The description of the entity’s material accounting policy information for treasury shares. [Refer: Treasury shares] The description of the entity’s accounting policy for treasury shares. [Refer: Treasury shares]
ifrs-fullDescriptionOfAccountingPolicyForWarrantsExplanatorytext blocklabelDescription of accounting policy for warrants [text block]Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01
documentationExpiry date 2023-01-01: The description of the entity’s accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. Effective 2023-01-01: The description of the entity’s material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. The description of the entity’s accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.
ifrs-fullDescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalentstext blocklabelDescription of accounting policy for determining components of cash and cash equivalents [text block]Disclosure: IAS 7.46
documentationThe description of the entity’s accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]
ifrs-fullDescriptionOfAcquireetextlabelDescription of acquireeDisclosure: IFRS 3.B64 a
documentationThe description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLeasetextlabelDescription of acquisition of assets by assuming directly related liabilities or by means of leaseExample: IAS 7.44 a
documentationThe description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.
ifrs-fullDescriptionOfAcquisitionOfEntityByMeansOfEquityIssuetextlabelDescription of acquisition of entity by means of equity issueExample: IAS 7.44 b
documentationThe description of the non-cash acquisition of an entity by means of an equity issue.
ifrs-fullDescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlantextlabelDescription of agreed allocation of deficit or surplus of multi-employer or state plan on entity’s withdrawal from planDisclosure: IAS 19.148 c (ii)
documentationThe description of any agreed allocation of a deficit or surplus on the entity’s withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlantextlabelDescription of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of planDisclosure: IAS 19.148 c (i)
documentationThe description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncompletetextlabelDescription of assets, liabilities, equity interests or items of consideration for which initial accounting is incompleteDisclosure: IFRS 3.B67 a (ii)
documentationThe description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssetsX instant, debitlabelEntity’s own financial instruments included in fair value of plan assetsDisclosure: IAS 19.143
documentationThe fair value of the entity’s own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Financial instruments, class [member]; Defined benefit plans [member]]
ifrs-fullDescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssetsX instant, debitlabelOther assets used by entity included in fair value of plan assetsDisclosure: IAS 19.143
documentationThe fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullDescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssetsX instant, debitlabelProperty occupied by entity included in fair value of plan assetsDisclosure: IAS 19.143
documentationThe fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullDescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlantextlabelDescription of any other entity’s responsibilities for governance of planDisclosure: IAS 19.139 a (iii)
documentationThe description of the entity’s responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfAnyRetirementBenefitPlanTerminationTermstextlabelDescription of any retirement benefit plan termination termsDisclosure: IAS 26.36 f
documentationThe description of the termination terms of a retirement benefit plan.
ifrs-fullDescriptionOfApproachUsedToDetermineDiscountRatestextlabelDescription of approach used to determine discount ratesDisclosure: Effective 2023-01-01 IFRS 17.117 c (iii)
documentationThe description of the approach used to determine discount rates when applying IFRS 17.
ifrs-fullDescriptionOfApproachUsedToDetermineInvestmentComponentstextlabelDescription of approach used to determine investment componentsDisclosure: Effective 2023-01-01 IFRS 17.117 c (iv)
documentationThe description of the approach used to determine investment components when applying IFRS 17. Investment components are the amounts that an insurance contract requires the entity to repay to a policyholder in all circumstances, regardless of whether an insured event occurs.
ifrs-fullDescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeaturestextlabelDescription of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.117 c (v)
documentationThe description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-related service for insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
ifrs-fullDescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentreturnServiceInsuranceContractsWithoutDirectParticipationFeaturestextlabelDescription of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.117 c (v)
documentationThe description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-return service for insurance contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
ifrs-fullDescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisktextlabelDescription of approach used to determine risk adjustment for non-financial riskDisclosure: Effective 2023-01-01 IFRS 17.117 c (ii)
documentationThe description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]]
ifrs-fullDescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeaturestextlabelDescription of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.117 c (i)
documentationThe description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
ifrs-fullDescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssetstextlabelDescription of arrangement for contingent consideration arrangements and indemnification assetsDisclosure: IFRS 3.B64 g (ii)
documentationThe description of the contingent consideration arrangements and the arrangements for indemnification assets.
ifrs-fullDescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisktextlabelDescription of asset-liability matching strategies used by plan or entity to manage riskDisclosure: IAS 19.146
documentationThe description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrencytextlabelDescription of bases of financial statements that have been restated for changes in general purchasing power of functional currencyDisclosure: IAS 29.39 b
documentationThe description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]]
ifrs-fullDescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproachtextlabelDescription of basis for designating financial assets for overlay approachDisclosure: Effective on first application of IFRS 9 IFRS 4.39L c
documentationThe description of the basis for designating financial assets for the overlay approach.
ifrs-fullDescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetstextlabelDescription of basis for determining amount of payment for contingent consideration arrangements and indemnification assetsDisclosure: IFRS 3.B64 g (ii)
documentationThe description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.
ifrs-fullDescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17textlabelDescription of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.C32 a
documentationThe description of the basis for determining financial assets eligible for redesignation at the date of initial application of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected with contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegmentstextlabelDescription of basis of accounting for transactions between reportable segmentsDisclosure: IFRS 8.27 a
documentationThe description of the basis of accounting for transactions between the entity’s reportable segments. [Refer: Reportable segments [member]]
ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognitiontextlabelDescription of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognitionDisclosure: IFRS 7.35G a (ii)
documentationThe description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition.
ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAssettextlabelDescription of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial assetDisclosure: IFRS 7.35G a (iii)
documentationThe description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit-impaired financial asset.
ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLossestextlabelDescription of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit lossesDisclosure: IFRS 7.35G a (i)
documentationThe description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.
ifrs-fullDescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociatetextlabelDescription of basis of preparation of summarised financial information of associateDisclosure: IFRS 12.B15
documentationThe description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]]
ifrs-fullDescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenturetextlabelDescription of basis of preparation of summarised financial information of joint ventureDisclosure: IFRS 12.B15
documentationThe description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]]
ifrs-fullDescriptionOfBasisOfValuationOfAssetsAvailableForBenefitstextlabelDescription of basis of valuation of assets available for benefitsDisclosure: IAS 26.35 a (ii)
documentationThe description of the basis of valuation of assets available for benefits in retirement benefit plans.
ifrs-fullDescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequentlytextlabelDescription of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequentlyDisclosure: IFRS 14.32
documentationThe description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [member]]
ifrs-fullDescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDeterminedtextlabelDescription of basis on which unit’s recoverable amount has been determinedDisclosure: IAS 36.134 c
documentationThe description of the basis on which the cash-generating unit’s (group of units’) recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlantextlabelDescription of basis used to determine surplus or deficit of multi-employer or state planDisclosure: IAS 19.148 d (iv)
documentationThe description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9textlabelDescription of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9Disclosure: IFRS 1.E2 b
documentationThe description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.
ifrs-fullDescriptionOfBiologicalAssetstextlabelDescription of biological assetsDisclosure: IAS 41.41
documentationThe description of biological assets. [Refer: Biological assets]
ifrs-fullDescriptionOfBiologicalAssetsPreviouslyMeasuredAtCosttextlabelDescription of biological assets previously measured at costDisclosure: IAS 41.56 a
documentationThe description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss]
ifrs-fullDescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliabletextlabelDescription of biological assets where fair value information is unreliableDisclosure: IAS 41.54 a
documentationThe description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]
ifrs-fullDescriptionOfCashgeneratingUnittextlabelDescription of cash-generating unitDisclosure: IAS 36.130 d (i)
documentationThe description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssetstextlabelDescription of change in valuation technique used in fair value measurement, assetsDisclosure: IFRS 13.93 d
documentationThe description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of change in valuation technique used in fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 d
documentationThe description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilitiestextlabelDescription of change in valuation technique used in fair value measurement, liabilitiesDisclosure: IFRS 13.93 d
documentationThe description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposaltextlabelDescription of change in valuation technique used to measure fair value less costs of disposalDisclosure: IAS 36.130 f (ii), Disclosure: IAS 36.134 e (iiB)
documentationThe description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]
ifrs-fullDescriptionOfChangeOfInvestmentEntityStatustextlabelDescription of change of investment entity statusDisclosure: IFRS 12.9B
documentationThe description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]
ifrs-fullDescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapitaltextlabelDescription of changes in entity’s objectives, policies and processes for managing capital and what entity manages as capitalDisclosure: IAS 1.135 c
documentationThe description of changes in entity’s objectives, policies and processes for managing capital and what the entity manages as capital.
ifrs-fullDescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChangestextlabelDescription of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changesDisclosure: IFRS 7.35G c
documentationThe description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.
ifrs-fullDescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArisetextlabelDescription of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they ariseDisclosure: Effective 2023-01-01 IFRS 17.124 c
documentationThe description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.
ifrs-fullDescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextlabelDescription of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsDisclosure: IAS 19.145 c
documentationThe description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullDescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 c
documentationThe description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethodstextlabelDescription of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methodsDisclosure: Effective 2023-01-01 IFRS 17.117 b
documentationThe description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.
ifrs-fullDescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of changes in methods used to measure risks that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.124 c
documentationThe description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.124 c
documentationThe description of any changes in the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaletextlabelDescription of changes in plan to sell non-current asset or disposal group held for saleDisclosure: IFRS 5.42
documentationThe description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-fullDescriptionOfChangesInServiceConcessionArrangementtextlabelDescription of changes in service concession arrangementDisclosure: SIC 29.6 d
documentationThe description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]]
ifrs-fullDescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatorytext blocklabelDescription of changes to entity’s risk management strategy arising from entity’s exposure to financial instruments subject to interest rate benchmark reform [text block]Disclosure: IFRS 7.24 J c
documentationThe description of changes to an entity’s risk management strategy arising from the entity’s exposure to financial instruments subject to interest rate benchmark reform.
ifrs-fullDescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedtextlabelDescription of collateral held and other credit enhancements, financial assets that are individually determined to be impairedExample: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 c
documentationThe description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets]
ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementstextlabelDescription of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposureDisclosure: Expiry date 2023-01-01 IFRS 7.36 b
documentationThe description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk]
ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014textlabelDescription of collateral held as security and other credit enhancementsDisclosure: IFRS 7.35K b
documentationThe description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk]
ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotAppliedtextlabelDescription 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 appliedDisclosure: IFRS 7.36 b
documentationThe description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk]
ifrs-fullDescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateraltextlabelDescription of terms and conditions associated with entity’s use of collateral permitted to be sold or repledged in absence of default by owner of collateralDisclosure: IFRS 7.15 c
documentationThe description of the terms and conditions associated with the entity’s use of collateral permitted to be sold or repledged in absence of default by the owner of collateral.
ifrs-fullDescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntitiestextlabelDescription of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entitiesDisclosure: IFRS 12.29 d
documentationThe description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity’s maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities]
ifrs-fullDescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReporttextlabelDescription of compliance with IFRSs if applied for interim financial reportDisclosure: IAS 34.19
documentationThe description of the compliance of the entity’s interim financial report with IFRSs. [Refer: IFRSs [member]]
ifrs-fullDescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeaturestextlabelDescription of composition of underlying items for contracts with direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.111
documentationThe description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder.
ifrs-fullDescriptionOfConcentrationsOfInsuranceRisktextlabelDescription of concentrations of insurance riskDisclosure: Expiry date 2023-01-01 IFRS 4.39 c (ii)
documentationThe description of concentrations of insurance risk, including a description of how management determined concentrations and a description of the shared characteristic that identifies each concentration (for example, type of insured event, geographical area or currency).
ifrs-fullDescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValuetextlabelDescription of conclusion why transaction price was not best evidence of fair valueDisclosure: IFRS 7.28 c
documentationThe description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value.
ifrs-fullDescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCosttextlabelDescription of contractual agreement or stated policy for charging net defined benefit costDisclosure: IAS 19.149 a
documentationThe description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]]
ifrs-fullDescriptionOfConversionOfDebtToEquitytextlabelDescription of conversion of debt to equityExample: IAS 7.44 c
documentationThe description of the non-cash conversion of debt to equity.
ifrs-fullDescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproachtextlabelDescription of criteria satisfied when using premium allocation approachDisclosure: Effective 2023-01-01 IFRS 17.97 a
documentationThe description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
ifrs-fullDescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusinesstextlabelDescription of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of businessDisclosure: IAS 40.75 c
documentationThe description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property]
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulationtextlabelDescription of cross-reference to disclosures about activities subject to rate regulationDisclosure: IFRS 14.31
documentationThe description of cross-reference to disclosures about activities subject to rate regulation.
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatementstextlabelDescription of cross-reference to disclosures about credit risk presented outside financial statementsDisclosure: IFRS 7.35C
documentationThe description of cross-reference to disclosures about credit risk presented outside the financial statements.
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatementstextlabelDescription of cross-reference to disclosures about hedge accounting presented outside financial statementsDisclosure: IFRS 7.21B
documentationThe description of cross-reference to disclosures about hedge accounting presented outside financial statements.
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutLeasestextlabelDescription of cross-reference to disclosures about leasesDisclosure: IFRS 16.52
documentationThe description of cross-reference to disclosures about leases.
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstrumentstextlabelDescription of cross-reference to disclosures about nature and extent of risks arising from financial instrumentsDisclosure: IFRS 7.B6
documentationThe description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatementstextlabelDescription of cross-reference to disclosures about plans that share risks between entities under common control in another group entity’s financial statementsDisclosure: IAS 19.150
documentationThe description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity’s financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]]
ifrs-fullDescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatementstextlabelDescription of cross-reference to disclosures presented outside interim financial statementsDisclosure: IAS 34.16 A
documentationThe description of cross-reference to disclosures presented outside interim financial statements.
ifrs-fullDescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayedtextlabelDescription of currency in which supplementary information is displayedDisclosure: IAS 21.57 b
documentationThe description of the currency in which the entity’s supplementary information is displayed.
ifrs-fullDescriptionOfCurrentAndFormerWayOfAggregatingAssetstextlabelDescription of current and former way of aggregating assetsDisclosure: IAS 36.130 d (iii)
documentationThe description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiarytextlabelDescription of current commitments or intentions to provide support to subsidiaryDisclosure: IFRS 12.19D b
documentationThe description of current commitments or intentions to provide support to a subsidiary. [Refer: Subsidiaries [member]]
ifrs-fullDescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayabletextlabelDescription of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payableDisclosure: IFRS 7.19
documentationThe description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment.
ifrs-fullDescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayabletextlabelDescription of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payableDisclosure: IFRS 7.18 a
documentationThe description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.
ifrs-fullDescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivitiestextlabelDescription of difficulties structured entity experienced in financing its activitiesExample: IFRS 12.B26 f
documentationThe description of the difficulties that a structured entity has experienced in financing its activities.
ifrs-fullDescriptionOfDiscountRatesAppliedToCashFlowProjectionsX.XX instantlabelDiscount rate applied to cash flow projectionsDisclosure: IAS 36.134 d (v), Disclosure: IAS 36.134 e (v)
documentationThe discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUseX.XX instantlabelDiscount rate used in current estimate of value in useDisclosure: IAS 36.130 g
documentationThe discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.
ifrs-fullDescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUseX.XX instantlabelDiscount rate used in previous estimate of value in useDisclosure: IAS 36.130 g
documentationThe discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.
ifrs-fullDescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassificationX.XX instantlabelEffective 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 categoryDisclosure: IFRS 7.12C a
documentationThe effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets]
ifrs-fullDescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatementstextlabelDescription of effect of changing business model for managing financial assets on financial statementsDisclosure: IFRS 7.12B b
documentationThe description of the effect on the financial statements of changing the entity’s business model for managing financial assets. [Refer: Financial assets]
ifrs-fullDescriptionOfEffectOfRegulatoryFrameworkOnPlantextlabelDescription of effect of regulatory framework on planDisclosure: IAS 19.139 a (ii)
documentationThe description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetstextlabelDescription of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assetsDisclosure: IFRS 3.B64 g (iii)
documentationThe description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.
ifrs-fullDescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDatetextlabelDescription of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition dateDisclosure: IAS 12.81 k
documentationThe description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipmenttextlabelDescription of existence of restrictions on title, property, plant and equipmentDisclosure: IAS 16.74 a
documentationThe description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullDescriptionOfExistenceOfThirdpartyCreditEnhancementtextlabelDescription of existence of third-party credit enhancementDisclosure: IFRS 13.98
documentationThe description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationstext blocklabelDisclosure of expected impact of initial application of new standards or interpretations [text block]Disclosure: IAS 8.30 b
documentationThe disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have.
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstractlabelDisclosure of expected impact of initial application of new standards or interpretations [abstract]
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItemsline itemslabelDisclosure of expected impact of initial application of new standards or interpretations [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTabletablelabelDisclosure of expected impact of initial application of new standards or interpretations [table]Disclosure: IAS 8.30 b
documentationSchedule disclosing information related to the expected impact of the initial application of new standards or interpretations.
ifrs-fullDescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombinationtextlabelDescription of expected timing of outflows, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c
documentationThe description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullDescriptionOfExpectedTimingOfOutflowsOtherProvisionstextlabelDescription of expected timing of outflows, other provisionsDisclosure: IAS 37.85 a
documentationThe description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]
ifrs-fullDescriptionOfExpectedVolatilityShareOptionsGrantedX.XX durationlabelExpected volatility, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time.
ifrs-fullDescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditstextlabelDescription of expiry date of deductible temporary differences, unused tax losses and unused tax creditsDisclosure: IAS 12.81 e
documentationThe description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
ifrs-fullDescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimatedtextlabelDescription of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimatedDisclosure: IFRS 3.B64 g (iii)
documentationThe description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.
ifrs-fullDescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArisetextlabelDescription of exposures to risks that arise from contracts within scope of IFRS 17 and how they ariseDisclosure: Effective 2023-01-01 IFRS 17.124 a
documentationThe description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.
ifrs-fullDescriptionOfExposureToRisktextlabelDescription of exposure to riskDisclosure: IFRS 7.33 a
documentationThe description of exposures to risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligationstextlabelDescription of extent to which entity can be liable to multi-employer or state plan for other entities’ obligationsDisclosure: IAS 19.148 b
documentationThe description of the extent to which the entity can be liable for other entities’ obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuertextlabelDescription of extent to which fair value of investment property is based on valuation by independent valuerDisclosure: IAS 40.75 e
documentationThe description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property]
ifrs-fullDescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8AbtextlabelDescription of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)Disclosure: IFRS 1.31 A
documentationThe description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.
ifrs-fullDescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8BtextlabelDescription of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8BDisclosure: IFRS 1.31B
documentationThe description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.
ifrs-fullDescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantifiedtextlabelDescription of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantifiedDisclosure: IFRS 12.29 c
documentationThe description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Unconsolidated structured entities [member]]
ifrs-fullDescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriodtextlabelDescription of fact and reason why entity’s exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during periodDisclosure: Effective 2023-01-01 IFRS 17.123
documentationThe description of the fact and the reason why the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period.
ifrs-fullDescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentativetextlabelDescription of fact and reason why sensitivity analyses are unrepresentativeDisclosure: IFRS 7.42
documentationThe description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumestextlabelDescription of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumesDisclosure: IFRS 7.24D
documentationThe description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes.
ifrs-fullDescriptionOfFactorsThatMakeUpGoodwillRecognisedtextlabelDescription of factors that make up goodwill recognisedDisclosure: IFRS 3.B64 e
documentationThe qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill]
ifrs-fullDescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticabletext blocklabelDescription of fact that estimating amount of change in accounting estimate is impracticable [text block]Disclosure: IAS 8.40
documentationThe description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.
ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssetstextlabelDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assetsDisclosure: IFRS 13.93 h (ii)
documentationThe description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly.
ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstrumentstextlabelDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity’s own equity instrumentsDisclosure: IFRS 13.93 h (ii)
documentationThe description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity’s own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilitiestextlabelDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilitiesDisclosure: IFRS 13.93 h (ii)
documentationThe description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly.
ifrs-fullDescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethodtextlabelDescription of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity methodDisclosure: IFRS 11.C4
documentationThe description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets.
ifrs-fullDescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUsetextlabelDescription of fact that highest and best use of non-financial asset differs from current useDisclosure: IFRS 13.93 i
documentationThe description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use.
ifrs-fullDescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimabletextlabelDescription of fact that impact of initial application of new IFRS is not known or reasonably estimableExample: IAS 8.31 e (ii)
documentationThe description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]]
ifrs-fullDescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlantextlabelDescription of fact that multi-employer or state plan is defined benefit planDisclosure: IAS 19.148 d (i)
documentationThe description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfFactThatNewOrAmendedIFRSStandardIsAppliedEarlytextlabelDescription of fact that new or amended IFRS Standard is applied earlyDisclosure: IFRS 4.50 – Expiry date 2023-01-01, Disclosure: IFRS 1.39AG – Expiry date 2024-01-01, Disclosure: IFRS 17.C1 – Expiry date 2025-01-01, Disclosure: IAS 16.81 N – Expiry date 2024-01-01, Disclosure: IAS 1.139 V – Expiry date 2025-01-01, Disclosure: IAS 39.108H – Expiry date 2023-01-01, Disclosure: IFRS 9.7.1.10 – Expiry date 2023-01-01, Disclosure: IFRS 9.7.1.9 – Expiry date 2024-01-01, Disclosure: IAS 1.139U – Expiry date 2025-01-01, Disclosure: IAS 41.65 – Expiry date 2024-01-01, Disclosure: IFRS 16.C1B – Expiry date 2023-01-01, Disclosure: IAS 37.105 – Expiry date 2024-01-01
documentationThe description of the fact that a new or amended IFRS Standard is applied earlier than its effective date.
ifrs-fullDescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrumenttextlabelDescription of financial instruments designated as hedging instrumentsDisclosure: Expiry date 2023-01-01 IFRS 7.22 b
documentationThe description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets]
ifrs-fullDescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliablytextlabelDescription of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliablyDisclosure: Expiry date 2023-01-01 IFRS 7.30 b
documentationThe description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfFinancialRiskManagementRelatedToAgriculturalActivitytextlabelDescription of financial risk management related to agricultural activityDisclosure: IAS 41.49 c
documentationThe description of financial risk management related to agricultural activity.
ifrs-fullDescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccurtextlabelDescription of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occurDisclosure: IFRS 7.23F, Disclosure: Expiry date 2023-01-01 IFRS 7.23 b
documentationThe description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.
ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssetstextlabelDescription of frequency and methods for testing procedures of pricing models, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 b
documentationThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.
ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstrumentstextlabelDescription of frequency and methods for testing procedures of pricing models, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 b
documentationThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilitiestextlabelDescription of frequency and methods for testing procedures of pricing models, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 b
documentationThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.
ifrs-fullDescriptionOfFullyAmortisedIntangibleAssetstextlabelDescription of fully amortised intangible assetsExample: IAS 38.128 a
documentationThe description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]
ifrs-fullDescriptionOfFunctionalCurrencytextlabelDescription of functional currencyDisclosure: IAS 21.53, Disclosure: IAS 21.57 c
documentationThe description of the currency of the primary economic environment in which the entity operates.
ifrs-fullDescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributionstextlabelDescription of funding arrangements and funding policy that affect future contributionsDisclosure: IAS 19.147 a, Disclosure: IAS 19.148 a
documentationThe description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfFundingPolicytextlabelDescription of funding policyDisclosure: IAS 26.35 c
documentationThe description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits.
ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssetstextlabelDescription of group within entity that decides entity’s valuation policies and procedures, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (i)
documentationThe description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.
ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstrumentstextlabelDescription of group within entity that decides entity’s valuation policies and procedures, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (i)
documentationThe description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments.
ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilitiestextlabelDescription of group within entity that decides entity’s valuation policies and procedures, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (i)
documentationThe description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.
ifrs-fullDescriptionOfGrowthRateUsedToExtrapolateCashFlowProjectionsX.XX instantlabelGrowth rate used to extrapolate cash flow projectionsDisclosure: IAS 36.134 d (iv), Disclosure: IAS 36.134 e (iv)
documentationThe growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsedtextlabelDescription of hedging instruments used to hedge risk exposures and how they are usedDisclosure: IFRS 7.22B a
documentationThe description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]]
ifrs-fullDescriptionOfHistoricalInformationAboutCounterpartyDefaultRatestextlabelDescription of historical information about counterparty default ratesExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 c
documentationThe description of historical information about default rates of the party to the transaction other than the entity.
ifrs-fullDescriptionOfHowAcquirerObtainedControlOfAcquireetextlabelDescription of how acquirer obtained control of acquireeDisclosure: IFRS 3.B64 d
documentationThe description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities.
ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssetstextlabelDescription of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assetsDisclosure: IFRS 13.93 h (ii)
documentationThe description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.
ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstrumentstextlabelDescription 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 instrumentsDisclosure: IFRS 13.93 h (ii)
documentationThe description of how the effect on fair value measurement of the entity’s own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilitiestextlabelDescription of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilitiesDisclosure: IFRS 13.93 h (ii)
documentationThe description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.
ifrs-fullDescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailabletextlabelDescription of how entity determined maximum economic benefit availableDisclosure: IAS 19.141 c (iv)
documentationThe description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13AssetstextlabelDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 d
documentationThe description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13.
ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstrumentstextlabelDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 d
documentationThe description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity’s own equity instruments was developed in accordance with IFRS 13. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13LiabilitiestextlabelDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 d
documentationThe description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13.
ifrs-fullDescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsoredtextlabelDescription of how entity determined which structured entities it sponsoredDisclosure: IFRS 12.27 a
documentationThe description of how the entity has determined which structured entities it has sponsored.
ifrs-fullDescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17textlabelDescription of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.127
documentationThe description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectivenesstextlabelDescription of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectivenessDisclosure: IFRS 7.22B b
documentationThe description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]]
ifrs-fullDescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAretextlabelDescription of how entity establishes hedge ratio and what sources of hedge ineffectiveness areDisclosure: IFRS 7.22B c
documentationThe description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullDescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationshipstextlabelDescription of how entity is managing process to transition to alternative benchmark rates for hedging relationshipsDisclosure: IFRS 7.24H c
documentationThe description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships.
ifrs-fullDescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17textlabelDescription of how entity manages liquidity risk that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.132 a
documentationThe description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]]
ifrs-fullDescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResetstextlabelDescription of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resetsDisclosure: IFRS 7.23C b (ii)
documentationThe description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.
ifrs-fullDescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLossestextlabelDescription of how forward-looking information has been incorporated into determination of expected credit lossesDisclosure: IFRS 7.35G b
documentationThe description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.
ifrs-fullDescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertaintytextlabelDescription of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertaintyDisclosure: IFRS 14.30 c
documentationThe description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [member]]
ifrs-fullDescriptionOfHowInsurerConcludedThatItQualifiesForTemporaryExemptionFromIFRS9textlabelDescription of how insurer concluded that it qualifies for temporary exemption from IFRS 9Disclosure: Expiry date 2023-01-01 IFRS 4.39C
documentationThe description of how an insurer concluded that it qualifies for the temporary exemption from IFRS 9.
ifrs-fullDescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurancetextlabelDescription of how insurer determined that it did not engage in significant activity unconnected with insuranceDisclosure: Expiry date 2023-01-01 IFRS 4.39C b
documentationThe description of how an insurer determined that it did not engage in significant activity unconnected with insurance, including what information it considered.
ifrs-fullDescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextlabelDescription of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 m
documentationThe description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfHowManagementDeterminesConcentrationstextlabelDescription of how management determines concentrationsDisclosure: IFRS 7.B8 a
documentationThe description of how management determines concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssetstextlabelDescription of how third-party information was taken into account when measuring fair value, assetsExample: IFRS 13.92, Example: IFRS 13.IE64 b
documentationThe description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets.
ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstrumentstextlabelDescription of how third-party information was taken into account when measuring fair value, entity’s own equity instrumentsExample: IFRS 13.92, Example: IFRS 13.IE64 b
documentationThe description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilitiestextlabelDescription of how third-party information was taken into account when measuring fair value, liabilitiesExample: IFRS 13.92, Example: IFRS 13.IE64 b
documentationThe description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities.
ifrs-fullDescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelatetextlabelDescription of identification of financial statements to which separate financial statements relateDisclosure: IAS 27.17
documentationThe description of the identity of financial statements to which separate financial statements relate.
ifrs-fullDescriptionOfIdentityOfRateRegulatorstextlabelDescription of identity of rate regulator(s)Disclosure: IFRS 14.30 b
documentationThe description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity.
ifrs-fullDescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTaxtextlabelDescription of impact of rate regulation on current and deferred taxDisclosure: IFRS 14.34
documentationThe description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.
ifrs-fullDescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlantextlabelDescription of information about surplus or deficit of multi-employer or state planDisclosure: IAS 19.148 d (iv)
documentationThe description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfInformationWhereFairValueDisclosuresNotRequiredtextlabelDescription of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliablyDisclosure: Expiry date 2023-01-01 IFRS 7.30 a
documentationThe description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.
ifrs-fullDescriptionOfInitialApplicationOfStandardsOrInterpretationstext blocklabelDisclosure of initial application of standards or interpretations [text block]Disclosure: IAS 8.28
documentationThe disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]
ifrs-fullDescriptionOfInputsToOptionPricingModelShareOptionsGrantedtextlabelDescription of inputs to option pricing model, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]
ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementAssetstextlabelDescription of inputs used in fair value measurement, assetsDisclosure: IFRS 13.93 d
documentationThe description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.
ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of inputs used in fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 d
documentationThe description of inputs used in the fair value measurement of the entity’s own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity’s own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.
ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementLiabilitiestextlabelDescription of inputs used in fair value measurement, liabilitiesDisclosure: IFRS 13.93 d
documentationThe description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.
ifrs-fullDescriptionOfIntentionsToProvideSupportToStructuredEntitytextlabelDescription of intentions to provide support to structured entityDisclosure: IFRS 12.17, Disclosure: IFRS 12.31
documentationThe description of the entity’s current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support.
ifrs-fullDescriptionOfInternalCreditRatingsProcesstextlabelDescription of internal credit ratings processExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG25 a
documentationThe description of the entity’s process for internal credit ratings. [Refer: Internal credit grades [member]]
ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssetstextlabelDescription of internal reporting procedures for discussing and assessing fair value measurements, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (iii)
documentationThe description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.
ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstrumentstextlabelDescription of internal reporting procedures for discussing and assessing fair value measurements, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (iii)
documentationThe description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilitiestextlabelDescription of internal reporting procedures for discussing and assessing fair value measurements, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (iii)
documentationThe description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.
ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssetstextlabelDescription of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assetsDisclosure: IFRS 13.93 h (i)
documentationThe description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]]
ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription 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 instrumentsDisclosure: IFRS 13.93 h (i)
documentationThe description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity’s own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]]
ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilitiestextlabelDescription of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilitiesDisclosure: IFRS 13.93 h (i)
documentationThe description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]]
ifrs-fullDescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextlabelDescription of investment property, at cost or in accordance with IFRS 16 within fair value modelDisclosure: IAS 40.78 a
documentationThe description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property]
ifrs-fullDescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModeltextlabelDescription of investment property where fair value information is unreliable, cost modelDisclosure: IAS 40.79 e (i)
documentationThe description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]
ifrs-fullDescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncometextlabelDescription of investments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.11 A a
documentationThe description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullDescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomerstextlabelDescription of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customersDisclosure: IFRS 15.123
documentationThe description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers]
ifrs-fullDescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegmentstextlabelDescription of judgements made by management in applying aggregation criteria for operating segmentsDisclosure: IFRS 8.22 aa
documentationThe description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]
ifrs-fullDescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomerstextlabelDescription of judgements made in determining amount of costs to obtain or fulfil contracts with customersDisclosure: IFRS 15.127 a
documentationThe description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
ifrs-fullDescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRatetextlabelDescription of justification for using growth rate that exceeds long-term average growth rateDisclosure: IAS 36.134 d (iv)
documentationThe description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjectionstextlabelDescription of key assumptions on which management has based cash flow projectionsDisclosure: IAS 36.134 d (i), Disclosure: IAS 36.135 c
documentationThe description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposaltextlabelDescription of key assumptions on which management has based determination of fair value less costs of disposalDisclosure: IAS 36.130 f (iii), Disclosure: IAS 36.134 e (i)
documentationThe description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorisedtextlabelDescription of level of fair value hierarchy within which fair value measurement is categorisedDisclosure: IAS 36.130 f (i), Disclosure: IAS 36.134 e (iiA)
documentationThe description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of "costs of disposal") for a cash-generating unit (group of units’). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextlabelDescription of limitations of methods used in preparing sensitivity analysis for actuarial assumptionsDisclosure: IAS 19.145 b
documentationThe description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognisedtextlabelDescription of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognisedDisclosure: IFRS 3.B64 p (ii)
documentationThe description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustmentstextlabelDescription of line item in statement of comprehensive income that includes reclassification adjustmentsDisclosure: IFRS 7.24C b (v)
documentationThe description of the line item in the statement of comprehensive income that includes the reclassification adjustments. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods.
ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectivenesstextlabelDescription of line item in statement of comprehensive income that includes recognised hedge ineffectivenessDisclosure: IFRS 7.24C a (ii), Disclosure: IFRS 7.24C b (iii)
documentationThe description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullDescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItemtextlabelDescription of line item in statement of financial position that includes hedged itemDisclosure: IFRS 7.24B a (iii)
documentationThe description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]]
ifrs-fullDescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrumenttextlabelDescription of line item in statement of financial position that includes hedging instrumentDisclosure: IFRS 7.24 A b
documentationThe description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]]
ifrs-fullDescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextlabelDescription 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 combinationDisclosure: IFRS 3.B64 m
documentationThe description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]
ifrs-fullDescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextlabelDescription of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 l (iii)
documentationThe description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]
ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssetstextlabelDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assetsDisclosure: IFRS 13.93 e (ii)
documentationThe description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]
ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (ii)
documentationThe description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Entity’s own equity instruments [member]; Other comprehensive income]
ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilitiestextlabelDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (ii)
documentationThe description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]
ifrs-fullDescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognisedtextlabelDescription of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognisedDisclosure: IFRS 12.9B c
documentationThe description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssetstextlabelDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, assetsDisclosure: IFRS 13.93 e (i)
documentationThe description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]]
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (i)
documentationThe description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilitiestextlabelDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (i)
documentationThe description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]]
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurementtextlabelDescription 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 measurementDisclosure: IFRS 13.93 f
documentationThe description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurementtextlabelDescription 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 measurementDisclosure: IFRS 13.93 f
documentationThe description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurementtextlabelDescription 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 measurementDisclosure: IFRS 13.93 f
documentationThe description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]
ifrs-fullDescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncludedtextlabelDescription of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are includedDisclosure: IAS 36.126 a
documentationThe description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullDescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversedtextlabelDescription of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversedDisclosure: IAS 36.126 b
documentationThe description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-fullDescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16textlabelDescription of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16Disclosure: IAS 16.74 A b
documentationDescription of line item(s) in the statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16. [Refer: Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activities; Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities]
ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognisedtextlabelDescription of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognisedDisclosure: IFRS 12.29 b
documentationThe description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.
ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilitiestextlabelDescription of line items in statement of financial position which include lease liabilitiesDisclosure: IFRS 16.47 b
documentationThe description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]
ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssetstextlabelDescription of line items in statement of financial position which include right-of-use assetsDisclosure: IFRS 16.47 a (ii)
documentationThe description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]
ifrs-fullDescriptionOfLinkBetweenReimbursementRightAndRelatedObligationtextlabelDescription of link between reimbursement right and related obligationDisclosure: IAS 19.140 b
documentationThe description of the link between a reimbursement right and the related defined benefit obligation. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
ifrs-fullDescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombinationtextlabelDescription of major assumptions made concerning future events, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c
documentationThe description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullDescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisionstextlabelDescription of major assumptions made concerning future events, other provisionsDisclosure: IAS 37.85 b
documentationThe description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]
ifrs-fullDescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptionstextlabelDescription of management’s approach to determining values assigned to key assumptionsDisclosure: IAS 36.134 d (ii), Disclosure: IAS 36.134 e (ii), Disclosure: IAS 36.135 d
documentationThe description of management’s approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive.
ifrs-fullDescriptionOfManagingLiquidityRisktext blocklabelDisclosure of how entity manages liquidity risk [text block]Disclosure: IFRS 7.39 c
documentationThe disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]
ifrs-fullDescriptionOfMaterialReconcilingItemstextlabelDescription of material reconciling itemsDisclosure: IFRS 8.28
documentationThe description of all material reconciling items. [Refer: Material reconciling items [member]]
ifrs-fullDescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangementtextlabelDescription of maximum term of options granted for share-based payment arrangementDisclosure: IFRS 2.45 a
documentationThe description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
ifrs-fullDescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDatetextlabelDescription of measurement basis for non-controlling interest in acquiree recognised at acquisition dateDisclosure: IFRS 3.B64 o (i)
documentationThe description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date]
ifrs-fullDescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementstextlabelDescription of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.B42
documentationThe description of any measurement differences for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]
ifrs-fullDescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementstextlabelDescription of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.B42
documentationThe description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]
ifrs-fullDescriptionOfMethodOfSettlementForSharebasedPaymentArrangementtextlabelDescription of method of settlement for share-based payment arrangementDisclosure: IFRS 2.45 a
documentationThe description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
ifrs-fullDescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLosstextlabelDescription 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 lossDisclosure: IFRS 7.11 c
documentationThe description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability’s credit risk. [Refer: Credit risk [member]; Financial instruments, class [member]; Other comprehensive income]
ifrs-fullDescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextlabelDescription of methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsDisclosure: IAS 19.145 b
documentationThe description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullDescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 b
documentationThe description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssetstextlabelDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 e
documentationThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.
ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 e
documentationThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilitiestextlabelDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 e
documentationThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.
ifrs-fullDescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethodstextlabelDescription of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methodsDisclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThe description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.
ifrs-fullDescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssuetextlabelDescription of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issueDisclosure: IFRIC 17.17 c
documentationThe description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue]
ifrs-fullDescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of methods used to measure risks that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.124 b
documentationThe description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomerstextlabelDescription of methods used to recognise revenue from contracts with customersDisclosure: IFRS 15.124 a
documentationThe description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]
ifrs-fullDescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproachtextlabelDescription of method to recognise insurance acquisition cash flows when using premium allocation approachDisclosure: Effective 2023-01-01 IFRS 17.97 c
documentationThe description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
ifrs-fullDescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGrantedtextlabelDescription of method used and assumptions made to incorporate effects of expected early exercise, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.
ifrs-fullDescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomerstextlabelDescription of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customersDisclosure: IFRS 15.127 b
documentationThe description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
ifrs-fullDescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimatetext blocklabelDescription of nature of accounting errors in prior periods [text block]Disclosure: IAS 8.49 a
documentationThe description of the nature of accounting errors in prior periods.
ifrs-fullDescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsiderationtextlabelDescription of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of considerationDisclosure: IFRS 3.B67 a (iii)
documentationThe description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Business combinations [member]]
ifrs-fullDescriptionOfNatureAndAmountOfChangeInAccountingEstimatetext blocklabelDescription of nature of change in accounting estimate [text block]Disclosure: IAS 8.39
documentationThe description of the nature of changes in accounting estimates that have effects in the current period or are expected to have effects in future periods.
ifrs-fullDescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriodtextlabelDescription of nature and amount of change in estimate during final interim periodDisclosure: IAS 34.26
documentationThe description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed significantly during the final interim period of the financial year.
ifrs-fullDescriptionOfNatureAndCarryingAmountOfAssetsObtainedtextlabelDescription of nature of assets obtained by taking possession of collateral or calling on other credit enhancementsDisclosure: IFRS 7.38 a
documentationThe description of the nature of financial or non-financial assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]; Assets obtained by taking possession of collateral or calling on other credit enhancements; Financial assets]
ifrs-fullDescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegmentstextlabelDescription of nature and effect of any asymmetrical allocations to reportable segmentsDisclosure: IFRS 8.27 f
documentationThe description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable segments [member]]
ifrs-fullDescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatementstextlabelDescription of nature and extent of government grants for agricultural activity recognised in financial statementsDisclosure: IAS 41.57 a
documentationThe description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]
ifrs-fullDescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatementstextlabelDescription of nature and extent of government grants recognised in financial statementsDisclosure: IAS 20.39 b
documentationThe description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]
ifrs-fullDescriptionOfNatureAndExtentOfRateregulatedActivitytextlabelDescription of nature and extent of rate-regulated activityDisclosure: IFRS 14.30 a
documentationThe description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]]
ifrs-fullDescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParenttextlabelDescription of nature and extent of significant restrictions on transfer of funds to entityDisclosure: IFRS 12.19D a, Disclosure: IFRS 12.22 a
documentationThe description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances.
ifrs-fullDescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGrouptextlabelDescription 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 groupDisclosure: IFRS 12.13 b
documentationThe description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity’s ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Subsidiaries [member]]
ifrs-fullDescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssuetextlabelDescription of nature and financial effect of business combinations after reporting period before statements authorised for issueDisclosure: IFRS 3.59 b
documentationThe description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriodtextlabelDescription of nature and financial effect of business combinations during periodDisclosure: IFRS 3.59 a
documentationThe description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfNatureAndPurposeOfReservesWithinEquitytextlabelDescription of nature and purpose of reserves within equityDisclosure: IAS 1.79 b
documentationThe description of the nature and purpose of reserves within equity. [Refer: Other reserves]
ifrs-fullDescriptionOfNatureOfActivitiesOfBiologicalAssetstextlabelDescription of nature of activities of biological assetsDisclosure: IAS 41.46 a
documentationThe description of the nature of activities involving biological assets. [Refer: Biological assets]
ifrs-fullDescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYeartextlabelDescription of nature of assets with significant risk of material adjustments within next financial yearDisclosure: IAS 1.125 a
documentationThe description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
ifrs-fullDescriptionOfNatureOfBenefitsProvidedByPlantextlabelDescription of nature of benefits provided by planDisclosure: IAS 19.139 a (i)
documentationThe description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfNatureOfChangeInAccountingPolicytextlabelDescription of nature of change in accounting policyDisclosure: IAS 8.28 c
documentationThe description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]
ifrs-fullDescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLosstextlabelDescription 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 lossDisclosure: IFRS 8.27 e
documentationThe description of the nature of the changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments [member]]
ifrs-fullDescriptionOfNatureOfClassOfAssetsMeasuredAtFairValuetextlabelDescription of nature of class of assets measured at fair valueExample: IFRS 13.92, Example: IFRS 13.IE64 a
documentationThe description of the nature of the class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]
ifrs-fullDescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValuetextlabelDescription of nature of class of entity’s own equity instruments measured at fair valueExample: IFRS 13.92, Example: IFRS 13.IE64 a
documentationThe description of the nature of the class of the entity’s own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValuetextlabelDescription of nature of class of liabilities measured at fair valueExample: IFRS 13.92, Example: IFRS 13.IE64 a
documentationThe description of the nature of the class of liabilities being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]
ifrs-fullDescriptionOfNatureOfContingentAssetstextlabelDescription of nature of contingent assetsDisclosure: IAS 37.89
documentationThe description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity’s control.
ifrs-fullDescriptionOfNatureOfCounterpartytextlabelDescription of nature of counterpartyExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 b
documentationThe description of the nature of the party to a transaction other than the entity.
ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssetstextlabelDescription of nature of differences between measurements of reportable segments’ assets and entity’s assetsDisclosure: IFRS 8.27 c
documentationThe description of the nature of the differences between measurements of the reportable segments’ assets and the entity’s assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]
ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilitiestextlabelDescription of nature of differences between measurements of reportable segments’ liabilities and entity’s liabilitiesDisclosure: IFRS 8.27 d
documentationThe description of the nature of the differences between measurements of the reportable segments’ liabilities and the entity’s liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]
ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperationstextlabelDescription 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 operationsDisclosure: IFRS 8.27 b
documentationThe description of the nature of the differences between measurements of the reportable segments’ profits or losses and the entity’s profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. [Refer: Discontinued operations [member]; Reportable segments [member]]
ifrs-fullDescriptionOfNatureOfEntitysOperationsAndPrincipalActivitiestextlabelDescription of nature of entity’s operations and principal activitiesDisclosure: IAS 1.138 b
documentationThe description of the nature of the entity’s operations and principal activities.
ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithAssociatetextlabelDescription of nature of entity’s relationship with associateDisclosure: IFRS 12.21 a (ii)
documentationThe description of the nature of the entity’s relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity’s activities). [Refer: Associates [member]]
ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithJointOperationtextlabelDescription of nature of entity’s relationship with joint operationDisclosure: IFRS 12.21 a (ii)
documentationThe description of the nature of the entity’s relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity’s activities). [Refer: Joint operations [member]]
ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithJointVenturetextlabelDescription of nature of entity’s relationship with joint ventureDisclosure: IFRS 12.21 a (ii)
documentationThe description of the nature of the entity’s relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity’s activities). [Refer: Joint ventures [member]]
ifrs-fullDescriptionOfNatureOfFinancialStatementstextlabelDescription of nature of financial statementsDisclosure: IAS 1.51 b, Disclosure: IAS 27.16 a, Disclosure: IAS 27.17 a
documentationThe description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).
ifrs-fullDescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfertextlabelDescription of nature of goods or services that entity has promised to transferDisclosure: IFRS 15.119 c
documentationThe description of the nature of the goods or services that the entity has promised to transfer to customers.
ifrs-fullDescriptionOfNatureOfImpendingChangeInAccountingPolicytextlabelDescription of nature of impending change in accounting policyExample: IAS 8.31 b
documentationThe description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued but is not yet effective.
ifrs-fullDescriptionOfNatureOfIndividualAssettextlabelDescription of nature of individual assetDisclosure: IAS 36.130 c (i)
documentationThe description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]
ifrs-fullDescriptionOfNatureOfInterestInFundstextlabelDescription of nature of interest in fundsDisclosure: IFRIC 5.11
documentationThe description of the nature of the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.
ifrs-fullDescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4textlabelDescription of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4Disclosure: Expiry date 2023-01-01 IFRS 4.39C a
documentationThe description of the nature of the liabilities connected with insurance that are not liabilities arising from contracts within the scope of IFRS 4.
ifrs-fullDescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYeartextlabelDescription of nature of liabilities with significant risk of material adjustments within next financial yearDisclosure: IAS 1.125 a
documentationThe description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
ifrs-fullDescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSstextlabelDescription of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSsDisclosure: IFRS 1.22 b
documentationThe description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]
ifrs-fullDescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformationtextlabelDescription of nature of necessary adjustments to provide comparative informationDisclosure: IAS 1.42 b
documentationThe description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified.
ifrs-fullDescriptionOfNatureOfNonadjustingEventAfterReportingPeriodtextlabelDescription of nature of non-adjusting event after reporting periodDisclosure: IAS 10.21 a
documentationThe description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
ifrs-fullDescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssuetextlabelDescription of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issueDisclosure: IFRIC 17.17 a
documentationThe description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.
ifrs-fullDescriptionOfNatureOfObligationContingentLiabilitiestextlabelDescription of nature of obligation, contingent liabilitiesDisclosure: IAS 37.86
documentationThe description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullDescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombinationtextlabelDescription of nature of obligation, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B64 j (i), Disclosure: IFRS 3.B67 c
documentationThe description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullDescriptionOfNatureOfObligationOtherProvisionstextlabelDescription of nature of obligation, other provisionsDisclosure: IAS 37.85 a
documentationThe description of the nature of the obligation for other provisions. [Refer: Other provisions]
ifrs-fullDescriptionOfNatureOfReclassificationOrChangesInPresentationtextlabelDescription of nature of reclassifications or changes in presentationDisclosure: IAS 1.41 a
documentationThe description of the nature of reclassifications or changes in presentation.
ifrs-fullDescriptionOfNatureOfRegulatoryRatesettingProcesstextlabelDescription of nature of regulatory rate-setting processDisclosure: IFRS 14.30 a
documentationThe description of the nature of the regulatory rate-setting process.
ifrs-fullDescriptionOfNatureOfRelatedPartyRelationshiptextlabelDescription of nature of related party relationshipDisclosure: IAS 24.18
documentationThe description of the nature of the related party relationships. [Refer: Related parties [member]]
ifrs-fullDescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilitiestextlabelDescription of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilitiesDisclosure: IFRS 7.42D c
documentationThe description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity’s use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]
ifrs-fullDescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPowertextlabelDescription of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rightsExample: IFRS 12.9 b
documentationThe description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights.
ifrs-fullDescriptionOfNatureOfRisksBeingHedgedtextlabelDescription of nature of risks being hedgedDisclosure: Expiry date 2023-01-01 IFRS 7.22 c
documentationThe description of the nature of risks being hedged.
ifrs-fullDescriptionOfNatureOfVoluntaryChangeInAccountingPolicytextlabelDescription of nature of voluntary change in accounting policyDisclosure: IAS 8.29 a
documentationThe description of the nature of a voluntary change in accounting policy.
ifrs-fullDescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassifiedtextlabelDescription of non-current asset or disposal group held for sale which were sold or reclassifiedDisclosure: IFRS 5.41 a
documentationThe description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-fullDescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssetstextlabelDescription of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produceDisclosure: IAS 41.46 b
documentationThe description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]
ifrs-fullDescriptionOfObjectivesPoliciesAndProcessesForManagingRisktextlabelDescription of objectives, policies and processes for managing riskDisclosure: IFRS 7.33 b
documentationThe description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRiskstextlabelDescription of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risksDisclosure: Expiry date 2023-01-01 IFRS 4.39 a
documentationThe description of the entity’s objectives, policies and processes for managing the risks that arise from insurance contracts and the methods used to manage those risks. [Refer: Types of insurance contracts [member]]
ifrs-fullDescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.124 b
documentationThe description of the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligationstextlabelDescription of obligations for returns, refunds and other similar obligationsDisclosure: IFRS 15.119 d
documentationThe description of obligations for returns, refunds and other similar obligations in contracts with customers.
ifrs-fullDescriptionOfOptionLifeShareOptionsGrantedX.XX durationlabelOption life, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe option life of share options granted.
ifrs-fullDescriptionOfOptionPricingModelShareOptionsGrantedtextlabelDescription of option pricing model, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]
ifrs-fullDescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatementstext blocklabelDescription of other accounting policies relevant to understanding of financial statements [text block]Disclosure: IAS 1.117 b – Expiry date 2023-01-01
documentationThe description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.
ifrs-fullDescriptionOfOtherEquityInteresttextlabelDescription of rights, preferences and restrictions attaching to category of equity interest by entity without share capitalDisclosure: IAS 1.80
documentationThe description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest]
ifrs-fullDescriptionOfOtherInformationUsedToAssessCreditQualitytextlabelDescription of other information used to assess credit qualityExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 d
documentationThe description of the information used to assess the credit quality of financial assets with credit risk that are neither past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]]
ifrs-fullDescriptionOfOtherInputsToOptionsPricingModelShareOptionsGrantedtextlabelDescription of other inputs to options pricing model, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]
ifrs-fullDescriptionOfOtherTransactionsThatAreCollectivelySignificanttextlabelDescription of other transactions that are collectively significantDisclosure: IAS 24.26 b (ii)
documentationThe description of transactions with government that has control, joint control or significant influence over the reporting entity and the entities under control, joint control or significant influence of that government that are collectively, but not individually, significant.
ifrs-fullDescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServicestextlabelDescription of performance obligations to arrange for another party to transfer goods or servicesDisclosure: IFRS 15.119 c
documentationThe description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]]
ifrs-fullDescriptionOfPeriodsWhenCashFlowsAffectProfitOrLosstextlabelDescription of periods when cash flows affect profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.23 a
documentationThe description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]
ifrs-fullDescriptionOfPeriodsWhenCashFlowsExpectedToOccurtextlabelDescription of periods when cash flows expected to occurDisclosure: Expiry date 2023-01-01 IFRS 7.23 a
documentationThe description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]
ifrs-fullDescriptionOfPlanAmendmentsCurtailmentsAndSettlementstextlabelDescription of plan amendments, curtailments and settlementsDisclosure: IAS 19.139 c
documentationThe description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperationstext blocklabelDescription of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]Disclosure: IFRS 7.38 b
documentationThe description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are not readily convertible into cash. [Refer: Guarantees [member]]
ifrs-fullDescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntitiestext blocklabelDescription of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]Disclosure: IAS 19.149 b
documentationThe description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssetstextlabelDescription of policy for determining when transfers between levels are deemed to have occurred, assetsDisclosure: IFRS 13.93 c, Disclosure: IFRS 13.93 e (iv), Disclosure: IFRS 13.95
documentationThe description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.
ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstrumentstextlabelDescription of policy for determining when transfers between levels are deemed to have occurred, entity’s own equity instrumentsDisclosure: IFRS 13.93 c, Disclosure: IFRS 13.93 e (iv), Disclosure: IFRS 13.95
documentationThe description of the policy for determining when transfers of the entity’s own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilitiestextlabelDescription of policy for determining when transfers between levels are deemed to have occurred, liabilitiesDisclosure: IFRS 13.93 c, Disclosure: IFRS 13.93 e (iv), Disclosure: IFRS 13.95
documentationThe description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.
ifrs-fullDescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15RetrospectivelytextlabelDescription of practical expedients used when applying IFRS 15 retrospectivelyDisclosure: IFRS 15.C6 a
documentationThe description of the practical expedients that have been used when applying IFRS 15 retrospectively.
ifrs-fullDescriptionOfPresentationCurrencytextlabelDescription of presentation currencyDisclosure: IAS 1.51 d, Disclosure: IAS 21.53
documentationThe description of the currency in which the financial statements are presented.
ifrs-fullDescriptionOfPrimaryReasonsForBusinessCombinationtextlabelDescription of primary reasons for business combinationDisclosure: IFRS 3.B64 d
documentationThe description of the primary reasons for a business combination. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssetstextlabelDescription of process for analysing changes in fair value measurements, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 c
documentationThe description of the process for analysing changes in the fair value measurements of assets from period to period.
ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstrumentstextlabelDescription of process for analysing changes in fair value measurements, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 c
documentationThe description of the process for analysing changes in the fair value measurements of the entity’s own equity instruments from period to period. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilitiestextlabelDescription of process for analysing changes in fair value measurements, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 c
documentationThe description of the process for analysing changes in the fair value measurements of liabilities from period to period.
ifrs-fullDescriptionOfRatingAgenciesUsedtextlabelDescription of rating agencies usedExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 b
documentationThe description of credit rating agencies used to evaluate the credit quality of the entity’s financial assets. [Refer: Financial assets]
ifrs-fullDescriptionOfReasonForChangeInFunctionalCurrencytextlabelDescription of reason for change in functional currencyDisclosure: IAS 21.54
documentationThe description of the reason for a change in the entity’s functional currency. The functional currency is the currency of the primary economic environment in which the entity operates.
ifrs-fullDescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysistextlabelDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysisDisclosure: IFRS 7.40 c
documentationThe description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]
ifrs-fullDescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncometextlabelDescription of reason for disposing of investments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.11B a
documentationThe description of the reason for disposing of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]
ifrs-fullDescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurancetextlabelDescription of reason for reassessment whether insurer’s activities are predominantly connected with insuranceDisclosure: Expiry date 2023-01-01 IFRS 4.39C c (i)
documentationThe description of the reason for the reassessment whether an insurer’s activities are predominantly connected with insurance.
ifrs-fullDescriptionOfReasonForReclassificationOrChangesInPresentationtextlabelDescription of reason for reclassifications or changes in presentationDisclosure: IAS 1.41 c
documentationThe description of the reason for the reclassifications or changes in presentation.
ifrs-fullDescriptionOfReasonForUsingLongerOrShorterReportingPeriodtextlabelDescription of reason for using longer or shorter reporting periodDisclosure: IAS 1.36 a
documentationThe description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
ifrs-fullDescriptionOfReasonForUsingPresentationAlternativetextlabelDescription of reason for using presentation alternativeDisclosure: IFRS 7.11 A b
documentationThe description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]
ifrs-fullDescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCosttextlabelDescription of reason for derecognition of financial assets measured at amortised costDisclosure: IFRS 7.20 A
documentationThe description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
ifrs-fullDescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresenttextlabelDescription 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 representedDisclosure: IFRS 7.11 b
documentationThe description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk [member]; Financial assets; Financial liabilities]
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssetstextlabelDescription of reasons for change in valuation technique used in fair value measurement, assetsDisclosure: IFRS 13.93 d
documentationThe description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of reasons for change in valuation technique used in fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 d
documentationThe description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilitiestextlabelDescription of reasons for change in valuation technique used in fair value measurement, liabilitiesDisclosure: IFRS 13.93 d
documentationThe description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposaltextlabelDescription of reasons for change in valuation technique used to measure fair value less costs of disposalDisclosure: IAS 36.130 f (ii), Disclosure: IAS 36.134 e (iiB)
documentationThe description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]
ifrs-fullDescriptionOfReasonsForChangeOfInvestmentEntityStatustextlabelDescription of reasons for change of investment entity statusDisclosure: IFRS 12.9B
documentationThe description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]
ifrs-fullDescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextlabelDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsDisclosure: IAS 19.145 c
documentationThe description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
ifrs-fullDescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17textlabelDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 c
documentationThe description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethodstextlabelDescription of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methodsDisclosure: Effective 2023-01-01 IFRS 17.117 b
documentationThe description of the reasons for changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.
ifrs-fullDescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentifiedtextlabelDescription of reasons for changing way cash-generating unit is identifiedDisclosure: IAS 36.130 d (iii)
documentationThe description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]
ifrs-fullDescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristicstextlabelDescription of reasons for concluding that entity is investment entity if it does not have one or more typical characteristicsDisclosure: IFRS 12.9 A
documentationThe description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]]
ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17textlabelDescription of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.C33 b
documentationThe description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 at the date of initial application of IFRS 17.
ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationtextlabelDescription of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensationDisclosure: IFRS 9.7.2.34 d
documentationThe description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9textlabelDescription of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9Disclosure: IFRS 7.42 J b
documentationThe description of the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application of IFRS 9.
ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationtextlabelDescription of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensationDisclosure: IFRS 9.7.2.34 d
documentationThe description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullDescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9MadeByIFRS17textlabelDescription of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 d
documentationThe description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss; Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated]
ifrs-fullDescriptionOfReasonsForFairValueMeasurementAssetstextlabelDescription of reasons for fair value measurement, assetsDisclosure: IFRS 13.93 a
documentationThe description of the reasons for the fair value measurement of assets.
ifrs-fullDescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of reasons for fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 a
documentationThe description of the reasons for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfReasonsForFairValueMeasurementLiabilitiestextlabelDescription of reasons for fair value measurement, liabilitiesDisclosure: IFRS 13.93 a
documentationThe description of the reasons for the fair value measurement of liabilities.
ifrs-fullDescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSotextlabelDescription of reasons for providing support to structured entity without having contractual obligation to do soDisclosure: IFRS 12.15 b, Disclosure: IFRS 12.30 b
documentationThe description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support.
ifrs-fullDescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSotextlabelDescription of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soDisclosure: IFRS 12.19E b
documentationThe description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssetstextlabelDescription of reasons for transfers into Level 3 of fair value hierarchy, assetsDisclosure: IFRS 13.93 e (iv)
documentationThe description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentstextlabelDescription of reasons for transfers into Level 3 of fair value hierarchy, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iv)
documentationThe description of the reasons for transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilitiestextlabelDescription of reasons for transfers into Level 3 of fair value hierarchy, liabilitiesDisclosure: IFRS 13.93 e (iv)
documentationThe description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquitytextlabelDescription of reasons for transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive incomeDisclosure: IFRS 7.10 c
documentationThe description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssetstextlabelDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assetsDisclosure: IFRS 13.93 c
documentationThe description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstrumentstextlabelDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instrumentsDisclosure: IFRS 13.93 c
documentationThe description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilitiestextlabelDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilitiesDisclosure: IFRS 13.93 c
documentationThe description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssetstextlabelDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assetsDisclosure: IFRS 13.93 c
documentationThe description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstrumentstextlabelDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instrumentsDisclosure: IFRS 13.93 c
documentationThe description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilitiestextlabelDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilitiesDisclosure: IFRS 13.93 c
documentationThe description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssetstextlabelDescription of reasons for transfers out of Level 3 of fair value hierarchy, assetsDisclosure: IFRS 13.93 e (iv)
documentationThe description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentstextlabelDescription of reasons for transfers out of Level 3 of fair value hierarchy, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iv)
documentationThe description of the reasons for transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilitiestextlabelDescription of reasons for transfers out of Level 3 of fair value hierarchy, liabilitiesDisclosure: IFRS 13.93 e (iv)
documentationThe description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
ifrs-fullDescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformationtextlabelDescription of reasons why applying new accounting policy provides reliable and more relevant informationDisclosure: IAS 8.29 b
documentationThe description of reasons why applying a new accounting policy provides reliable and more relevant information.
ifrs-fullDescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncompletetextlabelDescription of reasons why initial accounting for business combination is incompleteDisclosure: IFRS 3.B67 a (i)
documentationThe description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]]
ifrs-fullDescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliablytextlabelDescription of reasons why liability cannot be measured reliablyDisclosure: IFRS 3.B64 j (ii)
documentationThe description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullDescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercometextlabelDescription of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per centExample: IFRS 12.9 e
documentationThe description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity.
ifrs-fullDescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercometextlabelDescription of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per centExample: IFRS 12.9 d
documentationThe description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity.
ifrs-fullDescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLawtextlabelDescription of reasons why separate financial statements are prepared if not required by lawDisclosure: IAS 27.17 a
documentationThe description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]
ifrs-fullDescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchasetextlabelDescription of reasons why bargain purchase transaction resulted in gainDisclosure: IFRS 3.B64 n (ii)
documentationThe description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]
ifrs-fullDescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPreparedtextlabelDescription of fact that exemption from consolidation has been usedDisclosure: IAS 27.16 a
documentationThe description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]
ifrs-fullDescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSstextlabelDescription of reason why entity is resuming application of IFRSsDisclosure: IFRS 1.23 A b
documentationThe description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs.
ifrs-fullDescriptionOfReasonWhyEntityStoppedApplyingIFRSstextlabelDescription of reason why entity stopped applying IFRSsDisclosure: IFRS 1.23 A a
documentationThe description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying IFRSs.
ifrs-fullDescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturestextlabelDescription of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.113 a
documentationThe description of the reason why an entity was required to change the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]
ifrs-fullDescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControltextlabelDescription of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rightsExample: IFRS 12.9 a
documentationThe description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights.
ifrs-fullDescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliabletextlabelDescription of reason why fair value of goods or services received cannot be reliably estimatedDisclosure: IFRS 2.49
documentationThe description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based payment transactions with parties other than employees can be estimated reliably was rebutted.
ifrs-fullDescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparabletextlabelDescription of fact that amounts presented in financial statements are not entirely comparableDisclosure: IAS 1.36 b
documentationThe description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
ifrs-fullDescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUsetextlabelDescription of reason why non-financial asset is being used in manner different from highest and best useDisclosure: IFRS 13.93 i
documentationThe description of the reason why a non-financial asset is being used in a manner that is different from the use that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used.
ifrs-fullDescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrencytextlabelDescription of reason why presentation currency is different from functional currencyDisclosure: IAS 21.53
documentationThe description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates.
ifrs-fullDescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticabletextlabelDescription of reason why reclassification of comparative amounts is impracticableDisclosure: IAS 1.42 a
documentationThe description of the reason why the reclassification of comparative amounts is impracticable.
ifrs-fullDescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversibletextlabelDescription of reason why regulatory deferral account balance is no longer fully recoverable or reversibleDisclosure: IFRS 14.36
documentationThe description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]
ifrs-fullDescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlantextlabelDescription of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit planDisclosure: IAS 19.148 d (ii)
documentationThe description of the reason why sufficient information is not available to enable the entity to account for a multi-employer or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociatetextlabelDescription of reason why using different reporting date or period for associateDisclosure: IFRS 12.22 b (ii)
documentationThe description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Associates [member]]
ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenturetextlabelDescription of reason why using different reporting date or period for joint ventureDisclosure: IFRS 12.22 b (ii)
documentationThe description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Joint ventures [member]]
ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiarytextlabelDescription of reason why using different reporting date or period for subsidiaryDisclosure: IFRS 12.11 b
documentationThe description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent’s financial statements. [Refer: Subsidiaries [member]]
ifrs-fullDescriptionOfRedesignatedFinancialAssetstextlabelDescription of redesignated financial assetsDisclosure: IFRS 1.29
documentationThe description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]
ifrs-fullDescriptionOfRedesignatedFinancialLiabilitiestextlabelDescription of redesignated financial liabilitiesDisclosure: Expiry date 2023-01-01 IFRS 1.29, Disclosure: IFRS 1.29 A
documentationThe description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]
ifrs-fullDescriptionOfRegulatoryFrameworkInWhichPlanOperatestextlabelDescription of regulatory framework in which plan operatesDisclosure: IAS 19.139 a (ii)
documentationThe description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfRelationshipBetweenInternalAndExternalRatingstextlabelDescription of relationship between internal and external ratingsExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 d, Example: Expiry date 2023-01-01 IFRS 7.IG25 c
documentationThe description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]]
ifrs-fullDescriptionOfReportableSegmentToWhichIndividualAssetBelongstextlabelDescription of reportable segment to which individual asset belongsDisclosure: IAS 36.130 c (ii)
documentationThe description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]
ifrs-fullDescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipmenttextlabelDescription of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipmentDisclosure: IAS 16.77 f
documentationThe description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment]
ifrs-fullDescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssetstextlabelDescription of restrictions on distribution of revaluation surplus to shareholders, right-of-use assetsDisclosure: IFRS 16.57
documentationThe description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
ifrs-fullDescriptionOfRetirementBenefitPlantextlabelDescription of retirement benefit planDisclosure: IAS 26.36
documentationThe description of a retirement benefit plan, either as part of the financial statements or in a separate report.
ifrs-fullDescriptionOfRetirementBenefitsPromisedToParticipantstextlabelDescription of retirement benefits promised to participantsDisclosure: IAS 26.36 e
documentationThe description of the retirement benefits promised to participants in retirement benefit plans.
ifrs-fullDescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementtextlabelDescription of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreementDisclosure: IFRS 7.13E
documentationThe description of the rights of set-off associated with the entity’s recognised financial assets subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets]
ifrs-fullDescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementtextlabelDescription of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreementDisclosure: IFRS 7.13E
documentationThe description of the rights of set-off associated with the entity’s recognised financial liabilities subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities]
ifrs-fullDescriptionOfRiskFreeInterestRateShareOptionsGrantedX.XX durationlabelRisk free interest rate, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option’s remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]]
ifrs-fullDescriptionOfRisksToWhichPlanExposesEntitytextlabelDescription of risks to which plan exposes entityDisclosure: IAS 19.139 b
documentationThe description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssetstextlabelDescription of sensitivity of fair value measurement to changes in unobservable inputs, assetsDisclosure: IFRS 13.93 h (i)
documentationThe description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to those inputs might result in a higher or lower fair value measurement.
ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentstextlabelDescription of sensitivity of fair value measurement to changes in unobservable inputs, entity’s own equity instrumentsDisclosure: IFRS 13.93 h (i)
documentationThe description of the sensitivity of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiestextlabelDescription of sensitivity of fair value measurement to changes in unobservable inputs, liabilitiesDisclosure: IFRS 13.93 h (i)
documentationThe description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement.
ifrs-fullDescriptionOfServiceConcessionArrangementtextlabelDescription of service concession arrangementDisclosure: SIC 29.6 a
documentationThe description of the service concession arrangement. [Refer: Service concession arrangements [member]]
ifrs-fullDescriptionOfSharedCharacteristicForConcentrationtextlabelDescription of shared characteristic for concentrationDisclosure: IFRS 7.B8 b
documentationThe description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Financial instruments, class [member]]
ifrs-fullDescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17textlabelDescription of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.127
documentationThe description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefitstextlabelDescription of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefitsDisclosure: IAS 26.35 e
documentationThe description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [member]; Actuarial present value of promised retirement benefits]
ifrs-fullDescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReformtextlabelDescription of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reformDisclosure: IFRS 7.24H d
documentationThe description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform.
ifrs-fullDescriptionOfSignificantConcentrationsOfRiskRelatedToPlantextlabelDescription of significant concentrations of risk related to planDisclosure: IAS 19.139 b
documentationThe description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [member]; Market risk [member]]
ifrs-fullDescriptionOfSignificantEventsAndTransactionstextlabelDescription of significant events and transactionsDisclosure: IAS 34.15
documentationThe description, in the entity’s interim financial report, of events and transactions that are significant to an understanding of the changes in the financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report.
ifrs-fullDescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognisedtextlabelDescription of significant intangible assets controlled by entity but not recognisedExample: IAS 38.128 b
documentationThe description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in 1998 was effective. [Refer: Intangible assets other than goodwill]
ifrs-fullDescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipaltextlabelDescription of significant judgements and assumptions made in determining that entity is agent or principalExample: IFRS 12.9 c
documentationThe description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.
ifrs-fullDescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServicestextlabelDescription of significant judgements made in evaluating when customer obtains control of promised goods or servicesDisclosure: IFRS 15.125
documentationThe description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.
ifrs-fullDescriptionOfSignificantPaymentTermsInContractsWithCustomerstextlabelDescription of significant payment terms in contracts with customersDisclosure: IFRS 15.119 b
documentationThe description of the significant payment terms in contracts with customers.
ifrs-fullDescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGrouptextlabelDescription of significant restrictions on entity’s ability to access or use assets and settle liabilities of groupDisclosure: IFRS 12.13 a
documentationThe description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity’s ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Subsidiaries [member]]
ifrs-fullDescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationshiptextlabelDescription of sources of hedge ineffectiveness expected to affect hedging relationshipDisclosure: IFRS 7.23D
documentationThe description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullDescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationshiptextlabelDescription of sources of hedge ineffectiveness that emerged in hedging relationshipDisclosure: IFRS 7.23E
documentationThe description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullDescriptionOfSourcesOfRevenueForAllOtherSegmentstextlabelDescription of sources of revenue for all other segmentsDisclosure: IFRS 8.16
documentationThe description of the sources of the revenue included in the "all other segments" category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue]
ifrs-fullDescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisktextlabelDescription of technique other than confidence level technique used for determining risk adjustment for non-financial riskDisclosure: Effective 2023-01-01 IFRS 17.119
documentationThe description of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]
ifrs-fullDescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilitiestextlabelDescription of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilitiesDisclosure: IFRS 7.14 b
documentationThe description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]
ifrs-fullDescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntitytextlabelDescription of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entityDisclosure: IFRS 12.19F
documentationThe description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]
ifrs-fullDescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntitytextlabelDescription of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entityDisclosure: IFRS 12.14, Example: IFRS 12.B26 a
documentationThe description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]]
ifrs-fullDescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfSharestextlabelDescription of terms of shares reserved for issue under options and contracts for sale of sharesDisclosure: IAS 1.79 a (vii)
documentationThe description of terms of shares reserved for issue under options and contracts for the sale of shares.
ifrs-fullDescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquitytextlabelDescription of timing and reason of reclassification between financial liabilities and equityDisclosure: IAS 1.80 A
documentationThe description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]
ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssetstextlabelDescription of to whom group within entity that decides entity’s valuation policies and procedures reports, assetsExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (ii)
documentationThe description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets reports to.
ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstrumentstextlabelDescription of to whom group within entity that decides entity’s valuation policies and procedures reports, entity’s own equity instrumentsExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (ii)
documentationThe description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments reports to. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilitiestextlabelDescription of to whom group within entity that decides entity’s valuation policies and procedures reports, liabilitiesExample: IFRS 13.93 g, Example: IFRS 13.IE65 a (ii)
documentationThe description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities reports to.
ifrs-fullDescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstandingtextlabelDescription of transactions after reporting period that significantly change number of ordinary shares outstandingDisclosure: IAS 33.70 d
documentationThe description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]]
ifrs-fullDescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstandingtextlabelDescription of transactions after reporting period that significantly change number of potential ordinary shares outstandingDisclosure: IAS 33.70 d
documentationThe description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary share transactions [member]]
ifrs-fullDescriptionOfTransactionsWithRelatedPartytextlabelDescription of transactions with related partyDisclosure: IAS 24.18
documentationThe description of related party transactions. [Refer: Related parties [member]]
ifrs-fullDescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRStextlabelDescription of transitional provisions of initially applied IFRSDisclosure: IAS 8.28 d
documentationThe description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]
ifrs-fullDescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriodstextlabelDescription of transitional provisions of initially applied IFRS that might have effect on future periodsDisclosure: IAS 8.28 e
documentationThe description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]
ifrs-fullDescriptionOfTypeOfHedgetextlabelDescription of type of hedgeDisclosure: Expiry date 2023-01-01 IFRS 7.22 a
documentationThe description of the type of a hedge used by the entity.
ifrs-fullDescriptionOfTypeOfPlantextlabelDescription of type of planDisclosure: IAS 19.139 a
documentationThe general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfTypeOfRetirementBenefitPlantextlabelDescription of type of retirement benefit planDisclosure: IAS 26.36 c
documentationThe description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]]
ifrs-fullDescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSotextlabelDescription of type of support provided to structured entity without having contractual obligation to do soDisclosure: IFRS 12.15 a, Disclosure: IFRS 12.30 a
documentationThe description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so]
ifrs-fullDescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSotextlabelDescription of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soDisclosure: IFRS 12.19E a
documentationThe description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullDescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethodstextlabelDescription of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methodsDisclosure: Effective 2023-01-01 IFRS 17.117 b
documentationThe description of the types of contracts affected by changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.
ifrs-fullDescriptionOfTypesOfIncomeFromStructuredEntitiestextlabelDescription of types of income from structured entitiesDisclosure: IFRS 12.27 b, Example: IFRS 12.B26 c
documentationThe description of the types of income from structured entities. [Refer: Income from structured entities]
ifrs-fullDescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenuestextlabelDescription of types of products and services from which each reportable segment derives its revenuesDisclosure: IFRS 8.22 b
documentationThe description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [member]; Revenue]
ifrs-fullDescriptionOfTypesOfWarrantiesAndRelatedObligationstextlabelDescription of types of warranties and related obligationsDisclosure: IFRS 15.119 e
documentationThe description of types of warranties and related obligations in contracts with customers.
ifrs-fullDescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcerntext blocklabelDisclosure of uncertainties of entity’s ability to continue as going concern [text block]Disclosure: IAS 1.25
documentationThe disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern.
ifrs-fullDescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivitytextlabelDescription of unfulfilled conditions and other contingencies attached to government grant for agricultural activityDisclosure: IAS 41.57 b
documentationThe description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants]
ifrs-fullDescriptionOfUsefulLifeBiologicalAssetsAtCosttextlabelDescription of useful life, biological assets, at costDisclosure: IAS 41.54 e
documentationDescription of useful life used for biological assets. [Refer: Biological assets]
ifrs-fullDescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwilltextlabelDescription of useful life, intangible assets other than goodwillDisclosure: IAS 38.118 a
documentationDescription of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
ifrs-fullDescriptionOfUsefulLifeInvestmentPropertyCostModeltextlabelDescription of useful life, investment property, cost modelDisclosure: IAS 40.79 b
documentationDescription of useful life used for investment property. [Refer: Investment property]
ifrs-fullDescriptionOfUsefulLifePropertyPlantAndEquipmenttextlabelDescription of useful life, property, plant and equipmentDisclosure: IAS 16.73 c
documentationDescription of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementAssetstextlabelDescription of valuation processes used in fair value measurement, assetsDisclosure: IFRS 13.93 g
documentationThe description of the valuation processes used by the entity for the fair value measurement of assets (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).
ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of valuation processes used in fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 g
documentationThe description of the valuation processes used by the entity for the fair value measurement of its own equity instruments (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).
ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilitiestextlabelDescription of valuation processes used in fair value measurement, liabilitiesDisclosure: IFRS 13.93 g
documentationThe description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).
ifrs-fullDescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValuetextlabelDescription of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair valueDisclosure: IFRS 3.B64 o (ii)
documentationThe description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Business combinations [member]; Valuation techniques [member]]
ifrs-fullDescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsiderationtextlabelDescription of valuation techniques and key model inputs used to measure contingent considerationDisclosure: IFRS 3.B67 b (iii)
documentationThe description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques [member]]
ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementAssetstextlabelDescription of valuation techniques used in fair value measurement, assetsDisclosure: IFRS 13.93 d
documentationThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextlabelDescription of valuation techniques used in fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 d
documentationThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity’s own equity instruments. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilitiestextlabelDescription of valuation techniques used in fair value measurement, liabilitiesDisclosure: IFRS 13.93 d
documentationThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]
ifrs-fullDescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposaltextlabelDescription of valuation techniques used to measure fair value less costs of disposalDisclosure: IAS 36.130 f (ii), Disclosure: IAS 36.134 e
documentationThe description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques [member]]
ifrs-fullDescriptionOfVestingRequirementsForSharebasedPaymentArrangementtextlabelDescription of vesting requirements for share-based payment arrangementDisclosure: IFRS 2.45 a
documentationThe description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
ifrs-fullDescriptionOfVoluntaryChangeInAccountingPolicytext blocklabelDisclosure of voluntary change in accounting policy [text block]Disclosure: IAS 8.29
documentationThe disclosure of a voluntary change in accounting policy.
ifrs-fullDescriptionOfWhenEntityTypicallySatisfiesPerformanceObligationstextlabelDescription of when entity typically satisfies performance obligationsDisclosure: IFRS 15.119 a
documentationThe description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [member]]
ifrs-fullDescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherPartiestextlabelDescription of whether entity is required to absorb losses of structured entities before other partiesExample: IFRS 12.B26 d
documentationThe description of whether the entity is required to absorb losses of structured entities before other parties.
ifrs-fullDescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproachtextlabelDescription of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approachDisclosure: Effective 2023-01-01 IFRS 17.97 b
documentationThe description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
ifrs-fullDescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValuetextlabelDescription of whether investment in associate is measured using equity method or at fair valueDisclosure: IFRS 12.21 b (i)
documentationThe description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Associates [member]]
ifrs-fullDescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValuetextlabelDescription of whether investment in joint venture is measured using equity method or at fair valueDisclosure: IFRS 12.21 b (i)
documentationThe description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Joint ventures [member]]
ifrs-fullDescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminabletextlabelDescription of whether there are potential income tax consequences not practicably determinableDisclosure: IAS 12.82 A
documentationThe description of whether there are potential income tax consequences not practically determinable that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]
ifrs-fullDescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurementtextlabelDescription of whether third-party credit enhancement is reflected in fair value measurementDisclosure: IFRS 13.98
documentationThe description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]
ifrs-fullDescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRStextlabelDescription whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRSDisclosure: IAS 8.28 b
documentationThe description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]]
ifrs-fullDesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractlabelDesignated financial liabilities at fair value through profit or loss [abstract]
ifrs-fullDesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstractlabelDesignated loans or receivables at fair value through profit or loss [abstract]
ifrs-fullDestructionOfMajorProductionPlantMembermemberlabelDestruction of major production plant [member]Example: IAS 10.22 d
documentationThis member stands for destruction of a major production plant.
ifrs-fullDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentstextlabelExplanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based paymentsDisclosure: IFRS 2.46
documentationThe explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Share-based payment arrangements [member]]
ifrs-fullDifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributedX duration, creditlabelDifference between carrying amount of dividends payable and carrying amount of non-cash assets distributedDisclosure: IFRIC 17.15
documentationThe amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]]
ifrs-fullDifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligationX instantlabelDifference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligationDisclosure: IFRS 7.10 A b, Disclosure: IFRS 7.10 b
documentationThe amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]]
ifrs-fullDilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinarySharesX.XX durationlabelDiluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationDiluted earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations [member]]
ifrs-fullDilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinarySharesX.XX durationlabelDiluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationDiluted earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]]
ifrs-fullDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesX.XX durationlabelDiluted earnings (loss) per instrument, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationDiluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula.
totalLabelTotal diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares
ifrs-fullDilutedEarningsLossPerShareX.XX durationlabelDiluted earnings (loss) per shareDisclosure: IAS 33.66, Disclosure: IAS 33.67
documentationThe 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]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Basic earnings (loss) per share" when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
totalLabelTotal diluted earnings (loss) per share
ifrs-fullDilutedEarningsLossPerShareFromContinuingOperationsX.XX durationlabelDiluted earnings (loss) per share from continuing operationsDisclosure: IAS 33.66, Disclosure: IAS 33.67
documentationDiluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Basic earnings (loss) per share from continuing operations" when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationlabelDiluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxDisclosure: IAS 33.67, Disclosure: IFRS 14.26
documentationDiluted 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]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax" when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullDilutedEarningsLossPerShareFromDiscontinuedOperationsX.XX durationlabelDiluted earnings (loss) per share from discontinued operationsDisclosure: IAS 33.67, Disclosure: IAS 33.68
documentationDiluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Basic earnings (loss) per share from discontinued operations" when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationlabelDiluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxDisclosure: IAS 33.67, Disclosure: IFRS 14.26
documentationDiluted 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]]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax" when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationlabelDiluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxDisclosure: IAS 33.67, Disclosure: IFRS 14.26
documentationDiluted 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]
commentaryGuidanceThe reported value should be tagged twice, with both this element and the element "Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax" when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.
ifrs-fullDilutedEarningsPerShareAbstractlabelDiluted earnings per share [abstract]
ifrs-fullDilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinarySharesshareslabelDilutive effect of convertible instruments on number of ordinary sharesCommon practice: IAS 33.70 b
documentationThe number of dilutive potential ordinary shares that relate to the assumed conversion of the entity’s convertible instruments.
ifrs-fullDilutiveEffectOfShareOptionsOnNumberOfOrdinarySharesshareslabelDilutive effect of share options on number of ordinary sharesCommon practice: IAS 33.70 b
documentationThe number of dilutive potential ordinary shares that relate to the assumed exercise of the entity’s share options.
ifrs-fullDirectFinanceLeasesAcquiredInBusinessCombinationMembermemberlabelDirect finance leases acquired in business combination [member]Example: IFRS 3.B64 h
documentationThis member stands for direct finance leases that are acquired in business combinations. [Refer: Business combinations [member]]
ifrs-fullDirectOperatingExpenseFromInvestmentProperty(X) duration, debitlabelDirect operating expense from investment propertyCommon practice: IAS 40.75 f
documentationThe amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]
negatedTotalLabelTotal direct operating expense from investment property
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyAbstractlabelDirect operating expense from investment property [abstract]
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome(X) duration, debitlabelDirect operating expense from investment property generating rental incomeDisclosure: IAS 40.75 f (ii)
documentationThe 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]
negatedLabelDirect operating expense from investment property generating rental income
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome(X) duration, debitlabelDirect operating expense from investment property not generating rental incomeDisclosure: IAS 40.75 f (iii)
documentationThe 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]
negatedLabelDirect operating expense from investment property not generating rental income
ifrs-fullDirectorsRemunerationExpenseX duration, debitlabelDirectors’ remuneration expenseCommon practice: IAS 1.112 c
documentationThe amount of remuneration paid or payable to the entity’s directors.
ifrs-fullDisaggregationOfInsuranceContractsAxisaxislabelDisaggregation of insurance contracts [axis]Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullDisaggregationOfInsuranceContractsMembermember [default]labelDisaggregation of insurance contracts [member]Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98
documentationThis member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the "Disaggregation of insurance contracts" axis if no other member is used. [Refer: Insurance contracts [member]]
ifrs-fullDisclosureOfAccountingPoliciesMembermemberlabelDisclosure of Accounting Policies [member]Disclosure: Expiry date 2025-01-01 IAS 1.139 V
documentationThis member stands for Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) issued in February 2021.
ifrs-fullDisclosureOfAccountingJudgementsAndEstimatesExplanatorytext blocklabelDisclosure of accounting judgements and estimates [text block]Common practice: IAS 1.10 e
documentationThe disclosure of judgements that management has made in the process of applying the entity’s accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]
ifrs-fullDisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatorytext blocklabelDisclosure of accrued expenses and other liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]
ifrs-fullDisclosureOfAcquiredReceivablesAbstractlabelDisclosure of acquired receivables [abstract]
ifrs-fullDisclosureOfAcquiredReceivablesExplanatorytext blocklabelDisclosure of acquired receivables [text block]Disclosure: IFRS 3.B64 h
documentationThe disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]]
ifrs-fullDisclosureOfAcquiredReceivablesLineItemsline itemslabelDisclosure of acquired receivables [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAcquiredReceivablesTabletablelabelDisclosure of acquired receivables [table]Disclosure: IFRS 3.B64 h
documentationSchedule disclosing information related to receivables acquired in business combinations.
ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesAbstractlabelDisclosure of actual claims compared with previous estimates [abstract]
ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatorytext blocklabelDisclosure of actual claims compared with previous estimates [text block]Disclosure: Effective 2023-01-01 IFRS 17.130, Disclosure: Expiry date 2023-01-01 IFRS 4.39 c (iii)
documentationThe disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (ie claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year.
ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesLineItemsline itemslabelDisclosure of actual claims compared with previous estimates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesTabletablelabelDisclosure of actual claims compared with previous estimates [table]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationSchedule disclosing information related to actual claims compared with previous estimates.
ifrs-fullDisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatorytext blocklabelDisclosure of additional information about defined benefit plans [text block]Disclosure: IAS 19.137
documentationThe disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]]
ifrs-fullDisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatorytext blocklabelDisclosure of additional information about leasing activities for lessee [text block]Disclosure: IFRS 16.59
documentationThe disclosure of additional information about leasing activities of a lessee.
ifrs-fullDisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatorytext blocklabelDisclosure of additional information about leasing activities for lessor [text block]Disclosure: IFRS 16.92
documentationThe disclosure of additional information about leasing activities of a lessor.
ifrs-fullDisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatorytext blocklabelDisclosure of additional information about understanding financial position and liquidity of entity [text block]Example: IAS 7.50
documentationThe disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.
ifrs-fullDisclosureOfAdditionalInformationExplanatorytext blocklabelDisclosure of additional information [text block]Disclosure: IAS 1.112 c
documentationThe disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.
ifrs-fullDisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatorytext blocklabelDisclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block]Disclosure: Effective 2023-01-01 IFRS 17.123
documentationThe disclosure of additional information that is representative of the entity’s risk exposure arising from contracts within the scope of IFRS 17 during the period, if the information disclosed about the entity’s exposure to risk at the end of the reporting period is not representative.
ifrs-fullDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstractlabelDisclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract]
ifrs-fullDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatorytext blocklabelDisclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block]Disclosure: Effective 2023-01-01 IFRS 17.113 b
documentationThe disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]
ifrs-fullDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItemsline itemslabelDisclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTabletablelabelDisclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table]Disclosure: Effective 2023-01-01 IFRS 17.113 b
documentationSchedule disclosing information related to the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features.
ifrs-fullDisclosureOfAllowanceForCreditLossesExplanatorytext blocklabelDisclosure of allowance for credit losses [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]
ifrs-fullDisclosureOfAmountsArisingFromInsuranceContractsExplanatorytext blocklabelDisclosure of amounts arising from insurance contracts [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.36
documentationThe disclosure of information that identifies and explains the amounts in the entity’s financial statements arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstractlabelDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatorytext blocklabelDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]Disclosure: IAS 24.18 A
documentationThe disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItemsline itemslabelDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTabletablelabelDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]Disclosure: IAS 24.18 A
documentationSchedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities.
ifrs-fullDisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatorytextlabelDescription of amounts of potential income tax consequences practicably determinableDisclosure: IAS 12.82 A
documentationThe description of the amounts of the practically determinable potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstractlabelDisclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [abstract]
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatorytext blocklabelDisclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [text block]Disclosure: IAS 1.61
documentationThe disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date.
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItemsline itemslabelDisclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTabletablelabelDisclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [table]Disclosure: IAS 1.61
documentationSchedule disclosing information related to amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date.
ifrs-fullDisclosureOfAnalysisOfInsuranceRevenueAbstractlabelDisclosure of analysis of insurance revenue [abstract]
ifrs-fullDisclosureOfAnalysisOfInsuranceRevenueExplanatorytext blocklabelDisclosure of analysis of insurance revenue [text block]Disclosure: Effective 2023-01-01 IFRS 17.106
documentationThe disclosure of the analysis of insurance revenue. [Refer: Insurance revenue]
ifrs-fullDisclosureOfAnalysisOfInsuranceRevenueLineItemsline itemslabelDisclosure of analysis of insurance revenue [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAnalysisOfInsuranceRevenueTabletablelabelDisclosure of analysis of insurance revenue [table]Disclosure: Effective 2023-01-01 IFRS 17.106
documentationSchedule disclosing information related to the analysis of insurance revenue.
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstractlabelDisclosure of analysis of other comprehensive income by item [abstract]
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatorytext blocklabelDisclosure of analysis of other comprehensive income by item [text block]Disclosure: IAS 1.106 A
documentationThe entire disclosure of the analysis of other comprehensive income by item.
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItemsline itemslabelDisclosure of analysis of other comprehensive income by item [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTabletablelabelDisclosure of analysis of other comprehensive income by item [table]Disclosure: IAS 1.106 A
documentationSchedule disclosing information related to the analysis of other comprehensive income by item.
ifrs-fullDisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatorytext blocklabelDisclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]Example: IAS 19.137
documentationThe disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value]
ifrs-fullDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstractlabelDisclosure of analysis of single amount of discontinued operations [abstract]
ifrs-fullDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatorytext blocklabelDisclosure of analysis of single amount of discontinued operations [text block]Disclosure: IFRS 5.33 b
documentationThe disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]]
ifrs-fullDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItemsline itemslabelDisclosure of analysis of single amount of discontinued operations [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTabletablelabelDisclosure of analysis of single amount of discontinued operations [table]Disclosure: IFRS 5.33 b
documentationSchedule disclosing information related to the analysis of the single amount of discontinued operations.
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstractlabelDisclosure of assets and liabilities with significant risk of material adjustment [abstract]
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatorytext blocklabelDisclosure of assets and liabilities with significant risk of material adjustment [text block]Disclosure: IAS 1.125
documentationThe disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItemsline itemslabelDisclosure of assets and liabilities with significant risk of material adjustment [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTabletablelabelDisclosure of assets and liabilities with significant risk of material adjustment [table]Disclosure: IAS 1.125
documentationSchedule disclosing information related to assets and liabilities with a significant risk of material adjustment.
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstractlabelDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatorytext blocklabelDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]Disclosure: IFRS 15.128 a
documentationThe disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItemsline itemslabelDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTabletablelabelDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]Disclosure: IFRS 15.128 a
documentationSchedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.
ifrs-fullDisclosureOfAttributionOfExpensesByNatureToTheirFunctionAbstractlabelDisclosure of attribution of expenses by nature to their function [abstract]
ifrs-fullDisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatorytext blocklabelDisclosure of attribution of expenses by nature to their function [text block]Common practice: IAS 1.104, Common practice: IAS 1.112 c
documentationThe disclosure of attribution of expenses by nature to line items by function in the statement of profit or loss.
ifrs-fullDisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItemsline itemslabelDisclosure of attribution of expenses by nature to their function [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfAttributionOfExpensesByNatureToTheirFunctionTabletablelabelDisclosure of attribution of expenses by nature to their function [table]Common practice: IAS 1.104, Common practice: IAS 1.112 c
documentationSchedule disclosing information related to attribution of expenses by nature to analysis of expenses by function in the statement of profit or loss.
ifrs-fullDisclosureOfAuditorsRemunerationExplanatorytext blocklabelDisclosure of auditors’ remuneration [text block]Common practice: IAS 1.10 e
documentationThe disclosure of compensation to the entity’s auditors.
ifrs-fullDisclosureOfAuthorisationOfFinancialStatementsExplanatorytext blocklabelDisclosure of authorisation of financial statements [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the authorisation of financial statements for issue.
ifrs-fullDisclosureOfAvailableforsaleAssetsExplanatorytext blocklabelDisclosure of available-for-sale financial assets [text block]Common practice: Expiry date 2023-01-01 IAS 1.10 e
documentationThe disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]
ifrs-fullDisclosureOfBasisOfConsolidationExplanatorytext blocklabelDisclosure of basis of consolidation [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the basis used for consolidation.
ifrs-fullDisclosureOfBasisOfPreparationOfFinancialStatementsExplanatorytext blocklabelDisclosure of basis of preparation of financial statements [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the basis used for the preparation of the financial statements.
ifrs-fullDisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatorytext blocklabelDisclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]Disclosure: IAS 41 – Disclosure
documentationThe entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.
ifrs-fullDisclosureOfBorrowingCostsExplanatorytext blocklabelDisclosure of borrowing costs [text block]Disclosure: IAS 23 – Disclosure
documentationThe entire disclosure for borrowing costs.
ifrs-fullDisclosureOfBorrowingsExplanatorytext blocklabelDisclosure of borrowings [text block]Common practice: IAS 1.10 e
documentationThe disclosure of borrowings. [Refer: Borrowings]
ifrs-fullDisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatorytext blocklabelDisclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]Disclosure: IFRS 11.C5
documentationThe disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance for the transition from proportionate consolidation to the equity method.
ifrs-fullDisclosureOfBusinessCombinationsAbstractlabelDisclosure of detailed information about business combination [abstract]
ifrs-fullDisclosureOfBusinessCombinationsExplanatorytext blocklabelDisclosure of business combinations [text block]Disclosure: IFRS 3 -, Disclosure:
documentationThe entire disclosure for business combinations.
ifrs-fullDisclosureOfBusinessCombinationsLineItemsline itemslabelDisclosure of detailed information about business combination [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfBusinessCombinationsTabletablelabelDisclosure of detailed information about business combination [table]Disclosure: IFRS 3.B64
documentationSchedule disclosing information related to details of business combinations.
ifrs-fullDisclosureOfCashAndBankBalancesAtCentralBanksExplanatorytext blocklabelDisclosure of cash and bank balances at central banks [text block]Common practice: IAS 1.10 e
documentationThe disclosure of cash and bank balances at central banks.
ifrs-fullDisclosureOfCashAndCashEquivalentsExplanatorytext blocklabelDisclosure of cash and cash equivalents [text block]Common practice: IAS 1.10 e
documentationThe disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]
ifrs-fullDisclosureOfCashFlowStatementExplanatorytext blocklabelDisclosure of cash flow statement [text block]Disclosure: IAS 7 – Presentation of a statement of cash flows
documentationThe entire disclosure for a statement of cash flows.
ifrs-fullDisclosureOfChangesInAccountingEstimatesAbstractlabelDisclosure of changes in accounting estimates [abstract]
ifrs-fullDisclosureOfChangesInAccountingEstimatesExplanatorytext blocklabelDisclosure of changes in accounting estimates [text block]Disclosure: IAS 8.39
documentationThe disclosure of changes in accounting estimates.
ifrs-fullDisclosureOfChangesInAccountingEstimatesLineItemsline itemslabelDisclosure of changes in accounting estimates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfChangesInAccountingEstimatesTabletablelabelDisclosure of changes in accounting estimates [table]Disclosure: IAS 8.39
documentationSchedule disclosing information related to the changes in accounting estimates.
ifrs-fullDisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatorytext blocklabelDisclosure of changes in accounting policies, accounting estimates and errors [text block]Disclosure: IAS 8 – Accounting policies
documentationThe entire disclosure for changes in accounting policies, accounting estimates and errors.
ifrs-fullDisclosureOfChangesInAccountingPoliciesExplanatorytext blocklabelDisclosure of changes in accounting policies [text block]Common practice: IAS 1.10 e
documentationThe disclosure of changes made to accounting policies by the entity.
ifrs-fullDisclosureOfClaimsAndBenefitsPaidExplanatorytext blocklabelDisclosure of claims and benefits paid [text block]Common practice: IAS 1.10 e
documentationThe disclosure of claims and benefits paid to policyholders.
ifrs-fullDisclosureOfClassesOfShareCapitalAbstractlabelDisclosure of classes of share capital [abstract]
ifrs-fullDisclosureOfClassesOfShareCapitalExplanatorytext blocklabelDisclosure of classes of share capital [text block]Disclosure: IAS 1.79 a
documentationThe disclosure of classes of share capital. [Refer: Share capital [member]]
ifrs-fullDisclosureOfClassesOfShareCapitalLineItemsline itemslabelDisclosure of classes of share capital [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfClassesOfShareCapitalTabletablelabelDisclosure of classes of share capital [table]Disclosure: IAS 1.79 a
documentationSchedule disclosing information related to classes of share capital.
ifrs-fullDisclosureOfCollateralExplanatorytext blocklabelDisclosure of collateral [text block]Common practice: IAS 1.10 e
documentationThe disclosure of assets and liabilities used as collateral.
ifrs-fullDisclosureOfCommitmentsAndContingentLiabilitiesExplanatorytext blocklabelDisclosure of commitments and contingent liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullDisclosureOfCommitmentsExplanatorytext blocklabelDisclosure of commitments [text block]Common practice: IAS 1.10 e
documentationThe disclosure of commitments.
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstractlabelDisclosure of comparative information prepared under previous GAAP [abstract]
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatorytext blocklabelDisclosure of comparative information prepared under previous GAAP [text block]Disclosure: IFRS 1.24
documentationThe disclosure, in the entity’s first IFRS financial statements, of comparative information prepared under previous GAAP.
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItemsline itemslabelDisclosure of comparative information prepared under previous GAAP [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPTabletablelabelDisclosure of comparative information prepared under previous GAAP [table]Disclosure: IFRS 1.24
documentationSchedule disclosing information related to comparative information prepared under previous GAAP.
ifrs-fullDisclosureOfCompositionOfGroupExplanatorytext blocklabelDisclosure of composition of group [text block]Disclosure: IFRS 12.10 a (i)
documentationThe disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]]
ifrs-fullDisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatorytextlabelDescription of compound financial instruments with multiple embedded derivativesDisclosure: IFRS 7.17
documentationThe description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Financial instruments, class [member]]
ifrs-fullDisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatorytext blocklabelDisclosure of separate financial statements [text block]Disclosure: IAS 27 – Disclosure, Disclosure: IFRS 12 – Objective
documentationThe entire disclosure for separate financial statements.
ifrs-fullDisclosureOfContingentLiabilitiesAbstractlabelDisclosure of contingent liabilities [abstract]
ifrs-fullDisclosureOfContingentLiabilitiesExplanatorytext blocklabelDisclosure of contingent liabilities [text block]Disclosure: IAS 37.86
documentationThe disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationAbstractlabelDisclosure of contingent liabilities in business combination [abstract]
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationExplanatorytext blocklabelDisclosure of contingent liabilities in business combination [text block]Disclosure: IFRS 3.B64 j
documentationThe disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationLineItemsline itemslabelDisclosure of contingent liabilities in business combination [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationTabletablelabelDisclosure of contingent liabilities in business combination [table]Disclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c
documentationSchedule disclosing information related to contingent liabilities in business combinations.
ifrs-fullDisclosureOfContingentLiabilitiesLineItemsline itemslabelDisclosure of contingent liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfContingentLiabilitiesTabletablelabelDisclosure of contingent liabilities [table]Disclosure: IAS 37.86
documentationSchedule disclosing information related to contingent liabilities.
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstractlabelDisclosure of continuing involvement in derecognised financial assets [abstract]
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatorytext blocklabelDisclosure of continuing involvement in derecognised financial assets [text block]Disclosure: IFRS 7.42E, Disclosure: IFRS 7.42G
documentationThe disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItemsline itemslabelDisclosure of continuing involvement in derecognised financial assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTabletablelabelDisclosure of continuing involvement in derecognised financial assets [table]Disclosure: IFRS 7.42E, Disclosure: IFRS 7.42G
documentationSchedule disclosing information related to continuing involvement in derecognised financial assets.
ifrs-fullDisclosureOfCostOfSalesExplanatorytext blocklabelDisclosure of cost of sales [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the cost of sales. [Refer: Cost of sales]
ifrs-fullDisclosureOfCreditRiskExplanatorytext blocklabelDisclosure of credit risk [text block]Common practice: IAS 1.10 e, Disclosure: IFRS 7 – Credit risk
documentationThe disclosure of credit risk. [Refer: Credit risk [member]]
ifrs-fullDisclosureOfCreditRiskExposureAbstractlabelDisclosure of credit risk exposure [abstract]
ifrs-fullDisclosureOfCreditRiskExposureExplanatorytext blocklabelDisclosure of credit risk exposure [text block]Disclosure: IFRS 7.35M
documentationThe disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit.
ifrs-fullDisclosureOfCreditRiskExposureLineItemsline itemslabelDisclosure of credit risk exposure [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfCreditRiskExposureTabletablelabelDisclosure of credit risk exposure [table]Disclosure: IFRS 7.35M
documentationSchedule disclosing information related to the credit risk exposure.
ifrs-fullDisclosureOfCreditRiskOfInsuranceContractsExplanatorytext blocklabelDisclosure of credit risk of insurance contracts [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 d
documentationThe disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]]
ifrs-fullDisclosureOfDebtSecuritiesExplanatorytext blocklabelDisclosure of debt instruments [text block]Common practice: IAS 1.10 e
documentationThe disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]
ifrs-fullDisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatorytext blocklabelDisclosure of deferred acquisition costs arising from insurance contracts [text block]Common practice: IAS 1.10 e
documentationThe disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
ifrs-fullDisclosureOfDeferredIncomeExplanatorytext blocklabelDisclosure of deferred income [text block]Common practice: IAS 1.10 e
documentationThe disclosure of deferred income. [Refer: Deferred income including contract liabilities]
ifrs-fullDisclosureOfDeferredTaxesExplanatorytext blocklabelDisclosure of deferred taxes [text block]Common practice: IAS 1.10 e
documentationThe disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]
ifrs-fullDisclosureOfDefinedBenefitPlansAbstractlabelDisclosure of defined benefit plans [abstract]
ifrs-fullDisclosureOfDefinedBenefitPlansExplanatorytext blocklabelDisclosure of defined benefit plans [text block]Disclosure: IAS 19.138
documentationThe disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullDisclosureOfDefinedBenefitPlansLineItemsline itemslabelDisclosure of defined benefit plans [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDefinedBenefitPlansTabletablelabelDisclosure of defined benefit plans [table]Disclosure: IAS 19.138
documentationSchedule disclosing information related to defined benefit plans.
ifrs-fullDisclosureOfDefinedContributionPlansExplanatorytext blocklabelDisclosure of defined contribution plans [text block]Common practice: IAS 19.28
documentationThe disclosure of defined contribution plans. [Refer: Post-employment benefit expense, defined contribution plans]
ifrs-fullDisclosureOfDepositaryReceiptsAbstractlabelDisclosure of depositary receipts [abstract]
ifrs-fullDisclosureOfDepositaryReceiptsExplanatorytext blocklabelDisclosure of depositary receipts [text block]Common practice: IAS 1.112 c
documentationThe disclosure of information about depositary receipts.
ifrs-fullDisclosureOfDepositaryReceiptsLineItemsline itemslabelDisclosure of depositary receipts [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDepositaryReceiptsTabletablelabelDisclosure of depositary receipts [table]Common practice: IAS 1.112 c
documentationSchedule disclosing information about depositary receipts.
ifrs-fullDisclosureOfDepositsFromBanksExplanatorytext blocklabelDisclosure of deposits from banks [text block]Common practice: IAS 1.10 e
documentationThe disclosure of deposits from banks. [Refer: Deposits from banks]
ifrs-fullDisclosureOfDepositsFromCustomersExplanatorytext blocklabelDisclosure of deposits from customers [text block]Common practice: IAS 1.10 e
documentationThe disclosure of deposits from customers. [Refer: Deposits from customers]
ifrs-fullDisclosureOfDepreciationAndAmortisationExpenseExplanatorytext blocklabelDisclosure of depreciation and amortisation expense [text block]Common practice: IAS 1.10 e
documentationThe disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]
ifrs-fullDisclosureOfDerivativeFinancialInstrumentsExplanatorytext blocklabelDisclosure of derivative financial instruments [text block]Common practice: IAS 1.10 e
documentationThe disclosure of derivative financial instruments. [Refer: Derivatives [member]]
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsAbstractlabelDisclosure of detailed information about biological assets [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsExplanatorytext blocklabelDisclosure of detailed information about biological assets [text block]Example: IAS 41.43
documentationThe disclosure of detailed information about biological assets. [Refer: Biological assets]
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsLineItemsline itemslabelDisclosure of detailed information about biological assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsTabletablelabelDisclosure of detailed information about biological assets [table]Example: IAS 41.43
documentationSchedule disclosing information related to details of biological assets.
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsAbstractlabelDisclosure of detailed information about borrowings [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsExplanatorytext blocklabelDisclosure of detailed information about borrowings [text block]Common practice: IFRS 7.7
documentationThe disclosure of detailed information about borrowings. [Refer: Borrowings]
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsLineItemsline itemslabelDisclosure of detailed information about borrowings [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsTabletablelabelDisclosure of detailed information about borrowings [table]Common practice: IFRS 7.7
documentationSchedule disclosing information related to details of borrowings.
ifrs-fullDisclosureOfDetailedInformationAboutBusinessCombinationsExplanatorytext blocklabelDisclosure of detailed information about business combination [text block]Disclosure: IFRS 3 -, Disclosure: application of paragraphs 59 and 61
documentationThe disclosure of detailed information about business combinations. [Refer: Business combinations [member]]
ifrs-fullDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatorytext blocklabelDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.127
documentationThe disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItemsline itemslabelDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17TabletablelabelDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.127
documentationSchedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4AbstractlabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Explanatorytext blocklabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a
documentationThe disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesAbstractlabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesExplanatorytext blocklabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationThe disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for associates. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesLineItemsline itemslabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesTabletablelabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [table]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationSchedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for associates.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesAbstractlabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatorytext blocklabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationThe disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItemsline itemslabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesTabletablelabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [table]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationSchedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4LineItemsline itemslabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4TabletablelabelDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [table]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a
documentationSchedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4.
ifrs-fullDisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatorytext blocklabelDisclosure of detailed information about financial instruments [text block]Disclosure: IFRS 7.31, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.7
documentationThe disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsAbstractlabelDisclosure of detailed information about hedged items [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsExplanatorytext blocklabelDisclosure of detailed information about hedged items [text block]Disclosure: IFRS 7.24B
documentationThe disclosure of detailed information about hedged items. [Refer: Hedged items [member]]
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsLineItemsline itemslabelDisclosure of detailed information about hedged items [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsTabletablelabelDisclosure of detailed information about hedged items [table]Disclosure: IFRS 7.24B
documentationSchedule disclosing information related to details of hedged items.
ifrs-fullDisclosureOfDetailedInformationAboutHedgesExplanatorytext blocklabelDisclosure of detailed information about hedges [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.22
documentationThe disclosure of detailed information about hedges.
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsAbstractlabelDisclosure of detailed information about hedging instruments [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatorytext blocklabelDisclosure of detailed information about hedging instruments [text block]Disclosure: IFRS 7.24 A
documentationThe disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsLineItemsline itemslabelDisclosure of detailed information about hedging instruments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsTabletablelabelDisclosure of detailed information about hedging instruments [table]Disclosure: IFRS 7.24 A
documentationSchedule disclosing information related to details of hedging instruments.
ifrs-fullDisclosureOfDetailedInformationAboutIntangibleAssetsExplanatorytext blocklabelDisclosure of detailed information about intangible assets [text block]Disclosure: IAS 38.118
documentationThe disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]
ifrs-fullDisclosureOfDetailedInformationAboutInvestmentPropertyExplanatorytext blocklabelDisclosure of detailed information about investment property [text block]Disclosure: IAS 40.32 A
documentationThe disclosure of detailed information about investment property. [Refer: Investment property]
ifrs-fullDisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatorytext blocklabelDisclosure of detailed information about property, plant and equipment [text block]Disclosure: IAS 16.73
documentationThe disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullDisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatorytext blocklabelDisclosure of detailed information about service concession arrangements [text block]Disclosure: SIC 29.6
documentationThe disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]]
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstractlabelDisclosure of disaggregation of revenue from contracts with customers [abstract]
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatorytext blocklabelDisclosure of disaggregation of revenue from contracts with customers [text block]Disclosure: IFRS 15.114
documentationThe disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItemsline itemslabelDisclosure of disaggregation of revenue from contracts with customers [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTabletablelabelDisclosure of disaggregation of revenue from contracts with customers [table]Disclosure: IFRS 15.114
documentationSchedule disclosing information related to the disaggregation of revenue from contracts with customers.
ifrs-fullDisclosureOfDiscontinuedOperationsExplanatorytext blocklabelDisclosure of discontinued operations [text block]Common practice: IAS 1.10 e
documentationThe disclosure of discontinued operations. [Refer: Discontinued operations [member]]
ifrs-fullDisclosureOfDividendsExplanatorytext blocklabelDisclosure of dividends [text block]Common practice: IAS 1.10 e
documentationThe disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
ifrs-fullDisclosureOfEarningsPerShareExplanatorytext blocklabelDisclosure of earnings per share [text block]Disclosure: IAS 33 – Disclosure
documentationThe entire disclosure for earnings per share.
ifrs-fullDisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatorytext blocklabelDisclosure of effect of change of investment entity status on financial statements [text block]Disclosure: IFRS 12.9B
documentationThe disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]]
ifrs-fullDisclosureOfEffectOfChangesInForeignExchangeRatesExplanatorytext blocklabelDisclosure of effect of changes in foreign exchange rates [text block]Disclosure: IAS 21 – Disclosure
documentationThe entire disclosure for the effect of changes in foreign exchange rates.
ifrs-fullDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstractlabelDisclosure of effect of insurance contracts initially recognised [abstract]
ifrs-fullDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatorytext blocklabelDisclosure of effect of insurance contracts initially recognised [text block]Disclosure: Effective 2023-01-01 IFRS 17.107
documentationThe disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [member]]
ifrs-fullDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItemsline itemslabelDisclosure of effect of insurance contracts initially recognised [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTabletablelabelDisclosure of effect of insurance contracts initially recognised [table]Disclosure: Effective 2023-01-01 IFRS 17.107
documentationSchedule disclosing information related to the effect of insurance contracts initially recognised in the period.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossAbstractlabelDisclosure of effect of overlay approach reclassification on profit or loss [abstract]
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatorytext blocklabelDisclosure of effect of overlay approach reclassification on profit or loss [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e
documentationThe disclosure of the effect of the overlay approach reclassification on profit or loss.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesAbstractlabelDisclosure of effect of overlay approach reclassification on profit or loss for associates [abstract]
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatorytext blocklabelDisclosure of effect of overlay approach reclassification on profit or loss for associates [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe disclosure of the effect of the overlay approach reclassification on profit or loss for associates.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesLineItemsline itemslabelDisclosure of effect of overlay approach reclassification on profit or loss for associates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTabletablelabelDisclosure of effect of overlay approach reclassification on profit or loss for associates [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationSchedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for associates.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesAbstractlabelDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract]
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatorytext blocklabelDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe disclosure of the effect of the overlay approach reclassification on profit or loss for joint ventures.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesLineItemsline itemslabelDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTabletablelabelDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationSchedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for joint ventures.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossLineItemsline itemslabelDisclosure of effect of overlay approach reclassification on profit or loss [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTabletablelabelDisclosure of effect of overlay approach reclassification on profit or loss [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e
documentationSchedule disclosing information related to the effect of the overlay approach reclassification on profit or loss.
ifrs-fullDisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatorytext blocklabelDisclosure of effects of changes in parent’s ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block]Disclosure: IFRS 12.18
documentationThe disclosure of a schedule that shows the effects of any changes in the parent’s ownership interest in a subsidiary that do not result in a loss of control on the equity attributable to owners of the parent.
ifrs-fullDisclosureOfEmployeeBenefitsExplanatorytext blocklabelDisclosure of employee benefits [text block]Disclosure: IAS 19 – Scope
documentationThe entire disclosure for employee benefits.
ifrs-fullDisclosureOfEntitysReportableSegmentsExplanatorytext blocklabelDisclosure of entity’s operating segments [text block]Disclosure: IFRS 8 – Disclosure
documentationThe entire disclosure for operating segments.
ifrs-fullDisclosureOfEventsAfterReportingPeriodExplanatorytext blocklabelDisclosure of events after reporting period [text block]Disclosure: IAS 10 – Disclosure
documentationThe entire disclosure for events after the reporting period.
ifrs-fullDisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatorytextlabelDescription 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 relatesDisclosure: IAS 12.82
documentationThe description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates]
ifrs-fullDisclosureOfExpensesByNatureExplanatorytext blocklabelDisclosure of expenses by nature [text block]Common practice: IAS 1.10 e
documentationThe disclosure of expenses by nature. [Refer: Expenses, by nature]
ifrs-fullDisclosureOfExpensesExplanatorytext blocklabelDisclosure of expenses [text block]Common practice: IAS 1.10 e
documentationThe disclosure of expenses.
ifrs-fullDisclosureOfExplorationAndEvaluationAssetsExplanatorytext blocklabelDisclosure of exploration and evaluation assets [text block]Disclosure: IFRS 6 – Disclosure
documentationThe entire disclosure for exploration and evaluation assets.
ifrs-fullDisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatorytext blocklabelDisclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block]Disclosure: IFRS 7.24H b
documentationThe disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform.
ifrs-fullDisclosureOfExternalCreditExposuresAbstractlabelDisclosure of external credit grades [abstract]
ifrs-fullDisclosureOfExternalCreditExposuresExplanatorytext blocklabelDisclosure of external credit grades [text block]Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24
documentationThe disclosure of external credit grades. [Refer: External credit grades [member]]
ifrs-fullDisclosureOfExternalCreditExposuresLineItemsline itemslabelDisclosure of external credit grades [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfExternalCreditExposuresTabletablelabelDisclosure of external credit grades [table]Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24
documentationSchedule disclosing information related to external credit grades.
ifrs-fullDisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticabletextlabelExplanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticableDisclosure: IFRS 3.B64 q
documentationThe explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Business combinations [member]; Revenue]
ifrs-fullDisclosureOfFairValueMeasurementExplanatorytext blocklabelDisclosure of fair value measurement [text block]Disclosure: IFRS 13 – Disclosure
documentationThe entire disclosure for fair value measurement.
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsAbstractlabelDisclosure of fair value measurement of assets [abstract]
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsExplanatorytext blocklabelDisclosure of fair value measurement of assets [text block]Disclosure: IFRS 13.93
documentationThe disclosure of the fair value measurement of assets.
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsLineItemsline itemslabelDisclosure of fair value measurement of assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsTabletablelabelDisclosure of fair value measurement of assets [table]Disclosure: IFRS 13.93
documentationSchedule disclosing information related to the fair value measurement of assets.
ifrs-fullDisclosureOfFairValueMeasurementOfEquityAbstractlabelDisclosure of fair value measurement of equity [abstract]
ifrs-fullDisclosureOfFairValueMeasurementOfEquityExplanatorytext blocklabelDisclosure of fair value measurement of equity [text block]Disclosure: IFRS 13.93
documentationThe disclosure of the fair value measurement of equity.
ifrs-fullDisclosureOfFairValueMeasurementOfEquityLineItemsline itemslabelDisclosure of fair value measurement of equity [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueMeasurementOfEquityTabletablelabelDisclosure of fair value measurement of equity [table]Disclosure: IFRS 13.93
documentationSchedule disclosing information related to the fair value measurement of equity.
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesAbstractlabelDisclosure of fair value measurement of liabilities [abstract]
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesExplanatorytext blocklabelDisclosure of fair value measurement of liabilities [text block]Disclosure: IFRS 13.93
documentationThe disclosure of the fair value measurement of liabilities.
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesLineItemsline itemslabelDisclosure of fair value measurement of liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesTabletablelabelDisclosure of fair value measurement of liabilities [table]Disclosure: IFRS 13.93
documentationSchedule disclosing information related to the fair value measurement of liabilities.
ifrs-fullDisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatorytext blocklabelDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]Disclosure: IFRS 7.11 A c
documentationThe disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]
ifrs-fullDisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatorytext blocklabelDisclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.30
documentationThe disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing a discretionary participation feature if the fair value of that feature cannot be measured reliably.
ifrs-fullDisclosureOfFairValueOfFinancialInstrumentsExplanatorytext blocklabelDisclosure of fair value of financial instruments [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]
ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstractlabelDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]
ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItemsline itemslabelDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTabletablelabelDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]Disclosure: IFRS 7.11 A c
documentationSchedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income.
ifrs-fullDisclosureOfFairValueOfPlanAssetsAbstractlabelDisclosure of fair value of plan assets [abstract]
ifrs-fullDisclosureOfFairValueOfPlanAssetsExplanatorytext blocklabelDisclosure of fair value of plan assets [text block]Disclosure: IAS 19.142
documentationThe disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]
ifrs-fullDisclosureOfFairValueOfPlanAssetsLineItemsline itemslabelDisclosure of fair value of plan assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueOfPlanAssetsTabletablelabelDisclosure of fair value of plan assets [table]Disclosure: IAS 19.142
documentationSchedule disclosing information related to the fair value of defined benefit plan assets.
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstractlabelDisclosure of fair values of items used as deemed cost [abstract]
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatorytext blocklabelDisclosure of fair values of items used as deemed cost [text block]Disclosure: IFRS 1.30
documentationThe disclosure of the fair values used as deemed cost in the entity’s opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill]
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItemsline itemslabelDisclosure of fair values of items used as deemed cost [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostTabletablelabelDisclosure of fair values of items used as deemed cost [table]Disclosure: IFRS 1.30
documentationSchedule disclosing information related to the fair values of items used as deemed cost in the entity’s first IFRS financial statements.
ifrs-fullDisclosureOfFeeAndCommissionIncomeExpenseExplanatorytext blocklabelDisclosure of fee and commission income (expense) [text block]Common practice: IAS 1.10 e
documentationThe disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]
ifrs-fullDisclosureOfFinanceCostExplanatorytext blocklabelDisclosure of finance cost [text block]Common practice: IAS 1.10 e
documentationThe disclosure of finance cost. [Refer: Finance costs]
ifrs-fullDisclosureOfFinanceIncomeExpenseExplanatorytext blocklabelDisclosure of finance income (cost) [text block]Common practice: IAS 1.10 e
documentationThe disclosure of finance income (cost). [Refer: Finance income (cost)]
ifrs-fullDisclosureOfFinanceIncomeExplanatorytext blocklabelDisclosure of finance income [text block]Common practice: IAS 1.10 e
documentationThe disclosure of finance income. [Refer: Finance income]
ifrs-fullDisclosureOfFinancialAssetsAbstractlabelDisclosure of financial assets [abstract]
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstractlabelDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatorytext blocklabelDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]Disclosure: IFRS 9.7.2.34
documentationThe disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItemsline itemslabelDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTabletablelabelDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table]Disclosure: IFRS 9.7.2.34
documentationSchedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17AbstractlabelDisclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [abstract]
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatorytext blocklabelDisclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationThe disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17.
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17LineItemsline itemslabelDisclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17TabletablelabelDisclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationSchedule disclosing information related to financial assets affected by amendments to IFRS 9 made by IFRS 17.
ifrs-fullDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9AbstractlabelDisclosure of financial assets at date of initial application of IFRS 9 [abstract]
ifrs-fullDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatorytext blocklabelDisclosure of financial assets at date of initial application of IFRS 9 [text block]Disclosure: IFRS 7.42I
documentationThe disclosure of financial assets at the date of initial application of IFRS 9.
ifrs-fullDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItemsline itemslabelDisclosure of financial assets at date of initial application of IFRS 9 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9TabletablelabelDisclosure of financial assets at date of initial application of IFRS 9 [table]Disclosure: IFRS 7.42I
documentationSchedule disclosing information related to financial assets at the date of initial application of IFRS 9.
ifrs-fullDisclosureOfFinancialAssetsExplanatorytext blocklabelDisclosure of financial assets [text block]Disclosure: IFRS 7.7
documentationThe disclosure of financial assets. [Refer: Financial assets]
ifrs-fullDisclosureOfFinancialAssetsHeldForTradingExplanatorytext blocklabelDisclosure of financial assets held for trading [text block]Common practice: IAS 1.10 e
documentationThe disclosure of financial assets classified as held for trading. [Refer: Financial assets]
ifrs-fullDisclosureOfFinancialAssetsLineItemsline itemslabelDisclosure of financial assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsTabletablelabelDisclosure of financial assets [table]Disclosure: IFRS 7.7
documentationSchedule disclosing information related to financial assets.
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstractlabelDisclosure of financial assets that are either past due or impaired [abstract]
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatorytext blocklabelDisclosure of financial assets that are either past due or impaired [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.37
documentationThe disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItemsline itemslabelDisclosure of financial assets that are either past due or impaired [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTabletablelabelDisclosure of financial assets that are either past due or impaired [table]Disclosure: Expiry date 2023-01-01 IFRS 7.37
documentationSchedule disclosing information related to financial assets that are either past due or impaired.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedAbstractlabelDisclosure of financial assets to which overlay approach is applied [abstract]
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatorytext blocklabelDisclosure of financial assets to which overlay approach is applied [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b
documentationThe disclosure of financial assets to which the overlay approach is applied.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesAbstractlabelDisclosure of financial assets to which overlay approach is applied for associates [abstract]
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatorytext blocklabelDisclosure of financial assets to which overlay approach is applied for associates [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe disclosure of financial assets to which the overlay approach is applied for associates.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesLineItemsline itemslabelDisclosure of financial assets to which overlay approach is applied for associates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTabletablelabelDisclosure of financial assets to which overlay approach is applied for associates [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationSchedule disclosing information related to the financial assets to which the overlay approach is applied for associates.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesAbstractlabelDisclosure of financial assets to which overlay approach is applied for joint ventures [abstract]
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatorytext blocklabelDisclosure of financial assets to which overlay approach is applied for joint ventures [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe disclosure of financial assets to which the overlay approach is applied for joint ventures.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesLineItemsline itemslabelDisclosure of financial assets to which overlay approach is applied for joint ventures [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTabletablelabelDisclosure of financial assets to which overlay approach is applied for joint ventures [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationSchedule disclosing information related to the financial assets to which the overlay approach is applied for joint ventures.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedLineItemsline itemslabelDisclosure of financial assets to which overlay approach is applied [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTabletablelabelDisclosure of financial assets to which overlay approach is applied [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b
documentationSchedule disclosing information related to the financial assets to which the overlay approach is applied.
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstractlabelDisclosure of transferred financial assets that are not derecognised in their entirety [abstract]
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatorytext blocklabelDisclosure of transferred financial assets that are not derecognised in their entirety [text block]Disclosure: IFRS 7.42D
documentationThe disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItemsline itemslabelDisclosure of transferred financial assets that are not derecognised in their entirety [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTabletablelabelDisclosure of transferred financial assets that are not derecognised in their entirety [table]Disclosure: IFRS 7.42D
documentationSchedule disclosing information related to transferred financial assets that are not derecognised in their entirety.
ifrs-fullDisclosureOfFinancialInstrumentsAbstractlabelDisclosure of detailed information about financial instruments [abstract]
ifrs-fullDisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatorytext blocklabelDisclosure of financial instruments at fair value through profit or loss [text block]Common practice: IAS 1.10 e
documentationThe disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstractlabelDisclosure of financial instruments by type of interest rate [abstract]
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatorytext blocklabelDisclosure of financial instruments by type of interest rate [text block]Common practice: IFRS 7.39
documentationThe disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItemsline itemslabelDisclosure of financial instruments by type of interest rate [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateTabletablelabelDisclosure of financial instruments by type of interest rate [table]Common practice: IFRS 7.39
documentationSchedule disclosing information related to financial instruments, by type of interest rate.
ifrs-fullDisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatorytext blocklabelDisclosure of financial instruments designated at fair value through profit or loss [text block]Common practice: IAS 1.10 e
documentationThe disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
ifrs-fullDisclosureOfFinancialInstrumentsExplanatorytext blocklabelDisclosure of financial instruments [text block]Disclosure: IFRS 7 – Scope
documentationThe entire disclosure for financial instruments.
ifrs-fullDisclosureOfFinancialInstrumentsHeldForTradingExplanatorytext blocklabelDisclosure of financial instruments held for trading [text block]Common practice: IAS 1.10 e
documentationThe disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]
ifrs-fullDisclosureOfFinancialInstrumentsLineItemsline itemslabelDisclosure of detailed information about financial instruments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialInstrumentsTabletablelabelDisclosure of detailed information about financial instruments [table]Disclosure: IFRS 7.31, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.7
documentationSchedule disclosing information related to details of financial instruments.
ifrs-fullDisclosureOfFinancialLiabilitiesAbstractlabelDisclosure of financial liabilities [abstract]
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstractlabelDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatorytext blocklabelDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]Disclosure: IFRS 9.7.2.34
documentationThe disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItemsline itemslabelDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTabletablelabelDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table]Disclosure: IFRS 9.7.2.34
documentationSchedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17AbstractlabelDisclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [abstract]
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatorytext blocklabelDisclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationThe disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17.
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17LineItemsline itemslabelDisclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17TabletablelabelDisclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationSchedule disclosing information related to financial liabilities affected by amendments to IFRS 9 made by IFRS 17.
ifrs-fullDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9AbstractlabelDisclosure of financial liabilities at date of initial application of IFRS 9 [abstract]
ifrs-fullDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatorytext blocklabelDisclosure of financial liabilities at date of initial application of IFRS 9 [text block]Disclosure: IFRS 7.42I
documentationThe disclosure of financial liabilities at the date of initial application of IFRS 9.
ifrs-fullDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItemsline itemslabelDisclosure of financial liabilities at date of initial application of IFRS 9 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9TabletablelabelDisclosure of financial liabilities at date of initial application of IFRS 9 [table]Disclosure: IFRS 7.42I
documentationSchedule disclosing information related to financial liabilities at the date of initial application of IFRS 9.
ifrs-fullDisclosureOfFinancialLiabilitiesExplanatorytext blocklabelDisclosure of financial liabilities [text block]Disclosure: IFRS 7.7
documentationThe disclosure of financial liabilities. [Refer: Financial liabilities]
ifrs-fullDisclosureOfFinancialLiabilitiesHeldForTradingExplanatorytext blocklabelDisclosure of financial liabilities held for trading [text block]Common practice: IAS 1.10 e
documentationThe disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]
ifrs-fullDisclosureOfFinancialLiabilitiesLineItemsline itemslabelDisclosure of financial liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialLiabilitiesTabletablelabelDisclosure of financial liabilities [table]Disclosure: IFRS 7.7
documentationSchedule disclosing information related to financial liabilities.
ifrs-fullDisclosureOfFinancialRiskManagementExplanatorytext blocklabelDisclosure of financial risk management [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the entity’s financial risk management practices and policies.
ifrs-fullDisclosureOfFirstTimeAdoptionExplanatorytext blocklabelDisclosure of first-time adoption [text block]Disclosure: IFRS 1 – Presentation and disclosure
documentationThe entire disclosure for the entity’s first-time adoption of International Financial Reporting Standards.
ifrs-fullDisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatorytext blocklabelDisclosure of forms of funding of structured entity and their weighted-average life [text block]Example: IFRS 12.B26 g
documentationThe disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.
ifrs-fullDisclosureOfGeneralAndAdministrativeExpenseExplanatorytext blocklabelDisclosure of general and administrative expense [text block]Common practice: IAS 1.10 e
documentationThe disclosure of general and administrative expenses. [Refer: Administrative expenses]
ifrs-fullDisclosureOfGeneralHedgeAccountingExplanatorytext blocklabelDisclosure of general hedge accounting [text block]Disclosure: IFRS 7 – Hedge accounting
documentationThe entire disclosure for general hedge accounting.
ifrs-fullDisclosureOfGeneralInformationAboutFinancialStatementsExplanatorytext blocklabelDisclosure of general information about financial statements [text block]Disclosure: IAS 1.51
documentationThe entire disclosure for general information about financial statements.
ifrs-fullDisclosureOfGeographicalAreasAbstractlabelDisclosure of geographical areas [abstract]
ifrs-fullDisclosureOfGeographicalAreasExplanatorytext blocklabelDisclosure of geographical areas [text block]Disclosure: IFRS 8.33
documentationThe disclosure of geographical information.
ifrs-fullDisclosureOfGeographicalAreasLineItemsline itemslabelDisclosure of geographical areas [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfGeographicalAreasTabletablelabelDisclosure of geographical areas [table]Disclosure: IFRS 8.33
documentationSchedule disclosing information related to geographical areas.
ifrs-fullDisclosureOfGoingConcernExplanatorytext blocklabelDisclosure of going concern [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the entity’s ability to continue as a going concern.
ifrs-fullDisclosureOfGoodwillExplanatorytext blocklabelDisclosure of goodwill [text block]Common practice: IAS 1.10 e
documentationThe disclosure of goodwill. [Refer: Goodwill]
ifrs-fullDisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatorytextlabelExplanation of goodwill not allocated to cash-generating unitDisclosure: IAS 36.133
documentationThe explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]
ifrs-fullDisclosureOfGovernmentGrantsExplanatorytext blocklabelDisclosure of government grants [text block]Disclosure: IAS 20 – Disclosure
documentationThe entire disclosure for government grants.
ifrs-fullDisclosureOfHedgeAccountingAbstractlabelDisclosure of detailed information about hedges [abstract]
ifrs-fullDisclosureOfHedgeAccountingExplanatorytext blocklabelDisclosure of hedge accounting [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.22
documentationThe disclosure of hedge accounting.
ifrs-fullDisclosureOfHedgeAccountingLineItemsline itemslabelDisclosure of detailed information about hedges [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfHedgeAccountingTabletablelabelDisclosure of detailed information about hedges [table]Disclosure: Expiry date 2023-01-01 IFRS 7.22
documentationSchedule disclosing information related to details of hedges.
ifrs-fullDisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatorytext blocklabelDisclosure of how entity aggregated interests in similar entities [text block]Disclosure: IFRS 12.B3
documentationThe disclosure of how the entity aggregated its interests in similar entities.
ifrs-fullDisclosureOfHowEntityIsManagingTransitionToAlternativeBenchmarkRatesItsProgressAtReportingDateAndRisksToWhichItIsExposedArisingFromFinancialInstrumentsBecauseOfTransitionExplanatorytext blocklabelDisclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition [text block]Disclosure: IFRS 7.24 J a
documentationThe disclosure of how the entity is managing the transition to alternative benchmark rates, its progress at the reporting date and the risks to which it is exposed arising from financial instruments because of the transition.
ifrs-fullDisclosureOfHyperinflationaryReportingExplanatorytext blocklabelDisclosure of hyperinflationary reporting [text block]Disclosure: IAS 29 -, Disclosure:
documentationThe entire disclosure for financial reporting in hyperinflationary economies.
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstractlabelDisclosure of impairment loss and reversal of impairment loss [abstract]
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatorytext blocklabelDisclosure of impairment loss and reversal of impairment loss [text block]Disclosure: IAS 36.126
documentationThe disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItemsline itemslabelDisclosure of impairment loss and reversal of impairment loss [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossTabletablelabelDisclosure of impairment loss and reversal of impairment loss [table]Disclosure: IAS 36.126
documentationSchedule disclosing information related to impairment loss and the reversal of impairment loss.
ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedAbstractlabelDisclosure of impairment loss recognised or reversed for cash-generating unit [abstract]
ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedLineItemsline itemslabelDisclosure of impairment loss recognised or reversed for cash-generating unit [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedTabletablelabelDisclosure of impairment loss recognised or reversed for cash-generating unit [table]Disclosure: IAS 36.130 d (ii)
documentationSchedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.
ifrs-fullDisclosureOfImpairmentOfAssetsExplanatorytext blocklabelDisclosure of impairment of assets [text block]Disclosure: IAS 36 – Disclosure
documentationThe entire disclosure for the impairment of assets.
ifrs-fullDisclosureOfIncomeTaxExplanatorytext blocklabelDisclosure of income tax [text block]Disclosure: IAS 12 – Disclosure
documentationThe entire disclosure for income taxes.
ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatorytext blocklabelDisclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]Disclosure: IFRS 2.47 b
documentationThe disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s other equity instruments (ie other than share options).
ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatorytext blocklabelDisclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]Disclosure: IFRS 2.47 c
documentationThe disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s equity instruments in share-based payment arrangements that were modified.
ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatorytext blocklabelDisclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]Disclosure: IFRS 2.47 a
documentationThe disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s share options.
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstractlabelDisclosure of information about activities subject to rate regulation [abstract]
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatorytext blocklabelDisclosure of information about activities subject to rate regulation [text block]Disclosure: IFRS 14 – Explanation of activities subject to rate regulation
documentationThe disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItemsline itemslabelDisclosure of information about activities subject to rate regulation [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationTabletablelabelDisclosure of information about activities subject to rate regulation [table]Disclosure: IFRS 14 – Explanation of activities subject to rate regulation
documentationSchedule disclosing information related to activities subject to rate regulation.
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceAbstractlabelDisclosure of information about agricultural produce [abstract]
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceExplanatorytext blocklabelDisclosure of information about agricultural produce [text block]Disclosure: IAS 41.46 b (ii)
documentationThe disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity’s biological assets. [Refer: Biological assets]
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceLineItemsline itemslabelDisclosure of information about agricultural produce [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceTabletablelabelDisclosure of information about agricultural produce [table]Disclosure: IAS 41.46 b (ii)
documentationSchedule disclosing information related to agricultural produce.
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstractlabelDisclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatorytext blocklabelDisclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]Disclosure: IFRS 14 – Explanation of recognised amounts
documentationThe disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItemsline itemslabelDisclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTabletablelabelDisclosure of information about amounts recognised in relation to regulatory deferral account balances [table]Disclosure: IFRS 14 – Explanation of recognised amounts
documentationSchedule disclosing information related to amounts recognised in relation to regulatory deferral account balances.
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstractlabelDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatorytext blocklabelDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]Disclosure: IFRS 7.24C
documentationThe disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItemsline itemslabelDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTabletablelabelDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]Disclosure: IFRS 7.24C
documentationSchedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting.
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstractlabelDisclosure of information about consolidated structured entities [abstract]
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatorytext blocklabelDisclosure of information about consolidated structured entities [text block]Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities
documentationThe disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]]
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItemsline itemslabelDisclosure of information about consolidated structured entities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesTabletablelabelDisclosure of information about consolidated structured entities [table]Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities
documentationSchedule disclosing information related to consolidated structured entities.
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstractlabelDisclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatorytext blocklabelDisclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]Disclosure: IFRS 7.24G
documentationThe disclosure of information about credit exposures designated as measured at fair value through profit or loss.
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItemsline itemslabelDisclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTabletablelabelDisclosure of information about credit exposures designated as measured at fair value through profit or loss [table]Disclosure: IFRS 7.24G
documentationSchedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.
ifrs-fullDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]
ifrs-fullDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatorytext blocklabelDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.131
documentationThe disclosure of information about credit risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItemsline itemslabelDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17TabletablelabelDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.131
documentationSchedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfInformationAboutDefinedBenefitPlansAbstractlabelDisclosure of information about defined benefit plans [abstract]
ifrs-fullDisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatorytext blocklabelDisclosure of information about effect of interest rate benchmark reform on entity’s financial instruments and risk management strategy [text block]Disclosure: IFRS 7.24I, Disclosure: IFRS 7.24 J
documentationThe disclosure of information about the effect of interest rate benchmark reform on an entity’s financial instruments and risk management strategy.
ifrs-fullDisclosureOfInformationAboutEmployeesExplanatorytext blocklabelDisclosure of information about employees [text block]Common practice: IAS 1.10 e
documentationThe disclosure of information about employees.
ifrs-fullDisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatorytext blocklabelDisclosure of information about entity’s hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block]Disclosure: IFRS 7.24H
documentationThe disclosure of information about the entity’s hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform.
ifrs-fullDisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsAbstractlabelDisclosure of information about expected derecognition of assets for insurance acquisition cash flows [abstract]
ifrs-fullDisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsExplanatorytext blocklabelDisclosure of information about expected derecognition of assets for insurance acquisition cash flows [text block]Disclosure: Effective 2023-01-01 IFRS 17.109 A
documentationThe disclosure of information about the expected derecognition of the assets for insurance acquisition cash flows. [Refer: Insurance contracts [member]; Assets for insurance acquisition cash flows; Insurance contracts liability (asset)]
ifrs-fullDisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItemsline itemslabelDisclosure of information about expected derecognition of assets for insurance acquisition cash flows [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsTabletablelabelDisclosure of information about expected derecognition of assets for insurance acquisition cash flows [table]Disclosure: Effective 2023-01-01 IFRS 17.109 A
documentationSchedule disclosing information related to the expected derecognition of the assets for insurance acquisition cash flows.
ifrs-fullDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstractlabelDisclosure of information about expected recognition of contractual service margin in profit or loss [abstract]
ifrs-fullDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatorytext blocklabelDisclosure of information about expected recognition of contractual service margin in profit or loss [text block]Disclosure: Effective 2023-01-01 IFRS 17.109
documentationThe disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]]
ifrs-fullDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItemsline itemslabelDisclosure of information about expected recognition of contractual service margin in profit or loss [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTabletablelabelDisclosure of information about expected recognition of contractual service margin in profit or loss [table]Disclosure: Effective 2023-01-01 IFRS 17.109
documentationSchedule disclosing information related to the expected recognition of the contractual service margin in profit or loss.
ifrs-fullDisclosureOfInformationAboutInterestsInStructuredEntityExplanatorytext blocklabelDisclosure of information about interests in structured entity [text block]Disclosure: IFRS 12.26
documentationThe disclosure of qualitative and quantitative information about the entity’s interests in structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed.
ifrs-fullDisclosureOfInformationAboutKeyManagementPersonnelExplanatorytext blocklabelDisclosure of information about key management personnel [text block]Common practice: IAS 1.10 e
documentationThe disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]
ifrs-fullDisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatorytext blocklabelDisclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block]Example: IFRS 12.B26 e
documentationThe disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity’s interests in structured entities. [Refer: Guarantees [member]]
ifrs-fullDisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatorytext blocklabelDisclosure of information about maturity profile of defined benefit obligation [text block]Disclosure: IAS 19.147 c
documentationThe disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value]
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatorytext blocklabelDisclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]Disclosure: IFRS 15.126 c
documentationThe disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers.
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatorytext blocklabelDisclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]Disclosure: IFRS 15.126 b
documentationThe disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatorytext blocklabelDisclosure of information about methods, inputs and assumptions used for determining transaction price [text block]Disclosure: IFRS 15.126 a
documentationThe disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatorytext blocklabelDisclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]Disclosure: IFRS 15.126 d
documentationThe disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers.
ifrs-fullDisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatorytext blocklabelDisclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of covid-19 pandemic [text block]Disclosure: IFRS 16.60 A a
documentationThe disclosure of information about the nature of the contracts to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16, if the lessee has not applied the practical expedient to all rent concessions occurring as a direct consequence of the covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesAbstractlabelDisclosure of information about overlay approach for associates [abstract]
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesExplanatorytext blocklabelDisclosure of information about overlay approach for associates [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe disclosure of information about the overlay approach for associates.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesLineItemsline itemslabelDisclosure of information about overlay approach for associates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesTabletablelabelDisclosure of information about overlay approach for associates [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationSchedule disclosing information related to the overlay approach for associates.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesAbstractlabelDisclosure of information about overlay approach for joint ventures [abstract]
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatorytext blocklabelDisclosure of information about overlay approach for joint ventures [text block]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe disclosure of information about the overlay approach for joint ventures.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesLineItemsline itemslabelDisclosure of information about overlay approach for joint ventures [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesTabletablelabelDisclosure of information about overlay approach for joint ventures [table]Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationSchedule disclosing information related to the overlay approach for joint ventures.
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesAbstractlabelDisclosure of information about temporary exemption from IFRS 9 for associates [abstract]
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatorytext blocklabelDisclosure of information about temporary exemption from IFRS 9 for associates [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationThe disclosure information about the temporary exemption from IFRS 9 for associates.
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItemsline itemslabelDisclosure of information about temporary exemption from IFRS 9 for associates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesTabletablelabelDisclosure of information about temporary exemption from IFRS 9 for associates [table]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationSchedule disclosing information related to the temporary exemption from IFRS 9 for associates.
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesAbstractlabelDisclosure of information about temporary exemption from IFRS 9 for joint ventures [abstract]
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesExplanatorytext blocklabelDisclosure of information about temporary exemption from IFRS 9 for joint ventures [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationThe disclosure of information about the temporary exemption from IFRS 9 for joint ventures.
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItemsline itemslabelDisclosure of information about temporary exemption from IFRS 9 for joint ventures [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesTabletablelabelDisclosure of information about temporary exemption from IFRS 9 for joint ventures [table]Disclosure: Expiry date 2023-01-01 IFRS 4.39 J
documentationSchedule disclosing information related to the temporary exemption from IFRS 9 for joint ventures.
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstractlabelDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatorytext blocklabelDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]Disclosure: IFRS 7.23 A
documentationThe disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]]
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItemsline itemslabelDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTabletablelabelDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]Disclosure: IFRS 7.23 A
documentationSchedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstractlabelDisclosure of information about unconsolidated structured entities controlled by investment entity [abstract]
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatorytext blocklabelDisclosure of information about unconsolidated structured entities controlled by investment entity [text block]Disclosure: IFRS 12.19F
documentationThe disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItemsline itemslabelDisclosure of information about unconsolidated structured entities controlled by investment entity [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTabletablelabelDisclosure of information about unconsolidated structured entities controlled by investment entity [table]Disclosure: IFRS 12.19F
documentationSchedule disclosing information related to unconsolidated structured entities controlled by the investment entity.
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstractlabelDisclosure of information about unconsolidated subsidiaries [abstract]
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatorytext blocklabelDisclosure of information about unconsolidated subsidiaries [text block]Disclosure: IFRS 12.19B
documentationThe disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItemsline itemslabelDisclosure of information about unconsolidated subsidiaries [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesTabletablelabelDisclosure of information about unconsolidated subsidiaries [table]Disclosure: IFRS 12.19B
documentationSchedule disclosing information related to unconsolidated subsidiaries.
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstractlabelDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatorytext blocklabelDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]Disclosure: IAS 36.130
documentationThe disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [member]]
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItemsline itemslabelDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTabletablelabelDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]Disclosure: IAS 36.130
documentationSchedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed.
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstractlabelDisclosure of information for cash-generating units [abstract]
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatorytext blocklabelDisclosure of information for cash-generating units [text block]Disclosure: IAS 36.134
documentationThe disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItemsline itemslabelDisclosure of information for cash-generating units [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTabletablelabelDisclosure of information for cash-generating units [table]Disclosure: IAS 36.134
documentationSchedule disclosing information related to cash-generating units.
ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatorytext blocklabelDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]Disclosure: IFRS 13.94
documentationThe disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position.
ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatorytext blocklabelDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity’s own equity instruments [text block]Disclosure: IFRS 13.94
documentationThe disclosure of information sufficient to permit the reconciliation of classes of the entity’s own equity instruments determined for fair value measurement to the line items in the statement of financial position.
ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatorytext blocklabelDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]Disclosure: IFRS 13.94
documentationThe disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value measurement to the line items in the statement of financial position.
ifrs-fullDisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatorytext blocklabelDisclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]Disclosure: IAS 7.44 A
documentationThe disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities]
ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstractlabelDisclosure of initial application of standards or interpretations [abstract]
ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItemsline itemslabelDisclosure of initial application of standards or interpretations [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsTabletablelabelDisclosure of initial application of standards or interpretations [table]Disclosure: IAS 8.28
documentationSchedule disclosing information related to the initial application of standards or interpretations.
ifrs-fullDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17AbstractlabelDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract]
ifrs-fullDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatorytext blocklabelDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThe disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItemsline itemslabelDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17TabletablelabelDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationSchedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatorytextlabelDescription of instruments with potential future dilutive effect not included in calculation of diluted earnings per shareDisclosure: IAS 33.70 c
documentationThe description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.
ifrs-fullDisclosureOfInsuranceContractsExplanatorytext blocklabelDisclosure of insurance contracts [text block]Disclosure: Effective 2023-01-01 IFRS 17 – Disclosure, Disclosure: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThe entire disclosure for insurance contracts.
ifrs-fullDisclosureOfInsurancePremiumRevenueExplanatorytext blocklabelDisclosure of insurance premium revenue [text block]Common practice: IAS 1.10 e
documentationThe disclosure of insurance premium revenue. [Refer: Revenue]
ifrs-fullDisclosureOfInsuranceRiskExplanatorytext blocklabelDisclosure of insurance risk [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 c
documentationThe disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer.
ifrs-fullDisclosureOfIntangibleAssetsAbstractlabelDisclosure of detailed information about intangible assets [abstract]
ifrs-fullDisclosureOfIntangibleAssetsAndGoodwillExplanatorytext blocklabelDisclosure of intangible assets and goodwill [text block]Common practice: IAS 1.10 e
documentationThe disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]
ifrs-fullDisclosureOfIntangibleAssetsExplanatorytext blocklabelDisclosure of intangible assets [text block]Disclosure: IAS 38 – Disclosure
documentationThe entire disclosure for intangible assets.
ifrs-fullDisclosureOfIntangibleAssetsLineItemsline itemslabelDisclosure of detailed information about intangible assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityAbstractlabelDisclosure of intangible assets material to entity [abstract]
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityExplanatorytext blocklabelDisclosure of intangible assets material to entity [text block]Disclosure: IAS 38.122 b
documentationThe disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityLineItemsline itemslabelDisclosure of intangible assets material to entity [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityTabletablelabelDisclosure of intangible assets material to entity [table]Disclosure: IAS 38.122 b
documentationSchedule disclosing information related to intangible assets that are material to the entity.
ifrs-fullDisclosureOfIntangibleAssetsTabletablelabelDisclosure of detailed information about intangible assets [table]Disclosure: IAS 38.118
documentationSchedule disclosing information related to details of intangible assets.
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstractlabelDisclosure of intangible assets with indefinite useful life [abstract]
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatorytext blocklabelDisclosure of intangible assets with indefinite useful life [text block]Disclosure: IAS 38.122 a
documentationThe disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItemsline itemslabelDisclosure of intangible assets with indefinite useful life [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTabletablelabelDisclosure of intangible assets with indefinite useful life [table]Disclosure: IAS 38.122 a
documentationSchedule disclosing information related to intangible assets with an indefinite useful life.
ifrs-fullDisclosureOfInterestExpenseExplanatorytext blocklabelDisclosure of interest expense [text block]Common practice: IAS 1.10 e
documentationThe disclosure of interest expense. [Refer: Interest expense]
ifrs-fullDisclosureOfInterestIncomeExpenseExplanatorytext blocklabelDisclosure of interest income (expense) [text block]Common practice: IAS 1.10 e
documentationThe disclosure of interest income and expense. [Refer: Interest income (expense)]
ifrs-fullDisclosureOfInterestIncomeExplanatorytext blocklabelDisclosure of interest income [text block]Common practice: IAS 1.10 e
documentationThe disclosure of interest income. [Refer: Interest income]
ifrs-fullDisclosureOfInterestInFundsExplanatorytext blocklabelDisclosure of interest in funds [text block]Disclosure: IFRIC 5 – Consensus
documentationThe entire disclosure for the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.
ifrs-fullDisclosureOfInterestsInAssociatesExplanatorytext blocklabelDisclosure of interests in associates [text block]Disclosure: IFRS 12.2 b (ii)
documentationThe disclosure of interests in associates. [Refer: Associates [member]]
ifrs-fullDisclosureOfInterestsInJointArrangementsExplanatorytext blocklabelDisclosure of interests in joint arrangements [text block]Disclosure: IFRS 12.2 b (ii)
documentationThe disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control.
ifrs-fullDisclosureOfInterestsInOtherEntitiesExplanatorytext blocklabelDisclosure of interests in other entities [text block]Disclosure: IFRS 12.1
documentationThe entire disclosure for interests in other entities.
ifrs-fullDisclosureOfInterestsInSubsidiariesExplanatorytext blocklabelDisclosure of interests in subsidiaries [text block]Disclosure: IFRS 12.2 b (i)
documentationThe disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullDisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatorytext blocklabelDisclosure of interests in unconsolidated structured entities [text block]Disclosure: IFRS 12.2 b (iii)
documentationThe disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]]
ifrs-fullDisclosureOfInterimFinancialReportingExplanatorytext blocklabelDisclosure of interim financial reporting [text block]Disclosure: IAS 34 – Content of an interim financial report
documentationThe entire disclosure for interim financial reporting.
ifrs-fullDisclosureOfInternalCreditExposuresAbstractlabelDisclosure of internal credit grades [abstract]
ifrs-fullDisclosureOfInternalCreditExposuresExplanatorytext blocklabelDisclosure of internal credit grades [text block]Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG25
documentationThe disclosure of internal credit grades. [Refer: Internal credit grades [member]]
ifrs-fullDisclosureOfInternalCreditExposuresLineItemsline itemslabelDisclosure of internal credit grades [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInternalCreditExposuresTabletablelabelDisclosure of internal credit grades [table]Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG25
documentationSchedule disclosing information related to internal credit grades.
ifrs-fullDisclosureOfInventoriesExplanatorytext blocklabelDisclosure of inventories [text block]Disclosure: IAS 2 – Disclosure
documentationThe entire disclosure for inventories.
ifrs-fullDisclosureOfInvestmentContractsLiabilitiesExplanatorytext blocklabelDisclosure of investment contracts liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]
ifrs-fullDisclosureOfInvestmentEntitiesExplanatorytext blocklabelDisclosure of investment entities [text block]Disclosure: IFRS 12 – Investment entity status
documentationThe disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis.
ifrs-fullDisclosureOfInvestmentPropertyAbstractlabelDisclosure of detailed information about investment property [abstract]
ifrs-fullDisclosureOfInvestmentPropertyExplanatorytext blocklabelDisclosure of investment property [text block]Disclosure: IAS 40 – Disclosure
documentationThe entire disclosure for investment property.
ifrs-fullDisclosureOfInvestmentPropertyLineItemsline itemslabelDisclosure of detailed information about investment property [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfInvestmentPropertyTabletablelabelDisclosure of detailed information about investment property [table]Disclosure: IAS 40.32 A
documentationSchedule disclosing information related to details of investment property.
ifrs-fullDisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatorytext blocklabelDisclosure of investments accounted for using equity method [text block]Common practice: IAS 1.10 e
documentationThe disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
ifrs-fullDisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatorytext blocklabelDisclosure of investments other than investments accounted for using equity method [text block]Common practice: IAS 1.10 e
documentationThe disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]
ifrs-fullDisclosureOfIssuedCapitalExplanatorytext blocklabelDisclosure of issued capital [text block]Common practice: IAS 1.10 e
documentationThe disclosure of issued capital. [Refer: Issued capital]
ifrs-fullDisclosureOfJointOperationsAbstractlabelDisclosure of joint operations [abstract]
ifrs-fullDisclosureOfJointOperationsExplanatorytext blocklabelDisclosure of joint operations [text block]Disclosure: IFRS 12.B4 c
documentationThe disclosure of joint operations. [Refer: Joint operations [member]]
ifrs-fullDisclosureOfJointOperationsLineItemsline itemslabelDisclosure of joint operations [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfJointOperationsTabletablelabelDisclosure of joint operations [table]Disclosure: IFRS 12.B4 c
documentationSchedule disclosing information related to joint operations.
ifrs-fullDisclosureOfJointVenturesAbstractlabelDisclosure of joint ventures [abstract]
ifrs-fullDisclosureOfJointVenturesExplanatorytext blocklabelDisclosure of joint ventures [text block]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b
documentationThe disclosure of joint ventures. [Refer: Joint ventures [member]]
ifrs-fullDisclosureOfJointVenturesLineItemsline itemslabelDisclosure of joint ventures [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfJointVenturesTabletablelabelDisclosure of joint ventures [table]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b
documentationSchedule disclosing information related to joint ventures.
ifrs-fullDisclosureOfLeasePrepaymentsExplanatorytext blocklabelDisclosure of lease prepayments [text block]Common practice: IAS 1.10 e
documentationThe disclosure of lease prepayments. [Refer: Prepayments]
ifrs-fullDisclosureOfLeasesExplanatorytext blocklabelDisclosure of leases [text block]Disclosure: IFRS 16 – Presentation, Disclosure: IFRS 16 – Disclosure
documentationThe entire disclosure for leases.
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstractlabelDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatorytext blocklabelDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]Disclosure: IFRS 13.98
documentationThe disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]]
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItemsline itemslabelDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTabletablelabelDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]Disclosure: IFRS 13.98
documentationSchedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement.
ifrs-fullDisclosureOfLiquidityRiskExplanatorytext blocklabelDisclosure of liquidity risk [text block]Common practice: IAS 1.10 e
documentationThe disclosure of liquidity risk. [Refer: Liquidity risk [member]]
ifrs-fullDisclosureOfLiquidityRiskOfInsuranceContractsExplanatorytext blocklabelDisclosure of liquidity risk of insurance contracts [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 d
documentationThe disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]]
ifrs-fullDisclosureOfLoansAndAdvancesToBanksExplanatorytext blocklabelDisclosure of loans and advances to banks [text block]Common practice: IAS 1.10 e
documentationThe disclosure of loans and advances to banks. [Refer: Loans and advances to banks]
ifrs-fullDisclosureOfLoansAndAdvancesToCustomersExplanatorytext blocklabelDisclosure of loans and advances to customers [text block]Common practice: IAS 1.10 e
documentationThe disclosure of loans and advances to customers. [Refer: Loans and advances to customers]
ifrs-fullDisclosureOfMajorCustomersAbstractlabelDisclosure of major customers [abstract]
ifrs-fullDisclosureOfMajorCustomersLineItemsline itemslabelDisclosure of major customers [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMajorCustomersTabletablelabelDisclosure of major customers [table]Disclosure: IFRS 8.34
documentationSchedule disclosing information related to the entity’s major customers.
ifrs-fullDisclosureOfMarketRiskExplanatorytext blocklabelDisclosure of market risk [text block]Common practice: IAS 1.10 e
documentationThe disclosure of market risk. [Refer: Market risk [member]]
ifrs-fullDisclosureOfMarketRiskOfInsuranceContractsExplanatorytext blocklabelDisclosure of market risk of insurance contracts [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 d
documentationThe disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]]
ifrs-fullDisclosureOfMaterialAccountingPolicyInformationExplanatorytext blocklabelDisclosure of material accounting policy information [text block]Disclosure: Effective 2023-01-01 IAS 1.117
documentationThe entire disclosure of material accounting policy information applied by the entity.
ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstractlabelDisclosure of maturity analysis for derivative financial liabilities [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItemsline itemslabelDisclosure of maturity analysis for derivative financial liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTabletablelabelDisclosure of maturity analysis for derivative financial liabilities [table]Disclosure: IFRS 7.39 b
documentationSchedule disclosing information related to the maturity analysis for derivative financial liabilities.
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstractlabelDisclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatorytext blocklabelDisclosure of maturity analysis for financial assets held for managing liquidity risk [text block]Disclosure: IFRS 7.B11E
documentationThe disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]]
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItemsline itemslabelDisclosure of maturity analysis for financial assets held for managing liquidity risk [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTabletablelabelDisclosure of maturity analysis for financial assets held for managing liquidity risk [table]Disclosure: IFRS 7.B11E
documentationSchedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.
ifrs-fullDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatorytext blocklabelDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.132 b
documentationThe disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItemsline itemslabelDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17TabletablelabelDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.132 b
documentationSchedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstractlabelDisclosure of maturity analysis for non-derivative financial liabilities [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItemsline itemslabelDisclosure of maturity analysis for non-derivative financial liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTabletablelabelDisclosure of maturity analysis for non-derivative financial liabilities [table]Disclosure: IFRS 7.39 a
documentationSchedule disclosing information related to the maturity analysis for non-derivative financial liabilities.
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstractlabelDisclosure of maturity analysis of finance lease payments receivable [abstract]
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatorytext blocklabelDisclosure of maturity analysis of finance lease payments receivable [text block]Disclosure: IFRS 16.94
documentationThe disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItemsline itemslabelDisclosure of maturity analysis of finance lease payments receivable [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTabletablelabelDisclosure of maturity analysis of finance lease payments receivable [table]Disclosure: IFRS 16.94
documentationSchedule disclosing information related to the maturity analysis of finance lease payments receivable.
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstractlabelDisclosure of maturity analysis of operating lease payments [abstract]
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatorytext blocklabelDisclosure of maturity analysis of operating lease payments [text block]Disclosure: IFRS 16.97
documentationThe disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItemsline itemslabelDisclosure of maturity analysis of operating lease payments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTabletablelabelDisclosure of maturity analysis of operating lease payments [table]Disclosure: IFRS 16.97
documentationSchedule disclosing information related to the maturity analysis of operating lease payments.
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatorytext blocklabelDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]Disclosure: IFRS 7.42E e
documentationThe disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity’s continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets]
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstractlabelDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItemsline itemslabelDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTabletablelabelDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]Disclosure: IFRS 7.42E e
documentationSchedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to the transferee in respect of the transferred assets.
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstractlabelDisclosure of nature and extent of risks arising from financial instruments [abstract]
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatorytext blocklabelDisclosure of nature and extent of risks arising from financial instruments [text block]Disclosure: IFRS 7.31
documentationThe disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]]
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItemsline itemslabelDisclosure of nature and extent of risks arising from financial instruments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTabletablelabelDisclosure of nature and extent of risks arising from financial instruments [table]Disclosure: IFRS 7.33, Disclosure: IFRS 7.34
documentationSchedule disclosing information related to the nature and extent of risks arising from financial instruments.
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatorytext blocklabelDisclosure of nature and extent of risks arising from insurance contracts [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.38
documentationThe disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]
ifrs-fullDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatorytext blocklabelDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125
documentationThe disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItemsline itemslabelDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17TabletablelabelDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125
documentationSchedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatorytextlabelDescription of nature of potential income tax consequences that would result from payment of dividendDisclosure: IAS 12.82 A
documentationThe description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]
ifrs-fullDisclosureOfNetAssetValueAttributableToUnitholdersExplanatorytext blocklabelDisclosure of net asset value attributable to unit-holders [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the net asset value attributable to unit-holders.
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetAbstractlabelDisclosure of net defined benefit liability (asset) [abstract]
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetExplanatorytext blocklabelDisclosure of net defined benefit liability (asset) [text block]Disclosure: IAS 19.140 a
documentationThe disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetLineItemsline itemslabelDisclosure of net defined benefit liability (asset) [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetTabletablelabelDisclosure of net defined benefit liability (asset) [table]Disclosure: IAS 19.140 a
documentationSchedule disclosing information related to the net defined benefit liability (asset).
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsAbstractlabelDisclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [abstract]
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatorytext blocklabelDisclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [text block]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThe disclosure of the net and gross amounts and the reinsurer’s share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsLineItemsline itemslabelDisclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTabletablelabelDisclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [table]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationSchedule disclosing information related to the net and gross amounts and to the reinsurer’s share for amounts arising from insurance contracts.
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodAbstractlabelDisclosure of non-adjusting events after reporting period [abstract]
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodExplanatorytext blocklabelDisclosure of non-adjusting events after reporting period [text block]Disclosure: IAS 10.21
documentationThe disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodLineItemsline itemslabelDisclosure of non-adjusting events after reporting period [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodTabletablelabelDisclosure of non-adjusting events after reporting period [table]Disclosure: IAS 10.21
documentationSchedule disclosing information related to non-adjusting events after the reporting period.
ifrs-fullDisclosureOfNoncontrollingInterestsExplanatorytext blocklabelDisclosure of non-controlling interests [text block]Common practice: IAS 1.10 e
documentationThe disclosure of non-controlling interests. [Refer: Non-controlling interests]
ifrs-fullDisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatorytext blocklabelDisclosure of non-current assets held for sale and discontinued operations [text block]Disclosure: IFRS 5 – Presentation and disclosure
documentationThe entire disclosure for non-current assets held for sale and discontinued operations.
ifrs-fullDisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatorytext blocklabelDisclosure of non-current assets or disposal groups classified as held for sale [text block]Common practice: IAS 1.10 e
documentationThe disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
ifrs-fullDisclosureOfNotesAndOtherExplanatoryInformationExplanatorytext blocklabelDisclosure of notes and other explanatory information [text block]Disclosure: IAS 1.10 e
documentationThe disclosure of notes and other explanatory information as part of a complete set of financial statements.
ifrs-fullDisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatorytext blocklabelDisclosure of number and weighted average exercise prices of other equity instruments [text block]Common practice: IFRS 2.45
documentationThe disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).
ifrs-fullDisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatorytext blocklabelDisclosure of number and weighted average exercise prices of share options [text block]Disclosure: IFRS 2.45 b
documentationThe disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstractlabelDisclosure of number and weighted average remaining contractual life of outstanding share options [abstract]
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatorytext blocklabelDisclosure of number and weighted average remaining contractual life of outstanding share options [text block]Disclosure: IFRS 2.45 d
documentationThe disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItemsline itemslabelDisclosure of number and weighted average remaining contractual life of outstanding share options [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTabletablelabelDisclosure of number and weighted average remaining contractual life of outstanding share options [table]Disclosure: IFRS 2.45 d
documentationSchedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstractlabelDisclosure of objectives, policies and processes for managing capital [abstract]
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatorytext blocklabelDisclosure of objectives, policies and processes for managing capital [text block]Disclosure: IAS 1.134
documentationThe disclosure of information that enables users of financial statements to evaluate the entity’s objectives, policies and processes for managing capital.
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItemsline itemslabelDisclosure of objectives, policies and processes for managing capital [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTabletablelabelDisclosure of objectives, policies and processes for managing capital [table]Disclosure: IAS 1.136
documentationSchedule disclosing information related to the objectives, policies and processes for managing capital.
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsAbstractlabelDisclosure of offsetting of financial assets [abstract]
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatorytext blocklabelDisclosure of offsetting of financial assets and financial liabilities [text block]Disclosure: IFRS 7 – Offsetting financial assets and financial liabilities
documentationThe disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsExplanatorytext blocklabelDisclosure of offsetting of financial assets [text block]Disclosure: IFRS 7.13C
documentationThe disclosure of the offsetting of financial assets. [Refer: Financial assets]
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsLineItemsline itemslabelDisclosure of offsetting of financial assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsTabletablelabelDisclosure of offsetting of financial assets [table]Disclosure: IFRS 7.13C
documentationSchedule disclosing information related to the offsetting of financial assets.
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesAbstractlabelDisclosure of offsetting of financial liabilities [abstract]
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesExplanatorytext blocklabelDisclosure of offsetting of financial liabilities [text block]Disclosure: IFRS 7.13C
documentationThe disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesLineItemsline itemslabelDisclosure of offsetting of financial liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesTabletablelabelDisclosure of offsetting of financial liabilities [table]Disclosure: IFRS 7.13C
documentationSchedule disclosing information related to the offsetting of financial liabilities.
ifrs-fullDisclosureOfOperatingSegmentsAbstractlabelDisclosure of operating segments [abstract]
ifrs-fullDisclosureOfOperatingSegmentsExplanatorytext blocklabelDisclosure of operating segments [text block]Disclosure: IFRS 8.23
documentationThe disclosure of operating segments. [Refer: Operating segments [member]]
ifrs-fullDisclosureOfOperatingSegmentsLineItemsline itemslabelDisclosure of operating segments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfOperatingSegmentsTabletablelabelDisclosure of operating segments [table]Disclosure: IFRS 8.23
documentationSchedule disclosing information related to operating segments.
ifrs-fullDisclosureOfOtherAssetsExplanatorytext blocklabelDisclosure of other assets [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other assets. [Refer: Other assets]
ifrs-fullDisclosureOfOtherCurrentAssetsExplanatorytext blocklabelDisclosure of other current assets [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other current assets. [Refer: Other current assets]
ifrs-fullDisclosureOfOtherCurrentLiabilitiesExplanatorytext blocklabelDisclosure of other current liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other current liabilities. [Refer: Other current liabilities]
ifrs-fullDisclosureOfOtherLiabilitiesExplanatorytext blocklabelDisclosure of other liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other liabilities. [Refer: Other liabilities]
ifrs-fullDisclosureOfOtherNoncurrentAssetsExplanatorytext blocklabelDisclosure of other non-current assets [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other non-current assets. [Refer: Other non-current assets]
ifrs-fullDisclosureOfOtherNoncurrentLiabilitiesExplanatorytext blocklabelDisclosure of other non-current liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other non-current liabilities. [Refer: Other non-current liabilities]
ifrs-fullDisclosureOfOtherOperatingExpenseExplanatorytext blocklabelDisclosure of other operating expense [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other operating expense. [Refer: Other operating income (expense)]
ifrs-fullDisclosureOfOtherOperatingIncomeExpenseExplanatorytext blocklabelDisclosure of other operating income (expense) [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other operating income or expense. [Refer: Other operating income (expense)]
ifrs-fullDisclosureOfOtherOperatingIncomeExplanatorytext blocklabelDisclosure of other operating income [text block]Common practice: IAS 1.10 e
documentationThe disclosure of other operating income. [Refer: Other operating income (expense)]
ifrs-fullDisclosureOfOtherProvisionsAbstractlabelDisclosure of other provisions [abstract]
ifrs-fullDisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatorytext blocklabelDisclosure of other provisions, contingent liabilities and contingent assets [text block]Disclosure: IAS 37 – Disclosure
documentationThe entire disclosure for other provisions, contingent liabilities and contingent assets.
ifrs-fullDisclosureOfOtherProvisionsExplanatorytext blocklabelDisclosure of other provisions [text block]Disclosure: IAS 37.84
documentationThe disclosure of other provisions. [Refer: Other provisions]
ifrs-fullDisclosureOfOtherProvisionsLineItemsline itemslabelDisclosure of other provisions [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfOtherProvisionsTabletablelabelDisclosure of other provisions [table]Disclosure: IAS 37.84
documentationSchedule disclosing information related to other provisions.
ifrs-fullDisclosureOfPerformanceObligationsAbstractlabelDisclosure of performance obligations [abstract]
ifrs-fullDisclosureOfPerformanceObligationsExplanatorytext blocklabelDisclosure of performance obligations [text block]Disclosure: IFRS 15.119
documentationThe disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]]
ifrs-fullDisclosureOfPerformanceObligationsLineItemsline itemslabelDisclosure of performance obligations [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfPerformanceObligationsTabletablelabelDisclosure of performance obligations [table]Disclosure: IFRS 15.119
documentationSchedule disclosing information related to performance obligations in contracts with customers.
ifrs-fullDisclosureOfPrepaymentsAndOtherAssetsExplanatorytext blocklabelDisclosure of prepayments and other assets [text block]Common practice: IAS 1.10 e
documentationThe disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]
ifrs-fullDisclosureOfProductsAndServicesAbstractlabelDisclosure of products and services [abstract]
ifrs-fullDisclosureOfProductsAndServicesExplanatorytext blocklabelDisclosure of products and services [text block]Disclosure: IFRS 8.32
documentationThe disclosure of the entity’s products and services. [Refer: Products and services [member]]
ifrs-fullDisclosureOfProductsAndServicesLineItemsline itemslabelDisclosure of products and services [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfProductsAndServicesTabletablelabelDisclosure of products and services [table]Disclosure: IFRS 8.32
documentationSchedule disclosing information related to the entity’s products and services.
ifrs-fullDisclosureOfProfitLossFromOperatingActivitiesExplanatorytext blocklabelDisclosure of profit (loss) from operating activities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]
ifrs-fullDisclosureOfPropertyPlantAndEquipmentAbstractlabelDisclosure of detailed information about property, plant and equipment [abstract]
ifrs-fullDisclosureOfPropertyPlantAndEquipmentExplanatorytext blocklabelDisclosure of property, plant and equipment [text block]Disclosure: IAS 16 – Disclosure
documentationThe entire disclosure for property, plant and equipment.
ifrs-fullDisclosureOfPropertyPlantAndEquipmentLineItemsline itemslabelDisclosure of detailed information about property, plant and equipment [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfPropertyPlantAndEquipmentTabletablelabelDisclosure of detailed information about property, plant and equipment [table]Disclosure: IAS 16.73
documentationSchedule disclosing information related to details of property, plant and equipment.
ifrs-fullDisclosureOfProvisionMatrixAbstractlabelDisclosure of provision matrix [abstract]
ifrs-fullDisclosureOfProvisionMatrixExplanatorytext blocklabelDisclosure of provision matrix [text block]Example: IFRS 7.35 N
documentationThe disclosure of the provision matrix.
ifrs-fullDisclosureOfProvisionMatrixLineItemsline itemslabelDisclosure of provision matrix [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfProvisionMatrixTabletablelabelDisclosure of provision matrix [table]Example: IFRS 7.35 N
documentationSchedule disclosing information related to the provision matrix.
ifrs-fullDisclosureOfProvisionsExplanatorytext blocklabelDisclosure of provisions [text block]Common practice: IAS 1.10 e
documentationThe disclosure of provisions. [Refer: Provisions]
ifrs-fullDisclosureOfQualitativeInformationAboutApplicationOfClassificationOverlayAndImpairmentRequirementsExplanatorytext blocklabelDisclosure of qualitative information about application of classification overlay and impairment requirements [text block]Disclosure: Effective 2023-01-01 IFRS 17.C28E a
documentationThe disclosure of qualitative information about the extent to which the classification overlay has been applied and whether and to what extent the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied.
ifrs-fullDisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateAbstractlabelDisclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatorytext blocklabelDisclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [text block]Disclosure: IFRS 7.24 J b
documentationThe disclosure of quantitative information about financial instruments that have yet to transition to an alternative benchmark rate.
ifrs-fullDisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateLineItemsline itemslabelDisclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateTabletablelabelDisclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [table]Disclosure: IFRS 7.24 J b
documentationSchedule disclosing information related to the quantitative information about financial instruments that have yet to transition to alternative benchmark rate.
ifrs-fullDisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstractlabelDisclosure of quantitative information about leases for lessee [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutLeasesForLessorAbstractlabelDisclosure of quantitative information about leases for lessor [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstractlabelDisclosure of quantitative information about right-of-use assets [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatorytext blocklabelDisclosure of quantitative information about right-of-use assets [text block]Disclosure: IFRS 16.53
documentationThe disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItemsline itemslabelDisclosure of quantitative information about right-of-use assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsTabletablelabelDisclosure of quantitative information about right-of-use assets [table]Disclosure: IFRS 16.53
documentationSchedule disclosing information related to right-of-use assets.
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstractlabelDisclosure of range of exercise prices of outstanding share options [abstract]
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatorytext blocklabelDisclosure of range of exercise prices of outstanding share options [text block]Disclosure: IFRS 2.45 d
documentationThe disclosure of the range of exercise prices for outstanding share options.
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItemsline itemslabelDisclosure of range of exercise prices of outstanding share options [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTabletablelabelDisclosure of range of exercise prices of outstanding share options [table]Disclosure: IFRS 2.45 d
documentationSchedule disclosing information related to the range of exercise prices of outstanding share options.
ifrs-fullDisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatorytext blocklabelDisclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests [text block]Example: IFRS 12.B26 d
documentationThe disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests in the structured entities.
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsAbstractlabelDisclosure of reclassification of financial assets [abstract]
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsExplanatorytext blocklabelDisclosure of reclassification of financial assets [text block]Disclosure: IFRS 7.12B
documentationThe disclosure of information about the reclassification of financial assets. [Refer: Financial assets]
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsLineItemsline itemslabelDisclosure of reclassification of financial assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsTabletablelabelDisclosure of reclassification of financial assets [table]Disclosure: IFRS 7.12B
documentationSchedule disclosing information related to the reclassification of financial assets.
ifrs-fullDisclosureOfReclassificationOfFinancialInstrumentsExplanatorytext blocklabelDisclosure of reclassification of financial instruments [text block]Common practice: IAS 1.10 e
documentationThe disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationAbstractlabelDisclosure of reclassifications or changes in presentation [abstract]
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationExplanatorytext blocklabelDisclosure of reclassifications or changes in presentation [text block]Disclosure: IAS 1.41
documentationThe disclosure of reclassifications or changes in the presentation of items in the financial statements.
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationLineItemsline itemslabelDisclosure of reclassifications or changes in presentation [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationTabletablelabelDisclosure of reclassifications or changes in presentation [table]Disclosure: IAS 1.41
documentationSchedule disclosing information related to reclassifications or changes in presentation.
ifrs-fullDisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatorytext blocklabelDisclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block]Disclosure: IFRS 11.C12 b
documentationThe disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities.
ifrs-fullDisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatorytext blocklabelDisclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]Disclosure: IFRS 11.C10
documentationThe disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities.
ifrs-fullDisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatorytext blocklabelDisclosure of reconciliation of changes in assets for insurance acquisition cash flows [text block]Disclosure: Effective 2023-01-01 IFRS 17.105 A
documentationThe disclosure of the reconciliation of changes in assets for insurance acquisition cash flows recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised.
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsAbstractlabelDisclosure of reconciliation of changes in biological assets [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatorytext blocklabelDisclosure of reconciliation of changes in biological assets [text block]Disclosure: IAS 41.50
documentationThe disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsLineItemsline itemslabelDisclosure of reconciliation of changes in biological assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsTabletablelabelDisclosure of reconciliation of changes in biological assets [table]Disclosure: IAS 41.50
documentationSchedule disclosing information related to the reconciliation of changes in biological assets.
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillAbstractlabelDisclosure of reconciliation of changes in goodwill [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillExplanatorytext blocklabelDisclosure of reconciliation of changes in goodwill [text block]Disclosure: IFRS 3.B67 d
documentationThe disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillLineItemsline itemslabelDisclosure of reconciliation of changes in goodwill [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillTabletablelabelDisclosure of reconciliation of changes in goodwill [table]Disclosure: IFRS 3.B67 d
documentationSchedule disclosing information related to the reconciliation of changes in goodwill.
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstractlabelDisclosure of reconciliation of changes in insurance contracts by components [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatorytext blocklabelDisclosure of reconciliation of changes in insurance contracts by components [text block]Disclosure: Effective 2023-01-01 IFRS 17.101
documentationThe disclosure of the reconciliation of changes in insurance contracts by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [member]]
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItemsline itemslabelDisclosure of reconciliation of changes in insurance contracts by components [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTabletablelabelDisclosure of reconciliation of changes in insurance contracts by components [table]Disclosure: Effective 2023-01-01 IFRS 17.101
documentationSchedule disclosing information related to the reconciliation of changes in insurance contracts by components.
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstractlabelDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatorytext blocklabelDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]Disclosure: Effective 2023-01-01 IFRS 17.100
documentationThe disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [member]]
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItemsline itemslabelDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTabletablelabelDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table]Disclosure: Effective 2023-01-01 IFRS 17.100
documentationSchedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims.
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstractlabelDisclosure of reconciliation of changes in intangible assets and goodwill [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatorytext blocklabelDisclosure of reconciliation of changes in intangible assets and goodwill [text block]Common practice: IAS 38.118
documentationThe disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItemsline itemslabelDisclosure of reconciliation of changes in intangible assets and goodwill [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTabletablelabelDisclosure of reconciliation of changes in intangible assets and goodwill [table]Common practice: IAS 38.118
documentationSchedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstractlabelDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatorytext blocklabelDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I
documentationThe 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 4.1.2 A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItemsline itemslabelDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTabletablelabelDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I
documentationSchedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments.
ifrs-fullDisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatorytext blocklabelDisclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]Disclosure: IFRS 7.B46
documentationThe disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets]
ifrs-fullDisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatorytext blocklabelDisclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]Disclosure: IFRS 7.B46
documentationThe disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities]
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstractlabelDisclosure of reconciliation of liabilities arising from financing activities [abstract]
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatorytext blocklabelDisclosure of reconciliation of liabilities arising from financing activities [text block]Example: IAS 7.44D
documentationThe disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItemsline itemslabelDisclosure of reconciliation of liabilities arising from financing activities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTabletablelabelDisclosure of reconciliation of liabilities arising from financing activities [table]Example: IAS 7.44D
documentationSchedule disclosing information related to the reconciliation of liabilities arising from financing activities.
ifrs-fullDisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatorytext blocklabelDisclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]Disclosure: IFRS 12.B14 b
documentationThe disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity’s interest in the associate. [Refer: Carrying amount [member]; Associates [member]]
ifrs-fullDisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatorytext blocklabelDisclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]Disclosure: IFRS 12.B14 b
documentationThe disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity’s interest in the joint venture. [Refer: Carrying amount [member]; Joint ventures [member]]
ifrs-fullDisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatorytext blocklabelDisclosure of redemption prohibition, transfer between financial liabilities and equity [text block]Disclosure: IFRIC 2 – Disclosure
documentationThe entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstractlabelDisclosure of redesignated financial assets and liabilities [abstract]
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatorytext blocklabelDisclosure of redesignated financial assets and liabilities [text block]Disclosure: IFRS 1.29
documentationThe disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItemsline itemslabelDisclosure of redesignated financial assets and liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTabletablelabelDisclosure of redesignated financial assets and liabilities [table]Disclosure: IFRS 1.29
documentationSchedule disclosing information related to redesignated financial assets and liabilities.
ifrs-fullDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17AbstractlabelDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract]
ifrs-fullDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Explanatorytext blocklabelDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.C32
documentationThe disclosure of redesignation of financial assets at the date of initial application of IFRS 17.
ifrs-fullDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItemsline itemslabelDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17TabletablelabelDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.C32
documentationSchedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17.
ifrs-fullDisclosureOfRegulatoryDeferralAccountsExplanatorytext blocklabelDisclosure of regulatory deferral accounts [text block]Disclosure: IFRS 14 – Disclosure, Disclosure: IFRS 14 – Presentation
documentationThe entire disclosure for regulatory deferral accounts.
ifrs-fullDisclosureOfReimbursementRightsAbstractlabelDisclosure of reimbursement rights [abstract]
ifrs-fullDisclosureOfReimbursementRightsExplanatorytext blocklabelDisclosure of reimbursement rights [text block]Disclosure: IAS 19.140 b
documentationThe disclosure of reimbursement rights related to defined benefit obligations. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
ifrs-fullDisclosureOfReimbursementRightsLineItemsline itemslabelDisclosure of reimbursement rights [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReimbursementRightsTabletablelabelDisclosure of reimbursement rights [table]Disclosure: IAS 19.140 b
documentationSchedule disclosing information related to reimbursement rights.
ifrs-fullDisclosureOfReinsuranceExplanatorytext blocklabelDisclosure of reinsurance [text block]Common practice: IAS 1.10 e
documentationThe disclosure of reinsurance.
ifrs-fullDisclosureOfRelatedPartyExplanatorytext blocklabelDisclosure of related party [text block]Disclosure: IAS 24 -, Disclosure:
documentationThe entire disclosure for related parties.
ifrs-fullDisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatorytext blocklabelDisclosure of repurchase and reverse repurchase agreements [text block]Common practice: IAS 1.10 e
documentationThe disclosure of repurchase and reverse repurchase agreements.
ifrs-fullDisclosureOfResearchAndDevelopmentExpenseExplanatorytext blocklabelDisclosure of research and development expense [text block]Common practice: IAS 1.10 e
documentationThe disclosure of research and development expense. [Refer: Research and development expense]
ifrs-fullDisclosureOfReservesAndOtherEquityInterestExplanatorytext blocklabelDisclosure of reserves within equity [text block]Disclosure: IAS 1.79 b
documentationThe disclosure of reserves within equity. [Refer: Other reserves [member]]
ifrs-fullDisclosureOfReservesWithinEquityAbstractlabelDisclosure of reserves within equity [abstract]
ifrs-fullDisclosureOfReservesWithinEquityLineItemsline itemslabelDisclosure of reserves within equity [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfReservesWithinEquityTabletablelabelDisclosure of reserves within equity [table]Disclosure: IAS 1.79 b
documentationSchedule disclosing information related to reserves within equity.
ifrs-fullDisclosureOfRestrictedCashAndCashEquivalentsExplanatorytext blocklabelDisclosure of restricted cash and cash equivalents [text block]Common practice: IAS 1.10 e
documentationThe disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
ifrs-fullDisclosureOfRevenueExplanatorytext blocklabelDisclosure of revenue [text block]Common practice: IAS 1.10 e
documentationThe entire disclosure for revenue.
ifrs-fullDisclosureOfRevenueFromContractsWithCustomersExplanatorytext blocklabelDisclosure of revenue from contracts with customers [text block]Disclosure: IFRS 15 – Presentation, Disclosure: IFRS 15 – Disclosure
documentationThe entire disclosure for revenue from contracts with customers.
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstractlabelDisclosure of risk management strategy related to hedge accounting [abstract]
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatorytext blocklabelDisclosure of risk management strategy related to hedge accounting [text block]Disclosure: IFRS 7.22 A
documentationThe disclosure of risk management strategy related to hedge accounting.
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItemsline itemslabelDisclosure of risk management strategy related to hedge accounting [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTabletablelabelDisclosure of risk management strategy related to hedge accounting [table]Disclosure: IFRS 7.22 A
documentationSchedule disclosing information related to the risk management strategy in relation to hedge accounting.
ifrs-fullDisclosureOfSegmentsMajorCustomersExplanatorytext blocklabelDisclosure of major customers [text block]Disclosure: IFRS 8.34
documentationThe disclosure of major customers.
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstractlabelDisclosure of sensitivity analysis for actuarial assumptions [abstract]
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatorytext blocklabelDisclosure of sensitivity analysis for actuarial assumptions [text block]Disclosure: IAS 19.145
documentationThe disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItemsline itemslabelDisclosure of sensitivity analysis for actuarial assumptions [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsTabletablelabelDisclosure of sensitivity analysis for actuarial assumptions [table]Disclosure: IAS 19.145
documentationSchedule disclosing information related to the sensitivity analysis for actuarial assumptions.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstractlabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatorytext blocklabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]Disclosure: IFRS 13.93 h
documentationThe disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItemsline itemslabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTabletablelabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]Disclosure: IFRS 13.93 h
documentationSchedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstractlabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [abstract]
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatorytext blocklabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [text block]Disclosure: IFRS 13.93 h
documentationThe disclosure of the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItemsline itemslabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTabletablelabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [table]Disclosure: IFRS 13.93 h
documentationSchedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstractlabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatorytext blocklabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]Disclosure: IFRS 13.93 h
documentationThe disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItemsline itemslabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTabletablelabelDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]Disclosure: IFRS 13.93 h
documentationSchedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.
ifrs-fullDisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatorytext blocklabelDisclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.129
documentationThe disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.
ifrs-fullDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17AbstractlabelDisclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [abstract]
ifrs-fullDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatorytext blocklabelDisclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.128 a
documentationThe disclosure of the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItemsline itemslabelDisclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17TabletablelabelDisclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [table]Disclosure: Effective 2023-01-01 IFRS 17.128 a
documentationSchedule disclosing information related to the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
ifrs-fullDisclosureOfSensitivityToInsuranceRiskExplanatorytext blocklabelDisclosure of sensitivity to insurance risk [text block]Disclosure: Expiry date 2023-01-01 IFRS 4.39 c (i)
documentationThe disclosure of the entity’s sensitivity to insurance risk.
ifrs-fullDisclosureOfServiceConcessionArrangementsAbstractlabelDisclosure of detailed information about service concession arrangements [abstract]
ifrs-fullDisclosureOfServiceConcessionArrangementsExplanatorytext blocklabelDisclosure of service concession arrangements [text block]Disclosure: SIC 29 – Consensus
documentationThe entire disclosure for service concession arrangements.
ifrs-fullDisclosureOfServiceConcessionArrangementsLineItemsline itemslabelDisclosure of detailed information about service concession arrangements [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfServiceConcessionArrangementsTabletablelabelDisclosure of detailed information about service concession arrangements [table]Disclosure: SIC 29.6
documentationSchedule disclosing information related to details of service concession arrangements.
ifrs-fullDisclosureOfSharebasedPaymentArrangementsExplanatorytext blocklabelDisclosure of share-based payment arrangements [text block]Disclosure: IFRS 2.44
documentationThe entire disclosure for share-based payment arrangements.
ifrs-fullDisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatorytext blocklabelDisclosure of share capital, reserves and other equity interest [text block]Disclosure: IAS 1.79
documentationThe entire disclosure for share capital, reserves and other equity interest.
ifrs-fullDisclosureOfSignificantAdjustmentsToValuationObtainedExplanatorytext blocklabelDisclosure of significant adjustments to valuation obtained [text block]Disclosure: IAS 40.77
documentationThe disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property]
ifrs-fullDisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatorytext blocklabelDisclosure of significant interest rate benchmarks to which entity’s hedging relationships are exposed [text block]Disclosure: IFRS 7.24H a
documentationThe disclosure of significant interest rate benchmarks to which the entity’s hedging relationships are exposed.
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesAbstractlabelDisclosure of associates [abstract]
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesExplanatorytext blocklabelDisclosure of associates [text block]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d
documentationThe disclosure of associates. [Refer: Associates [member]]
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesLineItemsline itemslabelDisclosure of associates [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesTabletablelabelDisclosure of associates [table]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d
documentationSchedule disclosing information related to associates.
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesAbstractlabelDisclosure of subsidiaries [abstract]
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesExplanatorytext blocklabelDisclosure of subsidiaries [text block]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a
documentationThe disclosure of subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesLineItemsline itemslabelDisclosure of subsidiaries [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesTabletablelabelDisclosure of subsidiaries [table]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a
documentationSchedule disclosing information related to subsidiaries.
ifrs-fullDisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatorytext blocklabelDisclosure of significant judgements and assumptions made in relation to interests in other entities [text block]Disclosure: IFRS 12.7
documentationThe disclosure of significant judgements and assumptions made in relation to interests in other entities.
ifrs-fullDisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17Explanatorytext blocklabelDisclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.117
documentationThe disclosure of the significant judgements and changes in judgements made in applying IFRS 17. Specifically, an entity shall disclose the inputs, assumptions and estimation techniques used.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstractlabelDisclosure of significant unobservable inputs used in fair value measurement of assets [abstract]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatorytext blocklabelDisclosure of significant unobservable inputs used in fair value measurement of assets [text block]Disclosure: IFRS 13.93 d
documentationThe disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItemsline itemslabelDisclosure of significant unobservable inputs used in fair value measurement of assets [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTabletablelabelDisclosure of significant unobservable inputs used in fair value measurement of assets [table]Disclosure: IFRS 13.93 d
documentationSchedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstractlabelDisclosure of significant unobservable inputs used in fair value measurement of equity [abstract]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatorytext blocklabelDisclosure of significant unobservable inputs used in fair value measurement of equity [text block]Disclosure: IFRS 13.93 d
documentationThe disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItemsline itemslabelDisclosure of significant unobservable inputs used in fair value measurement of equity [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTabletablelabelDisclosure of significant unobservable inputs used in fair value measurement of equity [table]Disclosure: IFRS 13.93 d
documentationSchedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstractlabelDisclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatorytext blocklabelDisclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]Disclosure: IFRS 13.93 d
documentationThe disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItemsline itemslabelDisclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTabletablelabelDisclosure of significant unobservable inputs used in fair value measurement of liabilities [table]Disclosure: IFRS 13.93 d
documentationSchedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.
ifrs-fullDisclosureOfSubordinatedLiabilitiesExplanatorytext blocklabelDisclosure of subordinated liabilities [text block]Common practice: IAS 1.10 e
documentationThe disclosure of subordinated liabilities. [Refer: Subordinated liabilities]
ifrs-fullDisclosureOfSummaryOfSignificantAccountingPoliciesExplanatorytext blocklabelDisclosure of significant accounting policies [text block]Disclosure: IAS 1.117 – Expiry date 2023-01-01
documentationThe entire disclosure for significant accounting policies applied by the entity.
ifrs-fullDisclosureOfTaxReceivablesAndPayablesExplanatorytext blocklabelDisclosure of tax receivables and payables [text block]Common practice: IAS 1.10 e
documentationThe disclosure of tax receivables and payables.
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstractlabelDisclosure of temporary difference, unused tax losses and unused tax credits [abstract]
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatorytext blocklabelDisclosure of temporary difference, unused tax losses and unused tax credits [text block]Disclosure: IAS 12.81 g
documentationThe disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItemsline itemslabelDisclosure of temporary difference, unused tax losses and unused tax credits [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTabletablelabelDisclosure of temporary difference, unused tax losses and unused tax credits [table]Disclosure: IAS 12.81 g
documentationSchedule disclosing information related to temporary differences, unused tax losses and unused tax credits.
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstractlabelDisclosure of terms and conditions of share-based payment arrangement [abstract]
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatorytext blocklabelDisclosure of terms and conditions of share-based payment arrangement [text block]Disclosure: IFRS 2.45
documentationThe disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItemsline itemslabelDisclosure of terms and conditions of share-based payment arrangement [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTabletablelabelDisclosure of terms and conditions of share-based payment arrangement [table]Disclosure: IFRS 2.45
documentationSchedule disclosing information related to terms and conditions of share-based payment arrangements.
ifrs-fullDisclosureOfTradeAndOtherPayablesExplanatorytext blocklabelDisclosure of trade and other payables [text block]Common practice: IAS 1.10 e
documentationThe disclosure of trade and other payables. [Refer: Trade and other payables]
ifrs-fullDisclosureOfTradeAndOtherReceivablesExplanatorytext blocklabelDisclosure of trade and other receivables [text block]Common practice: IAS 1.10 e
documentationThe disclosure of trade and other receivables. [Refer: Trade and other receivables]
ifrs-fullDisclosureOfTradingIncomeExpenseExplanatorytext blocklabelDisclosure of trading income (expense) [text block]Common practice: IAS 1.10 e
documentationThe disclosure of trading income (expense). [Refer: Trading income (expense)]
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstractlabelDisclosure of transaction price allocated to remaining performance obligations [abstract]
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatorytext blocklabelDisclosure of transaction price allocated to remaining performance obligations [text block]Disclosure: IFRS 15.120 b (i)
documentationThe disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItemsline itemslabelDisclosure of transaction price allocated to remaining performance obligations [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTabletablelabelDisclosure of transaction price allocated to remaining performance obligations [table]Disclosure: IFRS 15.120 b (i)
documentationSchedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers.
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesAbstractlabelDisclosure of transactions between related parties [abstract]
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesExplanatorytext blocklabelDisclosure of transactions between related parties [text block]Disclosure: IAS 24.18
documentationThe disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesLineItemsline itemslabelDisclosure of transactions between related parties [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesTabletablelabelDisclosure of transactions between related parties [table]Disclosure: IAS 24.19
documentationSchedule disclosing information related to transactions between related parties.
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstractlabelDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatorytext blocklabelDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]Disclosure: IFRS 3.B64 l
documentationThe disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItemsline itemslabelDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTabletablelabelDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]Disclosure: IFRS 3.B64 l
documentationSchedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations.
ifrs-fullDisclosureOfTransfersOfFinancialAssetsExplanatorytext blocklabelDisclosure of transfers of financial assets [text block]Disclosure: IFRS 7 – Transfers of financial assets
documentationThe disclosure of transfers of financial assets. [Refer: Financial assets]
ifrs-fullDisclosureOfTreasurySharesExplanatorytext blocklabelDisclosure of treasury shares [text block]Common practice: IAS 1.10 e
documentationThe disclosure of treasury shares. [Refer: Treasury shares]
ifrs-fullDisclosureOfTypesOfInsuranceContractsAbstractlabelDisclosure of types of insurance contracts [abstract]
ifrs-fullDisclosureOfTypesOfInsuranceContractsExplanatorytext blocklabelDisclosure of types of insurance contracts [text block]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThe disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullDisclosureOfTypesOfInsuranceContractsLineItemsline itemslabelDisclosure of types of insurance contracts [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfTypesOfInsuranceContractsTabletablelabelDisclosure of types of insurance contracts [table]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationSchedule disclosing information related to types of insurance contracts.
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesAbstractlabelDisclosure of unconsolidated structured entities [abstract]
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesExplanatorytext blocklabelDisclosure of unconsolidated structured entities [text block]Disclosure: IFRS 12.B4 e
documentationThe disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]]
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesLineItemsline itemslabelDisclosure of unconsolidated structured entities [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesTabletablelabelDisclosure of unconsolidated structured entities [table]Disclosure: IFRS 12.B4 e
documentationSchedule disclosing information related to unconsolidated structured entities.
ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyAbstractlabelDisclosure of voluntary change in accounting policy [abstract]
ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyLineItemsline itemslabelDisclosure of voluntary change in accounting policy [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyTabletablelabelDisclosure of voluntary change in accounting policy [table]Disclosure: IAS 8.29
documentationSchedule disclosing information related to a voluntary change in accounting policy.
ifrs-fullDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstractlabelDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract]
ifrs-fullDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatorytext blocklabelDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]Disclosure: Effective 2023-01-01 IFRS 17.120
documentationThe disclosure of the yield curve used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17.
ifrs-fullDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItemsline itemslabelDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTabletablelabelDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table]Disclosure: Effective 2023-01-01 IFRS 17.120
documentationSchedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items.
ifrs-fullDisclosuresAboutOverlayApproachAbstractlabelDisclosures about overlay approach [abstract]
ifrs-fullDisclosuresAboutTemporaryExemptionFromIFRS9AbstractlabelDisclosures about temporary exemption from IFRS 9 [abstract]
ifrs-fullDisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactionstextlabelDisclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactionsDisclosure: IAS 24.23
documentationThe disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions, made only if such terms can be substantiated.
ifrs-fullDisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatementstextlabelExplanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issueDisclosure: IFRS 7.18 c
documentationThe explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue.
ifrs-fullDiscontinuedOperationsMembermemberlabelDiscontinued operations [member]Disclosure: IFRS 5 – Presentation and disclosure
documentationThis 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 coordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Subsidiaries [member]]
ifrs-fullDiscountedCashFlowMembermemberlabelDiscounted cash flow [member]Example: IFRS 13.B11 a, Example: IFRS 13.IE63
documentationThis member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]]
ifrs-fullDiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLeaseX instant, debitlabelDiscounted unguaranteed residual value of assets subject to finance leaseDisclosure: IFRS 16.94
documentationThe amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullDiscountRateMeasurementInputMembermemberlabelDiscount rate, measurement input [member]Common practice: IFRS 13.93 d
documentationThis member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
ifrs-fullDiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposalX.XX instantlabelDiscount rate used in current measurement of fair value less costs of disposalDisclosure: IAS 36.130 f (iii)
documentationThe discount rate used in the current measurement of fair value less costs of disposal.
ifrs-fullDiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposalX.XX instantlabelDiscount rate used in previous measurement of fair value less costs of disposalDisclosure: IAS 36.130 f (iii)
documentationThe discount rate used in the previous measurement of fair value less costs of disposal.
ifrs-fullDiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalancesX.XX instantlabelDiscount rate used to reflect time value of money, regulatory deferral account balancesDisclosure: IFRS 14.33 b
documentationThe discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
ifrs-fullDiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatementstextlabelDiscussion of impact that initial application of new IFRS is expected to have on financial statementsExample: IAS 8.31 e (i)
documentationThe discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.
ifrs-fullDisposalGroupsClassifiedAsHeldForSaleMembermemberlabelDisposal groups classified as held for sale [member]Disclosure: IFRS 5 – Presentation and disclosure, Common practice: IFRS 5.38
documentationThis member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction.
ifrs-fullDisposalOfMajorSubsidiaryMembermemberlabelDisposal of major subsidiary [member]Example: IAS 10.22 a
documentationThis member stands for the disposal of a major subsidiary. [Refer: Subsidiaries [member]]
ifrs-fullDisposalsAndRetirementsIntangibleAssetsAndGoodwill(X) duration, creditlabelDisposals and retirements, intangible assets and goodwillCommon practice: IAS 38.118 e
documentationThe decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]
negatedTotalLabelTotal disposals and retirements, intangible assets and goodwill
ifrs-fullDisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstractlabelDisposals and retirements, intangible assets and goodwill [abstract]
ifrs-fullDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill(X) duration, creditlabelDisposals and retirements, intangible assets other than goodwillCommon practice: IAS 38.118 e
documentationThe decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]
negatedTotalLabelTotal disposals and retirements, intangible assets other than goodwill
ifrs-fullDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstractlabelDisposals and retirements, intangible assets other than goodwill [abstract]
ifrs-fullDisposalsAndRetirementsPropertyPlantAndEquipment(X) duration, creditlabelDisposals and retirements, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]
negatedTotalLabelTotal disposals and retirements, property, plant and equipment
ifrs-fullDisposalsAndRetirementsPropertyPlantAndEquipmentAbstractlabelDisposals and retirements, property, plant and equipment [abstract]
ifrs-fullDisposalsBiologicalAssets(X) duration, creditlabelDisposals, biological assetsDisclosure: IAS 41.50 c
documentationThe decrease in biological assets resulting from disposals. [Refer: Biological assets]
negatedLabelDisposals, biological assets
ifrs-fullDisposalsIntangibleAssetsAndGoodwill(X) duration, creditlabelDisposals, intangible assets and goodwillCommon practice: IAS 38.118 e (ii)
documentationThe decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]
negatedLabelDisposals, intangible assets and goodwill
ifrs-fullDisposalsIntangibleAssetsOtherThanGoodwill(X) duration, creditlabelDisposals, intangible assets other than goodwillDisclosure: IAS 38.118 e (ii)
documentationThe decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]
negatedLabelDisposals, intangible assets other than goodwill
ifrs-fullDisposalsInvestmentProperty(X) duration, creditlabelDisposals, investment propertyDisclosure: IAS 40.76 c, Disclosure: IAS 40.79 d (iii)
documentationThe decrease in investment property resulting from disposals. [Refer: Investment property]
negatedLabelDisposals, investment property
ifrs-fullDisposalsPropertyPlantAndEquipment(X) duration, creditlabelDisposals, property, plant and equipmentDisclosure: IAS 16.73 e (ii)
documentationThe decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]
negatedLabelDisposals, property, plant and equipment
ifrs-fullDistributionAndAdministrativeExpenseX duration, debitlabelDistribution and administrative expenseCommon practice: IAS 1.85
documentationThe amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]
ifrs-fullDistributionCosts(X) duration, debitlabelDistribution costsExample: IAS 1.103, Disclosure: IAS 1.99
documentationThe amount of costs relating to the distribution of goods and services.
negatedLabelDistribution costs
ifrs-fullDividendPayablesX instant, creditlabelDividend payablesCommon practice: IAS 1.55
documentationThe amount of dividends that the company has declared but not yet paid.
ifrs-fullDividendsClassifiedAsExpenseX duration, debitlabelDividends classified as expenseExample: IAS 32.40
documentationThe amount of dividends classified as an expense.
ifrs-fullDividendsPaid(X) duration, debitlabelDividends recognised as distributions to ownersDisclosure: IAS 1.107
documentationThe amount of dividends recognised as distributions to owners.
negatedLabelDividends recognised as distributions to owners
ifrs-fullDividendsPaidClassifiedAsFinancingActivities(X) duration, creditlabelDividends paid, classified as financing activitiesDisclosure: IAS 7.31
documentationThe cash outflow for dividends paid by the entity, classified as financing activities.
negatedTerseLabelDividends paid
ifrs-fullDividendsPaidClassifiedAsOperatingActivities(X) duration, creditlabelDividends paid, classified as operating activitiesDisclosure: IAS 7.31
documentationThe cash outflow for dividends paid by the entity, classified as operating activities.
negatedTerseLabelDividends paid
ifrs-fullDividendsPaidOrdinarySharesX duration, debitlabelDividends paid, ordinary sharesDisclosure: IAS 34.16 A f
documentationThe amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]
ifrs-fullDividendsPaidOrdinarySharesPerShareX.XX durationlabelDividends paid, ordinary shares per shareDisclosure: IAS 34.16 A f
documentationThe amount of dividends paid per ordinary share.
ifrs-fullDividendsPaidOtherSharesX duration, debitlabelDividends paid, other sharesDisclosure: IAS 34.16 A f
documentationThe amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]
ifrs-fullDividendsPaidOtherSharesPerShareX.XX durationlabelDividends paid, other shares per shareDisclosure: IAS 34.16 A f
documentationThe amount of dividends paid per other share.
ifrs-fullDividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivitiesX duration, creditlabelDividends paid to equity holders of parent, classified as financing activitiesCommon practice: IAS 7.17
documentationThe cash outflow for dividends paid to equity holders of the parent, classified as financing activities.
ifrs-fullDividendsPaidToNoncontrollingInterestsX duration, creditlabelDividends paid to non-controlling interestsDisclosure: IFRS 12.B10 a
documentationThe amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]
ifrs-fullDividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivitiesX duration, creditlabelDividends paid to non-controlling interests, classified as financing activitiesCommon practice: IAS 7.17
documentationThe cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]
ifrs-fullDividendsPayableX instant, creditlabelDividends payable, non-cash assets distributionsDisclosure: IFRIC 17.16 a
documentationThe amount of dividends payable by means of the distribution of non-cash assets to owners.
ifrs-fullDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersX durationlabelDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to ownersDisclosure: IAS 10.13, Disclosure: IAS 1.137 a
documentationThe 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.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShareX.XX durationlabelDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per shareDisclosure: IAS 1.137 a
documentationThe amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.
ifrs-fullDividendsReceivedX duration, debitlabelDividends receivedDisclosure: IFRS 12.B12 a
documentationThe amount of dividends received.
ifrs-fullDividendsReceivedClassifiedAsInvestingActivitiesX duration, debitlabelDividends received, classified as investing activitiesDisclosure: IAS 7.31
documentationThe cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]
terseLabelDividends received
ifrs-fullDividendsReceivedClassifiedAsOperatingActivitiesX duration, debitlabelDividends received, classified as operating activitiesDisclosure: IAS 7.31
documentationThe cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]
terseLabelDividends received
ifrs-fullDividendsReceivedFromAssociatesClassifiedAsInvestingActivitiesX duration, debitlabelDividends received from associates, classified as investing activitiesCommon practice: IAS 7.16
documentationThe cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received]
ifrs-fullDividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivitiesX duration, debitlabelDividends received from investments accounted for using equity method, classified as investing activitiesCommon practice: IAS 7.16
documentationThe cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received]
ifrs-fullDividendsReceivedFromJointVenturesClassifiedAsInvestingActivitiesX duration, debitlabelDividends received from joint ventures, classified as investing activitiesCommon practice: IAS 7.16
documentationThe cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received]
ifrs-fullDividendsRecognisedAsDistributionsToNoncontrollingInterestsX duration, debitlabelDividends recognised as distributions to non-controlling interestsCommon practice: IAS 1.106 d
documentationThe amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]
ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentX duration, debitlabelDividends recognised as distributions to owners of parentCommon practice: IAS 1.106 d
documentationThe amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]
ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYearX duration, debitlabelDividends recognised as distributions to owners of parent, relating to current yearCommon practice: IAS 1.106 d
documentationThe amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]
ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYearsX duration, debitlabelDividends recognised as distributions to owners of parent, relating to prior yearsCommon practice: IAS 1.106 d
documentationThe amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]
ifrs-fullDividendsRecognisedAsDistributionsToOwnersPerShareX.XX durationlabelDividends recognised as distributions to owners per shareDisclosure: IAS 1.107
documentationThe amount, per share, of dividends recognised as distributions to owners.
ifrs-fullDividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriodX duration, creditlabelDividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during periodDisclosure: IFRS 7.11 A d
documentationThe amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]
ifrs-fullDividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriodX duration, creditlabelDividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting periodDisclosure: IFRS 7.11 A d
documentationThe amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]
ifrs-fullDomicileOfEntitytextlabelDomicile of entityDisclosure: IAS 1.138 a
documentationThe country of domicile of the entity. [Refer: Country of domicile [member]]
ifrs-fullDonationsAndSubsidiesExpenseX duration, debitlabelDonations and subsidies expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from donations and subsidies.
ifrs-fullEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstractlabelEarnings (loss) per instrument, participating equity instruments other than ordinary shares [abstract]
ifrs-fullEarningsPerShareAbstractlabelEarnings per share [abstract]
ifrs-fullEarningsPerShareExplanatorytext blocklabelEarnings per share [text block]Disclosure: IAS 33.66
documentationThe disclosure of earnings per share.
ifrs-fullEarningsPerShareLineItemsline itemslabelEarnings per share [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullEarningsPerShareTabletablelabelEarnings per share [table]Disclosure: IAS 33.66
documentationSchedule disclosing information related to earnings per share.
ifrs-fullEffectiveDateOfRevaluationRightofuseAssetstextlabelEffective date of revaluation, right-of-use assetsDisclosure: IFRS 16.57
documentationThe effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]
ifrs-fullEffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwilltextlabelEffective dates of revaluation, intangible assets other than goodwillDisclosure: IAS 38.124 a (i)
documentationThe effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill]
ifrs-fullEffectiveDatesOfRevaluationPropertyPlantAndEquipmenttextlabelEffective dates of revaluation, property, plant and equipmentDisclosure: IAS 16.77 a
documentationThe effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
ifrs-fullEffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9X.XX instantlabelEffective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9Disclosure: IFRS 7.42 N a
documentationThe effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]
ifrs-fullEffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9X.XX instantlabelEffective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9Disclosure: IFRS 7.42 N a
documentationThe effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]
ifrs-fullEffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsX.XX instantlabelEffective interest rate of financial assets reclassified out of available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.12 A f
documentationThe effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]
ifrs-fullEffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossX.XX instantlabelEffective interest rate of financial assets reclassified out of financial assets at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A f
documentationThe effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullEffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxisaxislabelEffect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis]Disclosure: Effective 2023-01-01 IFRS 17.113 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullEffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMembermemberlabelEffect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member]Disclosure: Effective 2023-01-01 IFRS 17.113 b
documentationThis member stands for the effect of the adjustments for financial statement line items affected by the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]
ifrs-fullEffectOfAssetCeilingMembermemberlabelEffect of asset ceiling [member]Disclosure: IAS 19.140 a (iii)
documentationThis member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [member]]
ifrs-fullEffectOfExchangeRateChangesOnCashAndCashEquivalentsX duration, debitlabelEffect of exchange rate changes on cash and cash equivalentsDisclosure: IAS 7.25, Disclosure: IAS 7.28
documentationThe effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]
ifrs-fullEffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstractlabelEffect of exchange rate changes on cash and cash equivalents [abstract]
ifrs-fullEffectOfOverlayApproachReclassificationAxisaxislabelEffect of overlay approach reclassification [axis]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullEffectOfOverlayApproachReclassificationMembermemberlabelEffect of overlay approach reclassification [member]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e
documentationThis member stands for the effect of the overlay approach reclassification.
ifrs-fullEffectOfTransitionToIFRSsMembermemberlabelEffect of transition to IFRSs [member]Disclosure: IFRS 1.24
documentationThis member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]
ifrs-fullEffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeaturesX duration, creditlabelEffect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.112
documentationThe amount of the effect on the adjustment to the contractual service margin in the current period of a choice not to adjust the contractual service margin for some changes in the fulfilment cash flows of contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
ifrs-fullEightYearsBeforeReportingYearMembermemberlabelEight years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended eight years before the end of the reporting year.
ifrs-fullElectricityDistributionMembermemberlabelElectricity distribution [member]Example: IFRS 14.33, Example: IFRS 14.IE2
documentationThis member stands for an entity’s activity related to distribution of electricity.
ifrs-fullEliminationOfIntersegmentAmountsMembermemberlabelElimination of intersegment amounts [member]Example: IFRS 8.28, Example: IFRS 8.IG4
documentationThis member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity’s financial statements.
ifrs-fullEmployeeBenefitsExpenseX duration, debitlabelEmployee benefits expenseExample: IAS 1.102, Disclosure: IAS 1.104, Disclosure: IAS 1.99
documentationThe expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.
commentaryGuidanceUse this line item to tag employee benefits expenses including expenses from share-based payment transactions with employees (or when expenses from share-based payment transactions with employees are zero). Do NOT use this line item to tag employee benefits expenses excluding expenses from share-based payment transactions with employees.
totalLabelTotal employee benefits expense
negatedLabelEmployee benefits expense
ifrs-fullEmployeeContributionsX duration, creditlabelEmployee contributionsDisclosure: IAS 26.35 b (ii)
documentationThe amount of employee contributions to retirement benefit plans.
ifrs-fullEmployerContributionsX duration, creditlabelEmployer contributionsDisclosure: IAS 26.35 b (i)
documentationThe amount of employer contributions to retirement benefit plans.
ifrs-fullEnergyExpenseX duration, debitlabelEnergy expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from the consumption of energy.
ifrs-fullEnergyTransmissionChargesX duration, debitlabelEnergy transmission chargesCommon practice: IAS 1.112 c
documentationThe amount of charges related to transmission of energy.
ifrs-fullEnteringIntoSignificantCommitmentsOrContingentLiabilitiesMembermemberlabelEntering into significant commitments or contingent liabilities [member]Example: IAS 10.22 i
documentationThis member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullEntitysOwnEquityInstrumentsMembermember [default]labelEntity’s own equity instruments [member]Disclosure: IFRS 13.93
documentationThis member stands for equity instruments issued by the entity. It also represents the standard value for the "Classes of entity’s own equity instruments" axis if no other member is used.
ifrs-fullEntitysTotalForAssociatesMembermember [default]labelEntity’s total for associates [member]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThis member stands for the standard value for the "Associates" axis if no other member is used.
ifrs-fullEntitysTotalForBusinessCombinationsMembermember [default]labelEntity’s total for business combinations [member]Disclosure: IFRS 3.B64, Disclosure: IFRS 3.B67
documentationThis member stands for the standard value for the "Business combinations" axis if no other member is used.
ifrs-fullEntitysTotalForCashgeneratingUnitsMembermember [default]labelEntity’s total for cash-generating units [member]Disclosure: IAS 36.134, Disclosure: IAS 36.135
documentationThis member stands for the standard value for the "Cash-generating units" axis if no other member is used.
ifrs-fullEntitysTotalForConsolidatedStructuredEntitiesMembermember [default]labelEntity’s total for consolidated structured entities [member]Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities
documentationThis member stands for the standard value for the "Consolidated structured entities" axis if no other member is used.
ifrs-fullEntitysTotalForExternalCreditGradesMembermember [default]labelEntity’s total for external credit grades [member]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG24 a
documentationThis member stands for the standard value for the "External credit grades" axis if no other member is used.
ifrs-fullEntitysTotalForImpairmentOfFinancialAssetsMembermember [default]labelEntity’s total for impairment of financial assets [member]Disclosure: Expiry date 2023-01-01 IFRS 7.37
documentationThis member stands for the standard value for the "Impairment of financial assets" axis if no other member is used.
ifrs-fullEntitysTotalForIndividualAssetsOrCashgeneratingUnitsMembermember [default]labelEntity’s total for individual assets or cash-generating units [member]Disclosure: IAS 36.130
documentationThis member stands for the standard value for the "Individual assets or cash-generating units" axis if no other member is used.
ifrs-fullEntitysTotalForInternalCreditGradesMembermember [default]labelEntity’s total for internal credit grades [member]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG25 b
documentationThis member stands for the standard value for the "Internal credit grades" axis if no other member is used.
ifrs-fullEntitysTotalForJointOperationsMembermember [default]labelEntity’s total for joint operations [member]Disclosure: IFRS 12.B4 c
documentationThis member stands for the standard value for the "Joint operations" axis if no other member is used.
ifrs-fullEntitysTotalForJointVenturesMembermember [default]labelEntity’s total for joint ventures [member]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThis member stands for the standard value for the "Joint ventures" axis if no other member is used.
ifrs-fullEntitysTotalForProbabilityOfDefaultMembermember [default]labelEntity’s total for probability of default [member]Example: IFRS 7.35M, Example: IFRS 7.IG20C
documentationThis member stands for the standard value for the "Probability of default" axis if no other member is used.
ifrs-fullEntitysTotalForRelatedPartiesMembermember [default]labelEntity’s total for related parties [member]Disclosure: IAS 24.19
documentationThis member stands for the standard value for the "Categories of related parties" axis if no other member is used.
ifrs-fullEntitysTotalForSegmentConsolidationItemsMembermember [default]labelEntity’s total for segment consolidation items [member]Disclosure: IFRS 8.28
documentationThis member stands for the standard value for the "Segment consolidation items" axis if no other member is used.
ifrs-fullEntitysTotalForSubsidiariesMembermember [default]labelEntity’s total for subsidiaries [member]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a
documentationThis member stands for the standard value for the "Subsidiaries" axis if no other member is used.
ifrs-fullEntitysTotalForUnconsolidatedStructuredEntitiesMembermember [default]labelEntity’s total for unconsolidated structured entities [member]Disclosure: IFRS 12.B4 e
documentationThis member stands for the standard value for the "Unconsolidated structured entities" axis if no other member is used.
ifrs-fullEntitysTotalForUnconsolidatedSubsidiariesMembermember [default]labelEntity’s total for unconsolidated subsidiaries [member]Disclosure: IFRS 12.19B
documentationThis member stands for the standard value for the "Unconsolidated subsidiaries" axis if no other member is used.
ifrs-fullEquityX instant, creditlabelEquityDisclosure: 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
documentationThe amount of residual interest in the assets of the entity after deducting all its liabilities.
totalLabelTotal equity
periodStartLabelEquity at beginning of period
periodEndLabelEquity at end of period
ifrs-fullEquityAbstractlabelEquity [abstract]
ifrs-fullEquityAndLiabilitiesX instant, creditlabelEquity and liabilitiesDisclosure: IAS 1.55
documentationThe amount of the entity’s equity and liabilities. [Refer: Equity; Liabilities]
totalLabelTotal equity and liabilities
ifrs-fullEquityAndLiabilitiesAbstractlabelEquity and liabilities [abstract]
ifrs-fullEquityAttributableToOwnersOfParentX instant, creditlabelEquity attributable to owners of parentDisclosure: IAS 1.54 r
documentationThe amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.
totalLabelTotal equity attributable to owners of parent
ifrs-fullEquityAttributableToOwnersOfParentMembermemberlabelEquity attributable to owners of parent [member]Disclosure: IAS 1.106
documentationThis member stands for equity attributable to the owners of the parent.
ifrs-fullEquityInstrumentsAmountContributedToFairValueOfPlanAssetsX instant, debitlabelEquity instruments, amount contributed to fair value of plan assetsExample: IAS 19.142 b
documentationThe amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullEquityInstrumentsHeldX instant, debitlabelEquity instruments heldCommon practice: IAS 1.55
documentationThe amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities.
ifrs-fullEquityInstrumentsPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelEquity instruments, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 b
documentationThe percentage equity instruments contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Equity instruments, amount contributed to fair value of plan assets]
ifrs-fullEquityInterestsOfAcquirerX instant, creditlabelEquity interests of acquirerDisclosure: IFRS 3.B64 f (iv)
documentationThe fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]
ifrs-fullEquityInvestmentsMembermemberlabelEquity investments [member]Example: IFRS 7.6, Example: IFRS 7.IG40B
documentationThis member stands for investments in equity instruments.
ifrs-fullEquityLiabilitiesAndRegulatoryDeferralAccountCreditBalancesX instant, creditlabelEquity, liabilities and regulatory deferral account credit balancesDisclosure: IFRS 14.21
documentationThe amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]
ifrs-fullEquityMembermemberlabelEquity [member]Disclosure: IAS 1.106
documentationThis member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the "Components of equity" axis if no other member is used.
ifrs-fullEquityPriceRiskMembermemberlabelEquity price risk [member]Example: IFRS 7.40 a, Example: IFRS 7.IG32
documentationThis member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]
ifrs-fullEquityReclassifiedIntoFinancialLiabilitiesX durationlabelEquity reclassified into financial liabilitiesDisclosure: IAS 1.80 A
documentationThe amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullEstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsX duration, debitlabelEstimated cash flows of financial assets reclassified out of available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.12 A f
documentationThe estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]
ifrs-fullEstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossX duration, debitlabelEstimated cash flows of financial assets reclassified out of financial assets at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A f
documentationThe estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullEstimatedFinancialEffectContingentLiabilitiesInBusinessCombinationX instant, creditlabelEstimated financial effect, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j (i)
documentationThe amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Contingent liabilities [member]]
ifrs-fullEstimatedFinancialEffectOfContingentAssetsX instant, debitlabelEstimated financial effect of contingent assetsDisclosure: IAS 37.89
documentationThe amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.
ifrs-fullEstimatedFinancialEffectOfContingentLiabilitiesX instant, creditlabelEstimated financial effect of contingent liabilitiesDisclosure: IAS 37.86 a
documentationThe amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullEstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlanX duration, creditlabelEstimate of benefit payments expected to be paid from defined benefit planExample: IAS 19.147 c
documentationThe estimate of the amounts expected to be paid from defined benefit plan in future. [Refer: Defined benefit plans [member]; Maturity [axis]]
ifrs-fullEstimateOfContributionsExpectedToBePaidToPlanX duration, creditlabelEstimate of contributions expected to be paid to plan for next annual reporting periodDisclosure: IAS 19.147 b, Disclosure: IAS 19.148 d (iii)
documentationThe estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]]
ifrs-fullEstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17X instant, creditlabelEstimate of undiscounted claims that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThe estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17.
ifrs-fullEstimatesOfPresentValueOfFutureCashFlowsMembermemberlabelEstimates of present value of future cash flows [member]Disclosure: Effective 2023-01-01 IFRS 17.100 c (i), Disclosure: Effective 2023-01-01 IFRS 17.101 a
documentationThis member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [member]]
ifrs-fullEstimatesOfPresentValueOfFutureCashInflowsMembermemberlabelEstimates of present value of future cash inflows [member]Disclosure: Effective 2023-01-01 IFRS 17.107 b
documentationThis member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [member]]
ifrs-fullEstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilitiesX instant, creditlabelEstimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilitiesDisclosure: Effective 2023-01-01 IFRS 17.132 b (ii)
documentationThe amount of the estimates of the present value of future cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.
ifrs-fullEstimatesOfPresentValueOfFutureCashOutflowsMembermemberlabelEstimates of present value of future cash outflows [member]Disclosure: Effective 2023-01-01 IFRS 17.107 a
documentationThis member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [member]]
ifrs-fullEstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMembermemberlabelEstimates of present value of future cash outflows other than insurance acquisition cash flows [member]Disclosure: Effective 2023-01-01 IFRS 17.107 a
documentationThis member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]
ifrs-fullEstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMembermemberlabelEstimates of present value of insurance acquisition cash flows [member]Disclosure: Effective 2023-01-01 IFRS 17.107 a
documentationThis member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio.
ifrs-fullEventsOfReclassificationOfFinancialAssetsAxisaxislabelEvents of reclassification of financial assets [axis]Disclosure: IFRS 7.12B
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullEventsOfReclassificationOfFinancialAssetsMembermember [default]labelEvents of reclassification of financial assets [member]Disclosure: IFRS 7.12B
documentationThis member stands for the events of reclassification of financial assets. It also represents the standard value for the "Events of reclassification of financial assets" axis if no other member is used. [Refer: Financial assets]
ifrs-fullExchangeDifferencesOnTranslationAbstractlabelExchange differences on translation [abstract]
ifrs-fullExciseTaxPayablesX instant, creditlabelExcise tax payablesCommon practice: IAS 1.78
documentationThe amount of payables related to excise tax.
ifrs-fullExercisePriceOfOutstandingShareOptions2019X.XX instantlabelExercise price of outstanding share optionsDisclosure: IFRS 2.45 d
documentationThe exercise price of outstanding share options.
ifrs-fullExercisePriceShareOptionsGranted2019X.XX durationlabelExercise price, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe exercise price of share options granted.
ifrs-fullExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstrumentsX duration, creditlabelExpected cash outflow on redemption or repurchase of puttable financial instrumentsDisclosure: IAS 1.136 A c
documentationThe expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Financial instruments, class [member]]
ifrs-fullExpectedCreditLossesCollectivelyAssessedMembermemberlabelExpected credit losses collectively assessed [member]Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B
documentationThis member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]]
ifrs-fullExpectedCreditLossesIndividuallyAssessedMembermemberlabelExpected credit losses individually assessed [member]Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B
documentationThis member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]]
ifrs-fullExpectedCreditLossRateX.XX instantlabelExpected credit loss rateExample: IFRS 7.35 N, Example: IFRS 7.IG20D
documentationThe rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights.
ifrs-fullExpectedDividendAsPercentageShareOptionsGrantedX.XX durationlabelExpected dividend as percentage, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe percentage of an expected dividend used to calculate the fair value of share options granted.
ifrs-fullExpectedDividendShareOptionsGrantedX durationlabelExpected dividend, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe amount of an expected dividend used to calculate the fair value of share options granted.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullExpectedReimbursementContingentLiabilitiesInBusinessCombinationX instant, debitlabelExpected reimbursement, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c
documentationThe amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullExpectedReimbursementOtherProvisionsX instant, debitlabelExpected reimbursement, other provisionsDisclosure: IAS 37.85 c
documentationThe amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]
ifrs-fullExpenseArisingFromExplorationForAndEvaluationOfMineralResourcesX duration, debitlabelExpense arising from exploration for and evaluation of mineral resourcesDisclosure: IFRS 6.24 b
documentationThe amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.
ifrs-fullExpenseArisingFromInsuranceContractsX duration, debitlabelExpense arising from insurance contractsDisclosure: Expiry date 2023-01-01 IFRS 4.37 b
documentationThe amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullExpenseByNatureX duration, debitlabelExpenses, by natureDisclosure: IAS 1.99
documentationThe 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.
totalLabelTotal expenses, by nature
ifrs-fullExpenseByNatureAbstractlabelExpenses by nature [abstract]
ifrs-fullExpenseDueToUnwindingOfDiscountOnProvisionsX duration, debitlabelExpense arising from passage of time on other provisionsCommon practice: IAS 1.112 c
documentationThe amount of expense recognised due to the unwinding of the discount on provisions other than provisions from employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions]
ifrs-fullExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeldX duration, debitlabelExpense for policyholder claims and benefits, without reduction for reinsurance heldExample: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 c
documentationThe amount of expense for policyholder claims and benefits, without any reduction for reinsurance held.
ifrs-fullExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsX duration, debitlabelExpense from cash-settled share-based payment transactionsCommon practice: IAS 1.112 c
documentationThe amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]
ifrs-fullExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsX duration, debitlabelExpense from continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42G b
documentationThe amount of expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]
ifrs-fullExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognisedX instant, debitlabelExpense from continuing involvement in derecognised financial assets cumulatively recognisedDisclosure: IFRS 7.42G b
documentationThe amount of cumulative expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial assets; Derivatives [member]]
ifrs-fullExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsX duration, debitlabelExpense from equity-settled share-based payment transactionsDisclosure: IFRS 2.51 a
documentationThe amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]
ifrs-fullExpenseFromSharebasedPaymentTransactionsAlternativeAbstractlabelExpense from share-based payment transactions, alternative [abstract]
ifrs-fullExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsX duration, debitlabelExpense from share-based payment transactionsDisclosure: IFRS 2.51 a
documentationThe amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.
totalLabelTotal expense from share-based payment transactions
ifrs-fullExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstractlabelExpense from share-based payment transactions [abstract]
ifrs-fullExpenseFromSharebasedPaymentTransactionsWithEmployeesX duration, debitlabelExpense from share-based payment transactions with employeesCommon practice: IAS 1.112 c
documentationThe amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions]
ifrs-fullExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployeesX duration, debitlabelExpense from share-based payment transactions with parties other than employeesCommon practice: IAS 1.112 c
documentationThe amount of expense from share-based payment transactions with parties other than employees. [Refer: Expense from share-based payment transactions]
ifrs-fullExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelExpense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 d
documentationThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from expense or income included in profit or loss. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullExpenseOfRestructuringActivitiesX duration, debitlabelExpense of restructuring activitiesDisclosure: IAS 1.98 b
documentationThe amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations.
ifrs-fullExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionX duration, debitlabelExpense recognised during period for bad and doubtful debts for related party transactionDisclosure: IAS 24.18 d
documentationThe amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]
ifrs-fullExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsedX duration, debitlabelExpense relating to leases of low-value assets for which recognition exemption has been usedDisclosure: IFRS 16.53 d
documentationThe amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets.
ifrs-fullExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsedX duration, debitlabelExpense relating to short-term leases for which recognition exemption has been usedDisclosure: IFRS 16.53 c
documentationThe amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.
ifrs-fullExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilitiesX duration, debitlabelExpense relating to variable lease payments not included in measurement of lease liabilitiesDisclosure: IFRS 16.53 e
documentationThe amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities]
ifrs-fullExpensesArisingFromReinsuranceHeldX duration, debitlabelExpenses arising from reinsurance heldExample: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 d
documentationThe amount of expenses relating to reinsurance contracts held.
ifrs-fullExpensesFromAllocationOfPremiumsPaidToReinsurer(X) duration, debitlabelExpenses from allocation of premiums paid to reinsurerDisclosure: Effective 2023-01-01 IFRS 17.86
documentationThe amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]]
negatedLabelExpenses from allocation of premiums paid to reinsurer
ifrs-fullExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration, debitlabelExpenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
ifrs-fullExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration, debitlabelExpenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullExplanationHowServiceConcessionArrangementHasBeenClassifiedtextlabelExplanation of how service concession arrangement has been classifiedDisclosure: SIC 29.6 e
documentationThe explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatementstext blocklabelDescription of accounting policies and methods of computation followed in interim financial statements [text block]Disclosure: IAS 34.16 A a
documentationThe disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes.
ifrs-fullExplanationOfAdjustmentsBetweenDenominatorsUsedToCalculateBasicAndDilutedEarningsPerSharetextlabelExplanation of adjustments between denominators used to calculate basic and diluted earnings per shareDisclosure: IAS 33.70 b
documentationThe reconciliation of the denominators used in calculating basic and diluted earnings per share to each other.
ifrs-fullExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentationtextlabelExplanation of adjustments that would be necessary to achieve fair presentationDisclosure: IAS 1.23 b
documentationThe explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement.
ifrs-fullExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchasetextlabelDescription of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognisedDisclosure: IFRS 3.B64 n (i)
documentationThe description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction]
ifrs-fullExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproachtextlabelExplanation of amount reclassified between profit or loss and other comprehensive income applying overlay approachDisclosure: Effective on first application of IFRS 9 IFRS 4.39L d
documentationThe explanation of the amount reclassified between profit or loss and other comprehensive income when applying the overlay approach, in a way that enables users of financial statements to understand how that amount is derived.
ifrs-fullExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsiderationtextlabelExplanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent considerationDisclosure: IFRS 3.B67 b (ii)
documentationThe explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]
ifrs-fullExplanationOfAnyChangesInRecognisedAmountsOfContingentConsiderationtextlabelExplanation of any changes in recognised amounts of contingent considerationDisclosure: IFRS 3.B67 b (i)
documentationThe explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]
ifrs-fullExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValuetextlabelExplanation of assets acquired by way of government grant and initially recognised at fair valueDisclosure: IAS 38.122 c (iii)
documentationThe explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government grants]
ifrs-fullExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustmentstextlabelExplanation of sources of estimation uncertainty with significant risk of causing material adjustmentDisclosure: IAS 1.125, Disclosure: IFRIC 14.10
documentationThe explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.
ifrs-fullExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilitiestextlabelExplanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contractsDisclosure: Expiry date 2023-01-01 IFRS 4.37 c
documentationThe explanation of the process used to determine assumptions that have the greatest effect on the measurement of recognised assets, liabilities, income and expense arising from insurance contracts.
ifrs-fullExplanationOfBasisOfPreparationOfUnadjustedComparativeInformationtextlabelExplanation of basis of preparation of unadjusted comparative informationDisclosure: IAS 16.80 A, Disclosure: IAS 27.18I, Disclosure: IAS 38.130I, Disclosure: IFRS 10.C6B, Disclosure: IFRS 11.C13B, Disclosure: Effective 2023-01-01 IFRS 17.C27
documentationThe explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.
ifrs-fullExplanationOfBodyOfAuthorisationtextlabelExplanation of body of authorisationDisclosure: IAS 10.17
documentationThe explanation of who authorised the financial statements for issue.
ifrs-fullExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurancetextlabelExplanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insuranceDisclosure: Expiry date 2023-01-01 IFRS 4.39C c (iii)
documentationThe detailed explanation of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
ifrs-fullExplanationOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9textlabelExplanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9Disclosure: Expiry date 2023-01-01 IFRS 4.39D c
documentationThe detailed explanation of the change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
ifrs-fullExplanationOfChangeInBusinessModelForManagingFinancialAssetstextlabelExplanation of change in business model for managing financial assetsDisclosure: IFRS 7.12B b
documentationThe explanation of the change in the entity’s business model for managing financial assets. [Refer: Financial assets]
ifrs-fullExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriodtextlabelExplanation of change in name of reporting entity or other means of identification from end of preceding reporting periodDisclosure: IAS 1.51 a
documentationThe explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.
ifrs-fullExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriodtextlabelExplanation of changes in applicable tax rates to previous accounting periodDisclosure: IAS 12.81 d
documentationThe explanation of the changes in the entity’s applicable income tax rate(s) compared to the previous accounting period.
ifrs-fullExplanationOfChangesInDescriptionOfRetirementBenefitPlantextlabelExplanation of changes in description of retirement benefit planDisclosure: IAS 26.36 g
documentationThe explanation of the changes in the description of the retirement benefit plan during the period covered by the report.
ifrs-fullExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancementstextlabelExplanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancementsDisclosure: IAS 40.75 h
documentationThe explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property]
ifrs-fullExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatorytext blocklabelExplanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]Disclosure: IFRS 7.35F
documentationThe explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses.
ifrs-fullExplanationOfDepartureFromIFRStextlabelExplanation of departure from IFRSDisclosure: IAS 1.20 b, Disclosure: IAS 1.20 c
documentationThe explanation of the entity’s departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]
ifrs-fullExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4textlabelExplanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4Disclosure: Effective on first application of IFRS 9 IFRS 4.39L c
documentationThe explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4.
ifrs-fullExplanationOfDetailsOfAnyInvestmentInEmployertextlabelExplanation of details of any investment in employerDisclosure: IAS 26.35 a (iv)
documentationThe explanation of the details of any investment in the employer that a retirement benefit plan has.
ifrs-fullExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransactiontextlabelExplanation of details of guarantees given or received of outstanding balances for related party transactionDisclosure: IAS 24.18 b (ii)
documentationThe explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Related parties [member]]
ifrs-fullExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecuritytextlabelExplanation 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 securityDisclosure: IAS 26.35 a (iii)
documentationThe explanation of the details of a single investment exceeding either 5 % of the assets of a retirement benefit plan less its liabilities other than the actuarial present value of promised retirement benefits, or 5 % of any class or type of security.
ifrs-fullExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatorytext blocklabelExplanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block]Disclosure: IFRS 16.C12 b
documentationThe explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.
ifrs-fullExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceivedtextlabelExplanation of direct measurement of fair value of goods or services receivedDisclosure: IFRS 2.48
documentationThe explanation of how the fair value of goods or services received was determined if it was measured directly (for example, whether fair value was measured at a market price for those goods or services).
ifrs-fullExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextlabelExplanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value modelDisclosure: IAS 40.78 d (i)
documentationThe explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
ifrs-fullExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurabletextlabelExplanation of effect of change for biological asset for which fair value becomes reliably measurableDisclosure: IAS 41.56 c
documentationThe explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss]
ifrs-fullExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilitiestextlabelExplanation of effect of changes in assumptions to measure insurance assets and insurance liabilitiesDisclosure: Expiry date 2023-01-01 IFRS 4.37 d
documentationThe explanation of the effect of changes in assumptions to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements.
ifrs-fullExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriodtextlabelExplanation of effect of changes in composition of entity during interim periodDisclosure: IAS 34.16 A i
documentationThe explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Business combinations [member]; Discontinued operations [member]; Subsidiaries [member]]
ifrs-fullExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriodtextlabelExplanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current periodDisclosure: IFRS 5.42
documentationThe explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-fullExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriodtextlabelExplanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior periodDisclosure: IFRS 5.42
documentationThe explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale]
ifrs-fullExplanationOfEffectOfSharebasedPaymentsOnFinancialPositionstext blocklabelExplanation of effect of share-based payments on entity’s financial position [text block]Disclosure: IFRS 2.50
documentationThe explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s financial position.
ifrs-fullExplanationOfEffectOfSharebasedPaymentsOnProfitOrLosstext blocklabelExplanation of effect of share-based payments on entity’s profit or loss [text block]Disclosure: IFRS 2.50
documentationThe explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s profit (loss).
ifrs-fullExplanationOfEffectOfTransitionOnReportedCashFlowstextlabelExplanation of effect of transition on reported cash flowsDisclosure: IFRS 1.23, Disclosure: IFRS 1.25
documentationThe explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]
ifrs-fullExplanationOfEffectOfTransitionOnReportedFinancialPerformancetextlabelExplanation of effect of transition on reported financial performanceDisclosure: IFRS 1.23
documentationThe explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]
ifrs-fullExplanationOfEffectOfTransitionOnReportedFinancialPositiontextlabelExplanation of effect of transition on reported financial positionDisclosure: IFRS 1.23
documentationThe explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]
ifrs-fullExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatorytext blocklabelExplanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]Disclosure: IFRS 15.117
documentationThe explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [member]; Contract assets; Contract liabilities]
ifrs-fullExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombinationtextlabelExplanation of estimated financial effect, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j (i)
documentationThe explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullExplanationOfEstimatedFinancialEffectOfContingentAssetstextlabelExplanation of estimated financial effect of contingent assetsDisclosure: IAS 37.89
documentationThe explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.
ifrs-fullExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasistextlabelExplanation of fact and basis for preparation of financial statements when not going concern basisDisclosure: IAS 1.25
documentationThe explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared.
ifrs-fullExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControltextlabelExplanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining controlDisclosure: IFRS 12.16
documentationThe explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]
ifrs-fullExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLosstextlabelExplanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A c
documentationThe explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss]
ifrs-fullExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTimingtextlabelExplanation of facts and circumstances of sale or reclassification and expected disposal, manner and timingDisclosure: IFRS 5.41 b
documentationThe explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold.
ifrs-fullExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificanttextlabelExplanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significantDisclosure: IAS 36.135
documentationThe explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]
ifrs-fullExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificanttextlabelExplanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significantDisclosure: IAS 36.135
documentationThe explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]
ifrs-fullExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssuetextlabelExplanation of fact that entity’s owners or others have power to amend financial statements after issueDisclosure: IAS 10.17
documentationThe explanation of the fact that the entity’s owners or others have the power to amend financial statements after issue.
ifrs-fullExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognisedtextlabelExplanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognisedDisclosure: Expiry date 2023-01-01 IFRS 7.30 e
documentationThe explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Financial instruments, class [member]]
ifrs-fullExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrencytextlabelExplanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currencyDisclosure: IAS 29.39 a
documentationThe explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting.
ifrs-fullExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresentedtextlabelExplanation of fact that financial statements for previous periods not presentedDisclosure: IFRS 1.28
documentationThe explanation, in the entity’s first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods.
ifrs-fullExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimitedtextlabelExplanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimitedDisclosure: IFRS 3.B64 g (iii)
documentationThe explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.
ifrs-fullExplanationOfFactThatSharesHaveNoParValuetextlabelExplanation of fact that shares have no par valueDisclosure: IAS 1.79 a (iii)
documentationThe explanation of the fact that shares have no par value. [Refer: Par value per share]
ifrs-fullExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinationstextlabelExplanation of financial effect of adjustments related to business combinationsDisclosure: IFRS 3.61
documentationThe explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Business combinations [member]]
ifrs-fullExplanationOfFinancialEffectOfContingentLiabilitiestextlabelExplanation of estimated financial effect of contingent liabilitiesDisclosure: IAS 37.86 a
documentationThe explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullExplanationOfFinancialEffectOfDepartureFromIFRStextlabelExplanation of financial effect of departure from IFRSDisclosure: IAS 1.20 d
documentationThe explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been reported when complying with the requirement.
ifrs-fullExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriodtext blocklabelExplanation of financial effect of non-adjusting event after reporting period [text block]Disclosure: IAS 10.21 b
documentationThe explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made.
ifrs-fullExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombinationtextlabelExplanation 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 statementsDisclosure: IFRS 3.B67 e
documentationThe explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Business combinations [member]]
ifrs-fullExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLosttextlabelDescription of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lostDisclosure: IFRS 12.19 b
documentationThe description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Subsidiaries [member]]
ifrs-fullExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationshiptextlabelExplanation of hedge ineffectiveness resulting from sources that emerged in hedging relationshipDisclosure: IFRS 7.23E
documentationThe explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExiststextlabelExplanation 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 existsDisclosure: IFRS 1.31C
documentationThe explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available and no exchangeability with stable foreign currency exists.
ifrs-fullExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDatetextlabelExplanation of how entity determined measurement of insurance contracts at transition dateDisclosure: Effective 2023-01-01 IFRS 17.115
documentationThe explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [member]]
ifrs-fullExplanationOfHowRateRegulatorIsRelatedtextlabelExplanation of how rate regulator is relatedDisclosure: IFRS 14.30 b
documentationThe explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]
ifrs-fullExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowancetextlabelExplanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowanceDisclosure: IFRS 7.35I
documentationThe explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.
ifrs-fullExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPaymenttextlabelExplanation of how timing of satisfaction of performance obligations relates to typical timing of paymentDisclosure: IFRS 15.117
documentationThe explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [member]]
ifrs-fullExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegmenttext blocklabelDisclosure of impairment loss recognised or reversed for cash-generating unit [text block]Disclosure: IAS 36.130 d (ii)
documentationThe disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss]
ifrs-fullExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipmenttextlabelExplanation of involvement of independent valuer in revaluation, property, plant and equipmentDisclosure: IAS 16.77 b
documentationThe explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
ifrs-fullExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatorytext blocklabelExplanation of initial application of impairment requirements for financial instruments [text block]Disclosure: IFRS 7.42P
documentationThe explanation of the initial application of the impairment requirements for financial instruments.
ifrs-fullExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatorytext blocklabelExplanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]Disclosure: IFRS 7.35G
documentationThe explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.
ifrs-fullExplanationOfInsuranceFinanceIncomeExpensestextlabelExplanation of insurance finance income (expenses)Disclosure: Effective 2023-01-01 IFRS 17.110
documentationThe explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)]
ifrs-fullExplanationOfInterestRevenueReportedNetOfInterestExpensetextlabelExplanation of interest income reported net of interest expenseDisclosure: IFRS 8.23
documentationThe explanation that the entity has reported a segment’s interest revenue net of its interest expense. [Refer: Interest expense]
ifrs-fullExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalentstextlabelExplanation of investing and financing transactions not requiring use of cash or cash equivalentsDisclosure: IAS 7.43
documentationThe explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.
ifrs-fullExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssetstextlabelExplanation of involvement of independent valuer in revaluation, right-of-use assetsDisclosure: IFRS 16.57
documentationThe explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]
ifrs-fullExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecuritiestextlabelExplanation of issues, repurchases and repayments of debt and equity securitiesDisclosure: IAS 34.16 A e
documentationThe explanation of the issues, repurchases and repayments of debt and equity securities.
ifrs-fullExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLossestextlabelExplanation of main classes of assets affected by impairment losses or reversals of impairment lossesDisclosure: IAS 36.131 a
documentationThe explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss]
ifrs-fullExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLossestextlabelExplanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment lossesDisclosure: IAS 36.130 a, Disclosure: IAS 36.131 b
documentationThe explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss]
ifrs-fullExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmountstextlabelExplanation of management judgements in applying entity’s accounting policies with significant effect on recognised amountsDisclosure: IAS 1.122
documentationThe explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
ifrs-fullExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflectedtextlabelExplanation of events after interim period that have not been reflectedDisclosure: IAS 34.16 A h
documentationThe explanation of events after the interim period that have not been reflected in the financial statements for the interim period.
ifrs-fullExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatorytext blocklabelExplanation of measurement bases for financial instruments used in preparing financial statements [text block]Example: Effective 2023-01-01 IFRS 7.21
documentationThe explanation of the measurement basis (or bases) for financial instruments used in preparing the financial statements.
ifrs-fullExplanationOfMeasurementBasesUsedInPreparingFinancialStatementstext blocklabelExplanation of measurement bases used in preparing financial statements [text block]Disclosure: IAS 1.117 a – Expiry date 2023-01-01
documentationThe explanation of the measurement basis (or bases) used in preparing the financial statements.
ifrs-fullExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatorytext blocklabelExplanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.129 a
documentationThe explanation of the method, the main parameters and assumptions underlying the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.
ifrs-fullExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLosstextlabelExplanation of methods used to determine insurance finance income (expenses) recognised in profit or lossDisclosure: Effective 2023-01-01 IFRS 17.118
documentationThe explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)]
ifrs-fullExplanationOfModificationsModifiedSharebasedPaymentArrangementstextlabelExplanation of modifications, modified share-based payment arrangementsDisclosure: IFRS 2.47 c (i)
documentationThe explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
ifrs-fullExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperationstextlabelExplanation of nature and adjustments to amounts previously presented in discontinued operationsDisclosure: IFRS 5.35
documentationThe explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]]
ifrs-fullExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYearstextlabelExplanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial yearsDisclosure: IAS 34.16 A d
documentationThe explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity’s interim financial report.
ifrs-fullExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidencetextlabelExplanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidenceDisclosure: IAS 34.16 A c
documentationThe explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence.
ifrs-fullExplanationOfNatureAndAmountOfSignificantTransactionstextlabelExplanation of nature and amount of significant transactionsDisclosure: IAS 24.26 b (i)
documentationThe explanation of the nature and amount of individually significant transactions with a government that has control, joint control or significant influence over the reporting entity and entities under control, joint control or significant influence of that government.
ifrs-fullExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipmenttextlabelExplanation of nature and extent of obligations to acquire or build items of property, plant and equipmentDisclosure: SIC 29.6 c (iii)
documentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [member]; Property, plant and equipment]
ifrs-fullExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriodtextlabelExplanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession periodDisclosure: SIC 29.6 c (iv)
documentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServicestextlabelExplanation of nature and extent of obligations to provide or rights to expect provision of servicesDisclosure: SIC 29.6 c (ii)
documentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfNatureAndExtentOfOtherRightsAndObligationstextlabelExplanation of nature and extent of other rights and obligationsDisclosure: SIC 29.6 c (vi)
documentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfNatureAndExtentOfRenewalAndTerminationOptionstextlabelExplanation of nature and extent of renewal and termination optionsDisclosure: SIC 29.6 c (v)
documentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssetstextlabelExplanation of nature and extent of rights to use specified assetsDisclosure: SIC 29.6 c (i)
documentationThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentationtextlabelExplanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in FrameworkDisclosure: IAS 1.23 a
documentationThe explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework.
ifrs-fullExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessivetextlabelExplanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reportedDisclosure: IFRS 8.32, Disclosure: IFRS 8.33
documentationThe explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [member]; Revenue]
ifrs-fullExplanationOfNotAppliedNewStandardsOrInterpretationstextlabelExplanation of new standards or interpretations not appliedDisclosure: IAS 8.30 a
documentationThe explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.
ifrs-fullExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17textlabelExplanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.129 b
documentationThe explanation of the objective of the method used and of any limitations that may result in the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.
ifrs-fullExplanationOfPeriodOverWhichManagementHasProjectedCashFlowstextlabelExplanation of period over which management has projected cash flowsDisclosure: IAS 36.134 d (iii), Disclosure: IAS 36.134 e (iii)
documentationThe explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Cash-generating units [member]]
ifrs-fullExplanationOfPossibilityOfReimbursementContingentLiabilitiestextlabelExplanation of possibility of reimbursement, contingent liabilitiesDisclosure: IAS 37.86 c
documentationThe explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombinationtextlabelExplanation of possibility of reimbursement, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j (i)
documentationThe explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingContingentAssettextlabelExplanation of general nature of dispute and of reason for non-disclosure of information regarding contingent assetDisclosure: IAS 37.92
documentationThe explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed.
ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiabilitytextlabelExplanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liabilityDisclosure: IAS 37.92
documentationThe explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]]
ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingProvisiontextlabelExplanation of general nature of dispute and of reason for non-disclosure of information regarding provisionDisclosure: IAS 37.92
documentationThe explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions]
ifrs-fullExplanationOfReasonsForChangesInLossAllowanceForFinancialInstrumentstextlabelExplanation of reasons for changes in loss allowance for financial instrumentsExample: IFRS 7.B8D
documentationThe explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses.
ifrs-fullExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15textlabelExplanation of reasons for significant changes in financial statement line items due to application of IFRS 15Disclosure: IFRS 15.C8 b
documentationThe explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.
ifrs-fullExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSstextlabelExplanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSsDisclosure: IFRS 1.23B
documentationThe explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected to apply IFRSs as if it had never stopped applying IFRSs.
ifrs-fullExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrorstextlabelExplanation of reason why it is impracticable to determine amounts for correction related to prior period errorsDisclosure: IAS 8.49 d
documentationThe explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.
ifrs-fullExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicytextlabelExplanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policyDisclosure: IAS 8.28 h, Disclosure: IAS 8.29 e
documentationThe explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.
ifrs-fullExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContractstextlabelExplanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contractsDisclosure: Effective 2023-01-01 IFRS 17.132 c
documentationThe explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related portfolios of contracts.
ifrs-fullExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssetstextlabelExplanation of relationship between insurance finance income (expenses) and investment return on assetsDisclosure: Effective 2023-01-01 IFRS 17.110
documentationThe explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable users of the entity’s financial statements to evaluate the sources of finance income or expenses recognised in profit or loss and other comprehensive income. [Refer: Insurance finance income (expenses)]
ifrs-fullExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeldtextlabelExplanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets heldDisclosure: Effective 2023-01-01 IFRS 17.128 a (ii)
documentationThe explanation of the relationship between the sensitivities to changes in risk variables arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [member]; Financial assets]
ifrs-fullExplanationOfRelationshipsBetweenParentsAndEntitytextlabelExplanation of relationships between parent and subsidiariesDisclosure: IAS 24.13
documentationThe explanation of the relationships between a parent and its subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntitytextlabelExplanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entityDisclosure: IFRS 12.19G
documentationThe explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]
ifrs-fullExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssetstextlabelExplanation of restrictions on distribution of revaluation surplus for intangible assetsDisclosure: IAS 38.124 b
documentationThe explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus]
ifrs-fullExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentPropertytextlabelExplanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment propertyDisclosure: IAS 40.75 g
documentationThe explanation of the existence of restrictions on the realisability of investment property or the remittance of income and proceeds on the disposal of investment property. [Refer: Investment property]
ifrs-fullExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatorytext blocklabelExplanation of risk management strategy related to hedge accounting [text block]Disclosure: IFRS 7.22 A
documentationThe explanation of the risk management strategy related to hedge accounting.
ifrs-fullExplanationOfSeasonalityOrCyclicalityOfInterimOperationstextlabelExplanation of seasonality or cyclicality of interim operationsDisclosure: IAS 34.16 A b
documentationThe explanatory comments about the seasonality or cyclicality of interim operations.
ifrs-fullExplanationOfShareOptionsInSharebasedPaymentArrangementtextlabelDescription of share-based payment arrangementDisclosure: IFRS 2.45 a
documentationThe description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]
ifrs-fullExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatorytext blocklabelExplanation of significant changes in contract assets and contract liabilities [text block]Disclosure: IFRS 15.118
documentationThe explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]
ifrs-fullExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatorytext blocklabelExplanation of significant changes in net investment in finance lease [text block]Disclosure: IFRS 16.93
documentationThe explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]
ifrs-fullExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivitytextlabelExplanation of significant decrease in level of government grants for agricultural activityDisclosure: IAS 41.57 c
documentationThe explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants]
ifrs-fullExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlowstextlabelExplanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flowsDisclosure: SIC 29.6 b
documentationThe explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [member]]
ifrs-fullExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransactiontextlabelExplanation of terms and conditions of outstanding balances for related party transactionDisclosure: IAS 24.18 b (i)
documentationThe explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]
ifrs-fullExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextlabelDescription of transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 l (i), Disclosure: IFRS 3.B64 l, Disclosure: IFRS 3.B64 m
documentationThe description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
ifrs-fullExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncometextlabelExplanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.11 A e
documentationThe explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistancetextlabelExplanation of unfulfilled conditions and other contingencies attaching to government assistanceDisclosure: IAS 20.39 c
documentationThe explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]]
ifrs-fullExplanationOfValueAssignedToKeyAssumptiontextlabelExplanation of value assigned to key assumptionDisclosure: IAS 36.134 f (ii), Disclosure: IAS 36.135 e (ii)
documentationThe explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]
ifrs-fullExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenuetextlabelExplanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenueDisclosure: IFRS 15.120 b (ii)
documentationThe explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue from contracts with customers; Transaction price allocated to remaining performance obligations]
ifrs-fullExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationstextlabelExplanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligationsDisclosure: IFRS 15.122
documentationThe explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]
ifrs-fullExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssuetextlabelExplanation 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 issueDisclosure: IFRS 7.19
documentationThe explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue.
ifrs-fullExplanationOfWhetherEntityAppliesExemptionInIAS2425textlabelExplanation of whether entity applies exemption in IAS 24.25Disclosure: IAS 24.26
documentationThe explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.
ifrs-fullExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledgedtextlabelExplanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateralDisclosure: IFRS 7.15 b
documentationThe explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral.
ifrs-fullExplanationOfWhetherParticipantsContributeToRetirementBenefitPlantextlabelExplanation of whether participants contribute to retirement benefit planDisclosure: IAS 26.36 d
documentationThe explanation of whether participants contribute to retirement benefit plans.
ifrs-fullExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationstextlabelExplanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligationsDisclosure: IFRS 15.122
documentationThe explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]
ifrs-fullExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17textlabelExplanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at date of initial application of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.C33 c
documentationThe explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at the date of initial application of IFRS 17.
ifrs-fullExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextlabelExplanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value modelDisclosure: IAS 40.78 b
documentationThe explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
ifrs-fullExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServicestextlabelExplanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or servicesDisclosure: IFRS 15.124 b
documentationThe explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers]
ifrs-fullExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdoptertextlabelExplanation of cross-reference to interim financial statement disclosures for first-time adopterDisclosure: IFRS 1.33
documentationThe explanation of cross-references to other published documents that include information that is material to understanding the entity’s current interim period for first-time adopters of IFRSs.
ifrs-fullExplanationWhenGreatestTransferActivityTookPlacetextlabelExplanation when greatest transfer activity took placeDisclosure: IFRS 7.42G c (i)
documentationThe explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period).
ifrs-fullExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncompletetextlabelExplanation 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 issueDisclosure: IFRS 3.B66
documentationThe explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Business combinations [member]]
ifrs-fullExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCosttextlabelExplanation of why fair value becomes reliable for biological assets previously measured at costDisclosure: IAS 41.56 b
documentationThe explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss]
ifrs-fullExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCosttextlabelExplanation of why fair value cannot be reliably measured for biological assets, at costDisclosure: IAS 41.54 b
documentationThe explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]
ifrs-fullExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModeltextlabelExplanation of why fair value cannot be reliably measured for investment property, cost modelDisclosure: IAS 40.79 e (ii)
documentationThe explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property]
ifrs-fullExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasistextlabelExplanation of why entity not regarded as going concernDisclosure: IAS 1.25
documentationThe explanation of the reason why the entity is not regarded as a going concern.
ifrs-fullExplorationAndEvaluationAssetsMembermemberlabelExploration and evaluation assets [member]Common practice: IAS 36.127
documentationThis member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
ifrs-fullExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX instant, creditlabelExposure to credit risk on loan commitments and financial guarantee contractsDisclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Disclosure: IFRS 7.35M
documentationThe 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]]
periodStartLabelExposure to credit risk on loan commitments and financial guarantee contracts at beginning of period
periodEndLabelExposure to credit risk on loan commitments and financial guarantee contracts at end of period
ifrs-fullExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17X instantlabelExposure to risk that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.125 a
documentationThe amount of the exposure to risk that arises from contracts within the scope of IFRS 17.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullExpropriationOfMajorAssetsByGovernmentMembermemberlabelExpropriation of major assets by government [member]Example: IAS 10.22 c
documentationThis member stands for expropriation of major assets by government. [Refer: Government [member]]
ifrs-fullExternalCreditGradesAxisaxislabelExternal credit grades [axis]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG24 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullExternalCreditGradesMembermemberlabelExternal credit grades [member]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG24 a
documentationThis member stands for credit grades that have been provided by external rating agencies.
ifrs-fullFactoringOfReceivablesMembermemberlabelFactoring of receivables [member]Example: IFRS 7.B33
documentationThis member stands for transactions in which an entity transfers its receivables to another party (the factor).
ifrs-fullFactorsUsedToIdentifyEntitysReportableSegmentstextlabelDescription of factors used to identify entity’s reportable segmentsDisclosure: IFRS 8.22 a
documentationThe description of the factors used to identify the entity’s reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [member]; Operating segments [member]; Products and services [member]; Reportable segments [member]]
ifrs-fullFairValueAsDeemedCostAxisaxislabelFair value as deemed cost [axis]Disclosure: IFRS 1.30
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedX duration, creditlabelFair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassifiedDisclosure: IFRS 7.12D b
documentationThe fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets]
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9X duration, creditlabelFair 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 9Disclosure: IFRS 7.42M b
documentationThe fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9X duration, creditlabelFair 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 9Disclosure: IFRS 7.42M b
documentationThe fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9X duration, creditlabelFair 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 9Disclosure: IFRS 7.42M b
documentationThe fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncomeX duration, creditlabelFair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive incomeDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration, creditlabelFair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive incomeDisclosure: Expiry date 2023-01-01 IFRS 7.12 A d
documentationThe fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLossX duration, creditlabelFair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration, creditlabelFair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A d
documentationThe fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedX duration, creditlabelFair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassifiedDisclosure: IFRS 7.12D b
documentationThe fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets]
ifrs-fullFairValueHedgesMembermemberlabelFair value hedges [member]Disclosure: IAS 39.86 a, Disclosure: IFRS 7.24 A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C
documentationThis member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]]
ifrs-fullFairValueModelMembermemberlabelFair value model [member]Disclosure: IAS 40.32 A
documentationThis member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
ifrs-fullFairValueOfAcquiredReceivablesX instant, debitlabelFair value of acquired receivablesDisclosure: IFRS 3.B64 h (i)
documentationThe fair value of receivables acquired in a business combination. [Refer: Business combinations [member]]
ifrs-fullFairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant, debitlabelFair value of assets representing continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42E b
documentationThe fair value of assets representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]
ifrs-fullFairValueOfAssociatedFinancialLiabilities(X) instant, creditlabelFair value of associated financial liabilitiesDisclosure: IFRS 7.42D d
documentationThe fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]
negatedLabelFair value of associated financial liabilities
ifrs-fullFairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostX instant, debitlabelFair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income categoryDisclosure: IFRS 7.12D a
documentationThe fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Financial assets]
ifrs-fullFairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9X instant, debitlabelFair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9Disclosure: IFRS 7.42M a
documentationThe fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]
ifrs-fullFairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategoryX instant, debitlabelFair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost categoryDisclosure: IFRS 7.12D a
documentationThe fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are measured at amortised cost. [Refer: Financial assets]
ifrs-fullFairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9X instant, debitlabelFair 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 9Disclosure: IFRS 7.42M a
documentationThe fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]
ifrs-fullFairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssetsX instant, debitlabelFair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assetsDisclosure: IFRS 7.24G c
documentationThe fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
ifrs-fullFairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilitiesX instant, creditlabelFair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilitiesDisclosure: IFRS 7.24G c
documentationThe fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
ifrs-fullFairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9X instant, creditlabelFair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9Disclosure: IFRS 7.42M a
documentationThe fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]
ifrs-fullFairValueOfInvestmentInJointVenturesWherePriceQuotationsPublishedX instant, debitlabelFair value of investments in joint ventures for which there are quoted market pricesDisclosure: IFRS 12.21 b (iii)
documentationThe fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Joint ventures [member]; Investments in joint ventures reported in separate financial statements]
ifrs-fullFairValueOfInvestmentsInAssociatesWherePriceQuotationsPublishedX instant, debitlabelFair value of investments in associates for which there are quoted market pricesDisclosure: IFRS 12.21 b (iii)
documentationThe fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates reported in separate financial statements]
ifrs-fullFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelInvestments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.11 A c, Disclosure: IFRS 7.8 h
documentationThe amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]
ifrs-fullFairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognitionX instant, debitlabelFair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognitionDisclosure: IFRS 7.11B b
documentationThe fair value at the date of the derecognition of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]
ifrs-fullFairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant, creditlabelFair value of liabilities representing continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42E b
documentationThe fair value of liabilities representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]
ifrs-fullFairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmountX instant, debitlabelFair value of property, plant and equipment materially different from carrying amountExample: IAS 16.79 d
documentationThe fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer: Carrying amount [member]; Property, plant and equipment]
ifrs-fullFairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatusX instant, debitlabelFair value of subsidiaries that cease to be consolidated as of date of change of investment entity statusDisclosure: IFRS 12.9B a
documentationThe fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullFairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyX instant, debitlabelFair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entiretyDisclosure: IFRS 7.42D d
documentationThe difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets]
netLabelNet fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety
ifrs-fullFairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstractlabelFair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]
ifrs-fullFairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyX instant, debitlabelFair value of transferred financial assets that are not derecognised in their entiretyDisclosure: IFRS 7.42D d
documentationThe fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]
ifrs-fullFairValueOfUnderlyingItemsForContractsWithDirectParticipationFeaturesX instant, debitlabelFair value of underlying items for contracts with direct participation featuresDisclosure: Effective 2023-01-01 IFRS 17.111
documentationThe fair value of the underlying items for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
ifrs-fullFeeAndCommissionExpense(X) duration, debitlabelFee and commission expenseCommon practice: IAS 1.85
documentationThe amount of expense relating to fees and commissions.
negatedTotalLabelTotal fee and commission expense
ifrs-fullFeeAndCommissionExpenseAbstractlabelFee and commission expense [abstract]
ifrs-fullFeeAndCommissionIncomeX duration, creditlabelFee and commission incomeCommon practice: IAS 1.85
documentationThe amount of income relating to fees and commissions.
totalLabelTotal fee and commission income
ifrs-fullFeeAndCommissionIncomeAbstractlabelFee and commission income [abstract]
ifrs-fullFeeAndCommissionIncomeExpenseX duration, creditlabelFee and commission income (expense)Common practice: IAS 1.85
documentationThe amount of income or expense relating to fees and commissions.
netLabelNet fee and commission income (expense)
ifrs-fullFeeAndCommissionIncomeExpenseAbstractlabelFee and commission income (expense) [abstract]
ifrs-fullFeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLossX duration, debitlabelFee expense arising from financial liabilities not at fair value through profit or lossDisclosure: IFRS 7.20 c (i)
documentationThe amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]
ifrs-fullFeeIncomeAndExpenseAbstractlabelFee income and expense [abstract]
ifrs-fullFeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCostX duration, creditlabelFee income arising from financial assets not at fair value through profit or lossDisclosure: IFRS 7.20 c (i)
documentationThe amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss.
ifrs-fullFeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossX duration, creditlabelFee income (expense) arising from financial assets or financial liabilities not at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.20 c (i)
documentationThe amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]
ifrs-fullFeeIncomeExpenseArisingFromTrustAndFiduciaryActivitiesX duration, creditlabelFee income (expense) arising from trust and fiduciary activitiesDisclosure: IFRS 7.20 c (ii)
documentationThe amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions.
ifrs-fullFinalSalaryPensionDefinedBenefitPlansMembermemberlabelFinal salary pension defined benefit plans [member]Example: IAS 19.138 b
documentationThis member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
ifrs-fullFinanceCosts(X) duration, debitlabelFinance costsDisclosure: IAS 1.82 b
documentationThe amount of costs associated with financing activities of the entity.
negatedLabelFinance costs
ifrs-fullFinanceCostsPaidClassifiedAsOperatingActivitiesX duration, creditlabelFinance costs paid, classified as operating activitiesCommon practice: IAS 7.31
documentationThe cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]
ifrs-fullFinanceIncomeX duration, creditlabelFinance incomeCommon practice: IAS 1.85
documentationThe amount of income associated with interest and other financing activities of the entity.
ifrs-fullFinanceIncomeCostX duration, creditlabelFinance income (cost)Common practice: IAS 1.85
documentationThe amount of income or cost associated with interest and other financing activities of the entity.
ifrs-fullFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstractlabelFinance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]
ifrs-fullFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTaxX duration, creditlabelFinance income (expenses) from reinsurance contracts held excluded from profit or loss, before taxDisclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
ifrs-fullFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTaxX duration, creditlabelFinance income (expenses) from reinsurance contracts held excluded from profit or loss, net of taxDisclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
ifrs-fullFinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLossX duration, creditlabelFinance income (expenses) from reinsurance contracts held recognised in profit or lossDisclosure: Effective 2023-01-01 IAS 1.82 bc, Disclosure: Effective 2023-01-01 IFRS 17.82
documentationThe amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
ifrs-fullFinanceIncomeOnNetInvestmentInFinanceLeaseX duration, creditlabelFinance income on net investment in finance leaseDisclosure: IFRS 16.90 a (ii)
documentationThe amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]
ifrs-fullFinanceIncomeReceivedClassifiedAsOperatingActivitiesX duration, debitlabelFinance income received, classified as operating activitiesCommon practice: IAS 7.31
documentationThe cash inflow from finance income received, classified as operating activities. [Refer: Finance income]
ifrs-fullFinanceLeaseReceivablesX instant, debitlabelFinance lease receivablesCommon practice: IAS 1.55
documentationThe amount of receivables related to finance leases.
ifrs-fullFinancialAssetsX instant, debitlabelFinancial assetsDisclosure: IFRS 7.25, Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Disclosure: IFRS 7.35M, Example: IFRS 7.35 N
documentationThe 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]
totalLabelTotal financial assets
periodStartLabelFinancial assets at beginning of period
periodEndLabelFinancial assets at end of period
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendmentsX instant, debitlabelFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendmentsDisclosure: IFRS 9.7.2.34 b
documentationThe carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendmentsX instant, debitlabelFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendmentsDisclosure: IFRS 9.7.2.34 a
documentationThe carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendmentstextlabelFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendmentsDisclosure: IFRS 9.7.2.34 b
documentationThe measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendmentstextlabelFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendmentsDisclosure: IFRS 9.7.2.34 a
documentationThe measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendmentsX instant, debitlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 b
documentationThe carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendmentsX instant, debitlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 a
documentationThe carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendmentstextlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 a
documentationThe classification of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendmentstextlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 b
documentationThe measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.
ifrs-fullFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendmentstextlabelFinancial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 a
documentationThe measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
ifrs-fullFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignationX instant, debitlabelFinancial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignationDisclosure: Effective 2023-01-01 IFRS 17.C32 b (ii)
documentationThe carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
ifrs-fullFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignationX instant, debitlabelFinancial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignationDisclosure: Effective 2023-01-01 IFRS 17.C32 b (i)
documentationThe carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
ifrs-fullFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignationtextlabelFinancial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignationDisclosure: Effective 2023-01-01 IFRS 17.C32 b (ii)
documentationThe measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
ifrs-fullFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignationtextlabelFinancial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignationDisclosure: Effective 2023-01-01 IFRS 17.C32 b (i)
documentationThe measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
ifrs-fullFinancialAssetsAtAmortisedCostX instant, debitlabelFinancial assets at amortised costDisclosure: IFRS 7.8 f
documentationThe amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets]
ifrs-fullFinancialAssetsAtAmortisedCostCategoryMembermemberlabelFinancial assets at amortised cost, category [member]Disclosure: IFRS 7.8 f
documentationThis member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]
ifrs-fullFinancialAssetsAtAmortisedCostMembermemberlabelFinancial assets at amortised cost, class [member]Disclosure: IFRS 7.B2 a
documentationThis member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
ifrs-fullFinancialAssetsAtFairValueX instant, debitlabelFinancial assets, at fair valueDisclosure: IFRS 7.25
documentationThe fair value of financial assets. [Refer: At fair value [member]; Financial assets]
ifrs-fullFinancialAssetsAtFairValueMembermemberlabelFinancial assets at fair value, class [member]Disclosure: IFRS 7.B2 a
documentationThis member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelFinancial assets at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]
totalLabelTotal financial assets at fair value through other comprehensive income
ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractlabelFinancial assets at fair value through other comprehensive income [abstract]
ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMembermemberlabelFinancial assets at fair value through other comprehensive income, category [member]Disclosure: IFRS 7.8 h
documentationThis member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossX instant, debitlabelFinancial assets at fair value through profit or lossDisclosure: IFRS 7.8 a
documentationThe 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]
totalLabelTotal financial assets at fair value through profit or loss
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossAbstractlabelFinancial assets at fair value through profit or loss [abstract]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossCategoryMembermemberlabelFinancial assets at fair value through profit or loss, category [member]Disclosure: IFRS 7.8 a
documentationThis member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant, debitlabelFinancial assets at fair value through profit or loss, classified as held for tradingCommon practice: IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 7.8 a
documentationThe amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMembermemberlabelFinancial assets at fair value through profit or loss, classified as held for trading, category [member]Disclosure: Expiry date 2023-01-01 IFRS 7.8 a
documentationThis member stands for the financial assets at fair value through profit or loss classified as held for trading category. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX instant, debitlabelFinancial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.8 a
documentationThe amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMembermemberlabelFinancial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]Disclosure: IFRS 7.8 a
documentationThis member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX instant, debitlabelFinancial assets at fair value through profit or loss, mandatorily measured at fair valueDisclosure: IFRS 7.8 a
documentationThe amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMembermemberlabelFinancial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]Disclosure: IFRS 7.8 a
documentationThis member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsX instant, debitlabelFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instrumentsDisclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThe amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMembermemberlabelFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member]Disclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThis member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesX instant, debitlabelFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilitiesDisclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThe amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities, as described in paragraph 3.3.5 of IFRS 9. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMembermemberlabelFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member]Disclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThis member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]
ifrs-fullFinancialAssetsAvailableforsaleX instant, debitlabelFinancial assets available-for-saleDisclosure: Expiry date 2023-01-01 IFRS 7.8 d
documentationThe amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments]
ifrs-fullFinancialAssetsAvailableforsaleCategoryMembermemberlabelFinancial assets available-for-sale, category [member]Disclosure: Expiry date 2023-01-01 IFRS 7.8 d
documentationThis member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]
ifrs-fullFinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9X instant, debitlabelFinancial assets, carrying amount immediately after initial application of IFRS 9Disclosure: IFRS 7.42I b
documentationThe carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]
ifrs-fullFinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9X instant, debitlabelFinancial assets, carrying amount immediately before initial application of IFRS 9Disclosure: IFRS 7.42I a
documentationThe carrying amount of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]
ifrs-fullFinancialAssetsCategoryMembermember [default]labelFinancial assets, category [member]Disclosure: IFRS 7.8
documentationThis member stands for aggregated categories of financial assets. It also represents the standard value for the "Categories of financial assets" axis if no other member is used. [Refer: Financial assets]
ifrs-fullFinancialAssetsCollectivelyAssessedForCreditLossesMembermemberlabelFinancial assets collectively assessed for credit losses [member]Common practice: Expiry date 2023-01-01 IFRS 7.37
documentationThis member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]
ifrs-fullFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39X instant, debitlabelFinancial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39Disclosure: Expiry date 2023-01-01 IFRS 4.39G a
documentationThe carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValueX instant, debitlabelFinancial assets described in paragraph 39E(a) of IFRS 4, fair valueDisclosure: Expiry date 2023-01-01 IFRS 4.39E a
documentationThe fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2 A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets]
ifrs-fullFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39X instant, debitlabelFinancial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39Disclosure: Expiry date 2023-01-01 IFRS 4.39G b
documentationThe carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValueX instant, debitlabelFinancial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair valueDisclosure: Expiry date 2023-01-01 IFRS 4.39G b
documentationThe fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullFinancialAssetsDesignatedAsMeasuredAtFairValueAbstractlabelFinancial assets designated as measured at fair value through profit or loss [abstract]
ifrs-fullFinancialAssetsHeldForManagingLiquidityRiskX instant, debitlabelFinancial assets held for managing liquidity riskDisclosure: IFRS 7.B11E
documentationThe amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial assets; Financial liabilities]
ifrs-fullFinancialAssetsImpairedMembermemberlabelFinancial assets impaired [member]Common practice: Expiry date 2023-01-01 IFRS 7.37
documentationThis member stands for financial assets that have been impaired. [Refer: Financial assets]
ifrs-fullFinancialAssetsIndividuallyAssessedForCreditLossesMembermemberlabelFinancial assets individually assessed for credit losses [member]Disclosure: Expiry date 2023-01-01 IFRS 7.37 b
documentationThis member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]
ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelFinancial assets measured at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets]
ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstractlabelFinancial assets measured at fair value through other comprehensive income [abstract]
ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMembermemberlabelFinancial assets measured at fair value through other comprehensive income, category [member]Disclosure: IFRS 7.8 h
documentationThis member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets measured at fair value through other comprehensive income]
ifrs-fullFinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9textlabelFinancial assets, measurement category immediately after initial application of IFRS 9Disclosure: IFRS 7.42I b
documentationThe measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]
ifrs-fullFinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9textlabelFinancial assets, measurement category immediately before initial application of IFRS 9Disclosure: IFRS 7.42I a
documentationThe measurement category of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]
ifrs-fullFinancialAssetsMembermember [default]labelFinancial assets, class [member]Disclosure: Effective 2023-01-01 IFRS 17.C32, Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b, Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationThis member stands for aggregated classes of financial assets. It also represents the standard value for the "Classes of financial assets" axis if no other member is used. [Refer: Financial assets]
ifrs-fullFinancialAssetsNeitherPastDueNorImpairedMembermemberlabelFinancial assets neither past due nor impaired [member]Common practice: Expiry date 2023-01-01 IFRS 7.37
documentationThis member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]
ifrs-fullFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValueX instant, debitlabelFinancial assets other than those specified in paragraph 39E(a) of IFRS 4, fair valueDisclosure: Expiry date 2023-01-01 IFRS 4.39E b
documentationThe fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullFinancialAssetsOutsideScopeOfIFRS7MembermemberlabelFinancial assets outside scope of IFRS 7, class [member]Disclosure: IFRS 7.B2 b
documentationThis member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
ifrs-fullFinancialAssetsPastDueButNotImpairedMembermemberlabelFinancial assets past due but not impaired [member]Disclosure: Expiry date 2023-01-01 IFRS 7.37 a
documentationThis member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]
ifrs-fullFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilitiesX instant, debitlabelFinancial assets pledged as collateral for liabilities or contingent liabilitiesDisclosure: IFRS 7.14 a
documentationThe amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9. [Refer: Contingent liabilities [member]; Financial assets]
ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9X instant, debitlabelFinancial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9Disclosure: IFRS 7.42I c
documentationThe amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9X instant, debitlabelFinancial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9Disclosure: IFRS 7.42I c
documentationThe amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9X instant, debitlabelFinancial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9Disclosure: IFRS 7.42I c
documentationThe amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValueX instant, debitlabelFinancial assets reclassified out of available-for-sale financial assets, at fair valueDisclosure: Expiry date 2023-01-01 IFRS 7.12 A b
documentationThe fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value [member]; Financial assets, at fair value]
ifrs-fullFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmountX instant, debitlabelFinancial assets reclassified out of available-for-sale financial assets, carrying amountDisclosure: Expiry date 2023-01-01 IFRS 7.12 A b
documentationThe carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]
ifrs-fullFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValueX instant, debitlabelFinancial assets reclassified out of financial assets at fair value through profit or loss, at fair valueDisclosure: Expiry date 2023-01-01 IFRS 7.12 A b
documentationThe fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmountX instant, debitlabelFinancial assets reclassified out of financial assets at fair value through profit or loss, carrying amountDisclosure: Expiry date 2023-01-01 IFRS 7.12 A b
documentationThe carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelFinancial assets recognised as of acquisition dateExample: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]]
ifrs-fullFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancementsX instant, debitlabelFinancial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancementsExample: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 c
documentationThe fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets; Impairment loss]
ifrs-fullFinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignatedX instant, debitlabelFinancial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designatedDisclosure: IFRS 9.7.2.34 c
documentationThe amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullFinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignatedX instant, debitlabelFinancial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designatedDisclosure: Effective 2023-01-01 IFRS 17.C32 c
documentationThe carrying amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 that are no longer so designated after application of IFRS 17.
ifrs-fullFinancialAssetsToWhichOverlayApproachIsAppliedX instant, debitlabelFinancial assets to which overlay approach is appliedDisclosure: Effective on first application of IFRS 9 IFRS 4.39L b
documentationThe amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]
ifrs-fullFinancialAssetsTypeMembermember [default]labelFinancial assets, type [member]Disclosure: IFRS 7.B51, Disclosure: IFRS 7.B52
documentationThis member stands for aggregated types of financial assets. It also represents the standard value for the "Types of financial assets" axis if no other member is used. [Refer: Financial assets]
ifrs-fullFinancialAssetsWhichDoNotQualifyForDerecognitionAxisaxislabelTransferred financial assets that are not derecognised in their entirety [axis]Disclosure: IFRS 7.42D
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullFinancialAssetsWhichDoNotQualifyForDerecognitionMembermember [default]labelTransferred financial assets that are not derecognised in their entirety [member]Disclosure: IFRS 7.42D
documentationThis member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the "Transferred financial assets that are not derecognised in their entirety" axis if no other member is used. [Refer: Financial assets]
ifrs-fullFinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeaturesX instant, debitlabelFinancial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment featuresDisclosure: IFRS 7.42S
documentationThe amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial assets]
ifrs-fullFinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElementX instant, debitlabelFinancial 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 elementDisclosure: IFRS 7.42R
documentationThe amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets]
ifrs-fullFinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModificationX duration, debitlabelFinancial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modificationDisclosure: IFRS 7.35 J a
documentationThe amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]
ifrs-fullFinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLossX duration, creditlabelFinancial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)Disclosure: IFRS 7.35 J a
documentationThe net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]
ifrs-fullFinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmountX instant, debitlabelFinancial 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 amountDisclosure: IFRS 7.35 J b
documentationThe gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets]
ifrs-fullFinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstandingX instant, debitlabelFinancial assets written off during reporting period and still subject to enforcement activity, contractual amount outstandingDisclosure: IFRS 7.35L
documentationThe contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets]
ifrs-fullFinancialEffectOfChangesInAccountingPolicyMembermemberlabelIncrease (decrease) due to changes in accounting policy [member]Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i)
documentationThis member stands for the financial effect of changes in accounting policy.
ifrs-fullFinancialEffectOfCorrectionsOfAccountingErrorsMembermemberlabelIncrease (decrease) due to corrections of prior period errors [member]Disclosure: IAS 8.49 b (i), Disclosure: IAS 8.49 c
documentationThis member stands for the financial effect of corrections of prior period errors.
ifrs-fullFinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxisaxislabelFinancial effect of transition from previous GAAP to IFRSs [axis]Disclosure: IFRS 1.24
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullFinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMembermemberlabelFinancial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]Example: IFRS 13.B36 e
documentationThis member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
ifrs-fullFinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMembermemberlabelFinancial forecast of profit (loss) for cash-generating unit, measurement input [member]Example: IFRS 13.B36 e
documentationThis member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
ifrs-fullFinancialGuaranteeContractsMembermemberlabelFinancial guarantee contracts [member]Disclosure: IFRS 7.35M, Disclosure: IFRS 7.B8E
documentationThis member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
ifrs-fullFinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMembermemberlabelFinancial instruments credit-impaired after purchase or origination [member]Disclosure: IFRS 7.35H b (ii), Disclosure: IFRS 7.35M b (ii)
documentationThis member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]]
ifrs-fullFinancialInstrumentsCreditimpairedMembermemberlabelFinancial instruments credit-impaired [member]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M
documentationThis member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [member]]
ifrs-fullFinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueX instantlabelFinancial instruments designated as hedging instruments, at fair valueDisclosure: Expiry date 2023-01-01 IFRS 7.22 b
documentationThe fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities]
ifrs-fullFinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxisaxislabelFinancial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]Disclosure: IFRS 7.24G
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullFinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMembermember [default]labelFinancial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]Disclosure: IFRS 7.24G
documentationThis member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the "Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk" axis if no other member is used. [Refer: Financial instruments, class [member]; Credit risk [member]]
ifrs-fullFinancialInstrumentsNotCreditimpairedMembermemberlabelFinancial instruments not credit-impaired [member]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M
documentationThis member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [member]]
ifrs-fullFinancialInstrumentsPurchasedOrOriginatedCreditimpairedMembermemberlabelFinancial instruments purchased or originated credit-impaired [member]Disclosure: IFRS 7.35H c, Disclosure: IFRS 7.35M c
documentationThis member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]
ifrs-fullFinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets(X) instant, creditlabelFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assetsExample: IFRS 7.13C d (i), Example: IFRS 7.IG40D
documentationThe 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]
negatedLabelFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets
ifrs-fullFinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities(X) instant, debitlabelFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesExample: IFRS 7.13C d (i), Example: IFRS 7.IG40D
documentationThe 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]
negatedLabelFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
ifrs-fullFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognitionX instantlabelFinancial instruments whose fair value previously could not be reliably measured at time of derecognitionDisclosure: Expiry date 2023-01-01 IFRS 7.30 e
documentationThe amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]
ifrs-fullFinancialLiabilitiesX instant, creditlabelFinancial liabilitiesDisclosure: IFRS 7.25
documentationThe 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]]
totalLabelTotal financial liabilities
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendmentsX instant, creditlabelFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendmentsDisclosure: IFRS 9.7.2.34 b
documentationThe carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendmentsX instant, creditlabelFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendmentsDisclosure: IFRS 9.7.2.34 a
documentationThe carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendmentstextlabelFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendmentsDisclosure: IFRS 9.7.2.34 b
documentationThe measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendmentstextlabelFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendmentsDisclosure: IFRS 9.7.2.34 a
documentationThe measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendmentsX instant, creditlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 b
documentationThe carrying amount of financial liabilities affected by amendments to IFRS 9 made by IFRS 17, after applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendmentsX instant, creditlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 a
documentationThe carrying amount of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendmentstextlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 a
documentationThe classification of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendmentstextlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 b
documentationThe measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.
ifrs-fullFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendmentstextlabelFinancial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendmentsDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 a
documentationThe measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
ifrs-fullFinancialLiabilitiesAtAmortisedCostX instant, creditlabelFinancial liabilities at amortised costDisclosure: Expiry date 2023-01-01 IFRS 7.8 f, Disclosure: IFRS 7.8 g
documentationThe amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesAtAmortisedCostCategoryMembermemberlabelFinancial liabilities at amortised cost, category [member]Disclosure: Expiry date 2023-01-01 IFRS 7.8 f, Disclosure: IFRS 7.8 g
documentationThis member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]
ifrs-fullFinancialLiabilitiesAtAmortisedCostMembermemberlabelFinancial liabilities at amortised cost, class [member]Disclosure: IFRS 7.B2 a
documentationThis member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]
ifrs-fullFinancialLiabilitiesAtFairValueX instant, creditlabelFinancial liabilities, at fair valueDisclosure: IFRS 7.25
documentationThe fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]
ifrs-fullFinancialLiabilitiesAtFairValueMembermemberlabelFinancial liabilities at fair value, class [member]Disclosure: IFRS 7.B2 a
documentationThis member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossX instant, creditlabelFinancial liabilities at fair value through profit or lossDisclosure: IFRS 7.8 e
documentationThe 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]
totalLabelTotal financial liabilities at fair value through profit or loss
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractlabelFinancial liabilities at fair value through profit or loss [abstract]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMembermemberlabelFinancial liabilities at fair value through profit or loss, category [member]Disclosure: IFRS 7.8 e
documentationThis member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant, creditlabelFinancial liabilities at fair value through profit or loss that meet definition of held for tradingDisclosure: IFRS 7.8 e
documentationThe amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX instant, creditlabelFinancial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.8 e
documentationThe amount of financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMembermemberlabelFinancial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]Disclosure: IFRS 7.8 e
documentationThis member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMembermemberlabelFinancial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]Disclosure: IFRS 7.8 e
documentationThis member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]
ifrs-fullFinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9X instant, creditlabelFinancial liabilities, carrying amount immediately after initial application of IFRS 9Disclosure: IFRS 7.42I b
documentationThe carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9X instant, creditlabelFinancial liabilities, carrying amount immediately before initial application of IFRS 9Disclosure: IFRS 7.42I a
documentationThe carrying amount of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesCategoryMembermember [default]labelFinancial liabilities, category [member]Disclosure: IFRS 7.8
documentationThis member stands for aggregated categories of financial liabilities. It also represents the standard value for the "Categories of financial liabilities" axis if no other member is used. [Refer: Financial assets]
ifrs-fullFinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9textlabelFinancial liabilities, measurement category immediately after initial application of IFRS 9Disclosure: IFRS 7.42I b
documentationThe measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9textlabelFinancial liabilities, measurement category immediately before initial application of IFRS 9Disclosure: IFRS 7.42I a
documentationThe measurement category of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesMembermember [default]labelFinancial liabilities, class [member]Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42
documentationThis member stands for aggregated classes financial liabilities. It also represents the standard value for the "Classes of financial liabilities" axis if no other member is used. [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesOutsideScopeOfIFRS7MembermemberlabelFinancial liabilities outside scope of IFRS 7, class [member]Disclosure: IFRS 7.B2 b
documentationThis member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9X instant, creditlabelFinancial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9Disclosure: IFRS 7.42I c
documentationThe amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9X instant, creditlabelFinancial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9Disclosure: IFRS 7.42I c
documentationThe amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to the requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9X instant, creditlabelFinancial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9Disclosure: IFRS 7.42I c
documentationThe amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesReclassifiedIntoEquityX durationlabelFinancial liabilities reclassified into equityDisclosure: IAS 1.80 A
documentationThe amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullFinancialLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelFinancial liabilities recognised as of acquisition dateExample: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Business combinations [member]]
negatedLabelFinancial liabilities recognised as of acquisition date
ifrs-fullFinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignatedX instant, creditlabelFinancial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designatedDisclosure: IFRS 9.7.2.34 c
documentationThe amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9MadeByIFRS17ButAreNoLongerSoDesignatedX instant, creditlabelFinancial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designatedDisclosure: Effective 2023-01-01 IFRS 9.7.2.42 c
documentationThe carrying amount of any financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullFinancialLiabilitiesTypeMembermember [default]labelFinancial liabilities, type [member]Disclosure: IFRS 7.B51, Disclosure: IFRS 7.B52
documentationThis member stands for aggregated types of financial liabilities. It also represents the standard value for the "Types of financial liabilities" axis if no other member is used. [Refer: Financial assets]
ifrs-fullFinancialRiskMembermemberlabelFinancial risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127
documentationThis member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract.
ifrs-fullFinishedGoodsX instant, debitlabelCurrent finished goodsExample: IAS 1.78 c, Common practice: IAS 2.37
documentationA classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories]
ifrs-fullFiveYearsBeforeReportingYearMembermemberlabelFive years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended five years before the end of the reporting year.
ifrs-fullFixedInterestRateMembermemberlabelFixed interest rate [member]Common practice: IFRS 7.39
documentationThis member stands for a fixed interest rate. [Refer: Interest rate risk [member]]
ifrs-fullFixedpriceContractsMembermemberlabelFixed-price contracts [member]Example: IFRS 15.B89 d
documentationThis member stands for fixed-price contracts with customers.
ifrs-fullFixturesAndFittingsX instant, debitlabelFixtures and fittingsExample: IAS 16.37 g
documentationThe amount of fixtures and fittings, not permanently attached to real property, used in the entity’s operations.
ifrs-fullFixturesAndFittingsMembermemberlabelFixtures and fittings [member]Example: IAS 16.37 g
documentationThis member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment]
ifrs-fullFlatSalaryPensionDefinedBenefitPlansMembermemberlabelFlat salary pension defined benefit plans [member]Example: IAS 19.138 b
documentationThis member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
ifrs-fullFloatingInterestRateMembermemberlabelFloating interest rate [member]Common practice: IFRS 7.39
documentationThis member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]
ifrs-fullForeignCountriesMembermemberlabelForeign countries [member]Disclosure: IFRS 8.33 a, Disclosure: IFRS 8.33 b
documentationThis member stands for countries outside the entity’s country of domicile. [Refer: Country of domicile [member]]
ifrs-fullForeignExchangeGainX duration, creditlabelForeign exchange gainDisclosure: IAS 1.35, Disclosure: IAS 21.52 a
documentationThe gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
ifrs-fullForeignExchangeGainLossAbstractlabelForeign exchange gain (loss) [abstract]
ifrs-fullForeignExchangeLoss(X) duration, debitlabelForeign exchange lossDisclosure: IAS 1.35, Disclosure: IAS 21.52 a
documentationThe gross loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
negatedLabelForeign exchange loss
ifrs-fullForeignExchangeRatesAbstractlabelForeign exchange rates [abstract]
ifrs-fullForwardContractMembermemberlabelForward contract [member]Common practice: IAS 1.112 c
documentationThis member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
ifrs-fullFourYearsBeforeReportingYearMembermemberlabelFour years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended four years before the end of the reporting year.
ifrs-fullFranchiseFeeIncomeX duration, creditlabelFranchise fee incomeCommon practice: IAS 1.112 c
documentationThe amount of income arising from franchise fees.
ifrs-fullFranchisesMembermemberlabelFranchises [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets representing the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
ifrs-fullFuelAndEnergyExpenseX duration, debitlabelFuel and energy expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from the consumption of fuel and energy.
totalLabelTotal fuel and energy expense
ifrs-fullFuelAndEnergyExpenseAbstractlabelFuel and energy expense [abstract]
ifrs-fullFuelExpenseX duration, debitlabelFuel expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from the consumption of fuel.
ifrs-fullFunctionalOrPresentationCurrencyMembermember [default]labelFunctional or presentation currency [member]Disclosure: IAS 21.57 a
documentationThis member indicates information displayed in the functional or presentation currency. It also represents the standard value for the "Currency in which information is displayed" axis if no other member is used.
ifrs-fullFundingArrangementsOfDefinedBenefitPlansAxisaxislabelFunding arrangements of defined benefit plans [axis]Example: IAS 19.138 e
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullFundingArrangementsOfDefinedBenefitPlansMembermember [default]labelFunding arrangements of defined benefit plans [member]Example: IAS 19.138 e
documentationThis member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the "Funding arrangements of defined benefits plans" axis if no other member is used.
ifrs-fullFuturesContractMembermemberlabelFutures contract [member]Common practice: IAS 1.112 c
documentationThis member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
ifrs-fullGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostX duration, creditlabelGain (loss) arising from derecognition of financial assets measured at amortised costDisclosure: IAS 1.82 aa
documentationThe gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
netLabelNet gain (loss) arising from derecognition of financial assets measured at amortised cost
ifrs-fullGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstractlabelGain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]
ifrs-fullGainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaidX duration, creditlabelGain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paidDisclosure: IFRIC 19.11
documentationThe gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]]
ifrs-fullGainLossOfDerecognisedFinancialAssetsAtDateOfTransferX duration, creditlabelGain (loss) of derecognised financial assets at date of transferDisclosure: IFRS 7.42G a
documentationThe gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets]
ifrs-fullGainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivityX duration, creditlabelGain (loss) from transfer activity during period representing greatest transfer activityDisclosure: IFRS 7.42G c (ii)
documentationThe gain (loss) recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]
ifrs-fullGainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatusX duration, creditlabelGain (loss) on cessation of consolidation of subsidiaries due to change of investment entity statusDisclosure: IFRS 12.9B b
documentationThe gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullGainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectivenessX duration, creditlabelGain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectivenessDisclosure: IFRS 7.24B a (iv), Disclosure: IFRS 7.24B b (i)
documentationThe gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.
ifrs-fullGainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectivenessX duration, creditlabelGain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectivenessDisclosure: IFRS 7.24 A c
documentationThe gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.
ifrs-fullGainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expenseDisclosure: IAS 19.141 c (iv)
documentationThe decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income (expense); Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense
ifrs-fullGainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeilingX duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expenseDisclosure: IAS 19.141 c (iv)
documentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the gain (loss) on changes in the effect of limiting a reimbursement right to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Increase in reimbursement rights related to defined benefit obligation, resulting from interest income]
ifrs-fullGainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskX duration, creditlabelGain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit riskDisclosure: IFRS 7.24G b
documentationThe gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
ifrs-fullGainLossOnHedgeIneffectivenessX duration, creditlabelGain (loss) on hedge ineffectivenessDisclosure: IFRS 7.24C a (i)
documentationThe 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.
totalLabelTotal gain (loss) on hedge ineffectiveness
ifrs-fullGainLossOnHedgeIneffectivenessAbstractlabelGain (loss) on hedge ineffectiveness [abstract]
ifrs-fullGainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncomeX duration, creditlabelGain (loss) on hedge ineffectiveness recognised in other comprehensive incomeDisclosure: IFRS 7.24C a (i)
documentationThe gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullGainLossOnHedgeIneffectivenessRecognisedInProfitOrLossX duration, creditlabelGain (loss) on hedge ineffectiveness recognised in profit or lossDisclosure: IFRS 7.24C a (i), Disclosure: IFRS 7.24C b (ii)
documentationThe gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
ifrs-fullGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive incomeDisclosure: IAS 19.141 c
documentationThe 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)]
commentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from gain on remeasurement in other comprehensive income should be tagged with a positive value; increases resulting from loss on remeasurement should be tagged with a negative value. Increases in the fair value of plan assets resulting from gain on remeasurement in other comprehensive income represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value; decreases in fair value of plan assets resulting from loss on remeasurement should be tagged with a negative value.
negatedTotalLabelTotal increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on remeasurement in other comprehensive income
ifrs-fullGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstractlabelChanges in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract]
ifrs-fullGainLossOnRemeasurementOfReimbursementRightsX duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurementDisclosure: IAS 19.141 c
documentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
totalLabelTotal increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement
ifrs-fullGainLossOnRemeasurementOfReimbursementRightsAbstractlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement [abstract]
ifrs-fullGainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombinationX duration, creditlabelGain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combinationDisclosure: IFRS 3.B64 p (ii)
documentationThe gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]
ifrs-fullGainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredX duration, creditlabelGain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measuredDisclosure: Expiry date 2023-01-01 IFRS 7.30 e
documentationThe gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]
ifrs-fullGainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperationX duration, creditlabelGain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operationDisclosure: IFRS 5.33 b (iii)
documentationThe gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. [Refer: Discontinued operations [member]]
ifrs-fullGainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombinationX duration, creditlabelGain (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 statementsDisclosure: IFRS 3.B67 e
documentationThe gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Business combinations [member]]
ifrs-fullGainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOffX duration, creditlabelGain on recovery of loans and advances previously written offCommon practice: IAS 1.85
documentationThe gain on the recovery of loans and advances previously written off.
ifrs-fullGainRecognisedInBargainPurchaseTransactionX duration, creditlabelGain recognised in bargain purchase transactionDisclosure: IFRS 3.B64 n (i)
documentationThe amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer’s previously held equity interest in the acquiree. [Refer: Business combinations [member]]
ifrs-fullGainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostX duration, creditlabelGains arising from derecognition of financial assets measured at amortised costDisclosure: IFRS 7.20 A
documentationThe gain, recognised in the statement of comprehensive income, that arises from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
ifrs-fullGainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValueX duration, creditlabelGains (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 categoryDisclosure: IAS 1.82 ca
documentationThe gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost]
ifrs-fullGainsLossesArisingFromSaleAndLeasebackTransactionsX duration, creditlabelGains (losses) arising from sale and leaseback transactionsDisclosure: IFRS 16.53 i
documentationThe gains (losses) arising from sale and leaseback transactions.
ifrs-fullGainsLossesArisingFromSettlementsDefinedBenefitPlans(X) duration, creditlabelGains (losses) arising from settlements, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of income (expense) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [member]; Actuarial assumptions [member]] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements]
negatedLabelLosses (gains) arising from settlements, defined benefit plans
ifrs-fullGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlementsDisclosure: IAS 19.141 d
documentationThe 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]]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from losses (gains) arising from settlements
ifrs-fullGainsLossesOnAvailableforsaleFinancialAssetsX duration, creditlabelGains (losses) on available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)
documentationThe gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]
ifrs-fullGainsLossesOnCashFlowHedgesBeforeTaxX duration, creditlabelGains (losses) on cash flow hedges, before taxDisclosure: IAS 1.91 b, Disclosure: Expiry date 2023-01-01 IFRS 7.23 c
documentationThe gains (losses) recognised in other comprehensive income on cash flow hedges, before tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]
ifrs-fullGainsLossesOnCashFlowHedgesNetOfTaxX duration, creditlabelGains (losses) on cash flow hedges, net of taxDisclosure: IAS 1.91 a, Disclosure: Expiry date 2023-01-01 IFRS 7.23 c, Disclosure: IFRS 7.24C b (i), Disclosure: IFRS 7.24E a
documentationThe gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]
ifrs-fullGainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriodX duration, creditlabelGains (losses) on change in fair value less costs to sell of biological assets for current periodDisclosure: IAS 41.40
documentationThe gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets]
ifrs-fullGainsLossesOnChangeInFairValueOfDerivativesX duration, creditlabelGains (losses) on change in fair value of derivativesCommon practice: IAS 1.85
documentationThe gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
netLabelNet gains (losses) on change in fair value of derivatives
ifrs-fullGainsLossesOnChangeInFairValueOfDerivativesAbstractlabelGains (losses) on change in fair value of derivatives [abstract]
ifrs-fullGainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTaxX duration, creditlabelGains (losses) on change in value of foreign currency basis spreads, before taxDisclosure: IAS 1.91 b
documentationThe gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTaxX duration, creditlabelGains (losses) on change in value of foreign currency basis spreads, net of taxDisclosure: IAS 1.91 a
documentationThe gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTaxX duration, creditlabelGains (losses) on change in value of forward elements of forward contracts, before taxDisclosure: IAS 1.91 b
documentationThe gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTaxX duration, creditlabelGains (losses) on change in value of forward elements of forward contracts, net of taxDisclosure: IAS 1.91 a
documentationThe gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTaxX duration, creditlabelGains (losses) on change in value of time value of options, before taxDisclosure: IAS 1.91 b
documentationThe gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTaxX duration, creditlabelGains (losses) on change in value of time value of options, net of taxDisclosure: IAS 1.91 a
documentationThe gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlansX duration, creditlabelGains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, before tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense]
ifrs-fullGainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlansX duration, creditlabelGains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, net of tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer:Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense]
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertiesX duration, creditlabelGains (losses) on disposals of investment propertiesCommon practice: IAS 1.112 c
documentationThe gains (losses) on disposals of investment properties. [Refer: Investment property]
netLabelNet gains (losses) on disposals of investment properties
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertiesAbstractlabelGains (losses) on disposals of investment properties [abstract]
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelX duration, creditlabelGains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value modelDisclosure: IAS 40.78 d (iii)
documentationThe gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
ifrs-fullGainsLossesOnDisposalsOfInvestmentsX duration, creditlabelGains (losses) on disposals of investmentsDisclosure: IAS 1.98 d
documentationThe gains (losses) on disposals of investments.
netLabelNet gains (losses) on disposals of investments
ifrs-fullGainsLossesOnDisposalsOfInvestmentsAbstractlabelGains (losses) on disposals of investments [abstract]
ifrs-fullGainsLossesOnDisposalsOfNoncurrentAssetsX duration, creditlabelGains (losses) on disposals of non-current assetsCommon practice: IAS 1.112 c
documentationThe gains (losses) on disposals of non-current assets. [Refer: Non-current assets]
netLabelNet gains (losses) on disposals of non-current assets
ifrs-fullGainsLossesOnDisposalsOfNoncurrentAssetsAbstractlabelGains (losses) on disposals of non-current assets [abstract]
ifrs-fullGainsLossesOnDisposalsOfOtherNoncurrentAssetsX duration, creditlabelGains (losses) on disposals of other non-current assetsDisclosure: IAS 1.98
documentationThe gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]
ifrs-fullGainsLossesOnDisposalsOfPropertyPlantAndEquipmentX duration, creditlabelGains (losses) on disposals of property, plant and equipmentDisclosure: IAS 1.98 c
documentationThe gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]
netLabelNet gains (losses) on disposals of property, plant and equipment
ifrs-fullGainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstractlabelGains (losses) on disposals of property, plant and equipment [abstract]
ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationBeforeTaxX duration, creditlabelGains (losses) on exchange differences on translation of foreign operations, before taxDisclosure: IAS 1.91 b
documentationThe gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationNetOfTaxX duration, creditlabelGains (losses) on exchange differences on translation of foreign operations, net of taxDisclosure: IAS 1.91 a
documentationThe gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLossX duration, creditlabelForeign exchange gain (loss)Disclosure: IAS 1.35, Disclosure: IAS 21.52 a
documentationThe 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]]
netLabelNet foreign exchange gain (loss)
ifrs-fullGainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssetsX durationlabelGains (losses) on fair value adjustment attributable to physical changes, biological assetsExample: IAS 41 -, Example: 1 XYZ Dairy Ltd, Example: IAS 41.51
documentationThe gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssetsX durationlabelGains (losses) on fair value adjustment attributable to price changes, biological assetsExample: IAS 41 -, Example: 1 XYZ Dairy Ltd, Example: IAS 41.51
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesOnFairValueAdjustmentBiologicalAssetsX durationlabelGains (losses) on fair value adjustment, biological assetsDisclosure: IAS 41.50 a
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
totalLabelTotal gains (losses) on fair value adjustment, biological assets
ifrs-fullGainsLossesOnFairValueAdjustmentBiologicalAssetsAbstractlabelGains (losses) on fair value adjustment, biological assets [abstract]
ifrs-fullGainsLossesOnFairValueAdjustmentInvestmentPropertyX durationlabelGains (losses) on fair value adjustment, investment propertyDisclosure: IAS 40.76 d
documentationThe gains (losses) from changes in the fair value of investment property. [Refer: Investment property]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesOnFinancialAssetsAtAmortisedCostX duration, creditlabelGains (losses) on financial assets at amortised costDisclosure: IFRS 7.20 a (vi)
documentationThe gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossX duration, creditlabelGains (losses) on financial assets at fair value through profit or lossDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
totalLabelTotal gains (losses) on financial assets at fair value through profit or loss
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX duration, creditlabelGains (losses) on financial assets at fair value through profit or loss, classified as held for tradingDisclosure: Expiry date 2023-01-01 IFRS 7.20 a (i)
documentationThe gains (losses) on financial assets at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading; Gains (losses) on financial assets at fair value through profit or loss]
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX duration, creditlabelGains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) on financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial assets at fair value through profit or loss]
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX duration, creditlabelGains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair valueDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities]
ifrs-fullGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTaxX duration, creditlabelGains (losses) on financial assets measured at fair value through other comprehensive income, before taxDisclosure: IAS 1.91 b, Disclosure: IFRS 7.20 a (viii)
documentationThe gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2 A of IFRS 9, before tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
commentaryGuidanceDo NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element "Other comprehensive income, net of tax, gains (losses) from investments in equity instruments".
ifrs-fullGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxX duration, creditlabelGains (losses) on financial assets measured at fair value through other comprehensive income, net of taxDisclosure: IAS 1.91 a
documentationThe gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2 A of IFRS 9, net of tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
commentaryGuidanceDo NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element "Other comprehensive income, net of tax, gains (losses) from investments in equity instruments".
ifrs-fullGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration, creditlabelGains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe gains (losses) recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
ifrs-fullGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration, creditlabelGains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullGainsLossesOnFinancialInstrumentsAbstractlabelGains (losses) on financial instruments [abstract]
ifrs-fullGainsLossesOnFinancialLiabilitiesAtAmortisedCostX duration, creditlabelGains (losses) on financial liabilities at amortised costDisclosure: IFRS 7.20 a (v)
documentationThe gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossX duration, creditlabelGains (losses) on financial liabilities at fair value through profit or lossDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
totalLabelTotal gains (losses) on financial liabilities at fair value through profit or loss
ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX duration, creditlabelGains (losses) on financial liabilities at fair value through profit or loss, classified as held for tradingDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) on financial liabilities at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Gains (losses) on financial liabilities at fair value through profit or loss]
ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX duration, creditlabelGains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial liabilities at fair value through profit or loss]
ifrs-fullGainsLossesOnHedgedItemAttributableToHedgedRiskX duration, creditlabelGains (losses) on hedged item attributable to hedged risk, fair value hedgesDisclosure: Expiry date 2023-01-01 IFRS 7.24 a (ii)
documentationThe gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]]
ifrs-fullGainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTaxX duration, creditlabelGains (losses) on hedges of net investments in foreign operations, before taxDisclosure: IAS 1.91 b, Disclosure: IAS 39.102 a, Disclosure: IFRS 9.6.5.13 a
documentationThe gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTaxX duration, creditlabelGains (losses) on hedges of net investments in foreign operations, net of taxDisclosure: IAS 1.91 a, Disclosure: IAS 39.102 a, Disclosure: IFRS 7.24C b (i), Disclosure: IFRS 7.24E a, Disclosure: IFRS 9.6.5.13 a
documentationThe gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
ifrs-fullGainsLossesOnHedgingInstrumentX duration, creditlabelGains (losses) on hedging instrument, fair value hedgesDisclosure: Expiry date 2023-01-01 IFRS 7.24 a (i)
documentationThe gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]
ifrs-fullGainsLossesOnHeldtomaturityInvestmentsX duration, creditlabelGains (losses) on held-to-maturity investmentsDisclosure: Expiry date 2023-01-01 IFRS 7.20 a (iii)
documentationThe gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments]
ifrs-fullGainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLossX duration, creditlabelGains (losses) on ineffectiveness of cash flow hedges recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.24 b
documentationThe gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]
ifrs-fullGainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperationsX duration, creditlabelGains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.24 c
documentationThe gains (losses) on the ineffective portion of hedges of net investments in foreign operations recognised in profit or loss. [Refer: Hedges of net investment in foreign operations [member]]
ifrs-fullGainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriodX duration, creditlabelGains (losses) on initial recognition of biological assets and agricultural produce for current periodDisclosure: IAS 41.40
documentationThe aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets]
ifrs-fullGainsLossesOnLitigationSettlementsX duration, creditlabelGains (losses) on litigation settlementsDisclosure: IAS 1.98 f
documentationThe gains (losses) on settlements of litigation.
netLabelNet gains (losses) on litigation settlements
ifrs-fullGainsLossesOnLitigationSettlementsAbstractlabelGains (losses) on litigation settlements [abstract]
ifrs-fullGainsLossesOnLoansAndReceivablesX duration, creditlabelGains (losses) on loans and receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.20 a (iv)
documentationThe gains (losses) on loans and receivables. [Refer: Loans and receivables]
ifrs-fullGainsLossesOnNetMonetaryPositionX duration, creditlabelGains (losses) on net monetary positionDisclosure: IAS 29.9
documentationThe gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners’ equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
ifrs-fullGainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration, creditlabelGains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before taxDisclosure: IFRS 14.22 b
documentationThe gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
ifrs-fullGainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration, creditlabelGains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of taxDisclosure: IFRS 14.22 b
documentationThe gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
ifrs-fullGainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTaxX duration, creditlabelGains (losses) on remeasuring available-for-sale financial assets, before taxDisclosure: Expiry date 2023-01-01 IAS 1.91 b, Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)
documentationThe gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax, before reclassification adjustments. [Refer: Financial assets available-for-sale]
ifrs-fullGainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTaxX duration, creditlabelGains (losses) on remeasuring available-for-sale financial assets, net of taxDisclosure: Expiry date 2023-01-01 IAS 1.91 a, Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)
documentationThe gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax, before reclassification adjustments. [Refer: Financial assets available-for-sale]
ifrs-fullGainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLossX duration, creditlabelGains (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 sellDisclosure: IFRS 5.41 c
documentationThe gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss) and losses on write-down to fair value less costs to sell for non-current assets or disposal groups held for sale.
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssetsX durationlabelGains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assetsCommon practice: IFRS 13.93 e (ii)
documentationThe gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments(X) durationlabelGains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instrumentsCommon practice: IFRS 13.93 e (ii)
documentationThe gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities(X) durationlabelGains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilitiesCommon practice: IFRS 13.93 e (ii)
documentationThe gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsX durationlabelGains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assetsDisclosure: IFRS 13.93 e (ii)
documentationThe gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
totalLabelTotal gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstractlabelGains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments(X) durationlabelGains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (ii)
documentationThe gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedTotalLabelTotal losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstractlabelGains (losses) recognised in other comprehensive income, fair value measurement, entity’s own equity instruments [abstract]
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities(X) durationlabelGains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (ii)
documentationThe gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedTotalLabelTotal losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstractlabelGains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssetsX durationlabelGains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assetsCommon practice: IFRS 13.93 e (ii)
documentationThe gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments(X) durationlabelGains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instrumentsCommon practice: IFRS 13.93 e (ii)
documentationThe gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities(X) durationlabelGains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilitiesCommon practice: IFRS 13.93 e (ii)
documentationThe gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyX duration, creditlabelGains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurementX duration, creditlabelGains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurementDisclosure: IFRS 13.93 f
documentationThe gains (losses) recognised in profit or loss for assets measured at fair value that are attributable to the change in unrealised gains or losses relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]
ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurementX duration, creditlabelGains (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 measurementDisclosure: IFRS 13.93 f
documentationThe gains (losses) recognised in profit or loss for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurementX duration, creditlabelGains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurementDisclosure: IFRS 13.93 f
documentationThe gains (losses) recognised in profit or loss for liabilities measured at fair value that are attributable to the change in unrealised gains or losses relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]
ifrs-fullGainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssetsX durationlabelGains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assetsCommon practice: IFRS 13.93 e (i)
documentationThe gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments(X) durationlabelGains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instrumentsCommon practice: IFRS 13.93 e (i)
documentationThe gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments
ifrs-fullGainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities(X) durationlabelGains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilitiesCommon practice: IFRS 13.93 e (i)
documentationThe gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsX durationlabelGains (losses) recognised in profit or loss including exchange differences, fair value measurement, assetsDisclosure: IFRS 13.93 e (i)
documentationThe gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
totalLabelTotal gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstractlabelGains (losses) recognised in profit or loss, fair value measurement, assets [abstract]
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments(X) durationlabelGains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (i)
documentationThe gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedTotalLabelTotal losses (gains) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstractlabelGains (losses) recognised in profit or loss, fair value measurement, entity’s own equity instruments [abstract]
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities(X) durationlabelGains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (i)
documentationThe gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedTotalLabelTotal losses (gains) recognised in profit or loss including exchange differences, fair value measurement, liabilities
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstractlabelGains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]
ifrs-fullGainsLossesRecognisedInProfitOrLossOnBuyingReinsuranceX duration, creditlabelGains (losses) recognised in profit or loss on buying reinsuranceDisclosure: Expiry date 2023-01-01 IFRS 4.37 b (i)
documentationThe gains (losses) recognised in profit or loss on the entity’s purchase of reinsurance.
ifrs-fullGainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssetsX durationlabelGains (losses) recognised in profit or loss on exchange differences, fair value measurement, assetsCommon practice: IFRS 13.93 e (i)
documentationThe gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
ifrs-fullGainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments(X) durationlabelGains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instrumentsCommon practice: IFRS 13.93 e (i)
documentationThe gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments
ifrs-fullGainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities(X) durationlabelGains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilitiesCommon practice: IFRS 13.93 e (i)
documentationThe gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
negatedLabelLosses (gains) recognised in profit or loss on exchange differences, fair value measurement, liabilities
ifrs-fullGainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyX duration, creditlabelGains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.20 a (i)
documentationThe gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullGainsLossesRecognisedWhenControlInSubsidiaryIsLostX duration, creditlabelGains (losses) recognised when control of subsidiary is lostDisclosure: IFRS 12.19
documentationThe gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest.
ifrs-fullGainsOnChangeInFairValueOfDerivativesX duration, creditlabelGains on change in fair value of derivativesCommon practice: IAS 1.85
documentationThe gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
ifrs-fullGainsOnDisposalsOfInvestmentPropertiesX duration, creditlabelGains on disposals of investment propertiesCommon practice: IAS 1.112 c
documentationThe gain on disposals of investment properties. [Refer: Investment property]
ifrs-fullGainsOnDisposalsOfInvestmentsX duration, creditlabelGains on disposals of investmentsDisclosure: IAS 1.98 d
documentationThe gain on the disposal of investments.
ifrs-fullGainsOnDisposalsOfNoncurrentAssetsX duration, creditlabelGains on disposals of non-current assetsCommon practice: IAS 1.112 c
documentationThe gain on disposals of non-current assets. [Refer: Non-current assets]
ifrs-fullGainsOnDisposalsOfPropertyPlantAndEquipmentX duration, creditlabelGains on disposals of property, plant and equipmentDisclosure: IAS 1.98 c
documentationThe gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullGainsOnLitigationSettlementsX duration, creditlabelGains on litigation settlementsDisclosure: IAS 1.98 f
documentationThe gain on settlements of litigation.
ifrs-fullGamingLicencesMembermemberlabelGaming licences [member]Common practice: IAS 38.119
documentationThis member stands for licences related to gaming. [Refer: Licences [member]]
ifrs-fullGasDistributionMembermemberlabelGas distribution [member]Example: IFRS 14.33, Example: IFRS 14.IE2
documentationThis member stands for an entity’s activity related to distribution of gas.
ifrs-fullGeneralAndAdministrativeExpenseX duration, debitlabelGeneral and administrative expenseCommon practice: IAS 1.112 c
documentationThe amount of expense relating to general and administrative activities of the entity.
ifrs-fullGeographicalAreasAxisaxislabelGeographical areas [axis]Example: IAS 19.138 a, Example: IFRS 15.B89 b, Example: Effective 2023-01-01 IFRS 17.96 b, Disclosure: IFRS 8.33
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullGeographicalAreasMembermember [default]labelGeographical areas [member]Example: IAS 19.138 a, Example: IFRS 15.B89 b, Example: Effective 2023-01-01 IFRS 17.96 b, Disclosure: IFRS 8.33
documentationThis member stands for aggregated geographical areas. It also represents the standard value for the "Geographical areas" axis if no other member is used.
ifrs-fullGoodsOrServicesTransferredAtPointInTimeMembermemberlabelGoods or services transferred at point in time [member]Example: IFRS 15.B89 f
documentationThis member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]]
ifrs-fullGoodsOrServicesTransferredOverTimeMembermemberlabelGoods or services transferred over time [member]Example: IFRS 15.B89 f
documentationThis member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]]
ifrs-fullGoodsSoldDirectlyToConsumersMembermemberlabelGoods sold directly to consumers [member]Example: IFRS 15.B89 g
documentationThis member stands for goods sold directly to consumers.
ifrs-fullGoodsSoldThroughIntermediariesMembermemberlabelGoods sold through intermediaries [member]Example: IFRS 15.B89 g
documentationThis member stands for goods sold through intermediaries.
ifrs-fullGoodwillX instant, debitlabelGoodwillDisclosure: IAS 1.54 c, Disclosure: IAS 36.134 a, Disclosure: IAS 36.135 a, Disclosure: IFRS 3.B67 d
documentationThe 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]]
periodStartLabelGoodwill at beginning of period
periodEndLabelGoodwill at end of period
ifrs-fullGoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale(X) duration, creditlabelGoodwill derecognised without having previously been included in disposal group classified as held for saleDisclosure: IFRS 3.B67 d (iv)
documentationThe 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]]
negatedLabelGoodwill derecognised without having previously been included in disposal group classified as held for sale
ifrs-fullGoodwillExpectedDeductibleForTaxPurposesX instant, debitlabelGoodwill expected to be deductible for tax purposesDisclosure: IFRS 3.B64 k
documentationThe amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Business combinations [member]]
ifrs-fullGoodwillMembermemberlabelGoodwill [member]Example: IAS 36.127
documentationThis member stands for goodwill. [Refer: Goodwill]
ifrs-fullGoodwillRecognisedAsOfAcquisitionDateX instant, debitlabelGoodwill recognised as of acquisition dateExample: IFRS 3.B64, Example: IFRS 3.IE72
documentationThe amount recognised as of the business combination’s acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]]
ifrs-fullGovernmentCustomersMembermemberlabelGovernment customers [member]Example: IFRS 15.B89 c
documentationThis member stands for government customers. [Refer: Government [member]]
ifrs-fullGovernmentDebtInstrumentsHeldX instant, debitlabelGovernment debt instruments heldCommon practice: IAS 1.112 c
documentationThe amount of debt instruments held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]
ifrs-fullGovernmentGrantsX instant, creditlabelGovernment grantsCommon practice: IAS 1.55
documentationThe amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. [Refer: Deferred income other than contract liabilities; Government [member]]
ifrs-fullGovernmentMembermemberlabelGovernment [member]Disclosure: IFRS 8.34
documentationThis member stands for a government, government agencies and similar bodies whether local, national or international.
ifrs-fullGrossAmountArisingFromInsuranceContractsMembermemberlabelGross amount arising from insurance contracts [member]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThis member stands for the gross amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullGrossCarryingAmountMembermemberlabelGross carrying amount [member]Disclosure: IAS 16.73 d, Disclosure: IAS 38.118 c, Disclosure: IAS 40.79 c, Disclosure: IAS 41.54 f, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35I, Disclosure: IFRS 7.35M, Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37 b, Common practice: Expiry date 2023-01-01 IFRS 7.IG29
documentationThis member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
ifrs-fullGrossContractualAmountsReceivableForAcquiredReceivablesX instant, debitlabelGross contractual amounts receivable for acquired receivablesDisclosure: IFRS 3.B64 h (ii)
documentationThe gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Business combinations [member]]
ifrs-fullGrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements(X) instant, debitlabelGross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.13C b
documentationThe 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]
negatedLabelGross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
ifrs-fullGrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant, debitlabelGross financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.13C a
documentationThe gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]
ifrs-fullGrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements(X) instant, creditlabelGross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.13C b
documentationThe 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]
negatedLabelGross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
ifrs-fullGrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant, creditlabelGross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.13C a
documentationThe gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]
ifrs-fullGrossLeaseLiabilitiesX instant, creditlabelGross lease liabilitiesDisclosure: IFRS 16.58, Example: IFRS 7.B11D a
documentationThe amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]
ifrs-fullGrossLoanCommitmentsX instant, creditlabelGross loan commitmentsExample: IFRS 7.B11D e
documentationThe amount of contractual undiscounted cash flows for gross commitments to receive a loan.
ifrs-fullGrossProfitX duration, creditlabelGross profitExample: IAS 1.103
documentationThe amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]
netLabelGross profit
ifrs-fullGSMLicencesMembermemberlabelGSM licences [member]Common practice: IAS 38.119
documentationThis member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]
ifrs-fullGuaranteesMembermemberlabelGuarantees [member]Example: IFRS 7.B33
documentationThis member stands for formal promises, often in writing, in which one party assumes responsibility for another’s debts or responsibilities, or in which the party provides assurance that certain conditions will be fulfilled.
ifrs-fullHedgedItemAssetsX instant, debitlabelHedged item, assetsDisclosure: IFRS 7.24B a (i)
documentationThe amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]]
ifrs-fullHedgedItemLiabilitiesX instant, creditlabelHedged item, liabilitiesDisclosure: IFRS 7.24B a (i)
documentationThe amount of a hedged item, recognised as a liability. [Refer: Hedged items [member]]
ifrs-fullHedgedItemsAxisaxislabelHedged items [axis]Disclosure: IFRS 7.24B
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullHedgedItemsMembermember [default]labelHedged items [member]Disclosure: IFRS 7.24B
documentationThis member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value for the "Hedged items" axis if no other member is used.
ifrs-fullHedgeFundInvestmentsMembermemberlabelHedge fund investments [member]Example: IFRS 13.94, Example: IFRS 13.IE60
documentationThis member stands for investments in hedge funds.
ifrs-fullHedgesOfNetInvestmentInForeignOperationsMembermemberlabelHedges of net investment in foreign operations [member]Disclosure: IAS 39.86 c, Disclosure: IFRS 7.24 A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C
documentationThis member stands for hedges of the entity’s monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.
ifrs-fullHedgesOfNetInvestmentsInForeignOperationsAbstractlabelHedges of net investment in foreign operations [abstract]
ifrs-fullHedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositionsX duration, creditlabelHedging gains (losses) for hedge of group of items with offsetting risk positionsDisclosure: IFRS 7.24C b (vi), Disclosure: IFRS 9.6.6.4
documentationThe hedging gains (losses) for hedge of group of items with offsetting risk positions.
ifrs-fullHedgingInstrumentAssetsX instant, debitlabelHedging instrument, assetsDisclosure: IFRS 7.24 A a
documentationThe amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]]
ifrs-fullHedgingInstrumentLiabilitiesX instant, creditlabelHedging instrument, liabilitiesDisclosure: IFRS 7.24 A a
documentationThe amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [member]]
ifrs-fullHedgingInstrumentsAxisaxislabelHedging instruments [axis]Disclosure: IFRS 7.23 A, Disclosure: IFRS 7.24 A
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullHedgingInstrumentsMembermember [default]labelHedging instruments [member]Disclosure: IFRS 7.23 A, Disclosure: IFRS 7.24 A
documentationThis member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the "Hedging instruments" axis if no other member is used.
ifrs-fullHeldtomaturityInvestmentsX instant, debitlabelHeld-to-maturity investmentsDisclosure: Expiry date 2023-01-01 IFRS 7.8 b
documentationThe amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments]
ifrs-fullHeldtomaturityInvestmentsCategoryMembermemberlabelHeld-to-maturity investments, category [member]Disclosure: Expiry date 2023-01-01 IFRS 7.8 b
documentationThis member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments]
ifrs-fullHistoricalVolatilityForSharesMeasurementInputMembermemberlabelHistorical volatility for shares, measurement input [member]Example: IFRS 13.B36 b
documentationThis member stands for the historical volatility for shares used as a measurement input.
esef_allhttps://www.esma.europa.eu/xbrl/role/all/esef_role-000000rolelabel[000000] Tags that must be applied if corresponding information is present in a report
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-110000rolelabel[110000] General information about financial statements
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-210000rolelabel[210000] Statement of financial position, current/non-current
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000rolelabel[220000] Statement of financial position, order of liquidity
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000rolelabel[310000] Statement of comprehensive income, profit or loss, by function of expense
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000rolelabel[320000] Statement of comprehensive income, profit or loss, by nature of expense
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-410000rolelabel[410000] Statement of comprehensive income, OCI components presented net of tax
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000rolelabel[420000] Statement of comprehensive income, OCI components presented before tax
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000rolelabel[610000] Statement of changes in equity
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100rolelabel[800100] Subclassifications of assets, liabilities and equities
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200rolelabel[800200] Analysis of income and expense
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800400rolelabel[800400] Statement of changes in equity, additional disclosures
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800500rolelabel[800500] List of notes
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600rolelabel[800600] List of accounting policies
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-800610rolelabel[800610] List of material accounting policy information
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000rolelabel[810000] Notes – Corporate information and statement of IFRS compliance
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000rolelabel[861000] Notes – Analysis of other comprehensive income by item
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-861200rolelabel[861200] Notes – Share capital, reserves and other equity interest
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000rolelabel[880000] Notes – Additional information
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000rolelabel[815000] Notes – Events after reporting period
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110rolelabel[835110] Notes – Income taxes
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_16_role-822100rolelabel[822100] Notes – Property, plant and equipment
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480rolelabel[834480] Notes – Employee benefits
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380rolelabel[826380] Notes – Inventories
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_20_role-831400rolelabel[831400] Notes – Government grants
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_21_role-842000rolelabel[842000] Notes – Effects of changes in foreign exchange rates
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200rolelabel[836200] Notes – Borrowing costs
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000rolelabel[818000] Notes – Related party
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_26_role-710000rolelabel[710000] Statement of changes in net assets available for benefits
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_27_role-825480rolelabel[825480] Notes – Separate financial statements
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_29_role-816000rolelabel[816000] Notes – Hyperinflationary reporting
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000rolelabel[838000] Notes – Earnings per share
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000rolelabel[813000] Notes – Interim financial reporting
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_36_role-832410rolelabel[832410] Notes – Impairment of assets
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570rolelabel[827570] Notes – Other provisions, contingent liabilities and contingent assets
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_38_role-823180rolelabel[823180] Notes – Intangible assets
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100rolelabel[825100] Notes – Investment property
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_41_role-824180rolelabel[824180] Notes – Agriculture
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_7_role-510000rolelabel[510000] Statement of cash flows, direct method
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000rolelabel[520000] Statement of cash flows, indirect method
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300rolelabel[800300] Statement of cash flows, additional disclosures
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100rolelabel[851100] Notes – Cash flow statement
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ias_8_role-811000rolelabel[811000] Notes – Accounting policies, changes in accounting estimates and errors
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifric_2_role-868500rolelabel[868500] Notes – Members’ shares in cooperative entities and similar instruments
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifric_5_role-868200rolelabel[868200] Notes – Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100rolelabel[819100] Notes – First time adoption
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700rolelabel[825700] Notes – Interests in other entities
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000rolelabel[823000] Notes – Fair value measurement
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_14_role-824500rolelabel[824500] Notes – Regulatory deferral accounts
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_15_role-831150rolelabel[831150] Notes – Revenue from contracts with customers
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610rolelabel[832610] Notes – Leases
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600rolelabel[836600] Notes – Insurance contracts (IFRS 17)
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_2_role-834120rolelabel[834120] Notes – Share-based payment arrangements
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000rolelabel[817000] Notes – Business combinations
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500rolelabel[836500] Notes – Insurance contracts
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_5_role-825900rolelabel[825900] Notes – Non-current asset held for sale and discontinued operations
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_6_role-822200rolelabel[822200] Notes – Exploration for and evaluation of mineral resources
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390rolelabel[822390] Notes – Financial instruments
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_8_role-871100rolelabel[871100] Notes – Operating segments
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_axi_rolerolelabelAxis aggregation validations
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_cro_rolerolelabelCross period validations
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs_eps_rolerolelabelEarnings per share validations
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901000rolelabel[901000] Axis – Retrospective application and retrospective restatement
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100rolelabel[901100] Axis – Departure from requirement of IFRS
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901500rolelabel[901500] Axis – Creation date
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-903000rolelabel[903000] Axis – Continuing and discontinued operations
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-904000rolelabel[904000] Axis – Assets and liabilities classified as held for sale
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-913000rolelabel[913000] Axis – Consolidated and separate financial statements
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-914000rolelabel[914000] Axis – Currency in which information is displayed
esef_allhttps://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-915000rolelabel[915000] Axis – Cumulative effect at date of initial application
esef_allhttps://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900rolelabel[832900] Notes – Service concession arrangements
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/esef_con_rolerolelabelContext validations
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/esef_fac_rolerolelabelFact and footnotes validations
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/esef_man_rolerolelabelMandatory mark-up validations
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/esef_role-999999rolelabel[999999] Line items not dimensionally qualified
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_rolerolelabelFact equivalence validations
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_neg1_rolerolelabelNegative fact validations 1
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_rolerolelabelNegative fact validations 2
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_per_rolerolelabelPercentage warnings
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_rolerolelabelPositive fact validations
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_rolerolelabelTechnical validations
esef_corhttps://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000rolelabel[990000] Axis – Defaults
esma_technicalhttps://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenariorolelabelPrevents default use of line items (i.e. when not explicitly allowed) for scenario
esma_technicalhttps://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegmentrolelabelPrevents default use of line items (i.e. when not explicitly allowed) for segment
ifrs-fullIdentifiableAssetsAcquiredLiabilitiesAssumedX instant, debitlabelIdentifiable assets acquired (liabilities assumed)Example: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]
netLabelNet identifiable assets acquired (liabilities assumed)
ifrs-fullIdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelIdentifiable intangible assets recognised as of acquisition dateExample: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]
ifrs-fullIdentificationOfUnadjustedComparativeInformationtextlabelIdentification of unadjusted comparative informationDisclosure: IAS 16.80 A, Disclosure: IAS 27.18I, Disclosure: IAS 38.130I, Disclosure: IFRS 10.C6B, Disclosure: IFRS 11.C13B, Disclosure: Effective 2023-01-01 IFRS 17.C27
documentationThe identification of unadjusted comparative information in the financial statements.
ifrs-fullIdentityOfPriceIndextextlabelDescription of identity of price indexDisclosure: IAS 29.39 c
documentationThe description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
ifrs-fullIFRS17MembermemberlabelIFRS 17 [member]Disclosure: Expiry date 2025-01-01 IFRS 17.C1, Common practice: Effective 2023-01-01 IFRS 17.C3
documentationThis member stands for IFRS 17 Insurance Contracts.
ifrs-fullIFRS9MembermemberlabelIFRS 9 [member]Disclosure: Expiry date 2025-01-01 IAS 1.139 V
documentationThis member stands for IFRS 9 Financial Instruments.
ifrs-fullIFRSsMembermember [default]labelIFRSs [member]Disclosure: IFRS 1.24
documentationThis member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. It also represents the standard value for the "Financial effect of transition from previous GAAP to IFRSs" axis if no other member is used.
ifrs-fullImmatureBiologicalAssetsMembermemberlabelImmature biological assets [member]Example: IAS 41.43
documentationThis member stands for immature biological assets. Immature biological assets are those that have not attained harvestable specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets]
ifrs-fullImpairmentLossX duration, debitlabelImpairment lossDisclosure: IAS 36.130 b, Disclosure: IAS 36.130 d (ii)
documentationThe amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]
ifrs-fullImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomersX duration, debitlabelImpairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customersDisclosure: IFRS 15.128 b
documentationThe amount of impairment loss for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Impairment loss]
ifrs-fullImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9(X) duration, debitlabelImpairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9Disclosure: IAS 1.82 ba
documentationThe 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.
negatedLabelImpairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9
ifrs-fullImpairmentLossOnFinancialAssetsX duration, debitlabelImpairment loss on financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.20 e
documentationThe amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]
ifrs-fullImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomersX duration, debitlabelImpairment loss on receivables or contract assets arising from contracts with customersDisclosure: IFRS 15.113 b
documentationThe amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers]
ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomeX duration, debitlabelImpairment loss recognised in other comprehensive incomeDisclosure: IAS 36.126 c, Disclosure: IAS 36.129 a
documentationThe amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income]
ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill(X) durationlabelImpairment loss recognised in other comprehensive income, intangible assets other than goodwillDisclosure: IAS 38.118 e (iii)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in other comprehensive income, intangible assets other than goodwill
ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment(X) durationlabelImpairment loss recognised in other comprehensive income, property, plant and equipmentDisclosure: IAS 16.73 e (iv)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in other comprehensive income, property, plant and equipment
ifrs-fullImpairmentLossRecognisedInProfitOrLossX duration, debitlabelImpairment loss recognised in profit or lossDisclosure: IAS 36.126 a, Disclosure: IAS 36.129 a
documentationThe amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]
ifrs-fullImpairmentLossRecognisedInProfitOrLossBiologicalAssets(X) durationlabelImpairment loss recognised in profit or loss, biological assetsDisclosure: IAS 41.55 a
documentationThe amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in profit or loss, biological assets
ifrs-fullImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts(X) duration, creditlabelImpairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 d
documentationThe 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]]
negatedLabelImpairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts
ifrs-fullImpairmentLossRecognisedInProfitOrLossGoodwill(X) durationlabelImpairment loss recognised in profit or loss, goodwillDisclosure: IFRS 3.B67 d (v)
documentationThe amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in profit or loss, goodwill
ifrs-fullImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill(X) durationlabelImpairment loss recognised in profit or loss, intangible assets and goodwillCommon practice: IAS 38.118 e (iv)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in profit or loss, intangible assets and goodwill
ifrs-fullImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill(X) durationlabelImpairment loss recognised in profit or loss, intangible assets other than goodwillDisclosure: IAS 38.118 e (iv)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in profit or loss, intangible assets other than goodwill
ifrs-fullImpairmentLossRecognisedInProfitOrLossInvestmentProperty(X) durationlabelImpairment loss recognised in profit or loss, investment propertyDisclosure: IAS 40.76 g, Disclosure: IAS 40.79 d (v)
documentationThe amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in profit or loss, investment property
ifrs-fullImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX durationlabelImpairment loss recognised in profit or loss, loans and advancesCommon practice: IAS 1.85
documentationThe amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentX durationlabelImpairment loss recognised in profit or loss, property, plant and equipmentDisclosure: IAS 16.73 e (v), Disclosure: IAS 1.98 a
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelImpairment loss recognised in profit or loss, property, plant and equipment
ifrs-fullImpairmentLossRecognisedInProfitOrLossTradeReceivablesX duration, debitlabelImpairment loss recognised in profit or loss, trade receivablesCommon practice: IAS 1.112 c
documentationThe amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables]
ifrs-fullImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstractlabelImpairment loss (reversal of impairment loss) on trade receivables [abstract]
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration, debitlabelImpairment loss (reversal of impairment loss) recognised in profit or lossDisclosure: IAS 1.99
documentationThe 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]
negatedLabelReversal of impairment loss (impairment loss) recognised in profit or loss
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX duration, debitlabelImpairment loss (reversal of impairment loss) recognised in profit or loss, loans and advancesCommon practice: IAS 1.85
documentationThe 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]
netLabelNet impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstractlabelImpairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivablesX duration, debitlabelImpairment loss (reversal of impairment loss) recognised in profit or loss, trade receivablesCommon practice: IAS 1.112 c
documentationThe 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]
netLabelNet impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables
ifrs-fullImpairmentOfFinancialAssetsAxisaxislabelImpairment of financial assets [axis]Disclosure: Expiry date 2023-01-01 IFRS 7.37
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntitytextlabelDescription of implications of surplus or deficit on multi-employer or state plan for entityDisclosure: IAS 19.148 d (iv)
documentationThe description of the implications for the entity of a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
ifrs-fullInAccordanceWithIFRS9Membermember [default]labelIn accordance with IFRS 9 [member]Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e
documentationThis member stands for the information reported in accordance with IFRS 9.
ifrs-fullIncomeApproachMembermemberlabelIncome approach [member]Example: IFRS 13.62
documentationThis member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.
ifrs-fullIncomeArisingFromExplorationForAndEvaluationOfMineralResourcesX duration, creditlabelIncome arising from exploration for and evaluation of mineral resourcesDisclosure: IFRS 6.24 b
documentationThe amount of income arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources, after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.
ifrs-fullIncomeArisingFromInsuranceContractsX duration, creditlabelIncome arising from insurance contractsDisclosure: Expiry date 2023-01-01 IFRS 4.37 b
documentationThe amount of income arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullIncomeCapitalisationMembermemberlabelIncome capitalisation [member]Common practice: IFRS 13.93 d
documentationThis member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an amount representing some measure of economic income in order to convert that economic income amount to an estimate of present value.
ifrs-fullIncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstractlabelIncome, expense, gains or losses of financial instruments [abstract]
ifrs-fullIncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesX duration, creditlabelIncome (expenses) from reinsurance contracts held, other than finance income (expenses)Disclosure: Effective 2023-01-01 IAS 1.82 ac, Disclosure: Effective 2023-01-01 IFRS 17.86
documentationThe amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]
netLabelNet income (expenses) from reinsurance contracts held, other than finance income (expenses)
ifrs-fullIncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstractlabelIncome (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]
ifrs-fullIncomeFromAmountsRecoveredFromReinsurerX duration, creditlabelIncome from amounts recovered from reinsurerDisclosure: Effective 2023-01-01 IFRS 17.86
documentationThe amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]]
ifrs-fullIncomeFromContinuingInvolvementInDerecognisedFinancialAssetsX duration, creditlabelIncome from continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42G b
documentationThe amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]
ifrs-fullIncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognisedX instant, creditlabelIncome from continuing involvement in derecognised financial assets cumulatively recognisedDisclosure: IFRS 7.42G b
documentationThe cumulative amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Income from continuing involvement in derecognised financial assets; Derivatives [member]]
ifrs-fullIncomeFromContinuingOperationsAttributableToOwnersOfParentX duration, creditlabelIncome from continuing operations attributable to owners of parentDisclosure: IFRS 5.33 d
documentationThe amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]]
ifrs-fullIncomeFromContractsWithReinsurersX duration, creditlabelIncome from contracts with reinsurersExample: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 b
documentationThe amount of income from contracts with reinsurers.
ifrs-fullIncomeFromDiscontinuedOperationsAttributableToOwnersOfParentX duration, creditlabelIncome from discontinued operations attributable to owners of parentDisclosure: IFRS 5.33 d
documentationThe amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]
ifrs-fullIncomeFromFinesAndPenaltiesX duration, creditlabelIncome from fines and penaltiesCommon practice: IAS 1.112 c
documentationThe amount of income arising from fines and penalties.
ifrs-fullIncomeFromGovernmentGrantsRelatedToAgriculturalActivityX duration, creditlabelIncome from government grants related to agricultural activityCommon practice: IAS 41.57 a
documentationThe amount of income from government grants related to agricultural activities. [Refer: Government grants]
ifrs-fullIncomeFromReimbursementsUnderInsurancePoliciesX duration, creditlabelIncome from reimbursements under insurance policiesCommon practice: IAS 1.112 c
documentationThe amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. [Refer: Types of insurance contracts [member]]
ifrs-fullIncomeFromStructuredEntitiesX duration, creditlabelIncome from structured entitiesDisclosure: IFRS 12.27 b
documentationThe amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Unconsolidated structured entities [member]]
ifrs-fullIncomeFromSubleasingRightofuseAssetsX duration, creditlabelIncome from subleasing right-of-use assetsDisclosure: IFRS 16.53 f
documentationThe amount of income from subleasing right-of-use assets. Sublease is a transaction for which an underlying asset is re-leased by a lessee ("intermediate lessor") to a third party, and the lease ("head lease") between the head lessor and lessee remains in effect. [Refer: Right-of-use assets]
ifrs-fullIncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration, creditlabelIncome on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe amount of income recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
ifrs-fullIncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration, creditlabelIncome on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12 A e
documentationThe amount of income recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullIncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRateX duration, creditlabelIncome relating to variable lease payments for operating leases that do not depend on index or rateDisclosure: IFRS 16.90 b
documentationThe amount of income relating to variable lease payments for operating leases that do not depend on an index or a rate. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.
ifrs-fullIncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLeaseX duration, creditlabelIncome relating to variable lease payments not included in measurement of net investment in finance leaseDisclosure: IFRS 16.90 a (iii)
documentationThe amount of income relating to variable lease payments not included in the measurement of the net investment in the finance lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Net investment in finance lease]
ifrs-fullIncomeStatementAbstractlabelProfit or loss [abstract]
ifrs-fullIncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiabilityX durationlabelIncome tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liabilityDisclosure: IAS 12.81 i
documentationThe amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared after the reporting period but before the financial statements were authorised for issue, and are not recognised as a liability in the financial statements.
ifrs-fullIncomeTaxesPaidClassifiedAsOperatingActivitiesX duration, creditlabelIncome taxes paid, classified as operating activitiesCommon practice: IAS 7.35
documentationThe cash outflow for income taxes paid, classified as operating activities.
ifrs-fullIncomeTaxesPaidRefundX duration, creditlabelIncome taxes paid (refund)Disclosure: IAS 7.35
documentationThe cash flows from income taxes paid or refunded.
totalLabelTotal income taxes paid (refund)
ifrs-fullIncomeTaxesPaidRefundAbstractlabelIncome taxes paid (refund) [abstract]
ifrs-fullIncomeTaxesPaidRefundClassifiedAsFinancingActivitiesX duration, creditlabelIncome taxes paid (refund), classified as financing activitiesExample: IAS 7.14 f, Disclosure: IAS 7.35
documentationThe cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
negatedTerseLabelIncome taxes refund (paid)
ifrs-fullIncomeTaxesPaidRefundClassifiedAsInvestingActivitiesX duration, creditlabelIncome taxes paid (refund), classified as investing activitiesExample: IAS 7.14 f, Disclosure: IAS 7.35
documentationThe cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
negatedTerseLabelIncome taxes refund (paid)
ifrs-fullIncomeTaxesPaidRefundClassifiedAsOperatingActivitiesX duration, creditlabelIncome taxes paid (refund), classified as operating activitiesExample: IAS 7.14 f, Disclosure: IAS 7.35
documentationThe cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
negatedTerseLabelIncome taxes refund (paid)
ifrs-fullIncomeTaxesRefundClassifiedAsOperatingActivitiesX duration, debitlabelIncome taxes refund, classified as operating activitiesCommon practice: IAS 7.35
documentationThe cash inflow from income taxes refunded, classified as operating activities.
ifrs-fullIncomeTaxExpenseContinuingOperationsX duration, debitlabelTax expense (income)Disclosure: IAS 12.79, Disclosure: IAS 12.81 c (i), Disclosure: IAS 12.81 c (ii), Disclosure: IAS 1.82 d, Disclosure: IAS 26.35 b (viii), Disclosure: IFRS 12.B13 g, Disclosure: IFRS 8.23 h
documentationThe aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
totalLabelTotal tax expense (income)
negatedTerseLabelTax income (expense)
ifrs-fullIncomeTaxRelatingToApplicationOfOverlayApproachInOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to application of overlay approach in other comprehensive incomeDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the application of the overlay approach. [Refer: Other comprehensive income]
ifrs-fullIncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to available-for-sale financial assets included in other comprehensive incomeDisclosure: Expiry date 2023-01-01 IAS 12.81 ab, Disclosure: Expiry date 2023-01-01 IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to available-for-sale financial assets included in other comprehensive income
ifrs-fullIncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to cash flow hedges included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to cash flow hedges included in other comprehensive income
ifrs-fullIncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to change in value of foreign currency basis spreads included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to change in value of foreign currency basis spreads included in other comprehensive income
ifrs-fullIncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to change in value of forward elements of forward contracts included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to change in value of forward elements of forward contracts included in other comprehensive income
ifrs-fullIncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to change in value of time value of options included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to change in value of time value of options included in other comprehensive income
ifrs-fullIncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income
ifrs-fullIncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Revaluation surplus; Other comprehensive income]
negatedLabelIncome tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeX durationlabelIncome tax relating to components of other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
totalLabelAggregated income tax relating to components of other comprehensive income
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstractlabelIncome tax relating to components of other comprehensive income [abstract]
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossX duration, debitlabelIncome tax relating to components of other comprehensive income that will be reclassified to profit or lossDisclosure: IAS 1.91
documentationThe 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]
negatedTotalLabelAggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstractlabelIncome tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossX duration, debitlabelIncome tax relating to components of other comprehensive income that will not be reclassified to profit or lossDisclosure: IAS 1.91
documentationThe 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]
negatedTotalLabelAggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstractlabelIncome tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]
ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive incomeCommon practice: IAS 12.81 ab, Common practice: IAS 1.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income; Hedges of net investment in foreign operations [member]]
totalLabelTotal income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income
ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncomeAbstractlabelIncome tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income [abstract]
ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to exchange differences on translation of foreign operations included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to exchange differences on translation of foreign operations included in other comprehensive income
ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income; Reserve of exchange differences on translation]
negatedLabelIncome tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income
ifrs-fullIncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive incomeDisclosure: Effective 2023-01-01 IAS 12.81 ab, Disclosure: Effective 2023-01-01 IAS 1.90, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
negatedLabelIncome tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income
ifrs-fullIncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2 A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
commentaryGuidanceDo NOT use this element for income tax included in other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. Instead, use element "Income tax relating to investments in equity instruments included in other comprehensive income".
negatedLabelIncome tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income
ifrs-fullIncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to hedges of investments in equity instruments included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to hedges of investments in equity instruments included in other comprehensive income
ifrs-fullIncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to hedges of net investments in foreign operations included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]
negatedLabelIncome tax relating to hedges of net investments in foreign operations included in other comprehensive income
ifrs-fullIncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossX duration, debitlabelIncome tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or lossDisclosure: Effective 2023-01-01 IAS 12.81 ab, Disclosure: Effective 2023-01-01 IAS 1.90, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
negatedLabelIncome tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss
ifrs-fullIncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossX duration, debitlabelIncome tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or lossDisclosure: Effective 2023-01-01 IAS 12.81 ab, Disclosure: Effective 2023-01-01 IAS 1.90, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
negatedLabelIncome tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss
ifrs-fullIncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to investments in equity instruments included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]
negatedLabelIncome tax relating to investments in equity instruments included in other comprehensive income
ifrs-fullIncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossX duration, debitlabelIncome tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossDisclosure: IFRS 14.22 b
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
ifrs-fullIncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLossX duration, debitlabelIncome tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossDisclosure: IFRS 14.22 a
documentationThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
ifrs-fullIncomeTaxRelatingToOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to other individually immaterial components of other comprehensive incomeCommon practice: IAS 1.85
documentationThe amount of income tax relating to other individually immaterial components of other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullIncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncomeX duration, debitlabelIncome tax relating to remeasurements of defined benefit plans included in other comprehensive incomeDisclosure: IAS 12.81 ab, Disclosure: IAS 1.90
documentationThe 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]]
negatedLabelIncome tax relating to remeasurements of defined benefit plans included in other comprehensive income
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration, debitlabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity methodDisclosure: IAS 1.90
documentationThe 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]
totalLabelAggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstractlabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossX duration, debitlabelIncome 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 lossDisclosure: IAS 1.91
documentationThe 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]
negatedLabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossX duration, debitlabelIncome 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 lossDisclosure: IAS 1.91
documentationThe 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]
negatedLabelIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss
ifrs-fullIncreaseDecreaseDueToApplicationOfIFRS15MembermemberlabelIFRS 15 [member]Disclosure: IFRS 15.C8 a
documentationThis member stands for IFRS 15 Revenue with Contracts with Customers.
ifrs-fullIncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMembermemberlabelIncrease (decrease) due to changes in accounting policy and corrections of prior period errors [member]Disclosure: IAS 1.106 b, Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)
documentationThis member stands for the financial effect of changes in accounting policy and corrections of prior period errors.
ifrs-fullIncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsCumulativeEffectAtDateOfInitialApplicationMembermemberlabelIncrease (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application [member]Common practice: IAS 1.106
documentationThis member stands for the financial effect of changes in accounting policy for cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. [Refer: IFRSs [member]]
ifrs-fullIncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMembermemberlabelIncrease (decrease) due to changes in accounting policy required by IFRSs [member]Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.28 g
documentationThis member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]
ifrs-fullIncreaseDecreaseDueToDepartureFromRequirementOfIFRSMembermemberlabelIncrease (decrease) due to departure from requirement of IFRS [member]Disclosure: IAS 1.20 d
documentationThis member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]]
ifrs-fullIncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMembermemberlabelIncrease (decrease) due to voluntary changes in accounting policy [member]Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.29 d
documentationThis member stands for the financial effect of voluntary changes in accounting policy.
ifrs-fullIncreaseDecreaseInAccountingEstimateX durationlabelIncrease (decrease) in accounting estimateDisclosure: IAS 8.39
documentationThe increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.
ifrs-fullIncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRateX duration, debitlabelIncrease (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rateCommon practice: IAS 1.85
documentationThe increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income]
ifrs-fullIncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationlabelIncrease (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossExample: IFRS 7.28 b
documentationThe 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]
totalLabelTotal increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
ifrs-fullIncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssetsX duration, creditlabelIncrease (decrease) in allowance account for credit losses of financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.16
documentationThe 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]
totalLabelTotal increase (decrease) in allowance account for credit losses of financial assets
ifrs-fullIncreaseDecreaseInAssetsForInsuranceAcquisitionCashFlowsX duration, debitlabelIncrease (decrease) in assets for insurance acquisition cash flowsDisclosure: Effective 2023-01-01 IFRS 17.105 A
documentationThe increase (decrease) in assets for insurance acquisition cash flows. [Refer: Assets; Insurance contracts [member]; Assets for insurance acquisition cash flows]
totalLabelTotal increase (decrease) in assets for insurance acquisition cash flows
ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsX duration, debitlabelIncrease (decrease) in cash and cash equivalents after effect of exchange rate changesDisclosure: IAS 7.45
documentationThe increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
netLabelNet increase (decrease) in cash and cash equivalents after effect of exchange rate changes
ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChangesX duration, debitlabelIncrease (decrease) in cash and cash equivalents before effect of exchange rate changesDisclosure: IAS 7.45
documentationThe 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]
netLabelNet increase (decrease) in cash and cash equivalents before effect of exchange rate changes
ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperationsX duration, debitlabelIncrease (decrease) in cash and cash equivalents, discontinued operationsCommon practice: IFRS 5.33 c
documentationThe increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]]
ifrs-fullIncreaseDecreaseInContingentConsiderationAssetLiabilityX duration, debitlabelIncrease (decrease) in contingent consideration asset (liability)Disclosure: IFRS 3.B67 b (i)
documentationThe increase (decrease) in a contingent consideration asset (liability) relating to a business combination.
ifrs-fullIncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombinationX duration, creditlabelIncrease (decrease) in contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]
totalLabelTotal increase (decrease) in contingent liabilities recognised in business combination
ifrs-fullIncreaseDecreaseInCreditDerivativeFairValueX duration, debitlabelIncrease (decrease) in credit derivative, fair valueDisclosure: IFRS 7.24G a
documentationThe increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]
totalLabelTotal increase (decrease) in credit derivative, fair value
ifrs-fullIncreaseDecreaseInCreditDerivativeNominalAmountX durationlabelIncrease (decrease) in credit derivative, nominal amountDisclosure: IFRS 7.24G a
documentationThe increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
totalLabelTotal increase (decrease) in credit derivative, nominal amount
ifrs-fullIncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulationX duration, debitlabelIncrease (decrease) in current tax expense (income) due to rate regulationDisclosure: IFRS 14.34
documentationThe increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income)]
ifrs-fullIncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContractsX duration, debitlabelIncrease (decrease) in deferred acquisition costs arising from insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39
documentationThe increase (decrease) in deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
totalLabelTotal increase (decrease) in deferred acquisition costs arising from insurance contracts
ifrs-fullIncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulationX duration, debitlabelIncrease (decrease) in deferred tax expense (income) due to rate regulationDisclosure: IFRS 14.34
documentationThe increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Deferred tax expense (income)]
ifrs-fullIncreaseDecreaseInDeferredTaxLiabilityAssetX duration, creditlabelIncrease (decrease) in deferred tax liability (asset)Common practice: IAS 12.81
documentationThe increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]
totalLabelTotal increase (decrease) in deferred tax liability (asset)
ifrs-fullIncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumptionX instant, creditlabelIncrease (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumptionDisclosure: IAS 19.145 a
documentationThe increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]
ifrs-fullIncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumptionX instant, creditlabelIncrease (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumptionDisclosure: IAS 19.145 a
documentationThe increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]
ifrs-fullIncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwnersX duration, creditlabelIncrease (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to ownersDisclosure: IFRIC 17.16 b
documentationThe increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners.
ifrs-fullIncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17X instant, creditlabelIncrease (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeldX instant, creditlabelIncrease (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts heldDisclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17X instant, creditlabelIncrease (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 a (i), Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii)
documentationThe increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeldX instant, creditlabelIncrease (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts heldDisclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration, creditlabelIncrease in existing liabilities, contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
ifrs-fullIncreaseDecreaseInExistingProvisionsOtherProvisionsX duration, creditlabelIncrease in existing provisions, other provisionsDisclosure: IAS 37.84 b
documentationThe increase in existing other provisions. [Refer: Other provisions]
ifrs-fullIncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) in exposure to credit risk on loan commitments and financial guarantee contractsDisclosure: IFRS 7.35H, Disclosure: IFRS 7.35I
documentationThe 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]
totalLabelTotal increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts
ifrs-fullIncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstractlabelIncrease (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementAssetsX duration, debitlabelIncrease (decrease) in fair value measurement, assetsDisclosure: IFRS 13.93 e
documentationThe increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]
totalLabelTotal increase (decrease) in fair value measurement, assets
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssetsX duration, debitlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assetsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input.
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstrumentsX duration, creditlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity’s own equity instrumentsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible decrease in an unobservable input.
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilitiesX duration, creditlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilitiesDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input.
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssetsX duration, debitlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assetsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input.
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstrumentsX duration, creditlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity’s own equity instrumentsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible increase in an unobservable input.
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilitiesX duration, creditlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilitiesDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input.
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssetsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstrumentsX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilitiesX durationlabelIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
ifrs-fullIncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstrumentsX duration, creditlabelIncrease (decrease) in fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e
documentationThe 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]]
totalLabelTotal increase (decrease) in fair value measurement, entity’s own equity instruments
ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity’s own equity instruments [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity’s own equity instruments [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstractlabelIncrease (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementLiabilitiesX duration, creditlabelIncrease (decrease) in fair value measurement, liabilitiesDisclosure: IFRS 13.93 e
documentationThe increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]
totalLabelTotal increase (decrease) in fair value measurement, liabilities
ifrs-fullIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4X duration, debitlabelIncrease (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4Disclosure: Expiry date 2023-01-01 IFRS 4.39E a
documentationThe increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4X duration, debitlabelIncrease (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4Disclosure: Expiry date 2023-01-01 IFRS 4.39E b
documentationThe increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullIncreaseDecreaseInFinancialAssetsX duration, debitlabelIncrease (decrease) in financial assetsDisclosure: IFRS 7.35H, Disclosure: IFRS 7.35I
documentationThe increase (decrease) in financial assets. [Refer: Financial assets]
totalLabelTotal increase (decrease) in financial assets
ifrs-fullIncreaseDecreaseInFinancialAssetsAbstractlabelIncrease (decrease) in financial assets [abstract]
ifrs-fullIncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9X instant, debitlabelIncrease (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9Disclosure: IFRS 7.42L b
documentationThe increase (decrease) in financial assets arising from a change in measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial assets]
ifrs-fullIncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9X instant, debitlabelIncrease (decrease) in financial assets on basis of measurement category, initial application of IFRS 9Disclosure: IFRS 7.42L a
documentationThe increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets]
ifrs-fullIncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9X instant, creditlabelIncrease (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9Disclosure: IFRS 7.42L b
documentationThe increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial liabilities]
ifrs-fullIncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9X instant, creditlabelIncrease (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9Disclosure: IFRS 7.42L a
documentationThe increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities]
ifrs-fullIncreaseDecreaseInInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) in insurance contracts liability (asset)Common practice: Effective 2023-01-01 IFRS 17.99
documentationThe increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]
totalLabelTotal increase (decrease) in insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseInInsuranceLiabilitiesNetOfReinsuranceX duration, debitlabelIncrease (decrease) in insurance liabilities, net of reinsuranceCommon practice: Expiry date 2023-01-01 IAS 1.85
documentationThe increase (decrease) in insurance liabilities, net of reinsurance.
ifrs-fullIncreaseDecreaseInIntangibleAssetsAndGoodwillX duration, debitlabelIncrease (decrease) in intangible assets and goodwillCommon practice: IAS 38.118 e
documentationThe increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill]
totalLabelTotal increase (decrease) in intangible assets and goodwill
ifrs-fullIncreaseDecreaseInLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease (decrease) in liabilities arising from financing activitiesDisclosure: IAS 7.44B
documentationThe increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]
totalLabelTotal increase (decrease) in liabilities arising from financing activities
ifrs-fullIncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelIncrease (decrease) in liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37
documentationThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
totalLabelTotal increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued
ifrs-fullIncreaseDecreaseInNetAssetsAvailableForBenefitsX duration, creditlabelIncrease (decrease) in net assets available for benefitsDisclosure: IAS 26.35 b
documentationThe 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.
totalLabelTotal increase (decrease) in net assets available for benefits
ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset)Disclosure: IAS 19.141
documentationThe increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]
totalLabelTotal increase (decrease) in net defined benefit liability (asset)
ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssetsX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assetsCommon practice: IAS 19.141
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from administration costs in the current period, that are not reflected in return on plan assets. [Refer: Administrative expenses; Net defined benefit liability (asset)] [Contrast: Administration costs not reflected in return on plan assets, defined benefit plans; Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]
ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or lossCommon practice: IAS 19.141
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from expense (income) included in profit or loss. [Refer: Net defined benefit liability (asset); Profit (loss)] [Contrast: Post-employment benefit expense in profit or loss, defined benefit plans]
totalLabelTotal increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss
ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changesCommon practice: IAS 19.141
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from miscellaneous other changes. [Refer: Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss; Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]
totalLabelTotal increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes
ifrs-fullIncreaseDecreaseInNetInvestmentInFinanceLeaseX duration, debitlabelIncrease (decrease) in net investment in finance leaseDisclosure: IFRS 16.93
documentationThe increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]
ifrs-fullIncreaseDecreaseInNumberOfOrdinarySharesIssuedshareslabelIncrease (decrease) in number of ordinary shares issuedCommon practice: IAS 1.112 c
documentationThe increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]
ifrs-fullIncreaseDecreaseInNumberOfSharesOutstandingshareslabelIncrease (decrease) in number of shares outstandingDisclosure: IAS 1.79 a (iv)
documentationThe increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]
totalLabelTotal increase (decrease) in number of shares outstanding
ifrs-fullIncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17X duration, creditlabelIncrease (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeldX duration, creditlabelIncrease (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts heldDisclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17X duration, creditlabelIncrease (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeldX duration, creditlabelIncrease (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts heldDisclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThe increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
ifrs-fullIncreaseDecreaseInProvisionForUnearnedPremiumX duration, debitlabelIncrease (decrease) in provision for unearned premiumCommon practice: Expiry date 2023-01-01 IAS 1.85
documentationThe increase (decrease) in the provision for unearned premiums. [Refer: Unearned premiums]
ifrs-fullIncreaseDecreaseInRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease (decrease) in regulatory deferral account credit balancesDisclosure: IFRS 14.33 a
documentationThe increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]
totalLabelTotal increase (decrease) in regulatory deferral account credit balances
ifrs-fullIncreaseDecreaseInRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease (decrease) in regulatory deferral account debit balancesDisclosure: IFRS 14.33 a
documentationThe increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]
totalLabelTotal increase (decrease) in regulatory deferral account debit balances
ifrs-fullIncreaseDecreaseInReinsuranceAssetsX duration, debitlabelIncrease (decrease) in reinsurance assetsExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37
documentationThe increase (decrease) in reinsurance assets. [Refer: Reinsurance assets]
totalLabelTotal increase (decrease) in reinsurance assets
ifrs-fullIncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedX duration, creditlabelIncrease (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been appliedCommon practice: Effective 2023-01-01 IFRS 17.116
documentationThe increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]
ifrs-fullIncreaseDecreaseInWorkingCapitalX duration, creditlabelIncrease (decrease) in working capitalCommon practice: IAS 7.20
documentationThe increase (decrease) in working capital.
ifrs-fullIncreaseDecreaseThroughAcquisitionOfSubsidiaryX duration, creditlabelIncrease (decrease) through acquisition of subsidiary, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullIncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through additional items necessary to understand change, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 d
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssetsX duration, creditlabelIncrease (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assetsCommon practice: Expiry date 2023-01-01 IFRS 7.16
documentationThe increase (decrease) in the allowance account for credit losses of financial assets resulting from adjustments arising from the passage of time. [Refer: Allowance account for credit losses of financial assets]
ifrs-fullIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelIncrease (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issuedCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase (decrease) in liabilities under issued insurance contracts and reinsurance contracts resulting from adjustments arising from the passage of time. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssetsX duration, debitlabelIncrease (decrease) through adjustments arising from passage of time, reinsurance assetsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase (decrease) in reinsurance assets resulting from adjustments arising from the passage of time. [Refer: Reinsurance assets]
ifrs-fullIncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 b (ii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationlabelIncrease (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 lossExample: IFRS 7.28 b, Example: IFRS 7.IG14
documentationThe increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
ifrs-fullIncreaseDecreaseThroughAppropriationOfRetainedEarningsX duration, creditlabelIncrease (decrease) through appropriation of retained earnings, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]
ifrs-fullIncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balancesExample: IFRS 14.33 a (i)
documentationThe increase (decrease) in regulatory deferral account credit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account credit balances]
ifrs-fullIncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balancesExample: IFRS 14.33 a (i)
documentationThe increase (decrease) in regulatory deferral account debit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account debit balances]
ifrs-fullIncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from business combinations and disposalsDisclosure: IAS 19.141 h
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)]
commentaryGuidanceIncreases in the present value of defined benefit obligation or net defined benefit liability resulting from business combinations should be tagged with a positive value; decreases resulting from business disposals should be tagged with a negative value. Increases in the fair value of plan assets resulting from business combinations represent a decrease in net defined benefit liability (equivalent to an increase in net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets resulting from business disposals represent an increase in the net defined benefit liability and should be tagged with a positive value.
ifrs-fullIncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRightsX duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposalsDisclosure: IAS 19.141 h
documentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the effects of business combinations and disposals. [Refer: Business combinations [member]; Reimbursement rights related to defined benefit obligation, at fair value]
ifrs-fullIncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAssetX duration, creditlabelIncrease (decrease) through business combinations, deferred tax liability (asset)Common practice: IAS 12.81
documentationThe increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)]
ifrs-fullIncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through cash flows, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 a
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)]
totalLabelTotal increase (decrease) through cash flows, insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through cash flows, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombinationX duration, creditlabelIncrease (decrease) through change in discount rate, contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
ifrs-fullIncreaseDecreaseThroughChangeInDiscountRateOtherProvisionsX duration, creditlabelIncrease (decrease) through change in discount rate, other provisionsDisclosure: IAS 37.84 e
documentationThe increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]
ifrs-fullIncreaseDecreaseThroughChangeInEquityOfSubsidiariesX duration, creditlabelIncrease (decrease) through change in equity of subsidiaries, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in the entity’s equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullIncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 b (ii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from the change in the risk adjustment for non-financial risk that does not relate to future service or past service. [Refer: Insurance contracts liability (asset); Risk adjustment for non-financial risk [member]]
ifrs-fullIncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease (decrease) through changes in discount rates, regulatory deferral account credit balancesExample: IFRS 14.33 a (iii)
documentationThe increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances]
ifrs-fullIncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease (decrease) through changes in discount rates, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii)
documentationThe increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances]
ifrs-fullIncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 a (i)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]
ifrs-fullIncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 a (ii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that do not adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]
ifrs-fullIncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease (decrease) through changes in fair values, liabilities arising from financing activitiesDisclosure: IAS 7.44B d
documentationThe increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities]
ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset)Disclosure: IAS 19.141 e
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]
commentaryGuidanceIncreases in the present value of defined benefit obligation or net defined benefit liability resulting from changes in foreign exchange rates should be tagged with a positive value; decreases should be tagged with a negative value. Increases in the fair value of plan assets resulting from changes in foreign exchange rates represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets represent an increase in the net defined benefit liability and should be tagged with a positive value.
ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease (decrease) through changes in foreign exchange rates, regulatory deferral account credit balancesExample: IFRS 14.33 a (iii)
documentationThe increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances]
ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease (decrease) through changes in foreign exchange rates, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii)
documentationThe increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances]
ifrs-fullIncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.IG20B
documentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from changes in models or risk parameters. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
ifrs-fullIncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssetsX duration, debitlabelIncrease (decrease) through changes in models or risk parameters, financial assetsExample: IFRS 7.35H, Example: IFRS 7.IG20B
documentationThe increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]
ifrs-fullIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlX duration, creditlabelIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equityDisclosure: IAS 1.106 d (iii)
documentationThe increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]]
ifrs-fullIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParentX duration, creditlabelIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parentDisclosure: IFRS 12.18
documentationThe increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]; Equity attributable to owners of parent]
ifrs-fullIncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through changes that relate to current service, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 b
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)]
totalLabelTotal increase (decrease) through changes that relate to current service, insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through changes that relate to future service, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 b (iv), Disclosure: Effective 2023-01-01 IFRS 17.104 a
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)]
totalLabelTotal increase (decrease) through changes that relate to future service, insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through changes that relate to past service, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 b (iii), Disclosure: Effective 2023-01-01 IFRS 17.104 c
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, ie changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughConversionOfConvertibleInstrumentsX duration, creditlabelIncrease (decrease) through conversion of convertible instruments, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from the conversion of convertible instruments.
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssetsX duration, debitlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assetsExample: IFRS 15.118 b
documentationThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilitiesX duration, creditlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilitiesExample: IFRS 15.118 b
documentationThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssetsX duration, debitlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assetsExample: IFRS 15.118 b
documentationThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilitiesX duration, creditlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilitiesExample: IFRS 15.118 b
documentationThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssetsX duration, debitlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assetsExample: IFRS 15.118 b
documentationThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilitiesX duration, creditlabelIncrease (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilitiesExample: IFRS 15.118 b
documentationThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssetsX duration, debitlabelIncrease (decrease) through cumulative catch-up adjustments to revenue, contract assetsExample: IFRS 15.118 b
documentationThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers]
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilitiesX duration, creditlabelIncrease (decrease) through cumulative catch-up adjustments to revenue, contract liabilitiesExample: IFRS 15.118 b
documentationThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers]
ifrs-fullIncreaseDecreaseThroughDisposalOfSubsidiaryX duration, creditlabelIncrease (decrease) through disposal of subsidiary, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullIncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activitiesDisclosure: IAS 7.44B c
documentationThe increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities]
ifrs-fullIncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 b
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
ifrs-fullIncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.108 a
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts acquired from other entities in transfers of insurance contracts or business combinations in the period. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 a (iii), Disclosure: Effective 2023-01-01 IFRS 17.107
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.108 b
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughExerciseOfOptionsX duration, creditlabelIncrease (decrease) through exercise of options, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from the exercise of options.
ifrs-fullIncreaseDecreaseThroughExerciseOfWarrantsEquityX duration, creditlabelIncrease (decrease) through exercise of warrants, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from the exercise of warrants.
ifrs-fullIncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through experience adjustments, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 b (iii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments, excluding amounts related to the risk adjustment for non-financial risk included in paragraph 104(b)(ii) of IFRS 17. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) – the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) – the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease (decrease) through financing cash flows, liabilities arising from financing activitiesDisclosure: IAS 7.44B a
documentationThe increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities]
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.IG20B
documentationThe 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]
totalLabelTotal increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstractlabelIncrease (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsX duration, debitlabelIncrease (decrease) through foreign exchange and other movements, financial assetsExample: IFRS 7.35H, Example: IFRS 7.IG20B
documentationThe increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]
totalLabelTotal increase (decrease) through foreign exchange and other movements, financial assets
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstractlabelIncrease (decrease) through foreign exchange and other movements, financial assets [abstract]
ifrs-fullIncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.IG20B
documentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
ifrs-fullIncreaseDecreaseThroughForeignExchangeFinancialAssetsX duration, debitlabelIncrease (decrease) through foreign exchange, financial assetsExample: IFRS 7.35H, Example: IFRS 7.IG20B
documentationThe increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]
ifrs-fullIncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedX duration, creditlabelIncrease (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been appliedExample: Effective 2023-01-01 IFRS 17.116
documentationThe increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from gains (losses) in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]
ifrs-fullIncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 b (i)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 a (iii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 a (iii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
ifrs-fullIncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 a (ii)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance finance income or expenses, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 c
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)]
ifrs-fullIncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance revenue, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 a
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue]
totalLabelTotal increase (decrease) through insurance revenue, insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.114 c
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
ifrs-fullIncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.114 b
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
ifrs-fullIncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.114 a
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
ifrs-fullIncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance service expenses, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 b
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)]
totalLabelTotal increase (decrease) through insurance service expenses, insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstractlabelIncrease (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract]
ifrs-fullIncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through insurance service result, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103, Disclosure: Effective 2023-01-01 IFRS 17.104
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result]
totalLabelTotal increase (decrease) through insurance service result, insurance contracts liability (asset)
ifrs-fullIncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.103 c
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance revenue and insurance service expenses (combined with refunds of premiums unless refunds of premiums are presented as part of the cash flows in the period described in paragraph 105(a)(i) of IFRS 17). [Refer: Description of approach used to determine investment components; Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAssetX duration, creditlabelIncrease (decrease) through loss of control of subsidiary, deferred tax liability (asset)Common practice: IAS 12.81
documentationThe decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)]
ifrs-fullIncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35I b
documentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from the modification of contractual cash flows. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
ifrs-fullIncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssetsX duration, debitlabelIncrease (decrease) through modification of contractual cash flows, financial assetsExample: IFRS 7.35I b
documentationThe increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssetsX duration, creditlabelIncrease (decrease) through net exchange differences, allowance account for credit losses of financial assetsCommon practice: Expiry date 2023-01-01 IFRS 7.16
documentationThe increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssetsX duration, debitlabelIncrease (decrease) through net exchange differences, biological assetsDisclosure: IAS 41.50 f
documentationThe increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContractsX duration, debitlabelIncrease (decrease) through net exchange differences, deferred acquisition costs arising from insurance contractsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred acquisition costs arising from insurance contracts]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAssetX duration, creditlabelIncrease (decrease) through net exchange differences, deferred tax liability (asset)Common practice: IAS 12.81
documentationThe increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesGoodwillX duration, debitlabelIncrease (decrease) through net exchange differences, goodwillDisclosure: IFRS 3.B67 d (vi)
documentationThe increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwillX duration, debitlabelIncrease (decrease) through net exchange differences, intangible assets and goodwillCommon practice: IAS 38.118 e (vii)
documentationThe increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwillX duration, debitlabelIncrease (decrease) through net exchange differences, intangible assets other than goodwillDisclosure: IAS 38.118 e (vii)
documentationThe increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyX duration, debitlabelIncrease (decrease) through net exchange differences, investment propertyDisclosure: IAS 40.76 e, Disclosure: IAS 40.79 d (vi)
documentationThe increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelIncrease (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 f
documentationThe change in insurance liabilities resulting from the net exchange differences that arise on the translation of the financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesOtherProvisionsX duration, creditlabelIncrease (decrease) through net exchange differences, other provisionsCommon practice: IAS 37.84
documentationThe increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity’s presentation currency. [Refer: Other provisions]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) through net exchange differences, property, plant and equipmentDisclosure: IAS 16.73 e (viii)
documentationThe increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValueX duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differencesDisclosure: IAS 19.141 e
documentationThe increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation, resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity’s presentation currency. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssetsX duration, debitlabelIncrease (decrease) through net exchange differences, reinsurance assetsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase (decrease) in reinsurance assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Reinsurance assets]
ifrs-fullIncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationlabelIncrease (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossExample: IFRS 7.28 b, Example: IFRS 7.IG14
documentationThe increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
ifrs-fullIncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activitiesDisclosure: IAS 7.44B b
documentationThe increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Subsidiaries [member]]
ifrs-fullIncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssetsX duration, creditlabelIncrease (decrease) through other changes, allowance account for credit losses of financial assetsCommon practice: Expiry date 2023-01-01 IFRS 7.16
documentationThe increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets]
ifrs-fullIncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContractsX duration, debitlabelIncrease (decrease) through other changes, deferred acquisition costs arising from insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 e
documentationThe increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Deferred acquisition costs arising from insurance contracts]
ifrs-fullIncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwillX duration, debitlabelIncrease (decrease) through other changes, intangible assets and goodwillCommon practice: IAS 38.118 e (viii)
documentationThe increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill]
ifrs-fullIncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwillX duration, debitlabelIncrease (decrease) through other changes, intangible assets other than goodwillDisclosure: IAS 38.118 e (viii)
documentationThe increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
ifrs-fullIncreaseDecreaseThroughOtherChangesInvestmentPropertyX duration, debitlabelIncrease (decrease) through other changes, investment propertyDisclosure: IAS 40.76 g, Disclosure: IAS 40.79 d (viii)
documentationThe increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property]
ifrs-fullIncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease (decrease) through other changes, liabilities arising from financing activitiesDisclosure: IAS 7.44B e
documentationThe increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities]
ifrs-fullIncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelIncrease (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37
documentationThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullIncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from other changesCommon practice: IAS 19.141
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)]
ifrs-fullIncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) through other changes, property, plant and equipmentDisclosure: IAS 16.73 e (ix)
documentationThe increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease (decrease) through other changes, regulatory deferral account credit balancesExample: IFRS 14.33 a (iii)
documentationThe 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]
totalLabelTotal increase (decrease) through other changes, regulatory deferral account credit balances
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstractlabelIncrease (decrease) through other changes, regulatory deferral account credit balances [abstract]
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease (decrease) through other changes, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii)
documentationThe 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]
totalLabelTotal increase (decrease) through other changes, regulatory deferral account debit balances
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstractlabelIncrease (decrease) through other changes, regulatory deferral account debit balances [abstract]
ifrs-fullIncreaseDecreaseThroughOtherChangesReinsuranceAssetsX duration, debitlabelIncrease (decrease) through other changes, reinsurance assetsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase (decrease) in reinsurance assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Reinsurance assets]
ifrs-fullIncreaseDecreaseThroughOtherContributionsByOwnersX duration, creditlabelIncrease through other contributions by owners, equityDisclosure: IAS 1.106 d (iii)
documentationThe increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.
ifrs-fullIncreaseDecreaseThroughOtherDistributionsToOwners(X) duration, debitlabelDecrease through other distributions to owners, equityDisclosure: IAS 1.106 d (iii)
documentationThe decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.
negatedLabelDecrease through other distributions to owners, equity
ifrs-fullIncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B
documentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
ifrs-fullIncreaseDecreaseThroughOtherMovementsFinancialAssetsX duration, debitlabelIncrease (decrease) through other movements, financial assetsExample: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B
documentationThe increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]
ifrs-fullIncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 a (i)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
ifrs-fullIncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.105 a (i)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)]
ifrs-fullIncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedX duration, creditlabelIncrease (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been appliedExample: Effective 2023-01-01 IFRS 17.116
documentationThe increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from reclassification adjustments in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]
ifrs-fullIncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAssetX duration, creditlabelIncrease (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.104 b (i)
documentationThe increase (decrease) in insurance contracts liability (asset) resulting from recognition of the contractual service margin in profit or loss to reflect the transfer of services. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]
ifrs-fullIncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContractsX duration, debitlabelIncrease (decrease) through shadow accounting, deferred acquisition costs arising from insurance contractsCommon practice: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts]
ifrs-fullIncreaseDecreaseThroughSharebasedPaymentTransactionsX duration, creditlabelIncrease (decrease) through share-based payment transactions, equityDisclosure: IAS 1.106 d (iii)
documentationThe increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]
ifrs-fullIncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisionsX duration, creditlabelIncrease through adjustments arising from passage of time, other provisionsDisclosure: IAS 37.84 e
documentationThe increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]
ifrs-fullIncreaseDecreaseThroughTransactionsWithOwnersX duration, creditlabelIncrease (decrease) through transactions with owners, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from transactions with owners.
ifrs-fullIncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarningsX duration, creditlabelIncrease (decrease) through transfer between revaluation surplus and retained earnings, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssetsX duration, debitlabelIncrease (decrease) through other changes, biological assetsDisclosure: IAS 41.50 g
documentationThe increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesEquityX duration, creditlabelIncrease (decrease) through other changes, equityDisclosure: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesGoodwillX duration, debitlabelIncrease (decrease) through other changes, goodwillDisclosure: IFRS 3.B67 d (vii)
documentationThe increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillX duration, debitlabelIncrease (decrease) through transfers and other changes, intangible assets and goodwillCommon practice: IAS 38.118 e
documentationThe 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]
totalLabelTotal increase (decrease) through transfers and other changes, intangible assets and goodwill
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstractlabelIncrease (decrease) through transfers and other changes, intangible assets and goodwill [abstract]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillX duration, debitlabelIncrease (decrease) through transfers and other changes, intangible assets other than goodwillCommon practice: IAS 38.118 e
documentationThe 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]
totalLabelTotal increase (decrease) through transfers and other changes, intangible assets other than goodwill
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstractlabelIncrease (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisionsX duration, creditlabelIncrease (decrease) through transfers and other changes, other provisionsCommon practice: IAS 37.84
documentationThe increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) through transfers and other changes, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe 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]
totalLabelTotal increase (decrease) through transfers and other changes, property, plant and equipment
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstractlabelIncrease (decrease) through transfers and other changes, property, plant and equipment [abstract]
ifrs-fullIncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.35I d, Example: IFRS 7.IG20B
documentationThe increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from transfers. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
ifrs-fullIncreaseDecreaseThroughTransfersFinancialAssetsX duration, debitlabelIncrease (decrease) through transfers, financial assetsExample: IFRS 7.35H, Example: IFRS 7.35I d, Example: IFRS 7.IG20B
documentationThe increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]
ifrs-fullIncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) through transfers from construction in progress, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress]
ifrs-fullIncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) through transfers from (to) investment property, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property]
ifrs-fullIncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwillX duration, debitlabelIncrease (decrease) through transfers, intangible assets and goodwillCommon practice: IAS 38.118 e
documentationThe increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]
ifrs-fullIncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwillX duration, debitlabelIncrease (decrease) through transfers, intangible assets other than goodwillCommon practice: IAS 38.118 e
documentationThe increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]
ifrs-fullIncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration, creditlabelIncrease (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 e
documentationThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions from, or transfers to, other insurers. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullIncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentX duration, debitlabelIncrease (decrease) through transfers, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]
ifrs-fullIncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease (decrease) through transfers to disposal groups, regulatory deferral account credit balancesExample: IFRS 14.33 a (iii), Example: IFRS 14.IE5
documentationThe increase (decrease) in regulatory deferral account credit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account credit balances]
ifrs-fullIncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease (decrease) through transfers to disposal groups, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii), Example: IFRS 14.IE5
documentationThe increase (decrease) in regulatory deferral account debit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account debit balances]
ifrs-fullIncreaseDecreaseThroughTransferToStatutoryReserveX duration, creditlabelIncrease (decrease) through transfer to statutory reserve, equityCommon practice: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]
ifrs-fullIncreaseDecreaseThroughTreasuryShareTransactionsX duration, creditlabelIncrease (decrease) through treasury share transactions, equityDisclosure: IAS 1.106 d
documentationThe increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]
ifrs-fullIncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinarySharesX duration, creditlabelIncrease (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary sharesDisclosure: IAS 33.70 a
documentationThe increase (decrease) to profit (loss) to reflect the dilutive effect from assumed conversion of all potential ordinary shares.
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssetsX duration, debitlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assetsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstrumentsX duration, creditlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instrumentsDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilitiesX duration, creditlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilitiesDisclosure: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssetsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstrumentsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilitiesX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssetsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstrumentsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilitiesX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssetsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstrumentsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilitiesX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssetsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstrumentsX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilitiesX durationlabelIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe amount of increase in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
ifrs-fullIncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombinationX duration, creditlabelIncrease through adjustments arising from passage of time, contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
ifrs-fullIncreaseThroughBusinessCombinationsContractAssetsX duration, debitlabelIncrease through business combinations, contract assetsExample: IFRS 15.118 a
documentationThe increase in contract assets resulting from business combinations. [Refer: Business combinations [member]; Contract assets]
ifrs-fullIncreaseThroughBusinessCombinationsContractLiabilitiesX duration, creditlabelIncrease through business combinations, contract liabilitiesExample: IFRS 15.118 a
documentationThe increase in contract liabilities resulting from business combinations. [Refer: Business combinations [member]; Contract liabilities]
ifrs-fullIncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalancesX duration, debitlabelIncrease through items acquired in business combination, regulatory deferral account debit balancesExample: IFRS 14.33 a (iii)
documentationThe increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Business combinations [member]; Regulatory deferral account debit balances]
ifrs-fullIncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalancesX duration, creditlabelIncrease through items assumed in business combination, regulatory deferral account credit balancesExample: IFRS 14.33 a (iii)
documentationThe increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Business combinations [member]; Regulatory deferral account credit balances]
ifrs-fullIncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivitiesX duration, creditlabelIncrease through new leases, liabilities arising from financing activitiesExample: IAS 7 – A Statement of cash flows for an entity other than a financial institution, Example: IAS 7.44B
documentationThe increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]
ifrs-fullIncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration, creditlabelIncrease through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contractsExample: IFRS 7.35H, Example: IFRS 7.35I a, Example: IFRS 7.IG20B
documentationThe increase in exposure to credit risk on loan commitments and financial guarantee contracts resulting from origination or purchase. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
ifrs-fullIncreaseThroughOriginationOrPurchaseFinancialAssetsX duration, debitlabelIncrease through origination or purchase, financial assetsExample: IFRS 7.35H, Example: IFRS 7.35I a, Example: IFRS 7.IG20B
documentationThe increase in financial assets resulting from origination or purchase. [Refer: Financial assets]
ifrs-fullIncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlowsX duration, debitlabelIncrease through reversals of impairment losses, assets for insurance acquisition cash flowsDisclosure: Effective 2023-01-01 IFRS 17.105B
documentationThe increase in assets for insurance acquisition cash flows resulting from reversals of impairment losses recognised in the period. [Refer: Insurance contracts [member]; Assets for insurance acquisition cash flows]
ifrs-fullIncrementalFairValueGrantedModifiedSharebasedPaymentArrangementsX durationlabelIncremental fair value granted, modified share-based payment arrangementsDisclosure: IFRS 2.47 c (ii)
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullIndemnificationAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelIndemnification assets recognised as of acquisition dateDisclosure: IFRS 3.B64 g (i)
documentationThe amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Business combinations [member]]
ifrs-fullIndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestartedtextlabelIndication of how frequently hedging relationships are discontinued and restartedDisclosure: IFRS 7.23C b (iii)
documentationThe description of an indication of how frequently the hedging relationships are discontinued and restarted.
ifrs-fullIndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntitytextlabelIndication of other forms of government assistance with direct benefits for entityDisclosure: IAS 20.39 b
documentationThe description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants]
ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiestextlabelIndication of uncertainties of amount or timing of outflows, contingent liabilitiesDisclosure: IAS 37.86 b
documentationThe description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]]
ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombinationtextlabelIndication of uncertainties of amount or timing of outflows, contingent liabilities in business combinationDisclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B64 j (i), Disclosure: IFRS 3.B67 c
documentationThe description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisionstextlabelIndication of uncertainties of amount or timing of outflows, other provisionsDisclosure: IAS 37.85 b
documentationThe description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions]
ifrs-fullIndividualAssetsOrCashgeneratingUnitsAxisaxislabelIndividual assets or cash-generating units [axis]Disclosure: IAS 36.130
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullIndividualAssetsOrCashgeneratingUnitsMembermemberlabelIndividual assets or cash-generating units [member]Disclosure: IAS 36.130
documentationThis member stands for individual assets or cash-generating units. [Refer: Cash-generating units [member]]
ifrs-fullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxisaxislabelCash-generating units [axis]Disclosure: IAS 36.134
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMembermemberlabelCash-generating units [member]Disclosure: IAS 36.134
documentationThis member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
ifrs-fullIndividuallyInsignificantCounterpartiesMembermemberlabelIndividually insignificant counterparties [member]Disclosure: IFRS 7.B52
documentationThis member stands for individually insignificant parties to the transaction other than the entity.
ifrs-fullInflowsOfCashFromInvestingActivitiesX duration, debitlabelInflows of cash from investing activitiesCommon practice: IAS 7.16
documentationThe cash inflow from investing activities.
ifrs-fullInformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatorytext blocklabelInformation about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]Disclosure: IFRS 7.35K c
documentationThe disclosure of information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date.
ifrs-fullInformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirementstextlabelInformation about consequences of non-compliance with externally imposed capital requirementsDisclosure: IAS 1.135 e
documentationInformation about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [member]]
ifrs-fullInformationAboutContingentAssetsThatDisclosureIsNotPracticabletextlabelInformation about contingent assets that disclosure is not practicableDisclosure: IAS 37.91
documentationInformation about the fact that the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable.
ifrs-fullInformationAboutContingentLiabilitiesThatDisclosureIsNotPracticabletextlabelInformation about contingent liabilities that disclosure is not practicableDisclosure: IAS 37.91
documentationInformation about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]]
ifrs-fullInformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssetstext blocklabelInformation about credit quality of neither past due nor impaired financial assets [text block]Disclosure: Expiry date 2023-01-01 IFRS 7.36 c
documentationThe disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed to make a payment when contractually due) nor impaired. [Refer: Financial assets]
ifrs-fullInformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssetstextlabelInformation about credit quality of reinsurance contracts held that are assetsDisclosure: Effective 2023-01-01 IFRS 17.131 b
documentationInformation about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]]
ifrs-fullInformationAboutCreditRiskExposureInherentInFinancialAssetsDescribedInParagraph39EaOfIFRS4textlabelInformation about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4Disclosure: Expiry date 2023-01-01 IFRS 4.39G
documentationInformation about the credit risk exposure, including significant credit risk concentrations, inherent in the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullInformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperatestextlabelInformation about effect of regulatory frameworks in which entity operatesDisclosure: Effective 2023-01-01 IFRS 17.126
documentationInformation about the effect of the regulatory frameworks in which the entity operates.
ifrs-fullInformationAboutEntitysDefinitionsOfDefaulttextlabelInformation about entity’s definitions of defaultDisclosure: IFRS 7.35F b
documentationInformation about an entity’s definitions of default, including the reasons for selecting those definitions.
ifrs-fullInformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommittedtextlabelInformation about exposure arising from leases not yet commenced to which lessee is committedExample: IFRS 16.59 b (iv)
documentationInformation about the lessee’s exposure arising from leases not yet commenced to which the lessee is committed.
ifrs-fullInformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHostInsuranceContracttextlabelInformation about exposures to market risk arising from embedded derivatives contained in host insurance contractDisclosure: Expiry date 2023-01-01 IFRS 4.39 e
documentationInformation about exposures to market risk arising from embedded derivatives contained in a host insurance contract if the insurer is not required to, and does not, measure the embedded derivatives at fair value. [Refer: Derivatives [member]; Market risk [member]; At fair value [member]]
ifrs-fullInformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGrouptextlabelInformation about groups or portfolios of financial instruments with particular features that could affect large portion of that groupDisclosure: IFRS 7.B8H
documentationInformation about groups or portfolios of financial instruments with particular features that could affect a large portion of that group, such as concentration to particular risks.
ifrs-fullInformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatorytext blocklabelInformation about how designated risk component relates to hedged item in its entirety [text block]Disclosure: IFRS 7.22C b
documentationThe disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]]
ifrs-fullInformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatorytext blocklabelInformation about how entity determined risk component designated as hedged item [text block]Disclosure: IFRS 7.22C a
documentationThe disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [member]]
ifrs-fullInformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDeterminedtextlabelInformation about how expected cash outflow on redemption or repurchase was determinedDisclosure: IAS 1.136 A d
documentationInformation about how the expected cash outflow on redemption or repurchase of puttable financial instruments classified as equity was determined. [Refer: Expected cash outflow on redemption or repurchase of puttable financial instruments]
ifrs-fullInformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGrantedtextlabelInformation about how expected volatility was determined, share options grantedDisclosure: IFRS 2.47 a (ii)
documentationInformation about how the expected volatility used for pricing share options granted was determined, including an explanation of the extent to which expected volatility was based on historical volatility.
ifrs-fullInformationAboutHowFairValueWasMeasuredShareOptionsGrantedtextlabelInformation about how fair value was measured, share options grantedDisclosure: IFRS 2.47 a
documentationInformation on how the fair value of share options granted was measured.
ifrs-fullInformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGrantedtextlabelInformation about how fair was determined if not on basis of observable market, other equity instruments grantedDisclosure: IFRS 2.47 b (i)
documentationInformation about how the fair value was determined for other equity instruments granted (ie other than share options) if it was not measured on the basis of an observable market price.
ifrs-fullInformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssetstextlabelInformation about how lessor manages risk associated with rights it retains in underlying assetsDisclosure: IFRS 16.92 b
documentationInformation about how the lessor manages the risk associated with the rights it retains in underlying assets.
ifrs-fullInformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDeterminedtextlabelInformation about how maximum exposure to loss from interests in structured entities is determinedDisclosure: IFRS 12.29 c
documentationInformation about how the amount that best represents the entity’s maximum exposure to loss from its interests in structured entities is determined. [Refer: Maximum exposure to loss from interests in structured entities]
ifrs-fullInformationAboutHowMaximumExposureToLossIsDeterminedtextlabelInformation about how maximum exposure to loss from continuing involvement is determinedDisclosure: IFRS 7.42E c
documentationInformation about how the amount of the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets is determined. [Refer: Maximum exposure to loss from continuing involvement; Financial assets]
ifrs-fullInformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptionstextlabelInformation about lessee’s exposure arising from extension options and termination optionsExample: IFRS 16.59 b (ii)
documentationInformation about the lessee’s exposure arising from extension options and termination options.
ifrs-fullInformationAboutLesseesExposureArisingFromResidualValueGuaranteestextlabelInformation about lessee’s exposure arising from residual value guaranteesExample: IFRS 16.59 b (iii)
documentationInformation about the lessee’s exposure arising from residual value guarantees. Residual value guarantee is a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount.
ifrs-fullInformationAboutLesseesExposureArisingFromVariableLeasePaymentstextlabelInformation about lessee’s exposure arising from variable lease paymentsExample: IFRS 16.59 b (i)
documentationInformation about the lessee’s exposure arising from variable lease payments. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.
ifrs-fullInformationAboutMajorCustomerstextlabelInformation about major customersDisclosure: IFRS 8.34
documentationInformation about the entity’s major customers and the extent of the entity’s reliance on them.
ifrs-fullInformationAboutMarketForFinancialInstrumentstextlabelInformation about market for financial instrumentsDisclosure: Expiry date 2023-01-01 IFRS 7.30 c
documentationInformation about the market for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]
ifrs-fullInformationAboutNatureOfLesseesLeasingActivitiestextlabelInformation about nature of lessee’s leasing activitiesExample: IFRS 16.59 a
documentationInformation about the nature of the lessee’s leasing activities.
ifrs-fullInformationAboutNatureOfLessorsLeasingActivitiestextlabelInformation about nature of lessor’s leasing activitiesDisclosure: IFRS 16.92 a
documentationInformation about the nature of the lessor’s leasing activities.
ifrs-fullInformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstrumentstextlabelInformation about objectives, policies and processes for managing entity’s obligation to repurchase or redeem puttable financial instrumentsDisclosure: IAS 1.136 A b
documentationInformation about the entity’s objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Financial instruments, class [member]]
ifrs-fullInformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiabilitytextlabelInformation about potential exposure to future cash outflows not reflected in measurement of lease liabilityExample: IFRS 16.59 b
documentationInformation about the lessee’s potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities]
ifrs-fullInformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatorytext blocklabelInformation about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]Disclosure: IFRS 15.115
documentationThe disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers]
ifrs-fullInformationAboutRestrictionsOrCovenantsImposedByLeasesOnLesseetextlabelInformation about restrictions or covenants imposed by leases on lesseeExample: IFRS 16.59 c
documentationInformation about the restrictions or covenants imposed by leases on the lessee.
ifrs-fullInformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssetstextlabelInformation about risk management strategy for rights that lessor retains in underlying assetsDisclosure: IFRS 16.92 b
documentationInformation about the risk management strategy for the rights that the lessor retains in underlying assets, including any means by which the lessor reduces that risk.
ifrs-fullInformationAboutSaleAndLeasebackTransactionstextlabelInformation about sale and leaseback transactionsExample: IFRS 16.59 d
documentationInformation about the sale and leaseback transactions.
ifrs-fullInformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntitytextlabelInformation about significant judgements and assumptions made in determining that entity is investment entityDisclosure: IFRS 12.9 A
documentationInformation about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]]
ifrs-fullInformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResetstextlabelInformation about ultimate risk management strategy in relation to hedging relationships that entity frequently resetsDisclosure: IFRS 7.23C b (i)
documentationInformation about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.
ifrs-fullInformationAboutWhereUserOfFinancialStatementsCanObtainAnyPubliclyAvailableIFRS9InformationThatIsNotProvidedInConsolidatedFinancialStatementstextlabelInformation about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statementsDisclosure: Expiry date 2023-01-01 IFRS 4.39H
documentationInformation about where a user of financial statements can obtain any publicly available IFRS 9 information that relates to an entity within the group that is not provided in the consolidated financial statements for the relevant reporting period.
ifrs-fullInformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstrumentstextlabelInformation about whether and how entity intends to dispose of financial instrumentsDisclosure: Expiry date 2023-01-01 IFRS 7.30 d
documentationInformation about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]
ifrs-fullInformationHowFairValueWasMeasuredOtherEquityInstrumentsGrantedtextlabelInformation how fair value was measured, other equity instruments grantedDisclosure: IFRS 2.47 b
documentationInformation about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured.
ifrs-fullInformationOnEntitysWriteoffPolicytextlabelInformation on entity’s write-off policyDisclosure: IFRS 7.35F e
documentationInformation on an entity’s write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity.
ifrs-fullInformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9textlabelInformation on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9Disclosure: IFRS 7.42 J a
documentationInformation on how the entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as a result of applying IFRS 9.
ifrs-fullInformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssetstextlabelInformation on how entity determined that financial assets are credit-impaired financial assetsDisclosure: IFRS 7.35F d
documentationInformation on how an entity determined that financial assets are credit-impaired financial assets.
ifrs-fullInformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognitiontextlabelInformation on how entity determined whether credit risk of financial instruments has increased significantly since initial recognitionDisclosure: IFRS 7.35F a
documentationInformation on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]]
ifrs-fullInformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17textlabelInformation on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.C33 a
documentationInformation on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17.
ifrs-fullInformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangementstextlabelInformation on how incremental fair value granted was measured, modified share-based payment arrangementsDisclosure: IFRS 2.47 c (iii)
documentationInformation about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Share-based payment arrangements [member]]
ifrs-fullInformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasistextlabelInformation on how instruments were grouped if expected credit losses were measured on collective basisDisclosure: IFRS 7.35F c
documentationInformation on how the instruments were grouped if expected credit losses were measured on a collective basis.
ifrs-fullInformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenAppliedtextlabelInformation on how requirements for modification of contractual cash flows of financial assets have been appliedDisclosure: IFRS 7.35F f
documentationInformation on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses.
ifrs-fullInformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGrantedtextlabelInformation whether and how expected dividends were incorporated into measurement of fair value, other equity instruments grantedDisclosure: IFRS 2.47 b (ii)
documentationInformation about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie other than share options).
ifrs-fullInformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGrantedtextlabelInformation whether and how other features were incorporated into measurement of fair value, other equity instruments grantedDisclosure: IFRS 2.47 b (iii)
documentationInformation about whether and how other features of other equity instruments granted (ie other than share options) were incorporated into the measurement of fair value of these equity instruments.
ifrs-fullInformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGrantedtextlabelInformation whether and how other features were incorporated into measurement of fair value, share options grantedDisclosure: IFRS 2.47 a (iii)
documentationInformation about whether and how other features of option grant (such as a market condition) were incorporated into the measurement of the fair value of options granted.
ifrs-fullInformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirementstextlabelInformation whether entity complied with any externally imposed capital requirementsDisclosure: IAS 1.135 d
documentationInformation about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [member]]
ifrs-fullInformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUsetextlabelInformation whether recoverable amount of asset is fair value less costs of disposal or value in useDisclosure: IAS 36.130 e
documentationInformation about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Cash-generating units [member]]
ifrs-fullInitiallyAppliedIFRSsAxisaxislabelInitially applied IFRSs [axis]Disclosure: IAS 8.28
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInitiallyAppliedIFRSsMembermember [default]labelInitially applied IFRSs [member]Disclosure: IAS 8.28
documentationThis member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the "Initially applied IFRSs" axis if no other member is used. [Refer: IFRSs [member]]
ifrs-fullInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17AxisaxislabelInputs to methods used to measure contracts within scope of IFRS 17 [axis]Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Membermember [default]labelInputs to methods used to measure contracts within scope of IFRS 17 [member]Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThis member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the "Inputs to methods used to measure contracts within scope of IFRS 17" axis if no other member is used.
ifrs-fullInputToMethodUsedToMeasureContractsWithinScopeOfIFRS17X.XX instantlabelInput to method used to measure contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThe value of an input to a method used to measure contracts within the scope of IFRS 17.
ifrs-fullInsuranceContractsAxisaxislabelInsurance contracts [axis]Disclosure: Effective 2023-01-01 IFRS 17.100 c, Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.106, Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInsuranceContractsByComponentsAxisaxislabelInsurance contracts by components [axis]Disclosure: Effective 2023-01-01 IFRS 17.100 c, Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.107
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInsuranceContractsByComponentsMembermember [default]labelInsurance contracts by components [member]Disclosure: Effective 2023-01-01 IFRS 17.100 c, Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.107
documentationThis member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the "Insurance contracts by components" axis if no other member is used. [Refer: Insurance contracts [member]]
ifrs-fullInsuranceContractsByRemainingCoverageAndIncurredClaimsAxisaxislabelInsurance contracts by remaining coverage and incurred claims [axis]Disclosure: Effective 2023-01-01 IFRS 17.100
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInsuranceContractsByRemainingCoverageAndIncurredClaimsMembermember [default]labelInsurance contracts by remaining coverage and incurred claims [member]Disclosure: Effective 2023-01-01 IFRS 17.100
documentationThis member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also represents the standard value for the "Insurance contracts by remaining coverage and incurred claims" axis if no other member is used. [Refer: Insurance contracts [member]]
ifrs-fullInsuranceContractsIssuedMembermemberlabelInsurance contracts issued [member]Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98
documentationThis member stands for insurance contracts issued. [Refer: Insurance contracts [member]]
ifrs-fullInsuranceContractsIssuedThatAreAssetsX instant, debitlabelInsurance contracts issued that are assetsDisclosure: Effective 2023-01-01 IAS 1.54 da, Disclosure: Effective 2023-01-01 IFRS 17.78 a
documentationThe amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]
ifrs-fullInsuranceContractsIssuedThatAreLiabilitiesX instant, creditlabelInsurance contracts issued that are liabilitiesDisclosure: Effective 2023-01-01 IAS 1.54 ma, Disclosure: Effective 2023-01-01 IFRS 17.78 b
documentationThe amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]
ifrs-fullInsuranceContractsLiabilityAssetX instant, creditlabelInsurance contracts liability (asset)Disclosure: Effective 2023-01-01 IFRS 17.99 b
documentationThe amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [member]]
periodStartLabelInsurance contracts liability (asset) at beginning of period
periodEndLabelInsurance contracts liability (asset) at end of period
ifrs-fullInsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeX instant, creditlabelInsurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive incomeDisclosure: Effective 2023-01-01 IFRS 17.113 c
documentationThe amount of the insurance contracts liability (asset) at the date of the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features to which the change applied. [Refer: Insurance contracts liability (asset)]
ifrs-fullInsuranceContractsMembermember [default]labelTypes of insurance contracts [member]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThis member stands for contracts under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. It also represents the standard value for the "Types of insurance contracts" axis if no other member is used.
ifrs-fullInsuranceContractsMember2017member [default]labelInsurance contracts [member]Disclosure: Effective 2023-01-01 IFRS 17.100 c, Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.106, Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109
documentationThis member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the "Insurance contracts" axis if no other member is used.
ifrs-fullInsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMembermemberlabelInsurance contracts other than those to which premium allocation approach has been applied [member]Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.106, Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109
documentationThis member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
ifrs-fullInsuranceContractsThatAreAssetsX instant, debitlabelInsurance contracts that are assetsDisclosure: Effective 2023-01-01 IFRS 17.99 b
documentationThe amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [member]]
periodStartLabelInsurance contracts that are assets at beginning of period
periodEndLabelInsurance contracts that are assets at end of period
ifrs-fullInsuranceContractsThatAreLiabilitiesX instant, creditlabelInsurance contracts that are liabilitiesDisclosure: Effective 2023-01-01 IFRS 17.99 b
documentationThe amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [member]]
periodStartLabelInsurance contracts that are liabilities at beginning of period
periodEndLabelInsurance contracts that are liabilities at end of period
ifrs-fullInsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMembermemberlabelInsurance contracts to which premium allocation approach has been applied [member]Disclosure: Effective 2023-01-01 IFRS 17.100 c
documentationThis member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
ifrs-fullInsuranceExpenseX duration, debitlabelInsurance expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from purchased insurance.
ifrs-fullInsuranceFinanceIncomeExpensesX duration, creditlabelInsurance finance income (expenses)Disclosure: Effective 2023-01-01 IFRS 17.110
documentationThe amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17.
ifrs-fullInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstractlabelInsurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]
ifrs-fullInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration, creditlabelInsurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before taxDisclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.80 b, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration, creditlabelInsurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of taxDisclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.80 b, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLossX duration, creditlabelInsurance finance income (expenses) from insurance contracts issued recognised in profit or lossDisclosure: Effective 2023-01-01 IAS 1.82 bb, Disclosure: Effective 2023-01-01 IFRS 17.80 b
documentationThe amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullInsuranceRevenueX duration, creditlabelInsurance revenueDisclosure: Effective 2023-01-01 IAS 1.82 a (ii), Disclosure: Effective 2023-01-01 IFRS 17.106, Disclosure: Effective 2023-01-01 IFRS 17.80 a
documentationThe amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]
totalLabelTotal insurance revenue
ifrs-fullInsuranceRevenueAbstractlabelInsurance revenue [abstract]
ifrs-fullInsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlowsX duration, creditlabelInsurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flowsDisclosure: Effective 2023-01-01 IFRS 17.106 b
documentationThe amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows. [Refer: Insurance revenue; Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
ifrs-fullInsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageX duration, creditlabelInsurance revenue, amounts relating to changes in liability for remaining coverageDisclosure: Effective 2023-01-01 IFRS 17.106 a
documentationThe amount of insurance revenue recognised in the period related to the changes in the liability for remaining coverage. [Refer: Insurance revenue; Net liabilities or assets for remaining coverage excluding loss component [member]]
totalLabelTotal insurance revenue, amounts relating to changes in liability for remaining coverage
ifrs-fullInsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstractlabelInsurance revenue, amounts relating to changes in liability for remaining coverage [abstract]
ifrs-fullInsuranceRevenueChangeInRiskAdjustmentForNonfinancialRiskX duration, creditlabelInsurance revenue, change in risk adjustment for non-financial riskDisclosure: Effective 2023-01-01 IFRS 17.106 a (ii)
documentationThe amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b) of IFRS 17. [Refer: Insurance revenue; Risk adjustment for non-financial risk [member]]
ifrs-fullInsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServicesX duration, creditlabelInsurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract servicesDisclosure: Effective 2023-01-01 IFRS 17.106 a (iii)
documentationThe amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or loss because of the transfer of insurance contract services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]]
ifrs-fullInsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriodX duration, creditlabelInsurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of periodDisclosure: Effective 2023-01-01 IFRS 17.106 a (i)
documentationThe amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued]
ifrs-fullInsuranceRevenueOtherAmountsX duration, creditlabelInsurance revenue, other amountsDisclosure: Effective 2023-01-01 IFRS 17.106 a (iv)
documentationThe amount of insurance revenue recognised in the period related to other amounts, if any, for example experience adjustments for premium receipts other than those that relate to future service, as specified in paragraph B124(d) of IFRS 17. [Refer: Insurance revenue]
ifrs-fullInsuranceRiskMembermemberlabelInsurance risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)
documentationThis member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]]
ifrs-fullInsuranceServiceExpensesFromInsuranceContractsIssued(X) duration, debitlabelInsurance service expenses from insurance contracts issuedDisclosure: Effective 2023-01-01 IAS 1.82 ab, Disclosure: Effective 2023-01-01 IFRS 17.80 a
documentationThe amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]]
negatedLabelInsurance service expenses from insurance contracts issued
ifrs-fullInsuranceServiceResultX duration, creditlabelInsurance service resultDisclosure: Effective 2023-01-01 IFRS 17.80 a
documentationThe amount comprising insurance revenue and insurance service expenses. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued; Income (expenses) from reinsurance contracts held, other than finance income (expenses)]
totalLabelTotal insurance service result
ifrs-fullInsuranceServiceResultAbstractlabelInsurance service result [abstract]
ifrs-fullIntangibleAssetFairValueUsedAsDeemedCostX instant, debitlabelIntangible asset fair value used as deemed costDisclosure: IFRS 1.30
documentationThe amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsAcquiredByWayOfGovernmentGrantX instant, debitlabelIntangible assets acquired by way of government grantDisclosure: IAS 38.122 c (ii)
documentationThe amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValueX instant, debitlabelIntangible assets acquired by way of government grant, fair value initially recognisedDisclosure: IAS 38.122 c (i)
documentationThe initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsAndGoodwillX instant, debitlabelIntangible assets and goodwillCommon practice: IAS 1.55
documentationThe amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]
totalLabelTotal intangible assets and goodwill
periodStartLabelIntangible assets and goodwill at beginning of period
periodEndLabelIntangible assets and goodwill at end of period
ifrs-fullIntangibleAssetsAndGoodwillAbstractlabelIntangible assets and goodwill [abstract]
ifrs-fullIntangibleAssetsAndGoodwillMembermember [default]labelIntangible assets and goodwill [member]Common practice: IAS 38.118
documentationThis member stands for intangible assets and goodwill. It also represents the standard value for the "Classes of intangible assets and goodwill" axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsMaterialToEntityX instant, debitlabelIntangible assets material to entityDisclosure: IAS 38.122 b
documentationThe amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsMaterialToEntityAxisaxislabelIntangible assets material to entity [axis]Disclosure: IAS 38.122 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullIntangibleAssetsMaterialToEntityMembermember [default]labelIntangible assets material to entity [member]Disclosure: IAS 38.122 b
documentationThis member stands for intangible assets material to the entity. It also represents the standard value for the "Intangible assets material to entity" axis if no other member is used. [Refer: Intangible assets material to entity]
ifrs-fullIntangibleAssetsOtherThanGoodwillX instant, debitlabelIntangible assets other than goodwillDisclosure: IAS 1.54 c, Disclosure: IAS 38.118 e
documentationThe amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
totalLabelTotal intangible assets other than goodwill
periodStartLabelIntangible assets other than goodwill at beginning of period
periodEndLabelIntangible assets other than goodwill at end of period
ifrs-fullIntangibleAssetsOtherThanGoodwillAbstractlabelIntangible assets other than goodwill [abstract]
ifrs-fullIntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssetsX instant, debitlabelIntangible assets other than goodwill, revalued assets, at costDisclosure: IAS 38.124 a (iii)
documentationThe amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssetsX instant, debitlabelIntangible assets other than goodwill, revalued assetsDisclosure: IAS 38.124 a (ii)
documentationThe amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsOtherThanGoodwillMembermemberlabelIntangible assets other than goodwill [member]Example: IAS 36.127, Disclosure: IAS 38.118, Example: IFRS 16.53
documentationThis member stands for intangible assets other than goodwill. It also represents the standard value for the "Classes of intangible assets other than goodwill" axis if no other member is used. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsOtherThanGoodwillRevaluationSurplusX instant, creditlabelIntangible assets other than goodwill, revaluation surplusDisclosure: IAS 38.124 b
documentationThe amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus]
ifrs-fullIntangibleAssetsPledgedAsSecurityForLiabilitiesX instant, debitlabelIntangible assets pledged as security for liabilitiesDisclosure: IAS 38.122 d
documentationThe amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfersX instant, debitlabelIntangible assets relating to insurance contracts acquired in business combinations or portfolio transfersExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG23 b
documentationThe amount of intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers. [Refer: Business combinations [member]; Intangible assets other than goodwill; Types of insurance contracts [member]]
ifrs-fullIntangibleAssetsUnderDevelopmentX instant, debitlabelIntangible assets under developmentExample: IAS 38.119 g
documentationThe amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsUnderDevelopmentMembermemberlabelIntangible assets under development [member]Example: IAS 38.119 g
documentationThis member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsWhoseTitleIsRestrictedX instant, debitlabelIntangible assets whose title is restrictedDisclosure: IAS 38.122 d
documentationThe amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeX instant, debitlabelIntangible assets with indefinite useful lifeDisclosure: IAS 36.134 b, Disclosure: IAS 36.135 b, Disclosure: IAS 38.122 a
documentationThe amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]
ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeAxisaxislabelIntangible assets with indefinite useful life [axis]Disclosure: IAS 38.122 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeMembermember [default]labelIntangible assets with indefinite useful life [member]Disclosure: IAS 38.122 a
documentationThis member stands for intangible assets with an indefinite useful life. It also represents the standard value for the "Intangible assets with indefinite useful life" axis if no other member is used. [Refer: Intangible assets with indefinite useful life]
ifrs-fullIntangibleExplorationAndEvaluationAssetsX instant, debitlabelIntangible exploration and evaluation assetsCommon practice: IAS 38.119, Disclosure: IFRS 6.25
documentationThe amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]]
ifrs-fullIntangibleExplorationAndEvaluationAssetsMembermemberlabelIntangible exploration and evaluation assets [member]Disclosure: IFRS 6.25
documentationThis member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
ifrs-fullInterestCostsAbstractlabelInterest costs [abstract]
ifrs-fullInterestCostsCapitalisedX durationlabelInterest costs capitalisedCommon practice: IAS 1.112 c
documentationThe 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.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullInterestCostsIncurredX durationlabelInterest costs incurredCommon practice: IAS 1.112 c
documentationThe amount of interest costs that an entity incurs.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
totalLabelTotal interest costs incurred
ifrs-fullInterestExpenseX duration, debitlabelInterest expenseDisclosure: IFRS 12.B13 f, Disclosure: IFRS 8.23 d, Disclosure: IFRS 8.28 e
documentationThe amount of expense arising from interest.
ifrs-fullInterestExpenseDefinedBenefitPlansX duration, debitlabelInterest expense, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of interest expense arising from defined benefit plans. [Refer: Interest expense; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
ifrs-fullInterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLossX duration, debitlabelInterest expense for financial liabilities not at fair value through profit or lossDisclosure: IFRS 7.20 b
documentationThe amount of interest expense for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Interest expense; Financial liabilities]
ifrs-fullInterestExpenseIncomeDefinedBenefitPlansX duration, debitlabelInterest expense (income), defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of interest expense (income) arising from defined benefit plans. [Refer: Interest income (expense); Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
netLabelNet interest expense (income), defined benefit plans
ifrs-fullInterestExpenseIncomeDefinedBenefitPlansAbstractlabelInterest expense (income), defined benefit plans [abstract]
ifrs-fullInterestExpenseIncomeNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from interest expense (income)Disclosure: IAS 19.141 b
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]
commentaryGuidanceInterest expense on the defined benefit obligation represents an increase in net defined benefit liability and should be tagged with a positive value. Interest income on the plan assets represents a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value. Interest on the effect of the asset ceiling represents an increase in net defined benefit liability and should be tagged with a positive value.
ifrs-fullInterestExpenseOnBankLoansAndOverdraftsX duration, debitlabelInterest expense on bank loans and overdraftsCommon practice: IAS 1.112 c
documentationThe amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]
ifrs-fullInterestExpenseOnBondsX duration, debitlabelInterest expense on bondsCommon practice: IAS 1.112 c
documentationThe amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]
ifrs-fullInterestExpenseOnBorrowingsX duration, debitlabelInterest expense on borrowingsCommon practice: IAS 1.112 c
documentationThe amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]
ifrs-fullInterestExpenseOnDebtInstrumentsIssuedX duration, debitlabelInterest expense on debt instruments issuedCommon practice: IAS 1.112 c
documentationThe amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]
ifrs-fullInterestExpenseOnDepositsFromBanksX duration, debitlabelInterest expense on deposits from banksCommon practice: IAS 1.112 c
documentationThe amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]
ifrs-fullInterestExpenseOnDepositsFromCustomersX duration, debitlabelInterest expense on deposits from customersCommon practice: IAS 1.112 c
documentationThe amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]
ifrs-fullInterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLossX duration, debitlabelInterest expense on financial liabilities designated at fair value through profit or lossCommon practice: IAS 1.112 c
documentationThe amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullInterestExpenseOnFinancialLiabilitiesHeldForTradingX duration, debitlabelInterest expense on financial liabilities held for tradingCommon practice: IAS 1.112 c
documentationThe amount of interest expense on financial liabilities held for trading. [Refer: Interest expense; Financial liabilities at fair value through profit or loss that meet definition of held for trading]
ifrs-fullInterestExpenseOnLeaseLiabilitiesX duration, debitlabelInterest expense on lease liabilitiesDisclosure: IFRS 16.53 b
documentationThe amount of interest expense on lease liabilities. [Refer: Lease liabilities]
ifrs-fullInterestExpenseOnLiabilitiesDueToCentralBanksX duration, debitlabelInterest expense on liabilities due to central banksCommon practice: IAS 1.112 c
documentationThe amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]
ifrs-fullInterestExpenseOnOtherFinancialLiabilitiesX duration, debitlabelInterest expense on other financial liabilitiesCommon practice: IAS 1.112 c
documentationThe amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]
ifrs-fullInterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLentX duration, debitlabelInterest expense on repurchase agreements and cash collateral on securities lentCommon practice: IAS 1.112 c
documentationThe amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent]
ifrs-fullInterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstractlabelInterest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
ifrs-fullInterestIncomeDefinedBenefitPlans(X) duration, creditlabelInterest income, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of interest income arising from defined benefit plans. [Refer: Interest income; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
negatedLabelInterest income, defined benefit plans
ifrs-fullInterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCostX duration, creditlabelInterest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income categoryDisclosure: IFRS 7.12C b
documentationThe amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense); Financial assets at amortised cost]
ifrs-fullInterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9X duration, creditlabelInterest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9Disclosure: IFRS 7.42 N b
documentationThe amount of interest revenue (expense) recognised for financial assets that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]
ifrs-fullInterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9X duration, creditlabelInterest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9Disclosure: IFRS 7.42 N b
documentationThe amount of interest revenue (expense) recognised for financial liabilities that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]
ifrs-fullInterestIncomeForFinancialAssetsMeasuredAtAmortisedCostX duration, creditlabelInterest revenue for financial assets measured at amortised costDisclosure: IFRS 7.20 b
documentationThe amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost]
ifrs-fullInterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLossX duration, creditlabelInterest income for financial assets not at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.20 b
documentationThe amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]
ifrs-fullInterestIncomeOnAvailableforsaleFinancialAssetsX duration, creditlabelInterest income on available-for-sale financial assetsCommon practice: Expiry date 2023-01-01 IAS 1.112 c
documentationThe amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]
ifrs-fullInterestIncomeOnCashAndBankBalancesAtCentralBanksX duration, creditlabelInterest income on cash and bank balances at central banksCommon practice: IAS 1.112 c
documentationThe amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks]
ifrs-fullInterestIncomeOnCashAndCashEquivalentsX duration, creditlabelInterest income on cash and cash equivalentsCommon practice: IAS 1.112 c
documentationThe amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]
ifrs-fullInterestIncomeOnDebtInstrumentsHeldX duration, creditlabelInterest income on debt instruments heldCommon practice: IAS 1.112 c
documentationThe amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]
ifrs-fullInterestIncomeOnDepositsX duration, creditlabelInterest income on depositsCommon practice: IAS 1.112 c
documentationThe amount of interest income on deposits. [Refer: Interest income]
ifrs-fullInterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLossX duration, creditlabelInterest income on financial assets designated at fair value through profit or lossCommon practice: IAS 1.112 c
documentationThe amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullInterestIncomeOnFinancialAssetsHeldForTradingX duration, creditlabelInterest income on financial assets held for tradingCommon practice: IAS 1.112 c
documentationThe amount of interest income on financial assets held for trading. [Refer: Interest income; Financial assets at fair value through profit or loss, classified as held for trading]
ifrs-fullInterestIncomeOnHeldtomaturityInvestmentsX duration, creditlabelInterest income on held-to-maturity investmentsCommon practice: Expiry date 2023-01-01 IAS 1.112 c
documentationThe amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]
ifrs-fullInterestIncomeOnImpairedFinancialAssetsAccruedX duration, creditlabelInterest income on impaired financial assets accruedDisclosure: Expiry date 2023-01-01 IFRS 7.20 d
documentationThe amount of income arising from interest on impaired financial assets accrued after impairment using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. [Refer: Interest income]
ifrs-fullInterestIncomeOnImpairedFinancialAssetsAccruedAbstractlabelInterest income on impaired financial assets accrued [abstract]
ifrs-fullInterestIncomeOnLoansAndAdvancesToBanksX duration, creditlabelInterest income on loans and advances to banksCommon practice: IAS 1.112 c
documentationThe amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]
ifrs-fullInterestIncomeOnLoansAndAdvancesToCustomersX duration, creditlabelInterest income on loans and advances to customersCommon practice: IAS 1.112 c
documentationThe amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]
ifrs-fullInterestIncomeOnLoansAndReceivablesX duration, creditlabelInterest income on loans and receivablesCommon practice: Expiry date 2023-01-01 IAS 1.112 c
documentationThe amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]
ifrs-fullInterestIncomeOnOtherFinancialAssetsX duration, creditlabelInterest income on other financial assetsCommon practice: IAS 1.112 c
documentationThe amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]
ifrs-fullInterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedX duration, creditlabelInterest income on reverse repurchase agreements and cash collateral on securities borrowedCommon practice: IAS 1.112 c
documentationThe amount of interest income on reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Interest income; Reverse repurchase agreements and cash collateral on securities borrowed]
ifrs-fullInterestIncomeReimbursementRightsX duration, debitlabelIncrease in reimbursement rights related to defined benefit obligation, resulting from interest incomeDisclosure: IAS 19.141 b
documentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights related to defined benefit obligation, at fair value]
ifrs-fullInterestPaidClassifiedAsFinancingActivities(X) duration, creditlabelInterest paid, classified as financing activitiesDisclosure: IAS 7.31
documentationThe cash outflow for interest paid, classified as financing activities.
negatedTerseLabelInterest paid
ifrs-fullInterestPaidClassifiedAsInvestingActivities(X) duration, creditlabelInterest paid, classified as investing activitiesDisclosure: IAS 7.31
documentationThe cash outflow for interest paid, classified as investing activities.
negatedTerseLabelInterest paid
ifrs-fullInterestPaidClassifiedAsOperatingActivities(X) duration, creditlabelInterest paid, classified as operating activitiesDisclosure: IAS 7.31
documentationThe cash outflow for interest paid, classified as operating activities.
negatedTerseLabelInterest paid
ifrs-fullInterestPayableX instant, creditlabelInterest payableCommon practice: IAS 1.112 c
documentationThe amount of interest recognised as a liability.
ifrs-fullInterestRateBenchmarkReformPhase2MembermemberlabelInterest Rate Benchmark Reform-Phase 2 [member]Disclosure: Expiry date 2023-01-01 IAS 39.108H, Disclosure: Expiry date 2023-01-01 IFRS 16.C1B, Disclosure: Expiry date 2023-01-01 IFRS 4.50, Disclosure: Expiry date 2023-01-01 IFRS 9.7.1.10
documentationThis member stands for Interest Rate Benchmark Reform-Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) issued in August 2020.
ifrs-fullInterestRateBenchmarksAxisaxislabelInterest rate benchmarks [axis]Disclosure: IFRS 7.24 J b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInterestRateBenchmarksMembermember [default]labelInterest rate benchmarks [member]Disclosure: IFRS 7.24 J b
documentationThis member stands for all interest rate benchmarks. It also represents the standard value for the "Interest rate benchmarks" axis if no other member is used.
ifrs-fullInterestRateMeasurementInputMembermemberlabelInterest rate, measurement input [member]Example: IFRS 13.B36 a
documentationThis member stands for an interest rate used as a measurement input.
ifrs-fullInterestRateRiskMembermemberlabelInterest rate risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: IFRS 7 – Defined terms
documentationThis member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]
ifrs-fullInterestRateSwapContractMembermemberlabelInterest rate swap contract [member]Common practice: IAS 1.112 c
documentationThis member stands for an interest rate swap contract. [Refer: Swap contract [member]]
ifrs-fullInterestRateTypesMembermember [default]labelInterest rate types [member]Common practice: IFRS 7.39
documentationThis member stands for all types of interest rates. It also represents the standard value for the "Types of interest rates" axis if no other member is used. [Refer: Interest rate risk [member]]
ifrs-fullInterestReceivableX instant, debitlabelInterest receivableCommon practice: IAS 1.112 c
documentationThe amount of interest recognised as a receivable.
ifrs-fullInterestReceivedClassifiedAsInvestingActivitiesX duration, debitlabelInterest received, classified as investing activitiesDisclosure: IAS 7.31
documentationThe cash inflow from interest received, classified as investing activities.
terseLabelInterest received
ifrs-fullInterestReceivedClassifiedAsOperatingActivitiesX duration, debitlabelInterest received, classified as operating activitiesDisclosure: IAS 7.31
documentationThe cash inflow from interest received, classified as operating activities.
terseLabelInterest received
ifrs-fullInterestRevenueCalculatedUsingEffectiveInterestMethodX duration, creditlabelInterest revenue calculated using effective interest methodDisclosure: IAS 1.82 a, Disclosure: Effective 2023-01-01 IAS 1.82 a (i)
documentationThe amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue]
ifrs-fullInterestRevenueExpenseX duration, creditlabelInterest income (expense)Common practice: IAS 1.85, Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 e
documentationThe amount of income or expense arising from interest. [Refer: Interest expense; Interest income]
ifrs-fullInterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration, creditlabelInterest revenue for financial assets measured at fair value through other comprehensive incomeDisclosure: IFRS 7.20 b
documentationThe amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer: Revenue; Financial assets measured at fair value through other comprehensive income]
ifrs-fullInternalCreditGradesAxisaxislabelInternal credit grades [axis]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG25 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInternalCreditGradesMembermemberlabelInternal credit grades [member]Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG25 b
documentationThis member stands for credit grades that have been developed by the entity itself.
ifrs-fullInternallyGeneratedMembermemberlabelInternally generated [member]Disclosure: IAS 38.118
documentationThis member stands for items that have been internally generated by the entity.
ifrs-fullIntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011X instant, creditlabelIntrinsic value of liabilities from share-based payment transactions for which counterparty’s right to cash or other assets vestedDisclosure: IFRS 2.51 b (ii)
documentationThe intrinsic value of liabilities arising from share-based transactions for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services, for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights).
ifrs-fullInventoriesX instant, debitlabelCurrent inventoriesDisclosure: IAS 1.54 g, Example: IAS 1.68, Disclosure: IAS 2.36 b
documentationThe amount of current inventories. [Refer: Inventories]
totalLabelTotal current inventories
ifrs-fullInventoriesAtFairValueLessCostsToSellX instant, debitlabelInventories, at fair value less costs to sellDisclosure: IAS 2.36 c
documentationThe amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]
ifrs-fullInventoriesAtNetRealisableValueX instant, debitlabelInventories, at net realisable valueCommon practice: IAS 2.36
documentationThe amount of inventories carried at net realisable value. [Refer: Inventories]
ifrs-fullInventoriesPledgedAsSecurityForLiabilitiesX instant, debitlabelInventories pledged as security for liabilitiesDisclosure: IAS 2.36 h
documentationThe amount of inventories pledged as security for liabilities. [Refer: Inventories]
ifrs-fullInventoriesTotalX instant, debitlabelInventoriesDisclosure: IAS 1.54 g
documentationThe amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land]
ifrs-fullInventoryCostFormulastextlabelDescription of inventory cost formulasDisclosure: IAS 2.36 a
documentationThe description of the cost formulas used to measure inventory. [Refer: Inventories]
ifrs-fullInventoryRecognisedAsOfAcquisitionDateX instant, debitlabelInventory recognised as of acquisition dateExample: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]
ifrs-fullInventoryWritedown2011X durationlabelInventory write-downDisclosure: IAS 1.98 a, Disclosure: IAS 2.36 e
documentationThe amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullInvestmentAccountedForUsingEquityMethodX instant, debitlabelInvestments accounted for using equity methodDisclosure: IAS 1.54 e, Disclosure: IFRS 12.B16, Disclosure: IFRS 8.24 a
documentationThe 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]]
totalLabelTotal investments accounted for using equity method
ifrs-fullInvestmentContractsLiabilitiesX instant, creditlabelInvestment contracts liabilitiesCommon practice: IAS 1.55
documentationThe amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.
ifrs-fullInvestmentFundsAmountContributedToFairValueOfPlanAssetsX instant, debitlabelInvestment funds, amount contributed to fair value of plan assetsExample: IAS 19.142 f
documentationThe amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]]
ifrs-fullInvestmentFundsMembermemberlabelInvestment funds [member]Example: IFRS 12.B23 c
documentationThis member stands for investment funds.
ifrs-fullInvestmentFundsPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelInvestment funds, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 f
documentationThe percentage investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]] [Contrast: Investment funds, amount contributed to fair value of plan assets]
ifrs-fullInvestmentIncomeX duration, creditlabelInvestment incomeCommon practice: IAS 1.85, Disclosure: IAS 26.35 b (iii)
documentationThe amount of investment income, such as interest and dividends.
ifrs-fullInvestmentPropertyX instant, debitlabelInvestment propertyDisclosure: IAS 1.54 b, Disclosure: IAS 40.76, Disclosure: IAS 40.79 d
documentationThe 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.
totalLabelTotal investment property
periodStartLabelInvestment property at beginning of period
periodEndLabelInvestment property at end of period
ifrs-fullInvestmentPropertyAbstractlabelInvestment property [abstract]
ifrs-fullInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSaleX instant, debitlabelInvestment property carried at cost or in accordance with IFRS 16 within fair value model, at time of saleDisclosure: IAS 40.78 d (ii)
documentationThe amount at the time of the sale of investment property carried at cost or in accordance with IFRS 16 within fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
ifrs-fullInvestmentPropertyCompletedX instant, debitlabelInvestment property completedCommon practice: IAS 1.112 c
documentationThe amount of investment property whose construction or development is complete. [Refer: Investment property]
ifrs-fullInvestmentPropertyCompletedMembermemberlabelInvestment property completed [member]Common practice: IAS 1.112 c
documentationThis member stands for completed investment property. [Refer: Investment property completed]
ifrs-fullInvestmentPropertyFairValueUsedAsDeemedCostX instant, debitlabelInvestment property fair value used as deemed costDisclosure: IFRS 1.30
documentationThe amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property]
ifrs-fullInvestmentPropertyMembermemberlabelInvestment property [member]Common practice: IAS 1.112 c, Example: IFRS 13.94, Example: IFRS 13.IE60
documentationThis member stands for investment property. It also represents the standard value for the "Types of investment property" axis if no other member is used. [Refer: Investment property]
ifrs-fullInvestmentPropertyUnderConstructionOrDevelopmentX instant, debitlabelInvestment property under construction or developmentCommon practice: IAS 1.112 c
documentationThe amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]
ifrs-fullInvestmentPropertyUnderConstructionOrDevelopmentMembermemberlabelInvestment property under construction or development [member]Common practice: IAS 1.112 c
documentationThis member stands for investment property under construction or development. [Refer: Investment property under construction or development]
ifrs-fullInvestmentsAccountedForUsingEquityMethodAbstractlabelInvestments accounted for using equity method [abstract]
ifrs-fullInvestmentsAccountedForUsingEquityMethodMembermemberlabelInvestments accounted for using equity method [member]Common practice: IAS 36.127
documentationThis member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
ifrs-fullInvestmentsForRiskOfPolicyholdersX instant, debitlabelInvestments for risk of policyholdersCommon practice: IAS 1.55
documentationThe amount of investments against insurance liabilities where all risk is borne by the policyholders.
ifrs-fullInvestmentsInAssociatesX instant, debitlabelInvestments in associates reported in separate financial statementsDisclosure: IAS 27.10
documentationThe amount of investments in associates in an entity’s separate financial statements. [Refer: Associates [member]]
ifrs-fullInvestmentsInAssociatesAccountedForUsingEquityMethodX instant, debitlabelInvestments in associates accounted for using equity methodCommon practice: IAS 1.55
documentationThe amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method]
ifrs-fullInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxisaxislabelInvestments in equity instruments designated at fair value through other comprehensive income [axis]Disclosure: IFRS 7.11 A c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMembermember [default]labelInvestments in equity instruments designated at fair value through other comprehensive income [member]Disclosure: IFRS 7.11 A c, Disclosure: IFRS 7.8 h
documentationThis member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the "Investments in equity instruments designated at fair value through other comprehensive income" axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]
ifrs-fullInvestmentsInJointVenturesX instant, debitlabelInvestments in joint ventures reported in separate financial statementsDisclosure: IAS 27.10
documentationThe amount of investments in joint ventures in an entity’s separate financial statements. [Refer: Joint ventures [member]]
ifrs-fullInvestmentsInJointVenturesAccountedForUsingEquityMethodX instant, debitlabelInvestments in joint ventures accounted for using equity methodCommon practice: IAS 1.55
documentationThe amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Investments accounted for using equity method]
ifrs-fullInvestmentsInSubsidiariesX instant, debitlabelInvestments in subsidiaries reported in separate financial statementsDisclosure: IAS 27.10
documentationThe amount of investments in subsidiaries in an entity’s separate financial statements. [Refer: Subsidiaries [member]]
ifrs-fullInvestmentsInSubsidiariesJointVenturesAndAssociatesX instant, debitlabelInvestments in subsidiaries, joint ventures and associates reported in separate financial statementsDisclosure: IAS 27.10
documentationThe amount of investments in subsidiaries, joint ventures and associates in an entity’s separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries reported in separate financial statements]
totalLabelTotal investments in subsidiaries, joint ventures and associates reported in separate financial statements
ifrs-fullInvestmentsInSubsidiariesJointVenturesAndAssociatesAbstractlabelInvestments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract]
ifrs-fullInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX instant, debitlabelInvestments other than investments accounted for using equity methodCommon practice: IAS 1.55
documentationThe amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
ifrs-fullIssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX duration, debitlabelIssue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 m
documentationThe amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]
ifrs-fullIssuedCapitalX instant, creditlabelIssued capitalExample: IAS 1.78 e
documentationThe nominal value of capital issued.
totalLabelTotal issued capital
ifrs-fullIssuedCapitalAbstractlabelIssued capital [abstract]
ifrs-fullIssuedCapitalMembermemberlabelIssued capital [member]Disclosure: IAS 1.106
documentationThis member stands for a component of equity representing issued capital.
ifrs-fullIssuedCapitalOrdinarySharesX instant, creditlabelIssued capital, ordinary sharesCommon practice: IAS 1.78 e
documentationThe nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital]
ifrs-fullIssuedCapitalPreferenceSharesX instant, creditlabelIssued capital, preference sharesCommon practice: IAS 1.78 e
documentationThe nominal value of capital arising from issuing preference shares. [Refer: Issued capital]
ifrs-fullIssueOfConvertibleInstrumentsX duration, creditlabelIssue of convertible instrumentsCommon practice: IAS 1.106 d
documentationThe change in equity resulting from the issuing of convertible instruments.
ifrs-fullIssueOfEquityX duration, creditlabelIssue of equityDisclosure: IAS 1.106 d (iii)
documentationThe increase in equity through the issue of equity instruments.
commentaryGuidanceUse this element with the "Classes of share capital" axis and the "Components of equity" axis when an entity has multiple classes of share capital. For example, the use of both axes is required for a user of tagged financial statements to understand whether the reported amounts for preference shares only represent issued capital or alternatively also include a share premium amount.
ifrs-fullIssuesFairValueMeasurementAssetsX duration, debitlabelIssues, fair value measurement, assetsDisclosure: IFRS 13.93 e (iii)
documentationThe increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]
ifrs-fullIssuesFairValueMeasurementEntitysOwnEquityInstrumentsX duration, creditlabelIssues, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iii)
documentationThe increase in the fair value measurement of the entity’s own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
ifrs-fullIssuesFairValueMeasurementLiabilitiesX duration, creditlabelIssues, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (iii)
documentationThe increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]
esef_corItemsAreFurtherDetailedInSection800100SubclassificationsOfAssetsLiabilitiesAndEquitiesguidancelabelItems are further detailed in section [800100] Subclassifications of assets, liabilities and equities
esef_corItemsAreFurtherDetailedInSection800200AnalysisOfIncomeAndExpenseguidancelabelItems are further detailed in section [800200] Analysis of income and expense
esef_corItemsAreFurtherDetailedInSection800300StatementOfCashFlowsAdditionalDisclosuresguidancelabelItems are further detailed in section [800300] Statement of cash flows, additional disclosures
esef_corItemsAreFurtherDetailedInSection800400StatementOfChangesInEquityAdditionalDisclosuresguidancelabelItems are further detailed in section [800400] Statement of changes in equity, additional disclosures
ifrs-fullItemsForPresentationOfRegulatoryDeferralAccountsAbstractlabelItems for presentation of regulatory deferral accounts [abstract]
ifrs-fullItemsInCourseOfCollectionFromOtherBanksX instant, debitlabelItems in course of collection from other banksCommon practice: IAS 1.55
documentationThe amount of items that have been transmitted from other banks but not yet been received and processed by the entity.
ifrs-fullItemsInCourseOfTransmissionToOtherBanksX instant, creditlabelItems in course of transmission to other banksCommon practice: IAS 1.55
documentationThe amount of items that have been transmitted to but not yet received and processed by other banks.
ifrs-fullItemsOfContingentLiabilitiesAxisaxislabelItems of contingent liabilities [axis]Disclosure: IFRS 3.B64 j
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullItemsOfContingentLiabilitiesMembermember [default]labelItems of contingent liabilities [member]Disclosure: IFRS 3.B64 j
documentationThis member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the "Items of contingent liabilities" axis if no other member is used. [Refer: Contingent liabilities [member]]
ifrs-fullJointControlOrSignificantInfluenceMembermemberlabelEntities with joint control or significant influence over entity [member]Disclosure: IAS 24.19 b
documentationThis member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but not control or joint control of those policies.
ifrs-fullJointOperationsAxisaxislabelJoint operations [axis]Disclosure: IFRS 12.B4 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullJointOperationsMembermemberlabelJoint operations [member]Disclosure: IFRS 12.B4 c
documentationThis member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement.
ifrs-fullJointVenturesAxisaxislabelJoint ventures [axis]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullJointVenturesMembermemberlabelJoint ventures [member]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J a, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M a
documentationThis member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
ifrs-fullJointVenturesWhereEntityIsVenturerMembermemberlabelJoint ventures where entity is venturer [member]Disclosure: IAS 24.19 e
documentationThis member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Joint ventures [member]]
ifrs-fullKeyManagementPersonnelCompensationX duration, debitlabelKey management personnel compensationDisclosure: IAS 24.17
documentationThe amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]
ifrs-fullKeyManagementPersonnelCompensationOtherLongtermBenefitsX duration, debitlabelKey management personnel compensation, other long-term employee benefitsDisclosure: IAS 24.17 c
documentationThe amount of compensation to key management personnel in the form of other long-term employee benefits. [Refer: Other long-term employee benefits; Key management personnel of entity or parent [member]]
ifrs-fullKeyManagementPersonnelCompensationPostemploymentBenefitsX duration, debitlabelKey management personnel compensation, post-employment benefitsDisclosure: IAS 24.17 b
documentationThe amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]
ifrs-fullKeyManagementPersonnelCompensationSharebasedPaymentX duration, debitlabelKey management personnel compensation, share-based paymentDisclosure: IAS 24.17 e
documentationThe amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]
ifrs-fullKeyManagementPersonnelCompensationShorttermEmployeeBenefitsX duration, debitlabelKey management personnel compensation, short-term employee benefitsDisclosure: IAS 24.17 a
documentationThe amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]
ifrs-fullKeyManagementPersonnelCompensationTerminationBenefitsX duration, debitlabelKey management personnel compensation, termination benefitsDisclosure: IAS 24.17 d
documentationThe amount of compensation to key management personnel in the form of termination benefits. [Refer: Termination benefits expense; Key management personnel of entity or parent [member]]
ifrs-fullKeyManagementPersonnelOfEntityOrParentMembermemberlabelKey management personnel of entity or parent [member]Disclosure: IAS 24.19 f
documentationThis member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.
ifrs-fullLandX instant, debitlabelLandExample: IAS 16.37 a
documentationThe amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
ifrs-fullLandAndBuildingsX instant, debitlabelLand and buildingsExample: IAS 16.37 b
documentationThe 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]
totalLabelTotal land and buildings
ifrs-fullLandAndBuildingsAbstractlabelLand and buildings [abstract]
ifrs-fullLandAndBuildingsMembermemberlabelLand and buildings [member]Example: IAS 16.37 b
documentationThis member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
ifrs-fullLandMembermemberlabelLand [member]Example: IAS 16.37 a
documentationThis member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
ifrs-fullLaterThanFifteenYearsAndNotLaterThanTwentyYearsMembermemberlabelLater than 15 years and not later than 20 years [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than 15 years and not later than 20 years.
ifrs-fullLaterThanFiveYearsAndNotLaterThanSevenYearsMembermemberlabelLater than five years and not later than seven years [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than five years and not later than seven years.
ifrs-fullLaterThanFiveYearsAndNotLaterThanTenYearsMembermemberlabelLater than five years and not later than 10 years [member]Common practice: IAS 1.112 c, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than five years and not later than 10 years.
ifrs-fullLaterThanFiveYearsMembermemberlabelLater than five years [member]Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.B35 g, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than five years.
ifrs-fullLaterThanFourMonthsMembermemberlabelLater than four months [member]Common practice: IAS 1.112 c
documentationThis member stands for a time band of later than four months.
ifrs-fullLaterThanFourYearsAndNotLaterThanFiveYearsMembermemberlabelLater than four years and not later than five years [member]Common practice: IAS 1.112 c, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than four years and not later than five years.
ifrs-fullLaterThanOneMonthAndNotLaterThanSixMonthsMembermemberlabelLater than one month and not later than six months [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than one month and not later than six months.
ifrs-fullLaterThanOneMonthAndNotLaterThanThreeMonthsMembermemberlabelLater than one month and not later than three months [member]Example: IFRS 7.B11 b, Example: IFRS 7.B35 b, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than one month and not later than three months.
ifrs-fullLaterThanOneMonthAndNotLaterThanTwoMonthsMembermemberlabelLater than one month and not later than two months [member]Common practice: IAS 1.112 c, Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37, Example: IFRS 7.IG20D
documentationThis member stands for a time band of later than one month and not later than two months.
ifrs-fullLaterThanOneYearAndNotLaterThanFiveYearsMembermemberlabelLater than one year and not later than five years [member]Example: IFRS 7.B11 d, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than one year and not later than five years.
ifrs-fullLaterThanOneYearAndNotLaterThanThreeYearsMembermemberlabelLater than one year and not later than three years [member]Example: IFRS 7.B11, Example: IFRS 7.B35 e, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than one year and not later than three years.
ifrs-fullLaterThanOneYearAndNotLaterThanTwoYearsMembermemberlabelLater than one year and not later than two years [member]Common practice: IAS 1.112 c, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than one year and not later than two years.
ifrs-fullLaterThanOneYearMembermemberlabelLater than one year [member]Disclosure: IAS 1.61 b, Example: Expiry date 2023-01-01 IFRS 7.37 a, Example: Expiry date 2023-01-01 IFRS 7.IG28 d
documentationThis member stands for a time band of later than one year.
ifrs-fullLaterThanSevenYearsAndNotLaterThanTenYearsMembermemberlabelLater than seven years and not later than 10 years [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than seven years and not later than 10 years.
ifrs-fullLaterThanSixMonthsAndNotLaterThanOneYearMembermemberlabelLater than six months and not later than one year [member]Example: Expiry date 2023-01-01 IFRS 7.37 a, Example: IFRS 7.B11, Example: IFRS 7.B35 d, Example: Expiry date 2023-01-01 IFRS 7.IG28 c, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than six months and not later than one year.
ifrs-fullLaterThanSixMonthsMembermemberlabelLater than six months [member]Common practice: IAS 1.112 c
documentationThis member stands for a time band of later than six months.
ifrs-fullLaterThanTenYearsAndNotLaterThanFifteenYearsMembermemberlabelLater than 10 years and not later than 15 years [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than 10 years and not later than 15 years.
ifrs-fullLaterThanTenYearsMembermemberlabelLater than 10 years [member]Common practice: IAS 1.112 c, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than 10 years.
ifrs-fullLaterThanThreeMonthsAndNotLaterThanFourMonthsMembermemberlabelLater than three months and not later than four months [member]Common practice: IAS 1.112 c
documentationThis member stands for a time band of later than three months and not later than four months.
ifrs-fullLaterThanThreeMonthsAndNotLaterThanOneYearMembermemberlabelLater than three months and not later than one year [member]Example: IFRS 7.B11 c
documentationThis member stands for a time band of later than three months and not later than one year.
ifrs-fullLaterThanThreeMonthsAndNotLaterThanSixMonthsMembermemberlabelLater than three months and not later than six months [member]Example: Expiry date 2023-01-01 IFRS 7.37 a, Example: IFRS 7.B11, Example: IFRS 7.B35 c, Example: Expiry date 2023-01-01 IFRS 7.IG28 b, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than three months and not later than six months.
ifrs-fullLaterThanThreeMonthsMembermemberlabelLater than three months [member]Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37, Example: IFRS 7.IG20D
documentationThis member stands for a time band of later than three months.
ifrs-fullLaterThanThreeYearsAndNotLaterThanFiveYearsMembermemberlabelLater than three years and not later than five years [member]Example: IFRS 7.B11, Example: IFRS 7.B35 f, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than three years and not later than five years.
ifrs-fullLaterThanThreeYearsAndNotLaterThanFourYearsMembermemberlabelLater than three years and not later than four years [member]Common practice: IAS 1.112 c, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than three years and not later than four years.
ifrs-fullLaterThanThreeYearsMembermemberlabelLater than three years [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than three years.
ifrs-fullLaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMembermemberlabelLater than 20 years and not later than twenty-five years [member]Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than 20 years and not later than twenty-five years.
ifrs-fullLaterThanTwoMonthsAndNotLaterThanThreeMonthsMembermemberlabelLater than two months and not later than three months [member]Common practice: IAS 1.112 c, Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37, Example: IFRS 7.IG20D
documentationThis member stands for a time band of later than two months and not later than three months.
ifrs-fullLaterThanTwoYearsAndNotLaterThanFiveYearsMembermemberlabelLater than two years and not later than five years [member]Common practice: IAS 1.112 c
documentationThis member stands for a time band of later than two years and not later than five years.
ifrs-fullLaterThanTwoYearsAndNotLaterThanThreeYearsMembermemberlabelLater than two years and not later than three years [member]Common practice: IAS 1.112 c, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of later than two years and not later than three years.
ifrs-fullLeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsedX instant, creditlabelLease commitments for short-term leases for which recognition exemption has been usedDisclosure: IFRS 16.55
documentationThe amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.
ifrs-fullLeaseholdImprovementsMembermemberlabelLeasehold improvements [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.
ifrs-fullLeaseLiabilitiesX instant, creditlabelLease liabilitiesDisclosure: IFRS 16.47 b
documentationThe 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.
totalLabelTotal lease liabilities
ifrs-fullLeaseLiabilitiesAbstractlabelLease liabilities [abstract]
ifrs-fullLeaseLiabilitiesMembermemberlabelLease liabilities [member]Example: IAS 7 – C Reconciliation of liabilities arising from financing activities, Example: IAS 7.44C
documentationThis member stands for lease liabilities. [Refer: Lease liabilities]
ifrs-fullLeaseReceivablesMembermemberlabelLease receivables [member]Disclosure: IFRS 7.35H b (iii), Disclosure: IFRS 7.35M b (iii), Example: IFRS 7.35 N
documentationThis member stands for receivables related to leases.
ifrs-fullLeasesAsLesseeRelatedPartyTransactionsX durationlabelLeases as lessee, related party transactionsExample: IAS 24.21 d
documentationThe amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullLeasesAsLessorRelatedPartyTransactionsX durationlabelLeases as lessor, related party transactionsExample: IAS 24.21 d
documentationThe amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullLegalFormOfEntitytextlabelLegal form of entityDisclosure: IAS 1.138 a
documentationInformation about the legal structure under which the entity operates.
ifrs-fullLegalProceedingsContingentLiabilityMembermemberlabelLegal proceedings contingent liability [member]Example: IAS 37.88
documentationThis member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]
ifrs-fullLegalProceedingsProvisionX instant, creditlabelLegal proceedings provisionExample: IAS 37 -, Example: 10 A court case, Example: IAS 37.87
documentationThe amount of provision for legal proceedings. [Refer: Other provisions]
totalLabelTotal legal proceedings provision
ifrs-fullLegalProceedingsProvisionAbstractlabelLegal proceedings provision [abstract]
ifrs-fullLegalProceedingsProvisionMembermemberlabelLegal proceedings provision [member]Example: IAS 37 -, Example: 10 A court case, Example: IAS 37.87
documentationThis member stands for a provision for legal proceedings. [Refer: Other provisions [member]]
ifrs-fullLengthOfLifeOfLimitedLifeEntitytextlabelLength of life of limited life entityDisclosure: IAS 1.138 d
documentationInformation about the length of the entity’s life if it is a limited life entity.
ifrs-fullLevel1OfFairValueHierarchyMembermemberlabelLevel 1 of fair value hierarchy [member]Disclosure: IAS 19.142, Disclosure: IFRS 13.93 b
documentationThis member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.
ifrs-fullLevel2And3OfFairValueHierarchyMembermemberlabelLevel 2 and 3 of fair value hierarchy [member]Disclosure: IAS 19.142
documentationThis member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]]
ifrs-fullLevel2OfFairValueHierarchyMembermemberlabelLevel 2 of fair value hierarchy [member]Disclosure: IFRS 13.93 b
documentationThis member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
ifrs-fullLevel3OfFairValueHierarchyMembermemberlabelLevel 3 of fair value hierarchy [member]Disclosure: IFRS 13.93 b
documentationThis member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability.
ifrs-fullLevelOfParticipationOfEntityComparedWithOtherParticipatingEntitiesX.XX instantlabelLevel of participation of entity compared with other participating entitiesDisclosure: IAS 19.148 d (v)
documentationThe description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity’s proportion of the total contributions to the plan or the entity’s proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [member]]
ifrs-fullLevelOfPriceIndexX.XX instantlabelLevel of price indexDisclosure: IAS 29.39 c
documentationThe value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
ifrs-fullLevelOfRoundingUsedInFinancialStatementstextlabelLevel of rounding used in financial statementsDisclosure: IAS 1.51 e
documentationInformation about the level of rounding used in the presentation of amounts in the financial statements.
ifrs-fullLevelsOfFairValueHierarchyAxisaxislabelLevels of fair value hierarchy [axis]Disclosure: IAS 19.142, Disclosure: IFRS 13.93 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullLiabilitiesX instant, creditlabelLiabilitiesDisclosure: IAS 1.55, Disclosure: IFRS 13.93 a, Disclosure: IFRS 13.93 b, Disclosure: IFRS 13.93 e, Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 d
documentationThe amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
totalLabelTotal liabilities
negatedLabelLiabilities
periodStartLabelLiabilities at beginning of period
periodEndLabelLiabilities at end of period
ifrs-fullLiabilitiesAbstractlabelLiabilities [abstract]
ifrs-fullLiabilitiesArisingFromExplorationForAndEvaluationOfMineralResourcesX instant, creditlabelLiabilities arising from exploration for and evaluation of mineral resourcesDisclosure: IFRS 6.24 b
documentationThe amount of liabilities arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.
ifrs-fullLiabilitiesArisingFromFinancingActivitiesX instant, creditlabelLiabilities arising from financing activitiesExample: IAS 7.44D
documentationThe 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]
periodStartLabelLiabilities arising from financing activities at beginning of period
periodEndLabelLiabilities arising from financing activities at end of period
ifrs-fullLiabilitiesArisingFromFinancingActivitiesAxisaxislabelLiabilities arising from financing activities [axis]Example: IAS 7.44D
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullLiabilitiesArisingFromFinancingActivitiesMembermember [default]labelLiabilities arising from financing activities [member]Example: IAS 7.44D
documentationThis member stands for liabilities arising from financing activities. It also represents the standard value for the "Liabilities arising from financing activities" axis if no other member is used. [Refer: Liabilities arising from financing activities]
ifrs-fullLiabilitiesArisingFromInsuranceContractsX instant, creditlabelLiabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 4.37 b, Disclosure: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG20 a, Example: Expiry date 2023-01-01 IFRS 4.IG37 a
documentationThe amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]
totalLabelTotal liabilities under insurance contracts and reinsurance contracts issued
periodStartLabelLiabilities under insurance contracts and reinsurance contracts issued at beginning of period
periodEndLabelLiabilities under insurance contracts and reinsurance contracts issued at end of period
ifrs-fullLiabilitiesDueToCentralBanksX instant, creditlabelLiabilities due to central banksCommon practice: IAS 1.55
documentationThe amount of liabilities due to central banks.
ifrs-fullLiabilitiesForIncurredClaimsMembermemberlabelLiabilities for incurred claims [member]Disclosure: Effective 2023-01-01 IFRS 17.100 c
documentationThis member stands for an entity’s obligation to: (a) investigate and pay valid claims for insured events that have already occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses; and (b) pay amounts that are not included in (a) and that relate to: (i) insurance contract services that have already been provided; or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that are not in the liability for remaining coverage.
ifrs-fullLiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17X instant, creditlabelLiabilities for incurred claims that arise from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThe amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities for incurred claims [member]]
ifrs-fullLiabilitiesFromSharebasedPaymentTransactions2011X instant, creditlabelLiabilities from share-based payment transactionsDisclosure: IFRS 2.51 b (i)
documentationThe amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
ifrs-fullLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleX instant, creditlabelLiabilities included in disposal groups classified as held for saleDisclosure: IAS 1.54 p, Disclosure: IFRS 5.38
documentationThe amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]
ifrs-fullLiabilitiesIncurredX instant, creditlabelLiabilities incurredDisclosure: IFRS 3.B64 f (iii)
documentationThe fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Business combinations [member]]
ifrs-fullLiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013X duration, creditlabelLiabilities in subsidiary or businesses acquired or disposedDisclosure: IAS 7.40 d
documentationThe amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]
ifrs-fullLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxisaxislabelLiabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]Disclosure: IFRS 13.98
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMembermember [default]labelLiabilities measured at fair value and issued with inseparable third-party credit enhancement [member]Disclosure: IFRS 13.98
documentationThis member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also represents the standard value for the "Liabilities measured at fair value and issued with inseparable third-party credit enhancement" axis if no other member is used. [Refer: Liabilities; At fair value [member]]
ifrs-fullLiabilitiesMembermember [default]labelLiabilities [member]Disclosure: IFRS 13.93
documentationThis member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the "Classes of liabilities" axis if no other member is used. [Refer: Liabilities]
ifrs-fullLiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeaturesX instant, creditlabelLiabilities or components of equity relating to discretionary participation featuresExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 f
documentationThe amount of liabilities or components of equity relating to discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
ifrs-fullLiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefitsX instant, creditlabelLiabilities other than actuarial present value of promised retirement benefitsDisclosure: IAS 26.35 a (v)
documentationThe amount of liabilities other than the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial present value of promised retirement benefits]
ifrs-fullLiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntitiesX instant, creditlabelLiabilities recognised in entity’s financial statements in relation to structured entitiesDisclosure: IFRS 12.29 a
documentationThe amount of liabilities recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Liabilities; Unconsolidated structured entities [member]]
ifrs-fullLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelLiabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contractsDisclosure: Expiry date 2023-01-01 IFRS 4.39C a
documentationThe amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.
ifrs-fullLiabilitiesToWhichSignificantRestrictionsApplyX instant, creditlabelLiabilities to which significant restrictions applyDisclosure: IFRS 12.13 c
documentationThe amount in the consolidated financial statements of the liabilities of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to settle the liabilities of the group.
ifrs-fullLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstractlabelLiabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-fullLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYearX instant, creditlabelLiabilities with significant risk of material adjustments within next financial yearDisclosure: IAS 1.125 b
documentationThe amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
ifrs-fullLiabilityAssetOfDefinedBenefitPlansX instant, creditlabelNet defined benefit liability (asset)Disclosure: IAS 19.140 a
documentationThe 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]]
commentaryGuidanceWhen used in combination with members of the "Net defined benefit liability (asset)" axis: the present value of a defined benefit obligation increases net defined benefit liability and should be tagged with a positive value; plan assets reduce net defined benefit liability (they increase a net defined benefit asset) and should be tagged with a negative value; the effect of the asset ceiling increases net defined benefit liability (asset) and should be tagged with a positive value.
periodStartLabelNet defined benefit liability (asset) at beginning of period
periodEndLabelNet defined benefit liability (asset) at end of period
ifrs-fullLicenceFeeIncomeX duration, creditlabelLicence fee incomeCommon practice: IAS 1.112 c
documentationThe amount of income arising from licence fees.
ifrs-fullLicencesAndFranchisesX instant, debitlabelLicences and franchisesExample: IAS 38.119 d
documentationThe amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
ifrs-fullLicencesAndFranchisesMembermemberlabelLicences and franchises [member]Example: IAS 38.119 d
documentationThis member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
ifrs-fullLicencesMembermemberlabelLicences [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity. [Refer: Intangible assets other than goodwill]
ifrs-fullLifeInsuranceContractsMembermemberlabelLife insurance contracts [member]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThis member stands for life insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullLifetimeExpectedCreditLossesMembermemberlabelLifetime expected credit losses [member]Disclosure: IFRS 7.35H b, Disclosure: IFRS 7.35M b
documentationThis member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [member]]
ifrs-fullLimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolvedtextlabelDescription of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involvedDisclosure: IFRS 7.41 b
documentationThe description of the objective of the method used, and of limitations that may result in, information not fully reflecting the fair value of the assets and liabilities involved for a sensitivity analysis that reflects interdependencies between risk variables.
ifrs-fullLineItemsByFunctionMembermember [default]labelLine items by function [member]Common practice: IAS 1.104, Common practice: IAS 1.112 c
documentationThis member stands for the standard value of the "Attribution of expenses by nature to their function" axis if no other member is used.
ifrs-fullLineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwilltextlabelDescription of line item(s) in statement of comprehensive income in which amortisation of intangible assets is includedDisclosure: IAS 38.118 d
documentationThe description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]
esef_corLineItemsNotDimensionallyQualifiedtablelabelLine items not dimensionally qualified
ifrs-fullLineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetstextlabelDescription of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42E a
documentationThe description of the line items in the statement of financial position in which the carrying amounts of assets and liabilities that represent the entity’s continuing involvement in derecognised financial assets are recognised. [Refer: Financial assets]
ifrs-fullLiquidityRiskMembermemberlabelLiquidity risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Example: IFRS 7.32
documentationThis member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
ifrs-fullLivingAnimalsMembermemberlabelLiving animals [member]Common practice: IAS 41.41
documentationThis member stands for living animals.
ifrs-fullLoanCommitmentsMembermemberlabelLoan commitments [member]Disclosure: IFRS 7.35M, Disclosure: IFRS 7.B8E
documentationThis member stands for firm commitments to provide credit under pre-specified terms and conditions.
ifrs-fullLoansAcquiredInBusinessCombinationMembermemberlabelLoans acquired in business combination [member]Example: IFRS 3.B64 h
documentationThis member stands for loans that are acquired in a business combination. [Refer: Business combinations [member]]
ifrs-fullLoansAndAdvancesToBanksX instant, debitlabelLoans and advances to banksCommon practice: IAS 1.55
documentationThe amount of loans and advances the entity has made to banks.
ifrs-fullLoansAndAdvancesToCustomersX instant, debitlabelLoans and advances to customersCommon practice: IAS 1.55
documentationThe amount of loans and advances the entity has made to customers.
ifrs-fullLoansAndReceivablesX instant, debitlabelLoans and receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.8 c
documentationThe amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets]
ifrs-fullLoansAndReceivablesCategoryMembermemberlabelLoans and receivables, category [member]Disclosure: Expiry date 2023-01-01 IFRS 7.8 c
documentationThis member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]
ifrs-fullLoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepaymentX instant, creditlabelLoans payable in breach which permitted lender to demand accelerated repaymentDisclosure: IFRS 7.19
documentationThe amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.
ifrs-fullLoansPayableInDefaultX instant, creditlabelLoans payable in defaultDisclosure: IFRS 7.18 b
documentationThe amount of loans payable in default.
ifrs-fullLoansReceivedX instant, creditlabelLoans receivedCommon practice: IAS 1.112 c
documentationThe amount of loans received.
ifrs-fullLoansToGovernmentX instant, debitlabelLoans to governmentCommon practice: IAS 1.55
documentationThe amount of loans to government made by the entity.
ifrs-fullLoansToGovernmentMembermemberlabelLoans to government [member]Common practice: IAS 1.112 c
documentationThis member stands for loans made to government.
ifrs-fullLongtermBorrowingsX instant, creditlabelNon-current portion of non-current borrowingsCommon practice: IAS 1.55
documentationThe non-current portion of non-current borrowings. [Refer: Borrowings]
totalLabelTotal non-current portion of non-current borrowings
ifrs-fullLongtermBorrowingsMembermemberlabelLong-term borrowings [member]Example: IAS 7 – C Reconciliation of liabilities arising from financing activities, Example: IAS 7.44C
documentationThis member stands for long-term borrowings. [Refer: Borrowings]
ifrs-fullLongtermContractsMembermemberlabelLong-term contracts [member]Example: IFRS 15.B89 e
documentationThis member stands for long-term contracts with customers.
ifrs-fullLongtermDepositsX instant, debitlabelLong-term depositsCommon practice: IAS 1.55
documentationThe amount of long-term deposits held by the entity.
ifrs-fullLongtermLegalProceedingsProvisionX instant, creditlabelNon-current legal proceedings provisionExample: IAS 37 -, Example: 10 A court case, Example: IAS 37.87
documentationThe amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]
ifrs-fullLongtermMiscellaneousOtherProvisionsX instant, creditlabelNon-current miscellaneous other provisionsCommon practice: IAS 1.78 d
documentationThe amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]
ifrs-fullLongtermOnerousContractsProvisionX instant, creditlabelNon-current onerous contracts provisionExample: IAS 37.66
documentationThe amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]
ifrs-fullLongtermProvisionForDecommissioningRestorationAndRehabilitationCostsX instant, creditlabelNon-current provision for decommissioning, restoration and rehabilitation costsExample:IAS 37 – D Examples: disclosures, Example: IAS 37.8
documentationThe amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
ifrs-fullLongtermRestructuringProvisionX instant, creditlabelNon-current restructuring provisionExample: IAS 37.70
documentationThe amount of non-current provision for restructuring. [Refer: Restructuring provision]
ifrs-fullLongtermWarrantyProvisionX instant, creditlabelNon-current warranty provisionExample: IAS 37 -, Example: 1 Warranties, Example: IAS 37.87
documentationThe amount of non-current provision for warranties. [Refer: Warranty provision]
ifrs-fullLossComponentMembermemberlabelLoss component [member]Disclosure: Effective 2023-01-01 IFRS 17.100 b
documentationThis member stands for the loss component of the liability for remaining coverage. An entity shall establish (or increase) a loss component of the liability for remaining coverage for an onerous group depicting the losses recognised applying paragraphs 47–48 of IFRS 17. The loss component determines the amounts that are presented in profit or loss as reversals of losses on onerous groups and are consequently excluded from the determination of insurance revenue. [Refer: Insurance contracts [member]; Net liabilities or assets for remaining coverage excluding loss component [member]]
ifrs-fullLossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost(X) duration, debitlabelLosses arising from derecognition of financial assets measured at amortised costDisclosure: IFRS 7.20 A
documentationThe 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]
negatedLabelLosses arising from derecognition of financial assets measured at amortised cost
ifrs-fullLossesIncurredInRelationToInterestsInStructuredEntitiesX duration, debitlabelLosses incurred in relation to interests in structured entitiesExample: IFRS 12.B26 b
documentationThe amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Unconsolidated structured entities [member]]
ifrs-fullLossesOnChangeInFairValueOfDerivatives(X) duration, debitlabelLosses on change in fair value of derivativesCommon practice: IAS 1.85
documentationThe losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
negatedLabelLosses on change in fair value of derivatives
ifrs-fullLossesOnDisposalsOfInvestmentProperties(X) duration, debitlabelLosses on disposals of investment propertiesCommon practice: IAS 1.112 c
documentationThe losses on disposals of investment properties. [Refer: Investment property]
negatedLabelLosses on disposals of investment properties
ifrs-fullLossesOnDisposalsOfInvestments(X) duration, debitlabelLosses on disposals of investmentsDisclosure: IAS 1.98 d
documentationThe losses on the disposal of investments.
negatedLabelLosses on disposals of investments
ifrs-fullLossesOnDisposalsOfNoncurrentAssets(X) duration, debitlabelLosses on disposals of non-current assetsCommon practice: IAS 1.112 c
documentationThe losses on disposals of non-current assets. [Refer: Non-current assets]
negatedLabelLosses on disposals of non-current assets
ifrs-fullLossesOnDisposalsOfPropertyPlantAndEquipment(X) duration, debitlabelLosses on disposals of property, plant and equipmentDisclosure: IAS 1.98 c
documentationThe losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]
negatedLabelLosses on disposals of property, plant and equipment
ifrs-fullLossesOnLitigationSettlements(X) duration, debitlabelLosses on litigation settlementsDisclosure: IAS 1.98 f
documentationThe losses on settlements of litigation.
negatedLabelLosses on litigation settlements
ifrs-fullLTELicencesMembermemberlabelLTE licences [member]Common practice: IAS 38.119
documentationThis member stands for Long Term Evolution licenses. [Refer: Licences and franchises]
ifrs-fullMachineryX instant, debitlabelMachineryExample: IAS 16.37 c
documentationThe amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
ifrs-fullMachineryMembermemberlabelMachinery [member]Example: IAS 16.37 c
documentationThis member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
ifrs-fullMajorBusinessCombinationMembermemberlabelMajor business combination [member]Example: IAS 10.22 a
documentationThis member stands for major business combinations. [Refer: Business combinations [member]]
ifrs-fullMajorComponentsOfTaxExpenseIncomeAbstractlabelMajor components of tax expense (income) [abstract]
ifrs-fullMajorCustomersAxisaxislabelMajor customers [axis]Disclosure: IFRS 8.34
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMajorCustomersMembermember [default]labelCustomers [member]Disclosure: IFRS 8.34
documentationThis member stands for customers. It also represents the standard value for the "Major customers" axis if no other member is used.
ifrs-fullMajorOrdinaryShareTransactionsMembermemberlabelMajor ordinary share transactions [member]Example: IAS 10.22 f
documentationThis member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]
ifrs-fullMajorPurchasesOfAssetsMembermemberlabelMajor purchases of assets [member]Example: IAS 10.22 c
documentationThis member stands for major purchases of assets.
ifrs-fullManagementConclusionOnFairPresentationAsConsequenceOfDeparturetextlabelManagement conclusion on fair presentation as consequence of departureDisclosure: IAS 1.20 a
documentationThe conclusion by management that the financial statements present fairly the entity’s financial position, financial performance and cash flows, when the entity has departed from a requirement of an IFRS.
ifrs-fullMandatoryReserveDepositsAtCentralBanksX instant, debitlabelMandatory reserve deposits at central banksCommon practice: IAS 1.112 c
documentationThe amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.
ifrs-fullMarketApproachMembermemberlabelMarket approach [member]Example: IFRS 13.62
documentationThis member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.
ifrs-fullMarketComparableCompaniesMembermemberlabelMarket comparable companies [member]Example: IFRS 13.B5, Example: IFRS 13.IE63
documentationThis member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]]
ifrs-fullMarketComparablePricesMembermemberlabelMarket comparable prices [member]Example: IFRS 13.B5, Example: IFRS 13.IE63
documentationThis member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]
ifrs-fullMarketRiskMembermemberlabelMarket risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Example: IFRS 7.32
documentationThis member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]
ifrs-fullMarketsOfCustomersAxisaxislabelMarkets of customers [axis]Example: IFRS 15.B89 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMarketsOfCustomersMembermember [default]labelMarkets of customers [member]Example: IFRS 15.B89 c
documentationThis member stands for all markets of customers. It also represents the standard value for the "Markets of customers" axis if no other member is used.
ifrs-fullMastheadsAndPublishingTitlesX instant, debitlabelMastheads and publishing titlesExample: IAS 38.119 b
documentationThe amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
ifrs-fullMastheadsAndPublishingTitlesMembermemberlabelMastheads and publishing titles [member]Example: IAS 38.119 b
documentationThis member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
ifrs-fullMaterialIncomeAndExpenseAbstractlabelMaterial income and expense [abstract]
ifrs-fullMaterialReconcilingItemsMembermemberlabelMaterial reconciling items [member]Disclosure: IFRS 8.28
documentationThis member stands for material adjustments used to reconcile items in the entity’s financial statements.
ifrs-fullMatrixPricingMembermemberlabelMatrix pricing [member]Example: IFRS 13.B7
documentationThis member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities’ relationship to other benchmark quoted securities. [Refer: Market approach [member]; Financial instruments, class [member]]
ifrs-fullMatureBiologicalAssetsMembermemberlabelMature biological assets [member]Example: IAS 41.43
documentationThis member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications (for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets]
ifrs-fullMaturityAnalysisForDerivativeFinancialLiabilitiestext blocklabelDisclosure of maturity analysis for derivative financial liabilities [text block]Disclosure: IFRS 7.39 b
documentationThe disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities]
ifrs-fullMaturityAnalysisForNonderivativeFinancialLiabilitiestext blocklabelDisclosure of maturity analysis for non-derivative financial liabilities [text block]Disclosure: IFRS 7.39 a
documentationThe disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]
ifrs-fullMaturityAxisaxislabelMaturity [axis]Disclosure: IAS 1.61, Example: IAS 19.147 c, Disclosure: IFRS 15.120 b (i), Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.109 A, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: IFRS 7.23B a, Disclosure: IFRS 7.42E e, Example: IFRS 7.B11
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMaximumExposureToCreditRiskX instantlabelMaximum exposure to credit riskDisclosure: IFRS 7.35K a, Disclosure: Expiry date 2023-01-01 IFRS 7.36 a
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotAppliedX instantlabelMaximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not appliedDisclosure: IFRS 7.36 a
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumExposureToCreditRiskOfFinancialAssetsX instantlabelMaximum exposure to credit risk of financial assets designated as measured at fair value through profit or lossDisclosure: IFRS 7.9 a
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumExposureToCreditRiskOfLoansOrReceivablesX instantlabelMaximum exposure to credit risk of loans or receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.9 a
documentationThe maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17X instantlabelMaximum exposure to credit risk that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.131 a
documentationThe amount that best represents the maximum exposure at the end of the reporting period to credit risk that arises from contracts within the scope of IFRS 17. [Refer: Credit risk [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumExposureToLossFromContinuingInvolvementX instantlabelMaximum exposure to loss from continuing involvementDisclosure: IFRS 7.42E c
documentationThe amount that best represents the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumExposureToLossFromInterestsInStructuredEntitiesX instantlabelMaximum exposure to loss from interests in structured entitiesDisclosure: IFRS 12.29 c
documentationThe amount that best represents the entity’s maximum exposure to loss from its interests in structured entities. [Refer: Unconsolidated structured entities [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullMaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherPartiesX instant, creditlabelMaximum limit of losses of structured entities which entity is required to absorb before other partiesExample: IFRS 12.B26 d
documentationThe maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Unconsolidated structured entities [member]]
ifrs-fullMeasurementAxisaxislabelMeasurement [axis]Disclosure: IAS 40.32 A, Disclosure: IAS 41.50, Disclosure: IFRS 13.93 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMeasurementBasesPropertyPlantAndEquipmenttextlabelMeasurement bases, property, plant and equipmentDisclosure: IAS 16.73 a
documentationThe measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment]
ifrs-fullMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsiderationX durationlabelMeasurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of considerationDisclosure: IFRS 3.B67 a (iii)
documentationThe amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Business combinations [member]]
ifrs-fullMediaProductionExpenseX duration, debitlabelMedia production expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from media production.
ifrs-fullMerchandiseX instant, debitlabelCurrent merchandiseExample: IAS 1.78 c, Common practice: IAS 2.37
documentationA classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]
ifrs-fullMergerReserveX instant, creditlabelMerger reserveCommon practice: IAS 1.55
documentationA component of equity that may result in relation to a business combination outside the scope of IFRS 3.
ifrs-fullMergerReserveMembermemberlabelMerger reserve [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3.
ifrs-fullMethodOfAssessmentOfExpectedCreditLossesAxisaxislabelMethod of assessment of expected credit losses [axis]Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMethodOfAssessmentOfExpectedCreditLossesMembermember [default]labelMethod of assessment of expected credit losses [member]Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B
documentationThis member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the "Method of assessment of expected credit losses" axis if no other member is used.
ifrs-fullMethodOfDeterminingFairValueOfInstrumentsOrIntereststextlabelDescription of method of measuring fair value of instruments or interestsDisclosure: IFRS 3.B64 f (iv)
documentationThe description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]
ifrs-fullMethodsAndAssumptionsUsedInPreparingSensitivityAnalysistextlabelDescription of methods and assumptions used in preparing sensitivity analysisDisclosure: IFRS 7.40 b
documentationThe description of methods and assumptions used when preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]
ifrs-fullMethodsOfGenerationAxisaxislabelMethods of generation [axis]Disclosure: IAS 38.118
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMethodsOfGenerationMembermember [default]labelMethods of generation [member]Disclosure: IAS 38.118
documentationThis member stands for all methods of generation. It also represents the standard value for the "Methods of generation" axis if no other member is used.
ifrs-fullMethodsOfTranslationUsedToDetermineSupplementaryInformationtextlabelDescription of methods of translation used to determine supplementary informationDisclosure: IAS 21.57 c
documentationThe description of the method of translation used to determine the entity’s supplementary information when the entity displays the information in a currency that is different from either its functional currency or its presentation currency.
ifrs-fullMethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisktextlabelDescription of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit riskDisclosure: IFRS 7.11 a
documentationThe description of the methods used to determine the amount of changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk, including an explanation of why the method is appropriate. [Refer: Credit risk [member]; Financial assets; Financial liabilities]
ifrs-fullMethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariablestextlabelDescription of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variablesDisclosure: IFRS 7.41 a
documentationThe description of method, parameters and assumptions used in preparing a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (for example, interest rates and exchange rates) and is used to manage financial risks.
ifrs-fullMethodsUsedToMeasureContractsWithinScopeOfIFRS17AxisaxislabelMethods used to measure contracts within scope of IFRS 17 [axis]Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullMethodsUsedToMeasureContractsWithinScopeOfIFRS17Membermember [default]labelMethods used to measure contracts within scope of IFRS 17 [member]Disclosure: Effective 2023-01-01 IFRS 17.117 a
documentationThis member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the "Methods used to measure contracts within scope of IFRS 17" axis if no other member is used.
ifrs-fullMethodsUsedToMeasureRisktextlabelMethods used to measure riskDisclosure: IFRS 7.33 b
documentationThe description of the methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullMethodUsedToAccountForInvestmentsInAssociatestextlabelMethod used to account for investments in associatesDisclosure: IAS 27.16 c, Disclosure: IAS 27.17 c
documentationThe description of the method used to account for investments in associates. [Refer: Associates [member]]
ifrs-fullMethodUsedToAccountForInvestmentsInJointVenturestextlabelMethod used to account for investments in joint venturesDisclosure: IAS 27.16 c, Disclosure: IAS 27.17 c
documentationThe description of the method used to account for investments in joint ventures. [Refer: Joint ventures [member]]
ifrs-fullMethodUsedToAccountForInvestmentsInSubsidiariestextlabelMethod used to account for investments in subsidiariesDisclosure: IAS 27.16 c, Disclosure: IAS 27.17 c
documentationThe description of the method used to account for investments in subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullMethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextlabelMethod used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationDisclosure: IFRS 3.B64 l (iv)
documentationThe description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
ifrs-fullMiningAssetsX instant, debitlabelMining assetsCommon practice: IAS 16.37
documentationThe amount of assets related to mining activities of the entity.
ifrs-fullMiningAssetsMembermemberlabelMining assets [member]Common practice: IAS 16.37
documentationThis member stands for mining assets. [Refer: Mining assets]
ifrs-fullMiningPropertyMembermemberlabelMining property [member]Common practice: IAS 16.37
documentationThis member stands for property related to mining activities.
ifrs-fullMiningRightsMembermemberlabelMining rights [member]Common practice: IAS 38.119
documentationThis member stands for rights related to mining activities.
ifrs-fullMiscellaneousAssetsAbstractlabelMiscellaneous assets [abstract]
ifrs-fullMiscellaneousComponentsOfEquityAbstractlabelMiscellaneous components of equity [abstract]
ifrs-fullMiscellaneousCurrentAssetsAbstractlabelMiscellaneous current assets [abstract]
ifrs-fullMiscellaneousCurrentLiabilitiesAbstractlabelMiscellaneous current liabilities [abstract]
ifrs-fullMiscellaneousEquityAbstractlabelMiscellaneous equity [abstract]
ifrs-fullMiscellaneousLiabilitiesAbstractlabelMiscellaneous liabilities [abstract]
ifrs-fullMiscellaneousNoncurrentAssetsAbstractlabelMiscellaneous non-current assets [abstract]
ifrs-fullMiscellaneousNoncurrentLiabilitiesAbstractlabelMiscellaneous non-current liabilities [abstract]
ifrs-fullMiscellaneousOtherComprehensiveIncomeAbstractlabelMiscellaneous other comprehensive income [abstract]
ifrs-fullMiscellaneousOtherOperatingExpenseX duration, debitlabelMiscellaneous other operating expenseCommon practice: IAS 1.112 c
documentationThe amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]
ifrs-fullMiscellaneousOtherOperatingIncomeX duration, creditlabelMiscellaneous other operating incomeCommon practice: IAS 1.112 c
documentationThe amount of miscellaneous other operating income. [Refer: Other operating income (expense)]
ifrs-fullMiscellaneousOtherProvisionsX instant, creditlabelMiscellaneous other provisionsCommon practice: IAS 1.78 d
documentationThe amount of miscellaneous other provisions. [Refer: Other provisions]
totalLabelTotal miscellaneous other provisions
ifrs-fullMiscellaneousOtherProvisionsAbstractlabelMiscellaneous other provisions [abstract]
ifrs-fullMiscellaneousOtherProvisionsMembermemberlabelMiscellaneous other provisions [member]Disclosure: IAS 37.84
documentationThis member stands for miscellaneous other provisions. [Refer: Other provisions [member]]
ifrs-fullMiscellaneousOtherReservesMembermemberlabelMiscellaneous other reserves [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose in the same statement or note. [Refer: Other reserves [member]]
ifrs-fullMiscellaneousTimeBandsAbstractlabelMiscellaneous time bands [abstract]
ifrs-fullModelUsedToMeasureInvestmentPropertytextlabelExplanation of whether entity applied fair value model or cost model to measure investment propertyDisclosure: IAS 40.75 a
documentationThe explanation of whether the entity applied the fair value model or the cost model to measure investment property. [Refer: Fair value model [member]; At cost [member]; Investment property]
ifrs-fullMortgagesMembermemberlabelMortgages [member]Example: IFRS 7.6, Example: IFRS 7.IG20B, Example: IFRS 7.IG40B
documentationThis member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.
ifrs-fullMotorVehiclesX instant, debitlabelMotor vehiclesExample: IAS 16.37 f
documentationThe amount of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment]
ifrs-fullMotorVehiclesMembermemberlabelMotor vehicles [member]Example: IAS 16.37 f
documentationThis member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment]
ifrs-fullMultiemployerDefinedBenefitPlansMembermemberlabelMulti-employer defined benefit plans [member]Disclosure: IAS 19.33 b, Disclosure: IAS 19.34 b
documentationThis member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]
ifrs-fullMultiperiodExcessEarningsMethodMembermemberlabelMulti-period excess earnings method [member]Example: IFRS 13.B11 c
documentationThis member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]
ifrs-fullNameOfAcquireetextlabelName of acquireeDisclosure: IFRS 3.B64 a
documentationThe name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]
ifrs-fullNameOfAssociatetextlabelName of associateDisclosure: IAS 27.16 b (i), Disclosure: IAS 27.17 b (i), Disclosure: IFRS 12.21 a (i)
documentationThe name of an associate. [Refer: Associates [member]]
ifrs-fullNameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUsetextlabelName of entity whose consolidated financial statements have been produced for public useDisclosure: IAS 27.16 a
documentationThe name of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]
ifrs-fullNameOfGovernmentAndNatureOfRelationshipWithGovernmenttextlabelName of government and nature of relationship with governmentDisclosure: IAS 24.26 a
documentationThe name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence). [Refer: Government [member]]
ifrs-fullNameOfJointOperationtextlabelName of joint operationDisclosure: IFRS 12.21 a (i)
documentationThe name of a joint operation. [Refer: Joint operations [member]]
ifrs-fullNameOfJointVenturetextlabelName of joint ventureDisclosure: IAS 27.16 b (i), Disclosure: IAS 27.17 b (i), Disclosure: IFRS 12.21 a (i)
documentationThe name of a joint venture. [Refer: Joint ventures [member]]
ifrs-fullNameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatementstextlabelName of most senior parent entity producing publicly available financial statementsDisclosure: IAS 24.13
documentationThe name of most senior parent entity producing publicly available financial statements.
ifrs-fullNameOfParentEntitytextlabelName of parent entityDisclosure: IAS 1.138 c, Disclosure: IAS 24.13
documentationThe name of the entity’s parent. [Refer: Parent [member]]
ifrs-fullNameOfReportingEntityOrOtherMeansOfIdentificationtextlabelName of reporting entity or other means of identificationDisclosure: IAS 1.51 a
documentationThe name of the reporting entity or other means of identification.
ifrs-fullNameOfSubsidiarytextlabelName of subsidiaryDisclosure: IAS 27.16 b (i), Disclosure: IAS 27.17 b (i), Disclosure: IFRS 12.12 a, Disclosure: IFRS 12.19B a
documentationThe name of a subsidiary. [Refer: Subsidiaries [member]]
ifrs-fullNameOfUltimateParentOfGrouptextlabelName of ultimate parent of groupDisclosure: IAS 1.138 c, Disclosure: IAS 24.13
documentationThe name of the ultimate controlling party of the group.
ifrs-fullNamesOfEmployersAndEmployeeGroupsCoveredtextlabelNames of employers and employee groups coveredDisclosure: IAS 26.36 a
documentationThe names of employers and employee groups covered in retirement benefit plans.
ifrs-fullNatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitiontextlabelDescription of nature of transferred financial assets that are not derecognised in their entiretyDisclosure: IFRS 7.42D a
documentationThe description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]
ifrs-fullNatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposedtextlabelDescription of nature of risks and rewards of ownership to which entity is exposedDisclosure: IFRS 7.42D b
documentationThe description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets]
ifrs-fullNetAmountArisingFromInsuranceContractsMembermember [default]labelNet amount arising from insurance contracts [member]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThis member stands for the net amount arising from insurance contracts. It also represents the standard value for the "Amounts arising from insurance contracts" axis if no other member is used. [Refer: Types of insurance contracts [member]]
ifrs-fullNetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchangedX instant, creditlabelNet amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchangedExample: IFRS 7.B11D c
documentationThe amount of contractual undiscounted cash flows in relation to net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged. [Refer: Swap contract [member]]
ifrs-fullNetAssetsLiabilitiesX instant, debitlabelAssets (liabilities)Common practice: IAS 1.112 c, Example: IFRS 1.IG63
documentationThe amount of assets less the amount of liabilities.
netLabelNet assets (liabilities)
ifrs-fullNetAssetsLiabilitiesAbstractlabelNet assets (liabilities) [abstract]
ifrs-fullNetAssetValueMembermemberlabelNet asset value [member]Example: IFRS 13.93 d, Example: IFRS 13.IE63
documentationThis member stands for a valuation technique that compares the value of assets and liabilities.
ifrs-fullNetCurrentAssetsLiabilitiesAbstractlabelNet current assets (liabilities) [abstract]
ifrs-fullNetDebtX instant, creditlabelNet debtCommon practice: IAS 1.112 c
documentationThe amount of net debt of the entity.
ifrs-fullNetDeferredTaxAssetsX instant, debitlabelNet deferred tax assetsCommon practice: IAS 12.81 g (i)
documentationThe amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities]
ifrs-fullNetDeferredTaxAssetsAndLiabilitiesAbstractlabelNet deferred tax assets and liabilities [abstract]
ifrs-fullNetDeferredTaxLiabilitiesX instant, creditlabelNet deferred tax liabilitiesCommon practice: IAS 12.81 g (i)
documentationThe amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]
ifrs-fullNetDefinedBenefitLiabilityAssetAxisaxislabelNet defined benefit liability (asset) [axis]Disclosure: IAS 19.140 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullNetDefinedBenefitLiabilityAssetMembermember [default]labelNet defined benefit liability (asset) [member]Disclosure: IAS 19.140 a
documentationThis member stands for the net defined benefit liability (asset). It also represents the standard value for the "Net defined benefit liability (asset)" axis if no other member is used. [Refer: Net defined benefit liability (asset)]
ifrs-fullNetEarnedPremiumX duration, creditlabelNet earned premiumCommon practice: Expiry date 2023-01-01 IAS 1.85
documentationThe amount of premiums earned on insurance contracts net of reinsurance premiums. [Refer: Types of insurance contracts [member]]
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant, debitlabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.13C e
documentationThe 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.
netLabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstractlabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionX instant, debitlabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial positionDisclosure: IFRS 7.13C c
documentationThe 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]
netLabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstractlabelNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant, creditlabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsDisclosure: IFRS 7.13C e
documentationThe 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.
netLabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstractlabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionX instant, creditlabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial positionDisclosure: IFRS 7.13C c
documentationThe 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]
netLabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstractlabelNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
ifrs-fullNetForeignExchangeGainX duration, creditlabelNet foreign exchange gainCommon practice: IAS 1.35, Common practice: IAS 21.52 a
documentationThe net gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
commentaryGuidanceOnly use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item "Foreign exchange gain (loss)" instead to tag net foreign exchange gains.
ifrs-fullNetForeignExchangeLossX duration, debitlabelNet foreign exchange lossCommon practice: IAS 1.35, Common practice: IAS 21.52 a
documentationThe net loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
commentaryGuidanceOnly use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item "Foreign exchange gain (loss)" instead to tag net foreign exchange losses.
ifrs-fullNetInvestmentInFinanceLeaseX instant, debitlabelNet investment in finance leaseDisclosure: IFRS 16.94
documentationThe 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.
totalLabelNet investment in finance lease
ifrs-fullNetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMembermemberlabelNet liabilities or assets for remaining coverage excluding loss component [member]Disclosure: Effective 2023-01-01 IFRS 17.100 a
documentationThis member stands for the net liabilities or assets for the remaining coverage component, excluding any loss component. A liability for remaining coverage is an entity’s obligation to: (a) investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (ie the obligation that relates to the unexpired portion of the insurance coverage); and (b) pay amounts under existing insurance contracts that are not included in (a) and that relate to: (i) insurance contract services not yet provided (ie the obligations that relate to future provision of insurance contract services); or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that have not been transferred to the liability for incurred claims. [Refer: Insurance contracts [member]; Loss component [member]]
ifrs-fullNetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLossX duration, creditlabelNet movement in deferred tax arising from regulatory deferral account balances related to profit or lossDisclosure: IFRS 14.24, Disclosure: IFRS 14.B12 b
documentationThe amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss. [Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory deferral account balances; Profit (loss)]
ifrs-fullNetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLossX duration, creditlabelNet movement in other regulatory deferral account balances related to profit or lossCommon practice: IFRS 14.25, Common practice: IFRS 14.IE5
documentationThe amount of the net movement in regulatory deferral account balances related to profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Net movement in regulatory deferral account balances related to profit or loss]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstractlabelNet movement in regulatory deferral account balances related to other comprehensive income [abstract]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossX duration, creditlabelNet movement in regulatory deferral account balances related to profit or lossDisclosure: IFRS 14.23, Disclosure: IFRS 14.35
documentationThe amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [member]; Profit (loss)]
totalLabelTotal net movement in regulatory deferral account balances related to profit or loss
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstractlabelNet movement in regulatory deferral account balances related to profit or loss [abstract]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxX duration, creditlabelNet movement in regulatory deferral account balances related to profit or loss and net movement in related deferred taxDisclosure: IFRS 14.24, Disclosure: IFRS 14.B12 a
documentationThe 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]
totalLabelTotal net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstractlabelNet movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterestsX duration, creditlabelNet movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interestsDisclosure: IFRS 14.B25
documentationThe amount of the net movement in regulatory deferral account balances related to profit or loss that is attributable to non-controlling interests. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Non-controlling interests]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperationX duration, creditlabelNet movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operationDisclosure: IFRS 14.25
documentationThe amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued operations [member]]
ifrs-fullNetworkInfrastructureMembermemberlabelNetwork infrastructure [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment]
ifrs-fullNewIFRSsAxisaxislabelNew IFRSs [axis]Disclosure: IAS 8.30 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullNewIFRSsMembermember [default]labelNew IFRSs [member]Disclosure: IAS 8.30 b
documentationThis member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the "New IFRSs" axis if no other member is used. [Refer: IFRSs [member]]
ifrs-fullNewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration, creditlabelNew liabilities, contingent liabilities recognised in business combinationCommon practice: IFRS 3.B67 c
documentationThe amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination]
ifrs-fullNewProvisionsOtherProvisionsX duration, creditlabelNew provisions, other provisionsCommon practice: IAS 37.84 b
documentationThe amount recognised for new other provisions. [Refer: Other provisions]
ifrs-fullNineYearsBeforeReportingYearMembermemberlabelNine years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended nine years before the end of the reporting year.
ifrs-fullNominalAmountOfHedgingInstrumentX.XX instantlabelNominal amount of hedging instrumentDisclosure: IFRS 7.23B a, Disclosure: IFRS 7.24 A d
documentationThe nominal amount of a hedging instrument. [Refer: Hedging instruments [member]]
ifrs-fullNominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreAppliedX instantlabelNominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are appliedDisclosure: IFRS 7.24H e
documentationThe nominal amount of the hedging instruments in hedging relationships to which the entity is applying the exceptions in the scope of the amendments for interest rate benchmark reform. [Refer: Nominal amount of hedging instrument]
commentaryGuidanceA positive XBRL value should normally be entered for this element.
ifrs-fullNominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskX instantlabelNominal 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 riskDisclosure: IFRS 7.24G c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullNonadjustingEventsAfterReportingPeriodAxisaxislabelNon-adjusting events after reporting period [axis]Disclosure: IAS 10.21
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullNonadjustingEventsMembermember [default]labelNon-adjusting events after reporting period [member]Disclosure: IAS 10.21
documentationThis member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the "Non-adjusting events after reporting period" axis if no other member is used.
ifrs-fullNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueX instant, debitlabelNon-cash assets declared for distribution to owners before financial statements authorised for issueDisclosure: IFRIC 17.17 b
documentationThe amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.
ifrs-fullNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValueX instant, debitlabelNon-cash assets declared for distribution to owners before financial statements authorised for issue, at fair valueDisclosure: IFRIC 17.17 c
documentationThe fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets declared for distribution to owners before financial statements authorised for issue]
ifrs-fullNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralX instant, debitlabelNon-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralDisclosure: Expiry date 2023-01-01 IAS 39.37 a, Disclosure: IFRS 9.3.2.23 a
documentationThe amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
ifrs-fullNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDateX instant, creditlabelNon-controlling interest in acquiree recognised at acquisition dateDisclosure: IFRS 3.B64 o (i)
documentationThe amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]]
ifrs-fullNoncontrollingInterestsX instant, creditlabelNon-controlling interestsDisclosure: IAS 1.54 q, Disclosure: IFRS 10.22, Disclosure: IFRS 12.12 f
documentationThe amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]
ifrs-fullNoncontrollingInterestsMembermemberlabelNon-controlling interests [member]Disclosure: IAS 1.106
documentationThis member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
ifrs-fullNoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesX instant, creditlabelNon-current accruals and non-current deferred income including non-current contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current accruals and non-current deferred income including non-current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]
totalLabelTotal non-current accruals and non-current deferred income including non-current contract liabilities
ifrs-fullNoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstractlabelNon-current accruals and non-current deferred income including non-current contract liabilities [abstract]
ifrs-fullNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsX instant, debitlabelNon-current accrued income including non-current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current accrued income including non-current contract assets. [Refer: Accrued income including contract assets]
totalLabelTotal non-current accrued income including non-current contract assets
ifrs-fullNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstractlabelNon-current accrued income including non-current contract assets [abstract]
ifrs-fullNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsX instant, debitlabelNon-current accrued income other than non-current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract assets]
ifrs-fullNoncurrentAdvancesX instant, creditlabelNon-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in timeCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current advances received representing non-current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time]
ifrs-fullNoncurrentAssetsX instant, debitlabelNon-current assetsDisclosure: IAS 1.66, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (ii)
documentationThe amount of assets that do not meet the definition of current assets. [Refer: Current assets]
totalLabelTotal non-current assets
ifrs-fullNoncurrentAssetsAbstractlabelNon-current assets [abstract]
ifrs-fullNoncurrentAssetsHeldForSaleMembermemberlabelNon-current assets held for sale [member]Example: IFRS 13.94, Example: IFRS 13.IE60, Common practice: IFRS 5.38
documentationThis member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersX instant, debitlabelNon-current assets or disposal groups classified as held for distribution to ownersDisclosure: IFRS 5.38, Disclosure: IFRS 5.5 A
documentationThe amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleX instant, debitlabelNon-current assets or disposal groups classified as held for saleDisclosure: IFRS 5.38
documentationThe amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]]
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMembermemberlabelNon-current assets or disposal groups classified as held for sale [member]Common practice: IAS 36.127
documentationThis member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Non-current assets held for sale [member]]
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersX instant, debitlabelNon-current assets or disposal groups classified as held for sale or as held for distribution to ownersDisclosure: IAS 1.54 j
documentationThe 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]
totalLabelTotal non-current assets or disposal groups classified as held for sale or as held for distribution to owners
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstractlabelNon-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
ifrs-fullNoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContractsX instant, debitlabelNon-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contractsDisclosure: IFRS 8.33 b
documentationThe amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]
ifrs-fullNoncurrentAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelNon-current assets recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Business combinations [member]]
ifrs-fullNoncurrentBiologicalAssetsX instant, debitlabelNon-current biological assetsDisclosure: IAS 1.54 f
documentationThe amount of non-current biological assets. [Refer: Biological assets]
ifrs-fullNoncurrentBiologicalAssetsMembermemberlabelNon-current biological assets [member]Common practice: IAS 41.50
documentationThis member stands for non-current biological assets. [Refer: Biological assets]
ifrs-fullNoncurrentContractAssetsX instant, debitlabelNon-current contract assetsDisclosure: IFRS 15.105
documentationThe amount of non-current contract assets. [Refer: Contract assets]
ifrs-fullNoncurrentContractLiabilitiesX instant, creditlabelNon-current contract liabilitiesDisclosure: IFRS 15.105
documentationThe amount of non-current contract liabilities. [Refer: Contract liabilities]
totalLabelTotal non-current contract liabilities
ifrs-fullNoncurrentContractLiabilitiesAbstractlabelNon-current contract liabilities [abstract]
ifrs-fullNoncurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTimeX instant, creditlabelNon-current contract liabilities for performance obligations satisfied over timeCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]
ifrs-fullNoncurrentDebtInstrumentsIssuedX instant, creditlabelNon-current debt instruments issuedCommon practice: IAS 1.55
documentationThe amount of non-current debt instruments issued. [Refer: Debt instruments issued]
ifrs-fullNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesX instant, creditlabelNon-current deferred income including non-current contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current deferred income including non-current contract liabilities. [Refer: Deferred income including contract liabilities]
totalLabelTotal non-current deferred income including non-current contract liabilities
ifrs-fullNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstractlabelNon-current deferred income including non-current contract liabilities [abstract]
ifrs-fullNoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilitiesX instant, creditlabelNon-current deferred income other than non-current contract liabilitiesCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current deferred income other than non-current contract liabilities. [Refer: Deferred income other than contract liabilities]
ifrs-fullNoncurrentDepositsFromCustomersX instant, creditlabelNon-current deposits from customersCommon practice: IAS 1.55
documentationThe amount of non-current deposits from customers. [Refer: Deposits from customers]
ifrs-fullNoncurrentDerivativeFinancialAssetsX instant, debitlabelNon-current derivative financial assetsCommon practice: IAS 1.55
documentationThe amount of non-current derivative financial assets. [Refer: Derivative financial assets]
ifrs-fullNoncurrentDerivativeFinancialLiabilitiesX instant, creditlabelNon-current derivative financial liabilitiesCommon practice: IAS 1.55
documentationThe amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]
ifrs-fullNoncurrentDividendPayablesX instant, creditlabelNon-current dividend payablesCommon practice: IAS 1.55
documentationThe amount of non-current dividend payables. [Refer: Dividend payables]
ifrs-fullNoncurrentExciseTaxPayablesX instant, creditlabelNon-current excise tax payablesCommon practice: IAS 1.78
documentationThe amount of non-current excise tax payables. [Refer: Excise tax payables]
ifrs-fullNoncurrentFinanceLeaseReceivablesX instant, debitlabelNon-current finance lease receivablesCommon practice: IAS 1.55
documentationThe amount of non-current finance lease receivables. [Refer: Finance lease receivables]
ifrs-fullNoncurrentFinancialAssetsX instant, debitlabelNon-current financial assetsDisclosure: IFRS 7.25
documentationThe amount of non-current financial assets. [Refer: Financial assets]
totalLabelTotal non-current financial assets
ifrs-fullNoncurrentFinancialAssetsAtAmortisedCostX instant, debitlabelNon-current financial assets at amortised costDisclosure: IFRS 7.8 f
documentationThe amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelNon-current financial assets at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]
totalLabelTotal non-current financial assets at fair value through other comprehensive income
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractlabelNon-current financial assets at fair value through other comprehensive income [abstract]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossX instant, debitlabelNon-current financial assets at fair value through profit or lossDisclosure: IFRS 7.8 a
documentationThe amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
totalLabelTotal non-current financial assets at fair value through profit or loss
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstractlabelNon-current financial assets at fair value through profit or loss [abstract]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant, debitlabelNon-current financial assets at fair value through profit or loss, classified as held for tradingCommon practice: IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 7.8 a
documentationThe amount of non-current financial assets that are measured at fair value through profit or loss and that are classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant, debitlabelNon-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.8 a
documentationThe amount of non-current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX instant, debitlabelNon-current financial assets at fair value through profit or loss, mandatorily measured at fair valueDisclosure: IFRS 7.8 a
documentationThe amount of non-current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsX instant, debitlabelNon-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instrumentsDisclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThe amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesX instant, debitlabelNon-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilitiesDisclosure: Effective 2023-01-01 IFRS 7.8 a
documentationThe amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]
ifrs-fullNoncurrentFinancialAssetsAvailableforsaleX instant, debitlabelNon-current financial assets available-for-saleDisclosure: Expiry date 2023-01-01 IFRS 7.8 d
documentationThe amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]
ifrs-fullNoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelNon-current financial assets measured at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]
ifrs-fullNoncurrentFinancialLiabilitiesX instant, creditlabelNon-current financial liabilitiesDisclosure: IFRS 7.25
documentationThe amount of non-current financial liabilities. [Refer: Financial liabilities]
totalLabelTotal non-current financial liabilities
ifrs-fullNoncurrentFinancialLiabilitiesAtAmortisedCostX instant, creditlabelNon-current financial liabilities at amortised costDisclosure: Expiry date 2023-01-01 IFRS 7.8 f, Disclosure: IFRS 7.8 g
documentationThe amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossX instant, creditlabelNon-current financial liabilities at fair value through profit or lossDisclosure: IFRS 7.8 e
documentationThe amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
totalLabelTotal non-current financial liabilities at fair value through profit or loss
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractlabelNon-current financial liabilities at fair value through profit or loss [abstract]
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant, creditlabelNon-current financial liabilities at fair value through profit or loss, classified as held for tradingDisclosure: IFRS 7.8 e
documentationThe amount of non-current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss]
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant, creditlabelNon-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyDisclosure: IFRS 7.8 e
documentationThe amount of non-current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
ifrs-fullNoncurrentGovernmentGrantsX instant, creditlabelNon-current government grantsCommon practice: IAS 1.55
documentationThe amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Government grants]
ifrs-fullNoncurrentHeldtomaturityInvestmentsX instant, debitlabelNon-current held-to-maturity investmentsDisclosure: Expiry date 2023-01-01 IFRS 7.8 b
documentationThe amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]
ifrs-fullNoncurrentInterestPayableX instant, creditlabelNon-current interest payableCommon practice: IAS 1.112 c
documentationThe amount of non-current interest payable. [Refer: Interest payable]
ifrs-fullNoncurrentInterestReceivableX instant, debitlabelNon-current interest receivableCommon practice: IAS 1.112 c
documentationThe amount of non-current interest receivable. [Refer: Interest receivable]
ifrs-fullNoncurrentInventoriesX instant, debitlabelNon-current inventoriesDisclosure: IAS 1.54 g
documentationThe amount of non-current inventories. [Refer: Inventories]
ifrs-fullNoncurrentInventoriesArisingFromExtractiveActivitiesAbstractlabelNon-current inventories arising from extractive activities [abstract]
ifrs-fullNoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeX instant, debitlabelNon-current investments in equity instruments designated at fair value through other comprehensive incomeDisclosure: IFRS 7.8 h
documentationThe amount of non-current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]
ifrs-fullNoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX instant, debitlabelNon-current investments other than investments accounted for using equity methodCommon practice: IAS 1.55
documentationThe amount of non-current investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Non-current assets; Investments other than investments accounted for using equity method]
ifrs-fullNoncurrentLeaseLiabilitiesX instant, creditlabelNon-current lease liabilitiesDisclosure: IFRS 16.47 b
documentationThe amount of non-current lease liabilities. [Refer: Lease liabilities]
ifrs-fullNoncurrentLeasePrepaymentsX instant, debitlabelNon-current lease prepaymentsCommon practice: IAS 1.55
documentationThe amount of non-current prepayments for leases. [Refer: Non-current prepayments]
ifrs-fullNoncurrentLiabilitiesX instant, creditlabelNon-current liabilitiesDisclosure: IAS 1.69, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (iv)
documentationThe amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
totalLabelTotal non-current liabilities
ifrs-fullNoncurrentLiabilitiesAbstractlabelNon-current liabilities [abstract]
ifrs-fullNoncurrentLiabilitiesRecognisedAsOfAcquisitionDate(X) instant, creditlabelNon-current liabilities recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Business combinations [member]]
negatedLabelNon-current liabilities recognised as of acquisition date
ifrs-fullNoncurrentLoansAndReceivablesX instant, debitlabelNon-current loans and receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.8 c
documentationThe amount of non-current loans and receivables. [Refer: Loans and receivables]
ifrs-fullNoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralX instant, debitlabelNon-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralDisclosure: Expiry date 2023-01-01 IAS 39.37 a, Disclosure: IFRS 9.3.2.23 a
documentationThe amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
ifrs-fullNoncurrentOreStockpilesX instant, debitlabelNon-current ore stockpilesCommon practice: IAS 2.37
documentationA classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]
ifrs-fullNoncurrentPayablesX instant, creditlabelTrade and other non-current payablesDisclosure: IAS 1.54 k
documentationThe amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]
totalLabelTotal trade and other non-current payables
ifrs-fullNoncurrentPayablesAbstractlabelTrade and other non-current payables [abstract]
ifrs-fullNoncurrentPayablesForPurchaseOfEnergyX instant, creditlabelNon-current payables for purchase of energyCommon practice: IAS 1.78
documentationThe amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]
ifrs-fullNoncurrentPayablesForPurchaseOfNoncurrentAssetsX instant, creditlabelNon-current payables for purchase of non-current assetsCommon practice: IAS 1.78
documentationThe amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]
ifrs-fullNoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxX instant, creditlabelNon-current payables on social security and taxes other than income taxCommon practice: IAS 1.78
documentationThe amount of non-current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]
ifrs-fullNoncurrentPayablesToRelatedPartiesX instant, creditlabelNon-current payables to related partiesCommon practice: IAS 1.78
documentationThe amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
ifrs-fullNoncurrentPayablesToTradeSuppliersX instant, creditlabelNon-current trade payablesCommon practice: IAS 1.78
documentationThe non-current amount of payment due to suppliers for goods and services used in the entity’s business. [Refer: Trade payables]
ifrs-fullNoncurrentPortionOfNoncurrentBondsIssuedX instant, creditlabelNon-current portion of non-current bonds issuedCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current bonds issued. [Refer: Bonds issued]
ifrs-fullNoncurrentPortionOfNoncurrentBorrowingsByTypeAbstractlabelNon-current portion of non-current borrowings, by type [abstract]
ifrs-fullNoncurrentPortionOfNoncurrentCommercialPapersIssuedX instant, creditlabelNon-current portion of non-current commercial papers issuedCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]
ifrs-fullNoncurrentPortionOfNoncurrentLoansReceivedX instant, creditlabelNon-current portion of non-current loans receivedCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current loans received. [Refer: Loans received]
ifrs-fullNoncurrentPortionOfNoncurrentNotesAndDebenturesIssuedX instant, creditlabelNon-current portion of non-current notes and debentures issuedCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]
ifrs-fullNoncurrentPortionOfNoncurrentSecuredBankLoansReceivedX instant, creditlabelNon-current portion of non-current secured bank loans receivedCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]
ifrs-fullNoncurrentPortionOfNoncurrentUnsecuredBankLoansReceivedX instant, creditlabelNon-current portion of non-current unsecured bank loans receivedCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]
ifrs-fullNoncurrentPortionOfOtherNoncurrentBorrowingsX instant, creditlabelNon-current portion of other non-current borrowingsCommon practice: IAS 1.112 c
documentationThe non-current portion of non-current other borrowings. [Refer: Other borrowings]
ifrs-fullNoncurrentPrepaymentsX instant, debitlabelNon-current prepaymentsExample: IAS 1.78 b
documentationThe amount of non-current prepayments. [Refer: Prepayments]
ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsX instant, debitlabelNon-current prepayments and non-current accrued income including non-current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current prepayments and non-current accrued income including non-current contract assets. [Refer: Prepayments; Accrued income including contract assets]
totalLabelTotal non-current prepayments and non-current accrued income including non-current contract assets
ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstractlabelNon-current prepayments and non-current accrued income including non-current contract assets [abstract]
ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsX instant, debitlabelNon-current prepayments and non-current accrued income other than non-current contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of non-current prepayments and non-current accrued income, other than non-current contract assets. [Refer: Prepayments; Accrued income other than contract assets]
totalLabelTotal non-current prepayments and non-current accrued income other than non-current contract assets
ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsAbstractlabelNon-current prepayments and non-current accrued income other than non-current contract assets [abstract]
ifrs-fullNoncurrentProgrammingAssetsX instant, debitlabelNon-current programming assetsCommon practice: IAS 1.55
documentationThe amount of non-current programming assets. [Refer: Programming assets]
ifrs-fullNoncurrentProvisionsX instant, creditlabelNon-current provisionsDisclosure: IAS 1.54 l
documentationThe amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions]
totalLabelTotal non-current provisions
ifrs-fullNoncurrentProvisionsAbstractlabelNon-current provisions [abstract]
ifrs-fullNoncurrentProvisionsForEmployeeBenefitsX instant, creditlabelNon-current provisions for employee benefitsDisclosure: IAS 1.78 d
documentationThe amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]
ifrs-fullNoncurrentReceivablesX instant, debitlabelTrade and other non-current receivablesDisclosure: IAS 1.54 h, Disclosure: IAS 1.78 b
documentationThe amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]
totalLabelTotal trade and other non-current receivables
ifrs-fullNoncurrentReceivablesAbstractlabelTrade and other non-current receivables [abstract]
ifrs-fullNoncurrentReceivablesDueFromAssociatesX instant, debitlabelNon-current receivables due from associatesCommon practice: IAS 1.78 b
documentationThe amount of non-current receivables due from associates. [Refer: Associates [member]]
ifrs-fullNoncurrentReceivablesDueFromJointVenturesX instant, debitlabelNon-current receivables due from joint venturesCommon practice: IAS 1.78 b
documentationThe amount of non-current receivables due from joint ventures. [Refer: Joint ventures [member]]
ifrs-fullNoncurrentReceivablesDueFromRelatedPartiesX instant, debitlabelNon-current receivables due from related partiesExample: IAS 1.78 b
documentationThe amount of non-current receivables due from related parties. [Refer: Related parties [member]]
ifrs-fullNoncurrentReceivablesFromContractsWithCustomersX instant, debitlabelNon-current receivables from contracts with customersDisclosure: IFRS 15.105
documentationThe amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]
ifrs-fullNoncurrentReceivablesFromRentalOfPropertiesX instant, debitlabelNon-current receivables from rental of propertiesCommon practice: IAS 1.78 b
documentationThe amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]
ifrs-fullNoncurrentReceivablesFromSaleOfPropertiesX instant, debitlabelNon-current receivables from sale of propertiesCommon practice: IAS 1.78 b
documentationThe amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]
ifrs-fullNoncurrentReceivablesFromTaxesOtherThanIncomeTaxX instant, debitlabelNon-current receivables from taxes other than income taxCommon practice: IAS 1.78 b
documentationThe amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]
ifrs-fullNoncurrentRecognisedAssetsDefinedBenefitPlanX instant, debitlabelNon-current net defined benefit assetCommon practice: IAS 1.55
documentationThe amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]
ifrs-fullNoncurrentRecognisedLiabilitiesDefinedBenefitPlanX instant, creditlabelNon-current net defined benefit liabilityCommon practice: IAS 1.55
documentationThe amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]
ifrs-fullNoncurrentRefundsProvisionX instant, creditlabelNon-current refunds provisionExample: IAS 37 -, Example: 4 Refunds policy, Example: IAS 37.87
documentationThe amount of non-current provision for refunds. [Refer: Refunds provision]
ifrs-fullNoncurrentRestrictedCashAndCashEquivalentsX instant, debitlabelNon-current restricted cash and cash equivalentsCommon practice: IAS 1.55
documentationThe amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
ifrs-fullNoncurrentRetentionPayablesX instant, creditlabelNon-current retention payablesCommon practice: IAS 1.78
documentationThe amount of non-current retention payables. [Refer: Retention payables]
ifrs-fullNoncurrentTradeReceivablesX instant, debitlabelNon-current trade receivablesExample: IAS 1.78 b
documentationThe amount of non-current trade receivables. [Refer: Trade receivables]
ifrs-fullNoncurrentValueAddedTaxPayablesX instant, creditlabelNon-current value added tax payablesCommon practice: IAS 1.78
documentationThe amount of non-current value added tax payables. [Refer: Value added tax payables]
ifrs-fullNoncurrentValueAddedTaxReceivablesX instant, debitlabelNon-current value added tax receivablesCommon practice: IAS 1.78 b
documentationThe amount of non-current value added tax receivables. [Refer: Value added tax receivables]
ifrs-fullNoncurrentWarrantLiabilityX instant, creditlabelNon-current warrant liabilityCommon practice: IAS 1.55
documentationThe amount of non-current warrant liabilities. [Refer: Warrant liability]
ifrs-fullNonderivativeFinancialLiabilitiesUndiscountedCashFlowsX instant, creditlabelNon-derivative financial liabilities, undiscounted cash flowsDisclosure: IFRS 7.39 a
documentationThe amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.
ifrs-fullNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39X instant, creditlabelNon-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39Disclosure: Expiry date 2023-01-01 IFRS 4.39C a
documentationThe amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]
ifrs-fullNongovernmentCustomersMembermemberlabelNon-government customers [member]Example: IFRS 15.B89 c
documentationThis member stands for non-government customers. [Refer: Government [member]]
ifrs-fullNoninsuranceAssetsAcquiredByExercisingRightsToRecoveriesX instant, creditlabelNon-insurance assets acquired by exercising rights to recoveriesExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 h
documentationThe amount of non-insurance assets acquired by exercising rights to recoveries.
ifrs-fullNonlifeInsuranceContractsMembermemberlabelNon-life insurance contracts [member]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThis member stands for non-life insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullNonrecurringFairValueMeasurementMembermemberlabelNon-recurring fair value measurement [member]Disclosure: IFRS 13.93 a
documentationThis member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]
ifrs-fullNonsubscriptionCirculationRevenueX duration, creditlabelNon-subscription circulation revenueCommon practice: IAS 1.112 c
documentationThe amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]
esef_corNotesAccountingPoliciesAndMandatoryTagslabelNotes, 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, creditlabelNotes and debentures issuedCommon practice: IAS 1.112 c
documentationThe amount of notes and debentures issued by the entity.
ifrs-fullNotInternallyGeneratedMembermemberlabelNot internally generated [member]Disclosure: IAS 38.118
documentationThis member stands for items that have not been internally generated by the entity.
ifrs-fullNotionalAmountX instantlabelNotional amountCommon practice: IAS 1.112 c
documentationThe nominal or face amount of a financial instrument, used to calculate payments made on that instrument.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullNotLaterThanOneMonthMembermemberlabelNot later than one month [member]Example: IFRS 7.B11 a, Example: IFRS 7.B35 a, Example: IFRS 7.IG31A
documentationThis member stands for a time band of not later than one month.
ifrs-fullNotLaterThanOneYearMembermemberlabelNot later than one year [member]Disclosure: IAS 1.61 a, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A
documentationThis member stands for a time band of not later than one year.
ifrs-fullNotLaterThanThreeMonthsMembermemberlabelNot later than three months [member]Common practice: IAS 1.112 c, Example: Expiry date 2023-01-01 IFRS 7.37 a, Example: Expiry date 2023-01-01 IFRS 7.IG28 a
documentationThis member stands for a time band of not later than three months.
ifrs-fullNotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMembermemberlabelNot measured at fair value in statement of financial position but for which fair value is disclosed [member]Disclosure: IFRS 13.97
documentationThis member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]
ifrs-fullNumberAndAverageNumberOfEmployeesAbstractlabelNumber and average number of employees [abstract]
ifrs-fullNumberOfEmployeesX.XX instantlabelNumber of employeesCommon practice: IAS 1.112 c
documentationThe number of personnel employed by the entity at a date.
ifrs-fullNumberOfInstrumentsGrantedInSharebasedPaymentArrangementX.XX durationlabelNumber of instruments granted in share-based payment arrangementExample: IFRS 2.45 a, Example: IFRS 2.IG23
documentationThe number of instruments granted in share-based payment arrangement.
ifrs-fullNumberOfInstrumentsOrInterestsIssuedOrIssuableX.XX instantlabelNumber of instruments or interests issued or issuableDisclosure: IFRS 3.B64 f (iv)
documentationThe number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination.
ifrs-fullNumberOfInstrumentsOtherEquityInstrumentsGrantedX.XX durationlabelNumber of other equity instruments granted in share-based payment arrangementCommon practice: IFRS 2.45, Disclosure: IFRS 2.47 b
documentationThe number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.
ifrs-fullNumberOfLivingAnimalsX.XX instantlabelNumber of living animalsCommon practice: IAS 41.46 b (i)
documentationThe number of entity’s living animals.
ifrs-fullNumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangementX.XX instantlabelNumber of other equity instruments exercisable in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement.
ifrs-fullNumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangementX.XX durationlabelNumber of other equity instruments exercised or vested in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement.
ifrs-fullNumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangementX.XX durationlabelNumber of other equity instruments expired in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe number of other equity instruments (ie other than share options) expired in a share-based payment arrangement.
ifrs-fullNumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangementX.XX durationlabelNumber of other equity instruments forfeited in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement.
ifrs-fullNumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangementX.XX instantlabelNumber of other equity instruments outstanding in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.
periodStartLabelNumber of other equity instruments outstanding in share-based payment arrangement at beginning of period
periodEndLabelNumber of other equity instruments outstanding in share-based payment arrangement at end of period
ifrs-fullNumberOfOtherParticipantsOfRetirementBenefitPlanX.XX durationlabelNumber of other participants of retirement benefit planDisclosure: IAS 26.36 b
documentationThe number of other participants in a retirement benefit plan.
ifrs-fullNumberOfOutstandingShareOptionsX.XX instantlabelNumber of share options outstanding in share-based payment arrangementDisclosure: IFRS 2.45 b (vi), Disclosure: IFRS 2.45 b (i), Disclosure: IFRS 2.45 d
documentationThe number of share options outstanding in a share-based payment arrangement.
periodStartLabelNumber of share options outstanding in share-based payment arrangement at beginning of period
periodEndLabelNumber of share options outstanding in share-based payment arrangement at end of period
ifrs-fullNumberOfParticipantsOfRetirementBenefitPlanReceivingBenefitsX.XX durationlabelNumber of participants of retirement benefit plan receiving benefitsDisclosure: IAS 26.36 b
documentationThe number of participants in a retirement benefit plan receiving benefits.
ifrs-fullNumberOfShareOptionsExercisableInSharebasedPaymentArrangementX.XX instantlabelNumber of share options exercisable in share-based payment arrangementDisclosure: IFRS 2.45 b (vii)
documentationThe number of share options exercisable in a share-based payment arrangement.
ifrs-fullNumberOfShareOptionsExercisedInSharebasedPaymentArrangementX.XX durationlabelNumber of share options exercised in share-based payment arrangementDisclosure: IFRS 2.45 b (iv)
documentationThe number of share options exercised in a share-based payment arrangement.
ifrs-fullNumberOfShareOptionsExpiredInSharebasedPaymentArrangementX.XX durationlabelNumber of share options expired in share-based payment arrangementDisclosure: IFRS 2.45 b (v)
documentationThe number of share options expired in a share-based payment arrangement.
ifrs-fullNumberOfShareOptionsForfeitedInSharebasedPaymentArrangementX.XX durationlabelNumber of share options forfeited in share-based payment arrangementDisclosure: IFRS 2.45 b (iii)
documentationThe number of share options forfeited in a share-based payment arrangement.
ifrs-fullNumberOfShareOptionsGrantedInSharebasedPaymentArrangementX.XX durationlabelNumber of share options granted in share-based payment arrangementDisclosure: IFRS 2.45 b (ii)
documentationThe number of share options granted in a share-based payment arrangement.
ifrs-fullNumberOfSharesAuthorisedshareslabelNumber of shares authorisedDisclosure: IAS 1.79 a (i)
documentationThe number of shares authorised.
ifrs-fullNumberOfSharesIssuedshareslabelNumber of shares issuedCommon practice: IAS 1.106 d
documentationThe number of shares issued by the entity.
totalLabelTotal number of shares issued
ifrs-fullNumberOfSharesIssuedAbstractlabelNumber of shares issued [abstract]
ifrs-fullNumberOfSharesIssuedAndFullyPaidshareslabelNumber of shares issued and fully paidDisclosure: IAS 1.79 a (ii)
documentationThe number of shares issued by the entity, for which full payment has been received.
ifrs-fullNumberOfSharesIssuedButNotFullyPaidshareslabelNumber of shares issued but not fully paidDisclosure: IAS 1.79 a (ii)
documentationThe number of shares issued by the entity, for which full payment has not been received.
ifrs-fullNumberOfSharesOutstandingshareslabelNumber of shares outstandingDisclosure: IAS 1.79 a (iv)
documentationThe number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]
periodStartLabelNumber of shares outstanding at beginning of period
periodEndLabelNumber of shares outstanding at end of period
ifrs-fullNumberOfSharesRepresentedByOneDepositaryReceiptX.XX instantlabelNumber of shares represented by one depositary receiptCommon practice: IAS 1.112 c
documentationThe number of shares represented by one depositary receipt.
ifrs-fullOccupancyExpenseX duration, debitlabelOccupancy expenseCommon practice: IAS 1.85
documentationThe amount of expense arising from occupancy services received by the entity.
ifrs-fullOfficeEquipmentX instant, debitlabelOffice equipmentExample: IAS 16.37 h
documentationThe amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
ifrs-fullOfficeEquipmentMembermemberlabelOffice equipment [member]Example: IAS 16.37 h
documentationThis member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
ifrs-fullOilAndGasAssetsX instant, debitlabelOil and gas assetsCommon practice: IAS 16.37
documentationThe amount of assets related to the exploration, evaluation, development or production of oil and gas.
ifrs-fullOilAndGasAssetsMembermemberlabelOil and gas assets [member]Common practice: IAS 16.37
documentationThis member stands for oil and gas assets. [Refer: Oil and gas assets]
ifrs-fullOnDemandMembermemberlabelOn demand [member]Common practice: IAS 1.112 c
documentationThis member stands for an on demand time band.
ifrs-fullOnerousContractsContingentLiabilityMembermemberlabelOnerous contracts contingent liability [member]Example: IAS 37.88
documentationThis member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]]
ifrs-fullOnerousContractsCostOfFulfillingContractMembermemberlabelOnerous Contracts-Cost of Fulfilling Contract [member]Disclosure: Expiry date 2024-01-01 IAS 37.105
documentationThis member stands for Onerous Contracts-Cost of Fulfilling a Contract (Amendments to IAS 37) issued in May 2020.
ifrs-fullOnerousContractsProvisionX instant, creditlabelOnerous contracts provisionExample: IAS 37.66
documentationThe 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]
totalLabelTotal onerous contracts provision
ifrs-fullOnerousContractsProvisionAbstractlabelOnerous contracts provision [abstract]
ifrs-fullOnerousContractsProvisionMembermemberlabelOnerous contracts provision [member]Example: IAS 37.66
documentationThis member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]
ifrs-fullOneYearBeforeReportingYearMembermemberlabelOne year before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended one year before the end of the reporting year.
ifrs-fullOpeningBalanceAfterAdjustmentCumulativeEffectAtDateOfInitialApplicationMembermemberlabelOpening balance after adjustment, cumulative effect at date of initial application [member]Common practice: IAS 1.106
documentationThis member indicates the opening balance after the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard.
ifrs-fullOpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMembermember [default]labelOpening balance before adjustment, cumulative effect at date of initial application [member]Common practice: IAS 1.106
documentationThis member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. It also represents the standard value for the "Cumulative effect at date of initial application" axis if no other member is used.
ifrs-fullOperatingExpenseX duration, debitlabelOperating expenseCommon practice: IAS 1.85
documentationThe amount of all operating expenses.
ifrs-fullOperatingExpenseExcludingCostOfSalesX duration, debitlabelOperating expense excluding cost of salesCommon practice: IAS 1.85
documentationThe amount of operating expense excluding the cost of sales. [Refer: Cost of sales]
ifrs-fullOperatingLeaseIncomeX duration, creditlabelOperating lease incomeDisclosure: IFRS 16.90 b
documentationThe amount of operating lease income. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullOperatingSegmentsMembermemberlabelOperating segments [member]Disclosure: IFRS 8.28
documentationThis member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete financial information is available. [Refer: Revenue]
ifrs-fullOptionContractMembermemberlabelOption contract [member]Common practice: IAS 1.112 c
documentationThis member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
ifrs-fullOptionPricingModelMembermemberlabelOption pricing model [member]Example: IFRS 13.B11 b, Example: IFRS 13.IE63
documentationThis member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]
ifrs-fullOrdinarySharesMembermemberlabelOrdinary shares [member]Common practice: IAS 1.79 a, Disclosure: IAS 33.66
documentationThis member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the "Classes of ordinary shares" axis if no other member is used.
ifrs-fullOriginalAssetsBeforeTransferX instant, debitlabelOriginal assets before transferDisclosure: IFRS 7.42D f
documentationThe amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement.
ifrs-fullOtherAdjustmentsForNoncashItemsX duration, debitlabelOther adjustments for non-cash itemsCommon practice: IAS 7.20 b
documentationAdjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
ifrs-fullOtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlowX duration, debitlabelOther adjustments for which cash effects are investing or financing cash flowCommon practice: IAS 7.20 c
documentationAdjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
ifrs-fullOtherAdjustmentsToReconcileProfitLossX duration, debitlabelOther adjustments to reconcile profit (loss)Disclosure: IAS 7.20
documentationAdjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]
ifrs-fullOtherAssetsX instant, debitlabelOther assetsCommon practice: IAS 1.55
documentationThe amount of assets that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherAssetsAmountContributedToFairValueOfPlanAssetsX instant, debitlabelOther assets, amount contributed to fair value of plan assetsCommon practice: IAS 19.142
documentationThe amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullOtherAssetsMembermemberlabelOther assets [member]Example: IFRS 16.53
documentationThis member stands for assets that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherAssetsPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelOther assets, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142
documentationThe percentage other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Other assets, amount contributed to fair value of plan assets]
ifrs-fullOtherBorrowingsX instant, creditlabelOther borrowingsCommon practice: IAS 1.112 c
documentationThe amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]
ifrs-fullOtherCashAndCashEquivalentsX instant, debitlabelOther cash and cash equivalentsCommon practice: IAS 7.45
documentationThe amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]
ifrs-fullOtherCashPaymentsFromOperatingActivities(X) duration, creditlabelOther cash payments from operating activitiesExample: IAS 7.14
documentationThe cash outflow for operating activities that the entity does not separately disclose in the same statement or note.
negatedLabelOther cash payments from operating activities
ifrs-fullOtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities(X) duration, creditlabelOther cash payments to acquire equity or debt instruments of other entities, classified as investing activitiesExample: IAS 7.16 c
documentationThe 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.
negatedTerseLabelOther cash payments to acquire equity or debt instruments of other entities
ifrs-fullOtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities(X) duration, creditlabelOther cash payments to acquire interests in joint ventures, classified as investing activitiesExample: IAS 7.16 c
documentationThe 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]]
negatedTerseLabelOther cash payments to acquire interests in joint ventures
ifrs-fullOtherCashReceiptsFromOperatingActivitiesX duration, debitlabelOther cash receipts from operating activitiesExample: IAS 7.14
documentationThe cash inflow from operating activities that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesX duration, debitlabelOther cash receipts from sales of equity or debt instruments of other entities, classified as investing activitiesExample: IAS 7.16 d
documentationThe 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.
terseLabelOther cash receipts from sales of equity or debt instruments of other entities
ifrs-fullOtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivitiesX duration, debitlabelOther cash receipts from sales of interests in joint ventures, classified as investing activitiesExample: IAS 7.16 d
documentationThe 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]]
terseLabelOther cash receipts from sales of interests in joint ventures
ifrs-fullOtherComponentsOfDeferredTaxExpenseIncomeX duration, debitlabelOther components of deferred tax expense (income)Common practice: IAS 12.80
documentationThe amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. [Refer: Deferred tax expense (income)]
ifrs-fullOtherComprehensiveIncomeX duration, creditlabelOther comprehensive incomeDisclosure: IAS 1.106 d (ii), Disclosure: IAS 1.81 A b, Disclosure: IAS 1.91 a, Disclosure: IFRS 12.B12 b (viii)
documentationThe 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]]
totalLabelTotal other comprehensive income
ifrs-fullOtherComprehensiveIncomeAbstractlabelOther comprehensive income [abstract]
ifrs-fullOtherComprehensiveIncomeAttributableToNoncontrollingInterestsX duration, creditlabelOther comprehensive income, attributable to non-controlling interestsCommon practice: IAS 1.85
documentationThe amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeAttributableToOwnersOfParentX duration, creditlabelOther comprehensive income, attributable to owners of parentCommon practice: IAS 1.85
documentationThe amount of other comprehensive income attributable to owners of the parent.
ifrs-fullOtherComprehensiveIncomeBeforeTaxX duration, creditlabelOther comprehensive income, before taxDisclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax. [Refer: Other comprehensive income]
totalLabelTotal other comprehensive income, before tax
ifrs-fullOtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachX duration, creditlabelOther comprehensive income, before tax, application of overlay approachDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe amount of other comprehensive income, before tax, related to the application of the overlay approach. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, before tax, application of overlay approach
ifrs-fullOtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachAbstractlabelOther comprehensive income, before tax, application of overlay approach [abstract]
ifrs-fullOtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssetsX duration, creditlabelOther comprehensive income, before tax, available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IAS 1.7, Disclosure: Expiry date 2023-01-01 IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, available-for-sale financial assets
ifrs-fullOtherComprehensiveIncomeBeforeTaxCashFlowHedgesX duration, creditlabelOther comprehensive income, before tax, cash flow hedgesDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, cash flow hedges
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityX duration, creditlabelOther comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liabilityDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, related to change in the fair value of financial liability attributable to change in the credit risk of the liability. [Refer: Other comprehensive income, before tax; Credit risk [member]]
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreadsX duration, creditlabelOther comprehensive income, before tax, change in value of foreign currency basis spreadsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, change in value of foreign currency basis spreads
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContractsX duration, creditlabelOther comprehensive income, before tax, change in value of forward elements of forward contractsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, change in value of forward elements of forward contracts
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptionsX duration, creditlabelOther comprehensive income, before tax, change in value of time value of optionsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, change in value of time value of options
ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationX duration, creditlabelOther comprehensive income, before tax, exchange differences on translation of foreign operationsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, exchange differences on translation of foreign operations
ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsX duration, creditlabelOther comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operationsCommon practice: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations
ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstractlabelOther comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]
ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsX duration, creditlabelOther comprehensive income, before tax, exchange differences on translation, other than translation of foreign operationsDisclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income, before tax]
ifrs-fullOtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossX duration, creditlabelOther comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or lossDisclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
totalLabelOther comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss
ifrs-fullOtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration, creditlabelOther comprehensive income, before tax, financial assets measured at fair value through other comprehensive incomeDisclosure: IAS 1.7, Disclosure: IAS 1.91 b, Disclosure: IFRS 7.20 a (viii)
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2 A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
commentaryGuidanceDo NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element "Other comprehensive income, net of tax, gains (losses) from investments in equity instruments".
totalLabelOther comprehensive income, before tax, financial assets measured at fair value through other comprehensive income
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsX duration, creditlabelOther comprehensive income, before tax, gains (losses) from investments in equity instrumentsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b, Disclosure: IFRS 7.20 a (vii)
documentationThe amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income, before tax]
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsX duration, creditlabelOther comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instrumentsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax]
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansX duration, creditlabelOther comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plansDisclosure: IAS 1.7, Common practice: IAS 19.135 b, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]
totalLabelTotal other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstractlabelOther comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract]
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluationX duration, creditlabelOther comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assetsDisclosure: IAS 1.7, Disclosure: IAS 1.91 b
documentationThe amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income, before tax; Revaluation surplus]
ifrs-fullOtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperationsX duration, creditlabelOther comprehensive income, before tax, hedges of net investments in foreign operationsDisclosure: IAS 1.91 b, Disclosure: IAS 39.102 a, Disclosure: IFRS 9.6.5.13 a
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]
totalLabelOther comprehensive income, before tax, hedges of net investments in foreign operations
ifrs-fullOtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossX duration, creditlabelOther comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or lossDisclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of other comprehensive income, before tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
totalLabelOther comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss
ifrs-fullOtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossX duration, creditlabelOther comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or lossDisclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossX duration, creditlabelOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossDisclosure: IFRS 14.22 b
documentationThe 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]
totalLabelOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss
ifrs-fullOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstractlabelOther 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, creditlabelOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossDisclosure: IFRS 14.22 a
documentationThe amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachX duration, creditlabelOther comprehensive income, net of tax, application of overlay approachDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe amount of other comprehensive income, net of tax, related to the application of the overlay approach. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, application of overlay approach
ifrs-fullOtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachAbstractlabelOther comprehensive income, net of tax, application of overlay approach [abstract]
ifrs-fullOtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssetsX duration, creditlabelOther comprehensive income, net of tax, available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IAS 1.7, Disclosure: Expiry date 2023-01-01 IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]
totalLabelOther comprehensive income, net of tax, available-for-sale financial assets
ifrs-fullOtherComprehensiveIncomeNetOfTaxCashFlowHedgesX duration, creditlabelOther comprehensive income, net of tax, cash flow hedgesDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]
totalLabelOther comprehensive income, net of tax, cash flow hedges
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityX duration, creditlabelOther comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liabilityDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities]
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsX duration, creditlabelOther comprehensive income, net of tax, change in value of foreign currency basis spreadsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, change in value of foreign currency basis spreads
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItemsX duration, creditlabelOther comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged itemsDisclosure: IFRS 7.24E c
documentationThe amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge time-period related hedged items. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItemsX duration, creditlabelOther comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged itemsDisclosure: IFRS 7.24E c
documentationThe amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge transaction related hedged items. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsX duration, creditlabelOther comprehensive income, net of tax, change in value of forward elements of forward contractsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, change in value of forward elements of forward contracts
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItemsX duration, creditlabelOther comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged itemsDisclosure: IFRS 7.24E c
documentationThe amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge time-period related hedged items. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItemsX duration, creditlabelOther comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged itemsDisclosure: IFRS 7.24E c
documentationThe amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge transaction related hedged items. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsX duration, creditlabelOther comprehensive income, net of tax, change in value of time value of optionsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, change in value of time value of options
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItemsX duration, creditlabelOther comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged itemsDisclosure: IFRS 7.24E b
documentationThe amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge time-period related hedged items. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItemsX duration, creditlabelOther comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged itemsDisclosure: IFRS 7.24E b
documentationThe amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge transaction related hedged items. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationX duration, creditlabelOther comprehensive income, net of tax, exchange differences on translation of foreign operationsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, exchange differences on translation of foreign operations
ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsX duration, creditlabelOther comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operationsCommon practice: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations
ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstractlabelOther comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]
ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsX duration, creditlabelOther comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operationsDisclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossX duration, creditlabelOther comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or lossDisclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
totalLabelOther comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss
ifrs-fullOtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration, creditlabelOther comprehensive income, net of tax, financial assets measured at fair value through other comprehensive incomeDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2 A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
commentaryGuidanceDo NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element "Other comprehensive income, net of tax, gains (losses) from investments in equity instruments".
totalLabelOther comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstrumentsX duration, creditlabelOther comprehensive income, net of tax, gains (losses) from investments in equity instrumentsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsX duration, creditlabelOther comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instrumentsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansX duration, creditlabelOther comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plansDisclosure: IAS 1.7, Common practice: IAS 19.135 b, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]
totalLabelTotal other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstractlabelOther comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract]
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluationX duration, creditlabelOther comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assetsDisclosure: IAS 1.7, Disclosure: IAS 1.91 a
documentationThe amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income; Revaluation surplus]
ifrs-fullOtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperationsX duration, creditlabelOther comprehensive income, net of tax, hedges of net investments in foreign operationsDisclosure: IAS 1.91 a, Disclosure: IAS 39.102 a, Disclosure: IFRS 9.6.5.13 a
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]
totalLabelOther comprehensive income, net of tax, hedges of net investments in foreign operations
ifrs-fullOtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossX duration, creditlabelOther comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or lossDisclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of other comprehensive income, net of tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
totalLabelOther comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss
ifrs-fullOtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossX duration, creditlabelOther comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or lossDisclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.90
documentationThe amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossX duration, creditlabelOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossDisclosure: IFRS 14.22 b, Disclosure: IFRS 14.35
documentationThe 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]
totalLabelOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss
ifrs-fullOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstractlabelOther 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, creditlabelOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossDisclosure: IFRS 14.22 a, Disclosure: IFRS 14.35
documentationThe amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
ifrs-fullOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration, creditlabelOther comprehensive income that will be reclassified to profit or loss, before taxCommon practice: IAS 1.82 A, Common practice: IAS 1.IG6
documentationThe amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]
totalLabelTotal other comprehensive income that will be reclassified to profit or loss, before tax
ifrs-fullOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration, creditlabelOther comprehensive income that will be reclassified to profit or loss, net of taxExample: IAS 1.82 A, Example: IAS 1.IG6
documentationThe amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]
totalLabelTotal other comprehensive income that will be reclassified to profit or loss, net of tax
ifrs-fullOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxX duration, creditlabelOther comprehensive income that will not be reclassified to profit or loss, before taxCommon practice: IAS 1.82 A, Common practice: IAS 1.IG6
documentationThe amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]
totalLabelTotal other comprehensive income that will not be reclassified to profit or loss, before tax
ifrs-fullOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxX duration, creditlabelOther comprehensive income that will not be reclassified to profit or loss, net of taxExample: IAS 1.82 A, Example: IAS 1.IG6
documentationThe amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]
totalLabelTotal other comprehensive income that will not be reclassified to profit or loss, net of tax
ifrs-fullOtherContingentLiabilitiesMembermemberlabelOther contingent liabilities [member]Example: IAS 37.88
documentationThis member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]
ifrs-fullOtherCurrentAssetsX instant, debitlabelOther current assetsCommon practice: IAS 1.55
documentationThe amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]
ifrs-fullOtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowingsX instant, creditlabelOther current borrowings and current portion of other non-current borrowingsCommon practice: IAS 1.112 c
documentationThe amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]
ifrs-fullOtherCurrentFinancialAssetsX instant, debitlabelOther current financial assetsDisclosure: IAS 1.54 d
documentationThe amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets]
ifrs-fullOtherCurrentFinancialLiabilitiesX instant, creditlabelOther current financial liabilitiesDisclosure: IAS 1.54 m, Disclosure: IFRS 12.B13 b
documentationThe amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities]
ifrs-fullOtherCurrentLiabilitiesX instant, creditlabelOther current liabilitiesCommon practice: IAS 1.55
documentationThe amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]
ifrs-fullOtherCurrentNonfinancialAssetsX instant, debitlabelOther current non-financial assetsCommon practice: IAS 1.55
documentationThe amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
ifrs-fullOtherCurrentNonfinancialLiabilitiesX instant, creditlabelOther current non-financial liabilitiesCommon practice: IAS 1.55
documentationThe amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
ifrs-fullOtherCurrentPayablesX instant, creditlabelOther current payablesCommon practice: IAS 1.55
documentationThe amount of current payables that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherCurrentReceivablesX instant, debitlabelOther current receivablesExample: IAS 1.78 b
documentationThe amount of current other receivables. [Refer: Other receivables]
ifrs-fullOtherDebtInstrumentsHeldX instant, debitlabelOther debt instruments heldCommon practice: IAS 1.112 c
documentationThe amount of debt instruments held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]
ifrs-fullOtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised(X) durationlabelOther decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossExample: IFRS 7.28 b, Example: IFRS 7.IG14
documentationThe 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]]
negatedLabelOther decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
ifrs-fullOtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows(X) instant, creditlabelOther differences to cash and cash equivalents in statement of cash flowsCommon practice: IAS 7.45
documentationThe 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]
negatedLabelOther differences to cash and cash equivalents in statement of cash flows
ifrs-fullOtherDisposalsOfAssetsMembermemberlabelOther disposals of assets [member]Example: IAS 10.22 c
documentationThis member stands for disposals of assets that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherEmployeeExpenseX duration, debitlabelOther employee expenseCommon practice: IAS 19.5
documentationThe amount of employee expenses that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherEnvironmentRelatedContingentLiabilityMembermemberlabelOther environment related contingent liability [member]Common practice: IAS 37.88
documentationThis member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]
ifrs-fullOtherEnvironmentRelatedProvisionMembermemberlabelOther environment related provision [member]Common practice: IAS 37.84
documentationThis member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Other provisions [member]]
ifrs-fullOtherEquityInterestX instant, creditlabelOther equity interestExample: IAS 1.78 e
documentationThe amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherEquityInterestMembermemberlabelOther equity interest [member]Disclosure: IAS 1.106
documentationThis member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherEquitySecuritiesMembermemberlabelOther equity securities [member]Example: IFRS 13.94, Example: IFRS 13.IE60
documentationThis member stands for equity instruments that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherExpenseByFunction(X) duration, debitlabelOther expense, by functionExample: IAS 1.103, Disclosure: IAS 1.99, Disclosure: IAS 26.35 b (vii)
documentationThe 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.
negatedTerseLabelOther expense
ifrs-fullOtherExpenseByNatureX duration, debitlabelOther expenses, by natureExample: IAS 1.102, Disclosure: IAS 1.99
documentationThe 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]
negatedTerseLabelOther expenses
terseLabelOther expenses
ifrs-fullOtherFeeAndCommissionExpense(X) duration, debitlabelOther fee and commission expenseCommon practice: IAS 1.112 c
documentationThe amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense]
negatedLabelOther fee and commission expense
ifrs-fullOtherFeeAndCommissionIncomeX duration, creditlabelOther fee and commission incomeCommon practice: IAS 1.112 c
documentationThe amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income]
ifrs-fullOtherFinanceCostX duration, debitlabelOther finance costCommon practice: IAS 1.112 c
documentationThe amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]
ifrs-fullOtherFinanceIncomeX duration, creditlabelOther finance incomeCommon practice: IAS 1.112 c
documentationThe amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]
ifrs-fullOtherFinanceIncomeCostX duration, creditlabelOther finance income (cost)Common practice: IAS 1.85
documentationThe amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]
ifrs-fullOtherFinancialAssetsX instant, debitlabelOther financial assetsDisclosure: IAS 1.54 d
documentationThe amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
ifrs-fullOtherFinancialLiabilitiesX instant, creditlabelOther financial liabilitiesDisclosure: IAS 1.54 m
documentationThe amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]
ifrs-fullOtherGainsLossesX duration, creditlabelOther gains (losses)Common practice: IAS 1.102, Common practice: IAS 1.103
documentationThe gains (losses) that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherImpairedAssetsMembermemberlabelOther impaired assets [member]Example: IAS 36.127
documentationThis member stands for impaired assets that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherIncomeX duration, creditlabelOther incomeExample: IAS 1.102, Example: IAS 1.103, Disclosure: IAS 26.35 b (iv)
documentationThe amount of operating income that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociatesX duration, creditlabelOther income (expense) from subsidiaries, jointly controlled entities and associatesCommon practice: IAS 1.85
documentationThe amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Associates [member]; Subsidiaries [member]]
ifrs-fullOtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationlabelOther increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossExample: IFRS 7.28 b, Example: IFRS 7.IG14
documentationThe increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
ifrs-fullOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeBeforeTaxX duration, creditlabelOther individually immaterial components of other comprehensive income, before taxCommon practice: IAS 1.85
documentationThe amount of individually immaterial components of other comprehensive income, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]
ifrs-fullOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeNetOfTaxX duration, creditlabelOther individually immaterial components of other comprehensive income, net of taxCommon practice: IAS 1.85
documentationThe amount of individually immaterial components of other comprehensive income, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]
ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsFinancingActivitiesX duration, debitlabelOther inflows (outflows) of cash, classified as financing activitiesDisclosure: IAS 7.21
documentationInflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.
terseLabelOther inflows (outflows) of cash
ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsInvestingActivitiesX duration, debitlabelOther inflows (outflows) of cash, classified as investing activitiesDisclosure: IAS 7.21
documentationInflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.
terseLabelOther inflows (outflows) of cash
ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsOperatingActivitiesX duration, debitlabelOther inflows (outflows) of cash, classified as operating activitiesDisclosure: IAS 7.14
documentationInflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.
terseLabelOther inflows (outflows) of cash
ifrs-fullOtherIntangibleAssetsX instant, debitlabelOther intangible assetsCommon practice: IAS 38.119
documentationThe amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
ifrs-fullOtherIntangibleAssetsMembermemberlabelOther intangible assets [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
ifrs-fullOtherInventoriesX instant, debitlabelOther current inventoriesCommon practice: IAS 2.37
documentationThe amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]
ifrs-fullOtherLiabilitiesX instant, creditlabelOther liabilitiesCommon practice: IAS 1.55
documentationThe amount of liabilities that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX instant, creditlabelOther liabilities under insurance contracts and reinsurance contracts issuedExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22
documentationThe amount of liabilities under insurance contracts and reinsurance contracts issued that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
ifrs-fullOtherLongtermBenefitsX duration, debitlabelOther long-term employee benefitsCommon practice: IAS 19.158
documentationThe amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]
ifrs-fullOtherLongtermProvisionsX instant, creditlabelOther non-current provisionsDisclosure: IAS 1.78 d
documentationThe amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
ifrs-fullOtherMaterialActuarialAssumptionsX.XX instantlabelOther material actuarial assumptionsCommon practice: IAS 19.144
documentationAny other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]
ifrs-fullOtherMaterialActuarialAssumptionsMembermemberlabelOther material actuarial assumptions [member]Common practice: IAS 19.145
documentationThis member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [member]]
ifrs-fullOtherMaterialNoncashItemsX duration, debitlabelOther material non-cash itemsDisclosure: IFRS 8.23 i, Disclosure: IFRS 8.28 e
documentationThe amount of material non-cash items other than depreciation and amortisation.
ifrs-fullOtherNoncurrentAssetsX instant, debitlabelOther non-current assetsCommon practice: IAS 1.55
documentationThe amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]
ifrs-fullOtherNoncurrentFinancialAssetsX instant, debitlabelOther non-current financial assetsDisclosure: IAS 1.54 d
documentationThe amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]
ifrs-fullOtherNoncurrentFinancialLiabilitiesX instant, creditlabelOther non-current financial liabilitiesDisclosure: IAS 1.54 m, Disclosure: IFRS 12.B13 c
documentationThe amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
ifrs-fullOtherNoncurrentLiabilitiesX instant, creditlabelOther non-current liabilitiesCommon practice: IAS 1.55
documentationThe amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]
ifrs-fullOtherNoncurrentNonfinancialAssetsX instant, debitlabelOther non-current non-financial assetsCommon practice: IAS 1.55
documentationThe amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
ifrs-fullOtherNoncurrentNonfinancialLiabilitiesX instant, creditlabelOther non-current non-financial liabilitiesCommon practice: IAS 1.55
documentationThe amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
ifrs-fullOtherNoncurrentPayablesX instant, creditlabelOther non-current payablesCommon practice: IAS 1.55
documentationThe amount of non-current payables that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherNoncurrentReceivablesX instant, debitlabelOther non-current receivablesExample: IAS 1.78 b
documentationThe amount of non-current other receivables. [Refer: Other receivables]
ifrs-fullOtherNonfinancialAssetsX instant, debitlabelOther non-financial assetsCommon practice: IAS 1.55
documentationThe amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
ifrs-fullOtherNonfinancialLiabilitiesX instant, creditlabelOther non-financial liabilitiesCommon practice: IAS 1.55
documentationThe amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
ifrs-fullOtherOperatingIncomeExpenseX duration, creditlabelOther operating income (expense)Common practice: IAS 1.85
documentationThe amount of operating income (expense) that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherPayablesX instant, creditlabelOther payablesCommon practice: IAS 1.55
documentationAmounts payable that the entity does not separately disclose in the same statement or note.
ifrs-fullOtherPriceRiskMembermemberlabelOther price risk [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: IFRS 7 – Defined terms
documentationThis member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]
ifrs-fullOtherPropertyPlantAndEquipmentX instant, debitlabelOther property, plant and equipmentCommon practice: IAS 16.37
documentationThe amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
ifrs-fullOtherPropertyPlantAndEquipmentMembermemberlabelOther property, plant and equipment [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
ifrs-fullOtherProvisionsX instant, creditlabelOther provisionsDisclosure: IAS 1.78 d, Disclosure: IAS 37.84 a
documentationThe amount of provisions other than provisions for employee benefits. [Refer: Provisions]
totalLabelTotal other provisions
periodStartLabelOther provisions at beginning of period
periodEndLabelOther provisions at end of period
ifrs-fullOtherProvisionsAbstractlabelOther provisions [abstract]
ifrs-fullOtherProvisionsMembermember [default]labelOther provisions [member]Disclosure: IAS 37.84
documentationThis member stands for provisions other than provisions for employee benefits. It also represents the standard value for the "Classes of other provisions" axis if no other member is used. [Refer: Provisions]
ifrs-fullOtherReceivablesX instant, debitlabelOther receivablesExample: IAS 1.78 b
documentationThe amount receivable by the entity that it does not separately disclose in the same statement or note.
ifrs-fullOtherRegulatoryDeferralAccountCreditBalancesX instant, creditlabelOther regulatory deferral account credit balancesExample: IFRS 14.25, Example: IFRS 14.IE5
documentationThe amount of regulatory deferral account credit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances]
ifrs-fullOtherRegulatoryDeferralAccountDebitBalancesX instant, debitlabelOther regulatory deferral account debit balancesExample: IFRS 14.25, Example: IFRS 14.IE5
documentationThe amount of regulatory deferral account debit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances]
ifrs-fullOtherRelatedPartiesMembermemberlabelOther related parties [member]Disclosure: IAS 24.19 g
documentationThis member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]]
ifrs-fullOtherReservesX instant, creditlabelOther reservesExample: IAS 1.78 e
documentationA component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
ifrs-fullOtherReservesMembermemberlabelOther reserves [member]Disclosure: IAS 1.106, Disclosure: IAS 1.79 b
documentationThis member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the "Reserves within equity" axis if no other member is used. [Refer: Retained earnings]
ifrs-fullOtherRevenueX duration, creditlabelOther revenueCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]
ifrs-fullOtherReversalsOfProvisionsX duration, creditlabelOther reversals of provisionsDisclosure: IAS 1.98 g
documentationThe amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions]
ifrs-fullOtherShorttermEmployeeBenefitsX duration, debitlabelOther short-term employee benefitsCommon practice: IAS 19.9
documentationThe amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense]
ifrs-fullOtherShorttermProvisionsX instant, creditlabelOther current provisionsDisclosure: IAS 1.78 d
documentationThe amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
ifrs-fullOtherTangibleOrIntangibleAssetsTransferredX instant, creditlabelOther tangible or intangible assets transferredDisclosure: IFRS 3.B64 f (ii)
documentationThe fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Business combinations [member]; Subsidiaries [member]]
ifrs-fullOtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncomeX duration, debitlabelOther tax effects for reconciliation between accounting profit and tax expense (income)Disclosure: IAS 12.81 c (i)
documentationThe amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate]
ifrs-fullOtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncomeX.XX durationlabelOther tax rate effects for reconciliation between accounting profit and tax expense (income)Disclosure: IAS 12.81 c (ii)
documentationTax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate]
ifrs-fullOtherTemporaryDifferencesMembermemberlabelOther temporary differences [member]Common practice: IAS 12.81 g
documentationThis member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]]
ifrs-fullOtherTradingIncomeExpenseX duration, creditlabelOther trading income (expense)Common practice: IAS 1.112 c
documentationThe amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)]
ifrs-fullOtherWorkPerformedByEntityAndCapitalisedX duration, creditlabelOther work performed by entity and capitalisedCommon practice: IAS 1.85, Example: IAS 1.IG6
documentationThe amount of the entity’s own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note.
ifrs-fullOutflowsOfCashFromInvestingActivitiesX duration, creditlabelOutflows of cash from investing activitiesCommon practice: IAS 7.16
documentationThe cash outflow for investing activities.
ifrs-fullOutputOfAgriculturalProduceX.XX durationlabelOutput of agricultural produceCommon practice: IAS 41.46 b (ii)
documentationThe output of entity’s agricultural produce.
ifrs-fullOutstandingBalancesForRelatedPartyTransactionsAbstractlabelOutstanding balances for related party transactions [abstract]
ifrs-fullOutstandingCommitmentsMadeByEntityRelatedPartyTransactionsX instant, creditlabelOutstanding commitments made by entity, related party transactionsDisclosure: IAS 24.18 b
documentationThe amount of outstanding commitments made by the entity in related party transactions. [Refer: Related parties [member]]
ifrs-fullOutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactionsX instant, creditlabelOutstanding commitments made on behalf of entity, related party transactionsDisclosure: IAS 24.18 b
documentationThe amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Related parties [member]]
ifrs-fullOwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelX instant, debitlabelOwner-occupied property measured using investment property fair value modelDisclosure: Effective 2023-01-01 IAS 16.29B
documentationThe amount of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
ifrs-fullOwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMembermemberlabelOwner-occupied property measured using investment property fair value model [member]Disclosure: Effective 2023-01-01 IAS 16.29B
documentationThis member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
ifrs-fullParentMembermemberlabelParent [member]Disclosure: IAS 24.19 a
documentationThis member stands for an entity that controls one or more entities.
ifrs-fullParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstractlabelParticipating equity instruments other than ordinary shares [abstract]
ifrs-fullParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactionsX durationlabelParticipation in defined benefit plan that shares risks between group entities, related party transactionsExample: IAS 24.22
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullParValuePerShareX.XX instantlabelPar value per shareDisclosure: IAS 1.79 a (iii)
documentationThe nominal value per share.
ifrs-fullPastDueStatusAxisaxislabelPast due status [axis]Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullPastDueStatusMembermember [default]labelPast due status [member]Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37
documentationThis member stands for all past-due statuses. It also represents the standard value for the "Past due status" axis if no other member is used.
ifrs-fullPastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlementsDisclosure: IAS 19.141 d
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset)]
netLabelNet increase (decrease) in net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements
ifrs-fullPastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstractlabelPast service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]
ifrs-fullPastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansX duration, debitlabelPast service cost and losses (gains) arising from settlements, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of expense (income) resulting from past service cost and losses (gains) arising from settlements. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Past service cost, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements]
totalLabelTotal past service cost and losses (gains) arising from settlements, defined benefit plans
ifrs-fullPastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstractlabelPast service cost and losses (gains) arising from settlements, defined benefit plans [abstract]
ifrs-fullPastServiceCostDefinedBenefitPlansX duration, debitlabelPast service cost, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of expense (income) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]
ifrs-fullPastServiceCostNetDefinedBenefitLiabilityAssetX duration, creditlabelIncrease (decrease) in net defined benefit liability (asset) resulting from past service costDisclosure: IAS 19.141 d
documentationThe increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]
ifrs-fullPayablesForPurchaseOfEnergyX instant, creditlabelPayables for purchase of energyCommon practice: IAS 1.78
documentationThe amount of payables for the purchase of energy.
ifrs-fullPayablesForPurchaseOfNoncurrentAssetsX instant, creditlabelPayables for purchase of non-current assetsCommon practice: IAS 1.78
documentationThe amount of payables for the purchase of non-current assets. [Refer: Non-current assets]
ifrs-fullPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxX instant, creditlabelPayables on social security and taxes other than income taxCommon practice: IAS 1.78
documentationThe amount of payment due on social security and taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.
ifrs-fullPaymentsForDebtIssueCostsX duration, creditlabelPayments for debt issue costsCommon practice: IAS 7.17
documentationThe cash outflow for debt issue costs.
ifrs-fullPaymentsForDevelopmentProjectExpenditureX duration, creditlabelPayments for development project expenditureCommon practice: IAS 7.16
documentationThe cash outflow for expenditure related to development projects.
ifrs-fullPaymentsForExplorationAndEvaluationExpensesX duration, creditlabelPayments for exploration and evaluation expensesCommon practice: IAS 7.14
documentationThe cash outflow for expenses incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
ifrs-fullPaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits(X) duration, creditlabelPayments for premiums and claims, annuities and other policy benefitsExample: Expiry date 2023-01-01 IAS 7.14 e
documentationThe cash outflow for premiums and claims, annuities and other policy benefits.
negatedLabelPayments for premiums and claims, annuities and other policy benefits
ifrs-fullPaymentsForShareIssueCostsX duration, creditlabelPayments for share issue costsCommon practice: IAS 7.17
documentationThe cash outflow for share issue costs.
ifrs-fullPaymentsFromChangesInOwnershipInterestsInSubsidiaries(X) duration, creditlabelPayments from changes in ownership interests in subsidiaries that do not result in loss of controlDisclosure: IAS 7.42 A, Disclosure: IAS 7.42B
documentationThe cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
negatedLabelPayments from changes in ownership interests in subsidiaries that do not result in loss of control
ifrs-fullPaymentsFromContractsHeldForDealingOrTradingPurpose(X) duration, creditlabelPayments from contracts held for dealing or trading purposeExample: IAS 7.14 g
documentationThe cash outflow for contracts held for dealing or trading purposes.
negatedLabelPayments from contracts held for dealing or trading purpose
ifrs-fullPaymentsFromPlanNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from payments from planDisclosure: IAS 19.141 g
documentationThe decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]
commentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments from plan should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments from plan represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value.
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from payments from plan
ifrs-fullPaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlementsDisclosure: IAS 19.141 g
documentationThe decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset); Defined benefit plans [member]]
commentaryGuidanceDecreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments in respect of settlements should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments in respect of settlements represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value.
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from payments in respect of settlements
ifrs-fullPaymentsInRespectOfSettlementsReimbursementRights(X) duration, creditlabelDecrease in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlementsDisclosure: IAS 19.141 g
documentationThe decrease (increase) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Defined benefit plans [member]]
negatedLabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements
ifrs-fullPaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities(X) duration, creditlabelPayments of lease liabilities, classified as financing activitiesExample: IAS 7.17 e
documentationThe cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]
negatedTerseLabelPayments of lease liabilities
ifrs-fullPaymentsOfOtherEquityInstruments(X) duration, creditlabelPayments of other equity instrumentsCommon practice: IAS 7.17
documentationThe cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.
negatedLabelPayments of other equity instruments
ifrs-fullPaymentsToAcquireOrRedeemEntitysShares(X) duration, creditlabelPayments to acquire or redeem entity’s sharesExample: IAS 7.17 b
documentationThe cash outflow to acquire or redeem entity’s shares.
negatedLabelPayments to acquire or redeem entity’s shares
ifrs-fullPaymentsToAndOnBehalfOfEmployees(X) duration, creditlabelPayments to and on behalf of employeesExample: IAS 7.14 d
documentationThe cash outflow to, and on behalf of, employees.
negatedLabelPayments to and on behalf of employees
ifrs-fullPaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale(X) duration, creditlabelPayments to manufacture or acquire assets held for rental to others and subsequently held for saleExample: IAS 7.14
documentationThe cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.
negatedLabelPayments to manufacture or acquire assets held for rental to others and subsequently held for sale
ifrs-fullPaymentsToSuppliersForGoodsAndServices(X) duration, creditlabelPayments to suppliers for goods and servicesExample: IAS 7.14 c
documentationThe cash outflow to suppliers for goods and services.
negatedLabelPayments to suppliers for goods and services
ifrs-fullPaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployeesX duration, creditlabelPayments to suppliers for goods and services and to and on behalf of employeesCommon practice: IAS 7.14
documentationThe cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.
ifrs-fullPensionDefinedBenefitPlansMembermemberlabelPension defined benefit plans [member]Common practice: IAS 19.138 b
documentationThis member stands for pension defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullPercentageOfEntitysRevenueX.XX durationlabelPercentage of entity’s revenueCommon practice: IFRS 8.34
documentationThe percentage of the entity’s revenue. [Refer: Revenue]
ifrs-fullPercentageOfReasonablyPossibleDecreaseInActuarialAssumptionX.XX instantlabelPercentage of reasonably possible decrease in actuarial assumptionDisclosure: IAS 19.145 a
documentationThe reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]
ifrs-fullPercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17X.XX instantlabelPercentage of reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 a
documentationThe percentage of the reasonably possible decrease in the risk variable that arises from contracts within scope of IFRS 17.
ifrs-fullPercentageOfReasonablyPossibleDecreaseInUnobservableInputAssetsX.XX instantlabelPercentage of reasonably possible decrease in unobservable input, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets.
commentaryGuidanceUse this element for decreases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7.84 per cent (ie multiplied by 0.98). In such cases, create extension elements.
ifrs-fullPercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstrumentsX.XX instantlabelPercentage of reasonably possible decrease in unobservable input, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity’s own equity instruments.
commentaryGuidanceUse this element for decreases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7.84 per cent (ie multiplied by 0.98). In such cases, create extension elements.
ifrs-fullPercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilitiesX.XX instantlabelPercentage of reasonably possible decrease in unobservable input, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities.
commentaryGuidanceUse this element for decreases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7.84 per cent (ie multiplied by 0.98). In such cases, create extension elements.
ifrs-fullPercentageOfReasonablyPossibleIncreaseInActuarialAssumptionX.XX instantlabelPercentage of reasonably possible increase in actuarial assumptionDisclosure: IAS 19.145 a
documentationThe reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]
ifrs-fullPercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17X.XX instantlabelPercentage of reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.128 a
documentationThe percentage of a reasonably possible increase in the risk variable that arises from contracts within scope of IFRS 17.
ifrs-fullPercentageOfReasonablyPossibleIncreaseInUnobservableInputAssetsX.XX instantlabelPercentage of reasonably possible increase in unobservable input, assetsCommon practice: IFRS 13.93 h (ii)
documentationThe percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets.
commentaryGuidanceUse this element for increases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8.16 per cent (ie multiplied by 1.02). In such cases, create extension elements.
ifrs-fullPercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstrumentsX.XX instantlabelPercentage of reasonably possible increase in unobservable input, entity’s own equity instrumentsCommon practice: IFRS 13.93 h (ii)
documentationThe percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity’s own equity instruments.
commentaryGuidanceUse this element for increases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8.16 per cent (ie multiplied by 1.02). In such cases, create extension elements.
ifrs-fullPercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilitiesX.XX instantlabelPercentage of reasonably possible increase in unobservable input, liabilitiesCommon practice: IFRS 13.93 h (ii)
documentationThe percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities.
commentaryGuidanceUse this element for increases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8.16 per cent (ie multiplied by 1.02). In such cases, create extension elements.
ifrs-fullPercentageOfVotingEquityInterestsAcquiredX.XX instantlabelPercentage of voting equity interests acquiredDisclosure: IFRS 3.B64 c
documentationThe percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]
ifrs-fullPerformanceObligationsAxisaxislabelPerformance obligations [axis]Disclosure: IFRS 15.119
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullPerformanceObligationsMembermember [default]labelPerformance obligations [member]Disclosure: IFRS 15.119
documentationThis member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. This member also represents the standard value for the "Performance obligations" axis if no other member is used.
ifrs-fullPerformanceObligationsSatisfiedAtPointInTimeMembermemberlabelPerformance obligations satisfied at point in time [member]Disclosure: IFRS 15.125
documentationThis member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [member]]
ifrs-fullPerformanceObligationsSatisfiedOverTimeMembermemberlabelPerformance obligations satisfied over time [member]Disclosure: IFRS 15.124
documentationThis member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [member]]
ifrs-fullPeriodCoveredByFinancialStatementstextlabelPeriod covered by financial statementsDisclosure: IAS 1.51 c
documentationThe description of the period covered by the set of financial statements or notes.
ifrs-fullPlanAssetsAtFairValueX instant, debitlabelPlan assets, at fair valueCommon practice: IAS 19.57 a
documentationThe 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]]
totalLabelTotal plan assets, at fair value
ifrs-fullPlanAssetsMembermemberlabelPlan assets [member]Disclosure: IAS 19.140 a (i)
documentationThis member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance policies.
ifrs-fullPlantsMembermemberlabelPlants [member]Common practice: IAS 41.41
documentationThis member stands for plants.
ifrs-fullPortfolioAndOtherManagementFeeIncomeX duration, creditlabelPortfolio and other management fee incomeCommon practice: IAS 1.112 c
documentationThe amount of income recognised from portfolio and other management fees.
ifrs-fullPortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalentsX duration, creditlabelPortion of consideration paid (received) consisting of cash and cash equivalentsDisclosure: IAS 7.40 b
documentationThe portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)]
ifrs-fullPortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiaryX duration, creditlabelPortion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiaryDisclosure: IFRS 14.B28
documentationThe portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [member]; Subsidiaries [member]]
ifrs-fullPortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiaryX duration, creditlabelPortion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiaryDisclosure: IFRS 12.19 a
documentationThe portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Subsidiaries [member]]
ifrs-fullPostemploymentBenefitExpenseDefinedBenefitPlansX duration, debitlabelPost-employment benefit expense in profit or loss, defined benefit plansCommon practice: IAS 19.135 b, Common practice: IAS 19.5
documentationThe amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss]
totalLabelTotal post-employment benefit expense in profit or loss, defined benefit plans
ifrs-fullPostemploymentBenefitExpenseDefinedBenefitPlansAbstractlabelPost-employment benefit expense in profit or loss, defined benefit plans [abstract]
ifrs-fullPostemploymentBenefitExpenseDefinedContributionPlansX duration, debitlabelPost-employment benefit expense, defined contribution plansDisclosure: IAS 19.53
documentationThe amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.
ifrs-fullPostemploymentBenefitExpenseInProfitOrLossX duration, debitlabelPost-employment benefit expense in profit or lossCommon practice: IAS 19.5
documentationThe amount of post-employment benefit expense included in profit or loss
totalLabelTotal post-employment benefit expense in profit or loss
ifrs-fullPostemploymentBenefitExpenseInProfitOrLossAbstractlabelPost-employment benefit expense in profit or loss [abstract]
ifrs-fullPostemploymentMedicalDefinedBenefitPlansMembermemberlabelPost-employment medical defined benefit plans [member]Example: IAS 19.138 b
documentationThis member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullPotentialOrdinaryShareTransactionsMembermemberlabelPotential ordinary share transactions [member]Example: IAS 10.22 f
documentationThis member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]
ifrs-fullPowerGeneratingAssetsMembermemberlabelPower generating assets [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment]
ifrs-fullPrecontractCostsMembermemberlabelPre-contract costs [member]Example: IFRS 15.128 a
documentationThis member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the pre-contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
ifrs-fullPreferenceSharesMembermemberlabelPreference shares [member]Common practice: IAS 1.79 a
documentationThis member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments in terms of claim. [Refer: Ordinary shares [member]]
ifrs-fullPremiumsWrittenNetOfReinsuranceX duration, creditlabelPremiums written, net of reinsuranceCommon practice: Expiry date 2023-01-01 IAS 1.85
documentationThe amount of premiums written, net of amounts reinsured with third parties.
ifrs-fullPrepaymentRiskMembermemberlabelPrepayment risk [member]Example: IFRS 7.40 a, Example: IFRS 7.IG32
documentationThis member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]
ifrs-fullPrepaymentsX instant, debitlabelPrepaymentsExample: IAS 1.78 b
documentationReceivables that represent amounts paid for goods and services before they have been delivered.
ifrs-fullPrepaymentsAndAccruedIncomeIncludingContractAssetsX instant, debitlabelPrepayments and accrued income including contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of prepayments and accrued income, including contract assets. [Refer: Prepayments; Accrued income including contract assets]
totalLabelTotal prepayments and accrued income including contract assets
ifrs-fullPrepaymentsAndAccruedIncomeIncludingContractAssetsAbstractlabelPrepayments and accrued income including contract assets [abstract]
ifrs-fullPrepaymentsAndAccruedIncomeOtherThanContractAssetsX instant, debitlabelPrepayments and accrued income other than contract assetsCommon practice: IAS 1.55, Common practice: IAS 1.78
documentationThe amount of prepayments and accrued income, other than contract assets. [Refer: Prepayments; Accrued income other than contract assets]
totalLabelTotal prepayments and accrued income other than contract assets
ifrs-fullPrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstractlabelPrepayments and accrued income other than contract assets [abstract]
ifrs-fullPresentationOfLeasesForLesseeAbstractlabelPresentation of leases for lessee [abstract]
ifrs-fullPresentationOfOverlayApproachAbstractlabelPresentation of overlay approach [abstract]
ifrs-fullPresentValueOfDefinedBenefitObligationMembermemberlabelPresent value of defined benefit obligation [member]Disclosure: IAS 19.140 a (ii)
documentationThis member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.
ifrs-fullPreviousGAAPMembermemberlabelPrevious GAAP [member]Disclosure: IFRS 1.24, Disclosure: IFRS 1.29, Common practice: IFRS 1.30
documentationThis member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]
ifrs-fullPreviouslyStatedMembermemberlabelPreviously stated [member]Disclosure: IAS 1.106 b, Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)
documentationThis member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).
ifrs-fullPriceIndexMovementsX.XX durationlabelPrice index movementsDisclosure: IAS 29.39 c
documentationThe movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
ifrs-fullPricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCashX instant, creditlabelPrices specified in forward agreements to purchase financial assets for cashExample: IFRS 7.B11D b
documentationPrices specified in forward agreements to purchase financial assets for cash.
ifrs-fullPrincipalPlaceOfBusinesstextlabelPrincipal place of businessDisclosure: IAS 1.138 a
documentationThe place where an entity principally conducts operations.
ifrs-fullPrincipalPlaceOfBusinessOfAssociatetextlabelPrincipal place of business of associateDisclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)
documentationThe principal place of business of an associate. [Refer: Principal place of business; Associates [member]]
ifrs-fullPrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUsetextlabelPrincipal place of business of entity whose consolidated financial statements have been produced for public useDisclosure: IAS 27.16 a
documentationThe principal place of business of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]
ifrs-fullPrincipalPlaceOfBusinessOfJointOperationtextlabelPrincipal place of business of joint operationDisclosure: IFRS 12.21 a (iii)
documentationThe principal place of business of a joint operation. [Refer: Joint operations [member]; Principal place of business]
ifrs-fullPrincipalPlaceOfBusinessOfJointVenturetextlabelPrincipal place of business of joint ventureDisclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)
documentationThe principal place of business of a joint venture. [Refer: Principal place of business; Joint ventures [member]]
ifrs-fullPrincipalPlaceOfBusinessOfSubsidiarytextlabelPrincipal place of business of subsidiaryDisclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.12 b, Disclosure: IFRS 12.19B b
documentationThe principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]]
ifrs-fullProbabilityOfDefaultAxisaxislabelProbability of default [axis]Example: IFRS 7.35M, Example: IFRS 7.IG20C
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullProbabilityOfDefaultMeasurementInputMembermemberlabelProbability of default, measurement input [member]Example: IFRS 13.93 d, Example: IFRS 13.IE63
documentationThis member stands for the probability of default used as a measurement input.
ifrs-fullProbabilityOfDefaultMembermemberlabelProbability of default [member]Example: IFRS 7.35M, Example: IFRS 7.IG20C
documentationThis member stands for all probabilities of default.
ifrs-fullProceedsFromBorrowingsClassifiedAsFinancingActivitiesX duration, debitlabelProceeds from borrowings, classified as financing activitiesExample: IAS 7.17 c
documentationThe cash inflow from borrowings obtained. [Refer: Borrowings]
terseLabelProceeds from borrowings
ifrs-fullProceedsFromChangesInOwnershipInterestsInSubsidiariesX duration, debitlabelProceeds from changes in ownership interests in subsidiaries that do not result in loss of controlDisclosure: IAS 7.42 A, Disclosure: IAS 7.42B
documentationThe cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
ifrs-fullProceedsFromContributionsOfNoncontrollingInterestsX duration, debitlabelProceeds from contributions of non-controlling interestsCommon practice: IAS 7.17
documentationThe cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]
ifrs-fullProceedsFromCurrentBorrowingsX duration, debitlabelProceeds from current borrowingsCommon practice: IAS 7.17
documentationThe cash inflow from current borrowings obtained. [Refer: Current borrowings]
ifrs-fullProceedsFromDisposalOfExplorationAndEvaluationAssetsX duration, debitlabelProceeds from disposal of exploration and evaluation assetsCommon practice: IAS 7.16
documentationThe cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
ifrs-fullProceedsFromDisposalOfMiningAssetsX duration, debitlabelProceeds from disposal of mining assetsCommon practice: IAS 7.16
documentationThe cash inflow from the disposal of mining assets. [Refer: Mining assets]
ifrs-fullProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsX duration, debitlabelProceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operationsCommon practice: IAS 7.16
documentationThe cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale]
ifrs-fullProceedsFromDisposalOfOilAndGasAssetsX duration, debitlabelProceeds from disposal of oil and gas assetsCommon practice: IAS 7.16
documentationThe cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]
ifrs-fullProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssetsX duration, debitlabelProceeds from disposal or maturity of available-for-sale financial assetsCommon practice: Expiry date 2023-01-01 IAS 7.16
documentationThe cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]
ifrs-fullProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssetsX duration, debitlabelProceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assetsCommon practice: IAS 7.16
documentationThe cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]
ifrs-fullProceedsFromExerciseOfOptionsX duration, debitlabelProceeds from exercise of optionsCommon practice: IAS 7.17
documentationThe cash inflow from the exercise of options.
ifrs-fullProceedsFromExerciseOfWarrantsX duration, debitlabelProceeds from exercise of warrantsCommon practice: IAS 7.17
documentationThe cash inflow from the exercise of share purchase warrants.
ifrs-fullProceedsFromGovernmentGrantsClassifiedAsFinancingActivitiesX duration, debitlabelProceeds from government grants, classified as financing activitiesCommon practice: IAS 20.28
documentationThe cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]
terseLabelProceeds from government grants
ifrs-fullProceedsFromGovernmentGrantsClassifiedAsInvestingActivitiesX duration, debitlabelProceeds from government grants, classified as investing activitiesCommon practice: IAS 20.28
documentationThe cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]
terseLabelProceeds from government grants
ifrs-fullProceedsFromIssueOfBondsNotesAndDebenturesX duration, debitlabelProceeds from issue of bonds, notes and debenturesCommon practice: IAS 7.17
documentationThe cash inflow from the issuing of bonds, notes and debentures.
ifrs-fullProceedsFromIssueOfOrdinarySharesX duration, debitlabelProceeds from issue of ordinary sharesCommon practice: IAS 7.17
documentationThe cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]
ifrs-fullProceedsFromIssueOfPreferenceSharesX duration, debitlabelProceeds from issue of preference sharesCommon practice: IAS 7.17
documentationThe cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]
ifrs-fullProceedsFromIssueOfSubordinatedLiabilitiesX duration, debitlabelProceeds from issue of subordinated liabilitiesCommon practice: IAS 7.17
documentationThe cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]
ifrs-fullProceedsFromIssuingOtherEquityInstrumentsX duration, debitlabelProceeds from issuing other equity instrumentsExample: IAS 7.17 a
documentationThe cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.
ifrs-fullProceedsFromIssuingSharesX duration, debitlabelProceeds from issuing sharesExample: IAS 7.17 a
documentationThe cash inflow from issuing shares.
ifrs-fullProceedsFromNoncurrentBorrowingsX duration, debitlabelProceeds from non-current borrowingsCommon practice: IAS 7.17
documentationThe cash inflow from non-current borrowings obtained. [Refer: Borrowings]
ifrs-fullProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivitiesX duration, debitlabelProceeds from sales of other long-term assets, classified as investing activitiesExample: IAS 7.16 b
documentationThe 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]
terseLabelProceeds from sales of other long-term assets
ifrs-fullProceedsFromSaleOrIssueOfTreasurySharesX duration, debitlabelProceeds from sale or issue of treasury sharesCommon practice: IAS 7.17
documentationThe cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]
ifrs-fullProceedsFromSalesOfBiologicalAssetsX duration, debitlabelProceeds from sales of biological assetsCommon practice: IAS 7.16
documentationThe cash inflow from sales of biological assets. [Refer: Biological assets]
ifrs-fullProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivitiesX duration, debitlabelProceeds from sales of intangible assets, classified as investing activitiesExample: IAS 7.16 b
documentationThe cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
terseLabelProceeds from sales of intangible assets
ifrs-fullProceedsFromSalesOfInterestsInAssociatesX duration, debitlabelProceeds from sales of interests in associatesCommon practice: IAS 7.16
documentationThe cash inflow from sales of interests in associates. [Refer: Associates [member]]
ifrs-fullProceedsFromSalesOfInvestmentPropertyX duration, debitlabelProceeds from sales of investment propertyCommon practice: IAS 7.16
documentationThe cash inflow from sales of investment property. [Refer: Investment property]
ifrs-fullProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethodX duration, debitlabelProceeds from sales of investments accounted for using equity methodCommon practice: IAS 7.16
documentationThe cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
ifrs-fullProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX duration, debitlabelProceeds from sales of investments other than investments accounted for using equity methodCommon practice: IAS 7.16
documentationThe cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
ifrs-fullProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesX duration, debitlabelProceeds from sales of property, plant and equipment, classified as investing activitiesExample: IAS 7.16 b
documentationThe cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
terseLabelProceeds from sales of property, plant and equipment
ifrs-fullProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivitiesX duration, debitlabelProceeds from sales or maturity of financial instruments, classified as investing activitiesCommon practice: IAS 7.16
documentationThe cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]]
ifrs-fullProceedsFromTransferActivityX duration, debitlabelProceeds from transfer activity during period representing greatest transfer activityDisclosure: IFRS 7.42G c (iii)
documentationThe amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]
ifrs-fullProceedsIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelateToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivitiesX duration, creditlabelProceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activitiesDisclosure: IAS 16.74 A b
documentationThe amount of proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.
ifrs-fullProductionSuppliesX instant, debitlabelCurrent production suppliesExample: IAS 1.78 c, Common practice: IAS 2.37
documentationA classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]
ifrs-fullProductsAndServicesAxisaxislabelProducts and services [axis]Example: IFRS 15.B89 a, Disclosure: IFRS 8.32
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullProductsAndServicesMembermember [default]labelProducts and services [member]Example: IFRS 15.B89 a, Disclosure: IFRS 8.32
documentationThis member stands for the entity’s products and services. It also represents the standard value for the "Products and services" axis if no other member is used.
ifrs-fullProfessionalFeesExpenseX duration, debitlabelProfessional fees expenseCommon practice: IAS 1.112 c
documentationThe amount of fees paid or payable for professional services.
ifrs-fullProfitLossX duration, creditlabelProfit (loss)Disclosure: IAS 1.106 d (i), Disclosure: IAS 1.81 A a, Disclosure: IAS 7.18 b, Disclosure: IFRS 1.24 b, Example: IFRS 12.B10 b, Disclosure: IFRS 1.32 a (ii), Example: Effective 2023-01-01 IFRS 17.113 b, Example: Effective on first application of IFRS 9 IFRS 4.39L e, Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 b
documentationThe total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
totalLabelProfit (loss)
ifrs-fullProfitLossAbstractlabelProfit (loss) [abstract]
ifrs-fullProfitLossAttributableToAbstractlabelProfit (loss), attributable to [abstract]
ifrs-fullProfitLossAttributableToNoncontrollingInterestsX duration, creditlabelProfit (loss), attributable to non-controlling interestsDisclosure: IAS 1.81B a (i), Disclosure: IFRS 12.12 e
documentationThe profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityX duration, creditlabelProfit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per shareDisclosure: IAS 33.70 a
documentationThe profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]
totalLabelProfit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstractlabelProfit (loss), attributable to ordinary equity holders of parent entity [abstract]
ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsX duration, creditlabelProfit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per shareDisclosure: IAS 33.70 a
documentationThe profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)]
totalLabelProfit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share
ifrs-fullProfitLossAttributableToOwnersOfParentX duration, creditlabelProfit (loss), attributable to owners of parentDisclosure: IAS 1.81B a (ii)
documentationThe profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]
ifrs-fullProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstractlabelProfit (loss) attributable to participating equity instruments other than ordinary shares [abstract]
ifrs-fullProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrumentX durationlabelProfit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrumentCommon practice: IAS 33.70 a, Common practice: IAS 33.A14
documentationThe profit (loss) used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign to use. Use a negative value for terms in brackets.
totalLabelProfit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument
negatedLabelLoss (profit) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument
ifrs-fullProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrumentX duration, creditlabelProfit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrumentCommon practice: IAS 33.A14
documentationThe profit (loss) used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]
totalLabelProfit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument
ifrs-fullProfitLossBeforeTaxX duration, creditlabelProfit (loss) before taxExample: IAS 1.102, Example: IAS 1.103, Disclosure: IFRS 5.33 b (i), Example: IFRS 8.23, Example: IFRS 8.28 b
documentationThe profit (loss) before tax expense or income. [Refer: Profit (loss)]
totalLabelProfit (loss) before tax
ifrs-fullProfitLossFromContinuingOperationsX duration, creditlabelProfit (loss) from continuing operationsDisclosure: IAS 1.81 A a, Disclosure: IFRS 12.B12 b (vi), Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 b
documentationThe profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]
totalLabelProfit (loss) from continuing operations
ifrs-fullProfitLossFromContinuingOperationsAttributableToNoncontrollingInterestsX duration, creditlabelProfit (loss) from continuing operations attributable to non-controlling interestsExample: IFRS 5 -, Example: 11, Example: IFRS 5.33 d
documentationThe profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]
ifrs-fullProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityX duration, creditlabelProfit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per shareDisclosure: IAS 33.70 a
documentationThe profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations [member]; Profit (loss) from continuing operations]
ifrs-fullProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsX duration, creditlabelProfit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per shareDisclosure: IAS 33.70 a
documentationThe profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations]
ifrs-fullProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrumentX duration, creditlabelProfit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrumentCommon practice: IAS 33.A14
documentationThe profit (loss) from continuing operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations]
ifrs-fullProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrumentX duration, creditlabelProfit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrumentCommon practice: IAS 33.A14
documentationThe profit (loss) from continuing operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations]
ifrs-fullProfitLossFromDiscontinuedOperationsX duration, creditlabelProfit (loss) from discontinued operationsDisclosure: IAS 1.82 ea, Disclosure: IAS 1.98 e, Disclosure: IFRS 12.B12 b (vii), Disclosure: IFRS 5.33 a
documentationThe profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterestsX duration, creditlabelProfit (loss) from discontinued operations attributable to non-controlling interestsExample: IFRS 5 -, Example: 11, Example: IFRS 5.33 d
documentationThe profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityX duration, creditlabelProfit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per shareDisclosure: IAS 33.70 a
documentationThe profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations]
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsX duration, creditlabelProfit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per shareDisclosure: IAS 33.70 a
documentationThe profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations]
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrumentX duration, creditlabelProfit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrumentCommon practice: IAS 33.A14
documentationThe profit (loss) from discontinued operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations]
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrumentX duration, creditlabelProfit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrumentCommon practice: IAS 33.A14
documentationThe profit (loss) from discontinued operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations]
ifrs-fullProfitLossFromOperatingActivitiesX duration, creditlabelProfit (loss) from operating activitiesCommon practice: IAS 1.85, Example: IAS 32.IE33
documentationThe profit (loss) from operating activities of the entity. [Refer: Profit (loss)]
totalLabelProfit (loss) from operating activities
ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxX duration, creditlabelProfit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred taxDisclosure: IFRS 14.23
documentationThe profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss; Profit (loss)]
ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterestsX duration, creditlabelProfit (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 interestsExample: IFRS 14.23, Example: IFRS 14.IE1
documentationThe profit (loss), attributable to non-controlling interests, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Non-controlling interests]
ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParentX duration, creditlabelProfit (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 parentExample: IFRS 14.23, Example: IFRS 14.IE1
documentationThe profit (loss), attributable to owners of parent, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]
ifrs-fullProfitLossOfAcquireeX duration, creditlabelProfit (loss) of acquiree since acquisition dateDisclosure: IFRS 3.B64 q (i)
documentationThe profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]
ifrs-fullProfitLossOfCombinedEntityX duration, creditlabelProfit (loss) of combined entity as if combination occurred at beginning of periodDisclosure: IFRS 3.B64 q (ii)
documentationThe profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Profit (loss)]
ifrs-fullProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011X duration, creditlabelProfit (loss) recognised on exchanging construction services for financial assetDisclosure: SIC 29.6 A
documentationThe profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]
ifrs-fullProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011X duration, creditlabelProfit (loss) recognised on exchanging construction services for intangible assetDisclosure: SIC 29.6 A
documentationThe profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]
ifrs-fullProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestmentsX duration, creditlabelProfit (loss) on disposal of investments and changes in value of investmentsDisclosure: IAS 26.35 b (ix)
documentationThe profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]
ifrs-fullProgrammingAssetsX instant, debitlabelProgramming assetsCommon practice: IAS 1.55
documentationThe amount of assets relating to programming. [Refer: Assets]
ifrs-fullPropertyAmountContributedToFairValueOfPlanAssetsX instant, debitlabelReal estate, amount contributed to fair value of plan assetsExample: IAS 19.142 d
documentationThe amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullPropertyDevelopmentAndProjectManagementExpenseX duration, debitlabelProperty development and project management expenseCommon practice: IAS 1.85
documentationThe amount of expense arising from property development and project management.
ifrs-fullPropertyDevelopmentAndProjectManagementIncomeX duration, creditlabelProperty development and project management incomeCommon practice: IAS 1.85
documentationThe amount of income arising from property development and project management.
ifrs-fullPropertyIntendedForSaleInOrdinaryCourseOfBusinessX instant, debitlabelProperty intended for sale in ordinary course of businessCommon practice: IAS 1.55
documentationThe amount of property intended for sale in the ordinary course of business of the entity. Property is land or a building – or part of a building – or both.
ifrs-fullPropertyManagementExpenseX duration, debitlabelProperty management expenseCommon practice: IAS 1.112 c
documentationThe amount of expense relating to property management. Property is land or a building – or part of a building – or both.
ifrs-fullPropertyPlantAndEquipmentX instant, debitlabelProperty, plant and equipmentDisclosure: IAS 1.54 a, Disclosure: IAS 16.73 e
documentationThe 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.
totalLabelTotal property, plant and equipment
periodStartLabelProperty, plant and equipment at beginning of period
periodEndLabelProperty, plant and equipment at end of period
ifrs-fullPropertyPlantAndEquipmentAbstractlabelProperty, plant and equipment [abstract]
ifrs-fullPropertyPlantAndEquipmentByOperatingLeaseStatusAxisaxislabelProperty, plant and equipment by operating lease status [axis]Disclosure: IFRS 16.95
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullPropertyPlantAndEquipmentByOperatingLeaseStatusMembermember [default]labelProperty, plant and equipment by operating lease status [member]Disclosure: IFRS 16.95
documentationThis member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It also represents the standard value for the "Property, plant and equipment by operating lease status" axis if no other member is used. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssetsX instant, debitlabelProperty, plant and equipment, revalued assets, at costDisclosure: IAS 16.77 e
documentationThe amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUseX instant, debitlabelProperty, plant and equipment, assets retired from active use and not classified as held for saleExample: IAS 16.79 c
documentationThe amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentCarryingAmountOfRevaluedAssetsX instant, debitlabelProperty, plant and equipment, revalued assetsDisclosure: IAS 16.77
documentationThe amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentExpendituresRecognisedForConstructionsX instant, debitlabelProperty, plant and equipment, expenditures recognised in course of its constructionDisclosure: IAS 16.74 b
documentationThe amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction. [Refer: Carrying amount [member]; Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentFairValueUsedAsDeemedCostX instant, debitlabelProperty, plant and equipment fair value used as deemed costDisclosure: IFRS 1.30
documentationThe amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciatedX instant, debitlabelProperty, plant and equipment, gross carrying amount of fully depreciated assets still in useExample: IAS 16.79 b
documentationThe gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentMembermemberlabelProperty, plant and equipment [member]Disclosure: IAS 16.73, Example: IAS 36.127, Example: IFRS 16.53
documentationThis member stands for property, plant and equipment. It also represents the standard value for the "Classes of property, plant and equipment" axis if no other member is used. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentNotSubjectToOperatingLeasesMembermemberlabelProperty, plant and equipment not subject to operating leases [member]Disclosure: IFRS 16.95
documentationThis member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentPledgedAsSecurityX instant, debitlabelProperty, plant and equipment, pledged as securityDisclosure: IAS 16.74 a
documentationThe amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentProceedsBeforeIntendedUseMembermemberlabelProperty, Plant and Equipment-Proceeds before Intended Use [member]Disclosure: Expiry date 2024-01-01 IAS 16.81 N
documentationThis member stands for Property, Plant and Equipment-Proceeds before Intended Use (Amendments to IAS 16) issued in May 2020.
ifrs-fullPropertyPlantAndEquipmentRecognisedAsOfAcquisitionDateX instant, debitlabelProperty, plant and equipment recognised as of acquisition dateExample: IFRS 3.B64 i, Example: IFRS 3.IE72
documentationThe amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]]
ifrs-fullPropertyPlantAndEquipmentRestrictionsOnTitleX instant, debitlabelProperty, plant and equipment, restrictions on titleDisclosure: IAS 16.74 a
documentationThe amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentRevaluationAbstractlabelProperty, plant and equipment, revaluation [abstract]
ifrs-fullPropertyPlantAndEquipmentRevaluationSurplusX instant, creditlabelProperty, plant and equipment, revaluation surplusDisclosure: IAS 16.77 f
documentationThe amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]
ifrs-fullPropertyPlantAndEquipmentSubjectToOperatingLeasesMembermemberlabelProperty, plant and equipment subject to operating leases [member]Disclosure: IFRS 16.95
documentationThis member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]
ifrs-fullPropertyPlantAndEquipmentTemporarilyIdleX instant, debitlabelProperty, plant and equipment, temporarily idleExample: IAS 16.79 a
documentationThe amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullPropertyServiceChargeExpense(X) duration, debitlabelProperty service charge expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from charges related to servicing of property.
negatedLabelProperty service charge expense
ifrs-fullPropertyServiceChargeIncomeX duration, creditlabelProperty service charge incomeCommon practice: IAS 1.112 c
documentationThe amount of income arising from charges related to servicing of property.
ifrs-fullPropertyServiceChargeIncomeExpenseX duration, creditlabelProperty service charge income (expense)Common practice: IAS 1.112 c
documentationThe amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]
netLabelNet property service charge income (expense)
ifrs-fullPropertyServiceChargeIncomeExpenseAbstractlabelProperty service charge income (expense) [abstract]
ifrs-fullPropertyTaxExpenseX duration, debitlabelProperty tax expenseCommon practice: IAS 1.85
documentationThe amount of tax expense levied on property. Property is land or a building – or part of a building – or both.
ifrs-fullProportionOfOwnershipInterestInAssociateX.XX durationlabelProportion of ownership interest in associateDisclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.21 a (iv)
documentationThe proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]
ifrs-fullProportionOfOwnershipInterestInJointOperationX.XX durationlabelProportion of ownership interest in joint operationDisclosure: IFRS 12.21 a (iv)
documentationThe proportion of ownership interest in a joint operation attributable to the entity. [Refer: Joint operations [member]]
ifrs-fullProportionOfOwnershipInterestInJointVentureX.XX durationlabelProportion of ownership interest in joint ventureDisclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.21 a (iv)
documentationThe proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]
ifrs-fullProportionOfOwnershipInterestInSubsidiaryX.XX durationlabelProportion of ownership interest in subsidiaryDisclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.19B c
documentationThe proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]
ifrs-fullProportionOfOwnershipInterestsHeldByNoncontrollingInterestsX.XX durationlabelProportion of ownership interests held by non-controlling interestsDisclosure: IFRS 12.12 c
documentationThe proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]
ifrs-fullProportionOfVotingPowerHeldInAssociateX.XX durationlabelProportion of voting rights held in associateDisclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.21 a (iv)
documentationThe proportion of the voting rights in an associate held by the entity. [Refer: Associates [member]]
ifrs-fullProportionOfVotingPowerHeldInSubsidiaryX.XX durationlabelProportion of voting rights held in subsidiaryDisclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.19B c
documentationThe proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]]
ifrs-fullProportionOfVotingRightsHeldByNoncontrollingInterestsX.XX durationlabelProportion of voting rights held by non-controlling interestsDisclosure: IFRS 12.12 d
documentationThe proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]
ifrs-fullProportionOfVotingRightsHeldInJointOperationX.XX durationlabelProportion of voting rights held in joint operationDisclosure: IFRS 12.21 a (iv)
documentationThe proportion of the voting rights in a joint operation held by the entity. [Refer: Joint operations [member]]
ifrs-fullProportionOfVotingRightsHeldInJointVentureX.XX durationlabelProportion of voting rights held in joint ventureDisclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.21 a (iv)
documentationThe proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]]
ifrs-fullProvisionForCreditCommitmentsMembermemberlabelProvision for credit commitments [member]Common practice: IAS 37.84
documentationThis member stands for a provision for credit commitments entered into by the entity. [Refer: Other provisions [member]]
ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsX instant, creditlabelProvision for decommissioning, restoration and rehabilitation costsExample:IAS 37 – D Examples: disclosures, Example: IAS 37.8
documentationThe amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]
totalLabelTotal provision for decommissioning, restoration and rehabilitation costs
ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsAbstractlabelProvision for decommissioning, restoration and rehabilitation costs [abstract]
ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsMembermemberlabelProvision for decommissioning, restoration and rehabilitation costs [member]Example:IAS 37 – D Examples: disclosures, Example: IAS 37.8
documentationThis member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Other provisions [member]]
ifrs-fullProvisionForTaxesOtherThanIncomeTaxMembermemberlabelProvision for taxes other than income tax [member]Common practice: IAS 37.84
documentationThis member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Other provisions [member]]
ifrs-fullProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactionsX durationlabelProvision of guarantees or collateral by entity, related party transactionsExample: IAS 24.21 h
documentationThe amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactionsX durationlabelProvision of guarantees or collateral to entity, related party transactionsExample: IAS 24.21 h
documentationThe amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullProvisionsX instant, creditlabelProvisionsDisclosure: IAS 1.54 l
documentationThe amount of liabilities of uncertain timing or amount, including provisions for employee benefits.
totalLabelTotal provisions
ifrs-fullProvisionsAbstractlabelProvisions [abstract]
ifrs-fullProvisionsArisingFromLiabilityAdequacyTestsX instant, creditlabelProvisions arising from liability adequacy testsExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 d
documentationThe amount of provisions arising from an assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows. [Refer: Carrying amount [member]; Provisions]
ifrs-fullProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransactionX instant, creditlabelProvisions for doubtful debts related to outstanding balances of related party transactionDisclosure: IAS 24.18 c
documentationThe amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]
ifrs-fullProvisionsForEmployeeBenefitsX instant, creditlabelProvisions for employee benefitsDisclosure: IAS 1.78 d
documentationThe amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]
ifrs-fullProvisionsForFutureNonparticipatingBenefitsX instant, creditlabelProvisions for future non-participating benefitsExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 e
documentationThe amount of provisions for future non-participating benefits. [Refer: Provisions]
ifrs-fullProvisionUsedOtherProvisions(X) duration, debitlabelProvision used, other provisionsDisclosure: IAS 37.84 c
documentationThe amount used (ie incurred and charged against the provision) for other provisions. [Refer: Other provisions]
negatedLabelProvision used, other provisions
ifrs-fullPurchasedCallOptionsMembermemberlabelPurchased call options [member]Example: IFRS 7.B33, Example: IFRS 7.IG40B
documentationThis member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]]
ifrs-fullPurchaseOfAvailableforsaleFinancialAssetsX duration, creditlabelPurchase of available-for-sale financial assetsCommon practice: Expiry date 2023-01-01 IAS 7.16
documentationThe cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]
ifrs-fullPurchaseOfBiologicalAssetsX duration, creditlabelPurchase of biological assetsCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of biological assets. [Refer: Biological assets]
ifrs-fullPurchaseOfExplorationAndEvaluationAssetsX duration, creditlabelPurchase of exploration and evaluation assetsCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
ifrs-fullPurchaseOfFinancialInstrumentsClassifiedAsInvestingActivitiesX duration, creditlabelPurchase of financial instruments, classified as investing activitiesCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullPurchaseOfIntangibleAssetsClassifiedAsInvestingActivities(X) duration, creditlabelPurchase of intangible assets, classified as investing activitiesExample: IAS 7.16 a
documentationThe cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
negatedTerseLabelPurchase of intangible assets
ifrs-fullPurchaseOfInterestsInAssociatesX duration, creditlabelPurchase of interests in associatesCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of interests in associates. [Refer: Associates [member]]
ifrs-fullPurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethodX duration, creditlabelPurchase of interests in investments accounted for using equity methodCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
ifrs-fullPurchaseOfInvestmentPropertyX duration, creditlabelPurchase of investment propertyCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of investment property. [Refer: Investment property]
ifrs-fullPurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX duration, creditlabelPurchase of investments other than investments accounted for using equity methodCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
ifrs-fullPurchaseOfMiningAssetsX duration, creditlabelPurchase of mining assetsCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of mining assets. [Refer: Mining assets]
ifrs-fullPurchaseOfOilAndGasAssetsX duration, creditlabelPurchase of oil and gas assetsCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]
ifrs-fullPurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities(X) duration, creditlabelPurchase of other long-term assets, classified as investing activitiesExample: IAS 7.16 a
documentationThe 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]
negatedTerseLabelPurchase of other long-term assets
ifrs-fullPurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities(X) duration, creditlabelPurchase of property, plant and equipment, classified as investing activitiesExample: IAS 7.16 a
documentationThe cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
negatedTerseLabelPurchase of property, plant and equipment
ifrs-fullPurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssetsX duration, creditlabelPurchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assetsCommon practice: IAS 7.16
documentationThe cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]
ifrs-fullPurchaseOfTreasurySharesX duration, debitlabelPurchase of treasury sharesCommon practice: IAS 1.106 d
documentationThe decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]
ifrs-fullPurchasesFairValueMeasurementAssetsX duration, debitlabelPurchases, fair value measurement, assetsDisclosure: IFRS 13.93 e (iii)
documentationThe increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]
ifrs-fullPurchasesFairValueMeasurementEntitysOwnEquityInstrumentsX duration, creditlabelPurchases, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iii)
documentationThe increase in the fair value measurement of the entity’s own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
ifrs-fullPurchasesFairValueMeasurementLiabilitiesX duration, creditlabelPurchases, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (iii)
documentationThe increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]]
ifrs-fullPurchasesOfGoodsRelatedPartyTransactionsX duration, debitlabelPurchases of goods, related party transactionsExample: IAS 24.21 a
documentationThe amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]
ifrs-fullPurchasesOfPropertyAndOtherAssetsRelatedPartyTransactionsX duration, debitlabelPurchases of property and other assets, related party transactionsExample: IAS 24.21 b
documentationThe amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]]
ifrs-fullQualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssetsX instant, debitlabelQualifying insurance policies, amount contributed to fair value of plan assetsCommon practice: IAS 19.142, Common practice: IAS 19.8
documentationThe amount qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullQualifyingInsurancePoliciesPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelQualifying insurance policies, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142, Common practice: IAS 19.8
documentationThe percentage qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Qualifying insurance policies, amount contributed to fair value of plan assets]
ifrs-fullQualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15RetrospectivelytextlabelQualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectivelyDisclosure: IFRS 15.C6 b
documentationThe qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.
ifrs-fullQualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurancetextlabelQualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insuranceDisclosure: Expiry date 2023-01-01 IFRS 4.39C c (iii)
documentationQualitative description of the effect on the financial statements of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
ifrs-fullQualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9textlabelQualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9Disclosure: Expiry date 2023-01-01 IFRS 4.39D c
documentationQualitative description of the effect on the financial statements of change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
ifrs-fullQualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssetstextlabelQualitative information about continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42E f
documentationQualitative information about the entity’s continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets]
ifrs-fullQualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapitaltextlabelQualitative information about entity’s objectives, policies and processes for managing capitalDisclosure: IAS 1.135 a
documentationQualitative information about the entity’s objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [member]]
ifrs-fullQualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffecttextlabelQualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effectDisclosure: Expiry date 2023-01-01 IFRS 4.39 A b
documentationQualitative information about sensitivity to insurance risk, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer’s future cash flows. [Refer: Types of insurance contracts [member]]
ifrs-fullQuantitativeInformationAboutDerivativesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatorytext blocklabelQuantitative information about derivatives that have yet to transition to alternative benchmark rate [text block]Disclosure: IFRS 7.24 J b (iii)
documentationThe quantitative information about derivatives that have yet to transition to an alternative benchmark rate.
ifrs-fullQuantitativeInformationAboutNonderivativeFinancialAssetsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatorytext blocklabelQuantitative information about non-derivative financial assets that have yet to transition to alternative benchmark rate [text block]Disclosure: IFRS 7.24 J b (i)
documentationThe quantitative information about non-derivative financial assets that have yet to transition to an alternative benchmark rate.
ifrs-fullQuantitativeInformationAboutNonderivativeFinancialLiabilitiesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatorytext blocklabelQuantitative information about non-derivative financial liabilities that have yet to transition to alternative benchmark rate [text block]Disclosure: IFRS 7.24 J b (ii)
documentationThe quantitative information about non-derivative financial liabilities that have yet to transition to an alternative benchmark rate.
ifrs-fullRangeAxisaxislabelRange [axis]Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: IFRS 2.45 d, Common practice: IFRS 7.7
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCosttextlabelRange of estimates within which fair value is likely to lie for biological assets, at costDisclosure: IAS 41.54 c
documentationThe range of estimates within which fair value is highly likely to lie for biological assets when their fair value cannot be measured reliably and the entity measures them at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextlabelRange of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value modelDisclosure: IAS 40.78 c
documentationThe range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModeltextlabelRange of estimates within which fair value is likely to lie for investment property, cost modelDisclosure: IAS 40.79 e (iii)
documentationThe range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property]
ifrs-fullRangesMembermember [default]labelRanges [member]Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: IFRS 2.45 d, Common practice: IFRS 7.7
documentationThis member stands for aggregate ranges. It also represents the standard value for the "Range" axis if no other member is used.
ifrs-fullRangesOfExercisePricesForOutstandingShareOptionsAxisaxislabelRanges of exercise prices for outstanding share options [axis]Disclosure: IFRS 2.45 d
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullRangesOfExercisePricesForOutstandingShareOptionsMembermember [default]labelRanges of exercise prices for outstanding share options [member]Disclosure: IFRS 2.45 d
documentationThis member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the "Ranges of exercise prices for outstanding share options" axis if no other member is used. [Refer: Ranges [member]]
ifrs-fullRatedCreditExposuresX instantlabelRated credit exposuresExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 c
documentationThe amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullRateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalancesX.XX instantlabelRate of return used to reflect time value of money, regulatory deferral account balancesDisclosure: IFRS 14.33 b
documentationThe rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
ifrs-fullRateregulatedActivitiesMembermember [default]labelRate-regulated activities [member]Disclosure: IFRS 14.30, Disclosure: IFRS 14.33
documentationThis member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the "Types of rate-regulated activities" axis if no other member is used.
ifrs-fullRawMaterialsX instant, debitlabelCurrent raw materialsExample: IAS 1.78 c, Common practice: IAS 2.37
documentationA classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories]
ifrs-fullRawMaterialsAndConsumablesUsedX duration, debitlabelRaw materials and consumables usedExample: IAS 1.102, Disclosure: IAS 1.99
documentationThe amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]
negatedLabelRaw materials and consumables used
ifrs-fullRealEstatePercentageContributedToFairValueOfPlanAssetsX.XX instantlabelReal estate, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 d
documentationThe percentage real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Real estate, amount contributed to fair value of plan assets]
ifrs-fullReceiptsFromContractsHeldForDealingOrTradingPurposeX duration, debitlabelReceipts from contracts held for dealing or trading purposesExample: IAS 7.14 g
documentationThe cash inflow from contracts held for dealing or trading purposes.
ifrs-fullReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefitsX duration, debitlabelReceipts from premiums and claims, annuities and other policy benefitsExample: Expiry date 2023-01-01 IAS 7.14 e
documentationThe cash inflow from premiums and claims, annuities and other policy benefits.
ifrs-fullReceiptsFromRentsAndSubsequentSalesOfSuchAssetsX duration, debitlabelReceipts from rents and subsequent sales of assets held for rental to others and subsequently held for saleExample: IAS 7.14
documentationThe cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale.
ifrs-fullReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenueX duration, debitlabelReceipts from royalties, fees, commissions and other revenueExample: IAS 7.14 b
documentationThe cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]
ifrs-fullReceiptsFromSalesOfGoodsAndRenderingOfServicesX duration, debitlabelReceipts from sales of goods and rendering of servicesExample: IAS 7.14 a
documentationThe cash inflow from sales of goods and rendering of services.
ifrs-fullReceivablesAndPayablesRelatedToInsuranceContractsX instant, creditlabelReceivables and payables related to insurance contractsExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 g
documentationThe amount of receivables and payables related to insurance contracts (amounts currently due to and from agents, brokers and policyholders related to insurance contracts).
ifrs-fullReceivablesDueFromAssociatesX instant, debitlabelReceivables due from associatesCommon practice: IAS 1.78 b
documentationThe amount of receivables due from associates. [Refer: Associates [member]]
ifrs-fullReceivablesDueFromJointVenturesX instant, debitlabelReceivables due from joint venturesCommon practice: IAS 1.78 b
documentationThe amount of receivables due from joint ventures. [Refer: Joint ventures [member]]
ifrs-fullReceivablesFromContractsWithCustomersX instant, debitlabelReceivables from contracts with customersDisclosure: IFRS 15.105, Disclosure: IFRS 15.116 a
documentationThe 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.
totalLabelTotal receivables from contracts with customers
periodStartLabelReceivables from contracts with customers at beginning of period
periodEndLabelReceivables from contracts with customers at end of period
ifrs-fullReceivablesFromContractsWithCustomersAbstractlabelReceivables from contracts with customers [abstract]
ifrs-fullReceivablesFromRentalOfPropertiesX instant, debitlabelReceivables from rental of propertiesCommon practice: IAS 1.78 b
documentationThe amount of receivables arising from the rental of properties. Property is land or a building – or part of a building – or both.
ifrs-fullReceivablesFromSaleOfPropertiesX instant, debitlabelReceivables from sale of propertiesCommon practice: IAS 1.78 b
documentationThe amount of receivables arising from the sale of properties. Property is land or a building – or part of a building – or both.
ifrs-fullReceivablesFromTaxesOtherThanIncomeTaxX instant, debitlabelReceivables from taxes other than income taxCommon practice: IAS 1.78 b
documentationThe amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.
ifrs-fullRecipesFormulaeModelsDesignsAndPrototypesX instant, debitlabelRecipes, formulae, models, designs and prototypesExample: IAS 38.119 f
documentationThe amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
ifrs-fullRecipesFormulaeModelsDesignsAndPrototypesMembermemberlabelRecipes, formulae, models, designs and prototypes [member]Example: IAS 38.119 f
documentationThis member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
ifrs-fullReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax(X) duration, debitlabelReclassification adjustments on application of overlay approach, before taxDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe 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]
negatedLabelReclassification adjustments on application of overlay approach, before tax
ifrs-fullReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTax(X) duration, debitlabelReclassification adjustments on application of overlay approach, net of taxDisclosure: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThe 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]
negatedLabelReclassification adjustments on application of overlay approach, net of tax
ifrs-fullReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTaxX duration, debitlabelReclassification adjustments on available-for-sale financial assets, before taxDisclosure: Expiry date 2023-01-01 IAS 1.92, Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)
documentationThe 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]
negatedLabelReclassification adjustments on available-for-sale financial assets, before tax
ifrs-fullReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax(X) duration, debitlabelReclassification adjustments on available-for-sale financial assets, net of taxDisclosure: Expiry date 2023-01-01 IAS 1.92, Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)
documentationThe 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]
negatedLabelReclassification adjustments on available-for-sale financial assets, net of tax
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesBeforeTax(X) duration, debitlabelReclassification adjustments on cash flow hedges, before taxDisclosure: IAS 1.92, Disclosure: Expiry date 2023-01-01 IFRS 7.23 d
documentationThe 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]
negatedLabelReclassification adjustments on cash flow hedges, before tax
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTaxX duration, debitlabelReclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of taxDisclosure: IFRS 7.24C b (iv), Disclosure: IFRS 7.24E a
documentationThe amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTaxX duration, debitlabelReclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of taxDisclosure: IFRS 7.24C b (iv), Disclosure: IFRS 7.24E a
documentationThe amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTaxX duration, debitlabelReclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of taxDisclosure: IFRS 7.24E a
documentationThe amount of reclassification adjustments on cash flow hedges for which the reserve of cash flow hedges will not be recovered in one or more future periods, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesNetOfTaxX duration, debitlabelReclassification adjustments on cash flow hedges, net of taxDisclosure: IAS 1.92, Disclosure: Expiry date 2023-01-01 IFRS 7.23 d, Disclosure: IFRS 7.24C b (iv), Disclosure: IFRS 7.24E a
documentationThe 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]
negatedLabelReclassification adjustments on cash flow hedges, net of tax
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax(X) duration, debitlabelReclassification adjustments on change in value of foreign currency basis spreads, before taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on change in value of foreign currency basis spreads, before tax
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax(X) duration, debitlabelReclassification adjustments on change in value of foreign currency basis spreads, net of taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on change in value of foreign currency basis spreads, net of tax
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax(X) duration, debitlabelReclassification adjustments on change in value of forward elements of forward contracts, before taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on change in value of forward elements of forward contracts, before tax
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax(X) duration, debitlabelReclassification adjustments on change in value of forward elements of forward contracts, net of taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on change in value of forward elements of forward contracts, net of tax
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax(X) duration, debitlabelReclassification adjustments on change in value of time value of options, before taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on change in value of time value of options, before tax
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax(X) duration, debitlabelReclassification adjustments on change in value of time value of options, net of taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on change in value of time value of options, net of tax
ifrs-fullReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax(X) duration, debitlabelReclassification adjustments on exchange differences on translation of foreign operations, before taxDisclosure: IAS 1.92, Disclosure: IAS 21.48
documentationThe 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]
negatedLabelReclassification adjustments on exchange differences on translation of foreign operations, before tax
ifrs-fullReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax(X) duration, debitlabelReclassification adjustments on exchange differences on translation of foreign operations, net of taxDisclosure: IAS 1.92, Disclosure: IAS 21.48
documentationThe 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]
negatedLabelReclassification adjustments on exchange differences on translation of foreign operations, net of tax
ifrs-fullReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax(X) duration, debitlabelReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before taxDisclosure: Effective 2023-01-01 IAS 1.92, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.91 a, Disclosure: Effective 2023-01-01 IFRS 17.B135 a
documentationThe amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
negatedLabelReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
ifrs-fullReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax(X) duration, debitlabelReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of taxDisclosure: Effective 2023-01-01 IAS 1.92, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.91 a, Disclosure: Effective 2023-01-01 IFRS 17.B135 a
documentationThe amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
negatedLabelReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTaxX duration, debitlabelReclassification adjustments on financial assets measured at fair value through other comprehensive income, before taxDisclosure: IAS 1.92, Disclosure: IFRS 7.20 a (viii)
documentationThe 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]
negatedLabelReclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax(X) duration, debitlabelReclassification adjustments on financial assets measured at fair value through other comprehensive income, net of taxDisclosure: IAS 1.92
documentationThe 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]
negatedLabelReclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTaxX duration, debitlabelReclassification adjustments on financial assets that have been de-designated from overlay approach, before taxDisclosure: Effective on first application of IFRS 9 IFRS 4.39L f (iii)
documentationThe amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTaxX duration, debitlabelReclassification adjustments on financial assets that have been de-designated from overlay approach, net of taxDisclosure: Effective on first application of IFRS 9 IFRS 4.39L f (iii)
documentationThe amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
ifrs-fullReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax(X) duration, debitlabelReclassification adjustments on hedges of net investments in foreign operations, before taxDisclosure: IAS 1.92, Disclosure: IAS 39.102, Disclosure: IFRS 9.6.5.14
documentationThe 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]
negatedLabelReclassification adjustments on hedges of net investments in foreign operations, before tax
ifrs-fullReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTaxX duration, debitlabelReclassification adjustments on hedges of net investments in foreign operations, net of taxDisclosure: IAS 1.92, Disclosure: IAS 39.102, Disclosure: IFRS 7.24C b (iv), Disclosure: IFRS 7.24E a, Disclosure: IFRS 9.6.5.14
documentationThe 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]
negatedLabelReclassification adjustments on hedges of net investments in foreign operations, net of tax
ifrs-fullReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax(X) duration, debitlabelReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before taxDisclosure: Effective 2023-01-01 IAS 1.92, Disclosure: Effective 2023-01-01 IFRS 17.91 a, Disclosure: Effective 2023-01-01 IFRS 17.B135 a
documentationThe amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
negatedLabelReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax
ifrs-fullReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax(X) duration, debitlabelReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of taxDisclosure: Effective 2023-01-01 IAS 1.92, Disclosure: Effective 2023-01-01 IFRS 17.91 a, Disclosure: Effective 2023-01-01 IFRS 17.B135 a
documentationThe amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
negatedLabelReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax
ifrs-fullReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax(X) duration, debitlabelReclassification adjustments on net movement in regulatory deferral account balances, before taxDisclosure: IFRS 14.22 b
documentationThe 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]
negatedLabelReclassification adjustments on net movement in regulatory deferral account balances, before tax
ifrs-fullReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax(X) duration, debitlabelReclassification adjustments on net movement in regulatory deferral account balances, net of taxDisclosure: IFRS 14.22 b
documentationThe 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]
negatedLabelReclassification adjustments on net movement in regulatory deferral account balances, net of tax
ifrs-fullReclassificationIntoAvailableforsaleFinancialAssetsX duration, debitlabelReclassification into available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.12
documentationThe amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]
ifrs-fullReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLossX duration, debitlabelReclassification into financial assets at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12
documentationThe amount of financial assets reclassified into the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullReclassificationIntoHeldtomaturityInvestmentsX duration, debitlabelReclassification into held-to-maturity investmentsDisclosure: Expiry date 2023-01-01 IFRS 7.12
documentationThe amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]
ifrs-fullReclassificationIntoLoansAndReceivablesX duration, debitlabelReclassification into loans and receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.12
documentationThe amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueX durationlabelReclassification of financial assets out of measured at amortised cost into measured at fair value through profit or lossDisclosure: IFRS 7.12B c
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncomeX durationlabelReclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive incomeDisclosure: IFRS 7.12B c
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCostX durationlabelReclassification of financial assets out of measured at fair value through profit or loss into measured at amortised costDisclosure: IFRS 7.12B c
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCostX durationlabelReclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised costDisclosure: IFRS 7.12B c
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLossX durationlabelReclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or lossDisclosure: IFRS 7.12B c
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncomeX durationlabelReclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive incomeDisclosure: IFRS 7.12B c
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReclassificationOutOfAvailableforsaleFinancialAssetsX duration, creditlabelReclassification out of available-for-sale financial assetsDisclosure: Expiry date 2023-01-01 IFRS 7.12, Disclosure: Expiry date 2023-01-01 IFRS 7.12 A a
documentationThe amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]
ifrs-fullReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLossX duration, creditlabelReclassification out of financial assets at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 7.12, Disclosure: Expiry date 2023-01-01 IFRS 7.12 A a
documentationThe amount of financial assets reclassified out of the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
ifrs-fullReclassificationOutOfHeldtomaturityInvestmentsX duration, creditlabelReclassification out of held-to-maturity investmentsDisclosure: Expiry date 2023-01-01 IFRS 7.12
documentationThe amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]
ifrs-fullReclassificationOutOfLoansAndReceivablesX duration, creditlabelReclassification out of loans and receivablesDisclosure: Expiry date 2023-01-01 IFRS 7.12
documentationThe amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets]
ifrs-fullReclassifiedItemsAxisaxislabelReclassified items [axis]Disclosure: IAS 1.41
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullReclassifiedItemsMembermember [default]labelReclassified items [member]Disclosure: IAS 1.41
documentationThis member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the "Reclassified items" axis if no other member is used.
ifrs-fullRecognisedAssetsDefinedBenefitPlanX instant, debitlabelNet defined benefit assetCommon practice: IAS 1.55
documentationThe amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]
ifrs-fullRecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant, debitlabelRecognised assets representing continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42E a
documentationThe amount of assets recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.
ifrs-fullRecognisedLiabilitiesDefinedBenefitPlanX instant, creditlabelNet defined benefit liabilityCommon practice: IAS 1.55
documentationThe amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]
ifrs-fullRecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant, creditlabelRecognised liabilities representing continuing involvement in derecognised financial assetsDisclosure: IFRS 7.42E a
documentationThe amount of liabilities recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.
ifrs-fullReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstractlabelReconciliation of accounting profit multiplied by applicable tax rates [abstract]
ifrs-fullReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstractlabelReconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
ifrs-fullReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstractlabelReconciliation of average effective tax rate and applicable tax rate [abstract]
ifrs-fullReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstractlabelReconciliation of changes in allowance account for credit losses of financial assets [abstract]
ifrs-fullReconciliationOfChangesInBiologicalAssetsAbstractlabelReconciliation of changes in biological assets [abstract]
ifrs-fullReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstractlabelReconciliation of changes in contingent liabilities recognised in business combination [abstract]
ifrs-fullReconciliationOfChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstractlabelReconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]
ifrs-fullReconciliationOfChangesInDeferredTaxLiabilityAssetAbstractlabelReconciliation of changes in deferred tax liability (asset) [abstract]
ifrs-fullReconciliationOfChangesInFairValueMeasurementAssetsAbstractlabelReconciliation of changes in fair value measurement, assets [abstract]
ifrs-fullReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstractlabelReconciliation of changes in fair value measurement, entity’s own equity instruments [abstract]
ifrs-fullReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstractlabelReconciliation of changes in fair value measurement, liabilities [abstract]
ifrs-fullReconciliationOfChangesInGoodwillAbstractlabelReconciliation of changes in goodwill [abstract]
ifrs-fullReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstractlabelReconciliation of changes in intangible assets and goodwill [abstract]
ifrs-fullReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstractlabelReconciliation of changes in intangible assets other than goodwill [abstract]
ifrs-fullReconciliationOfChangesInInvestmentPropertyAbstractlabelReconciliation of changes in investment property [abstract]
ifrs-fullReconciliationOfChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstractlabelReconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-fullReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstractlabelReconciliation of changes in net assets available for benefits [abstract]
ifrs-fullReconciliationOfChangesInOtherProvisionsAbstractlabelReconciliation of changes in other provisions [abstract]
ifrs-fullReconciliationOfChangesInPropertyPlantAndEquipmentAbstractlabelReconciliation of changes in property, plant and equipment [abstract]
ifrs-fullReconciliationOfChangesInReinsuranceAssetsAbstractlabelReconciliation of changes in reinsurance assets [abstract]
ifrs-fullReconciliationOfFairValueOfCreditDerivativeAbstractlabelReconciliation of fair value of credit derivative [abstract]
ifrs-fullReconciliationOfNominalAmountOfCreditDerivativeAbstractlabelReconciliation of nominal amount of credit derivative [abstract]
ifrs-fullReconciliationOfNumberOfSharesOutstandingAbstractlabelReconciliation of number of shares outstanding [abstract]
ifrs-fullReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstractlabelReconciliation of regulatory deferral account credit balances [abstract]
ifrs-fullReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstractlabelReconciliation of regulatory deferral account debit balances [abstract]
ifrs-fullReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstractlabelReconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied [abstract]
ifrs-fullReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstractlabelReconciliation of undiscounted lease payments to net investment in finance lease [abstract]
ifrs-fullRecoverableAmountOfAssetOrCashgeneratingUnitX instant, debitlabelRecoverable amount of asset or cash-generating unitDisclosure: IAS 36.130 e
documentationThe higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Cash-generating units [member]]
ifrs-fullRecurringFairValueMeasurementMembermemberlabelRecurring fair value measurement [member]Disclosure: IFRS 13.93 a
documentationThis member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]
ifrs-fullRedesignatedAmountMembermemberlabelRedesignated amount [member]Common practice: IFRS 1.29
documentationThis member stands for the amount that has been redesignated during the transition to IFRSs.
ifrs-fullRedesignatedFinancialAssetAsAvailableforsaleX instant, debitlabelRedesignated financial asset as available-for-saleDisclosure: Expiry date 2023-01-01 IFRS 1.29
documentationThe amount of financial assets redesignated as available-for-sale on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]
ifrs-fullRedesignatedFinancialAssetAtFairValueThroughProfitOrLossX instant, debitlabelRedesignated financial asset as at fair value through profit or lossDisclosure: IFRS 1.29
documentationThe amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial assets]
ifrs-fullRedesignatedFinancialLiabilityAtFairValueThroughProfitOrLossX instant, creditlabelRedesignated financial liability as at fair value through profit or lossDisclosure: Expiry date 2023-01-01 IFRS 1.29, Disclosure: IFRS 1.29 A
documentationThe amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial liabilities]
ifrs-fullRedesignatedMembermember [default]labelRedesignated [member]Disclosure: IFRS 1.29
documentationThis member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard value for the "Redesignation" axis if no other member is used.
ifrs-fullRedesignationAxisaxislabelRedesignation [axis]Disclosure: IFRS 1.29
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullReductionOfIssuedCapitalX duration, debitlabelReduction of issued capitalCommon practice: IAS 1.106 d
documentationThe decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]
ifrs-fullRefundsProvisionX instant, creditlabelRefunds provisionExample: IAS 37 -, Example: 4 Refunds policy, Example: IAS 37.87
documentationThe amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]
totalLabelTotal refunds provision
ifrs-fullRefundsProvisionAbstractlabelRefunds provision [abstract]
ifrs-fullRefundsProvisionMembermemberlabelRefunds provision [member]Example: IAS 37 -, Example: 4 Refunds policy, Example: IAS 37.87
documentationThis member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]
ifrs-fullRegulatoryDeferralAccountBalancesAxisaxislabelRegulatory deferral account balances [axis]Disclosure: IFRS 14.B22
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullRegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMembermemberlabelRegulatory deferral account balances classified as disposal groups [member]Disclosure: IFRS 14.B22
documentationThis member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]
ifrs-fullRegulatoryDeferralAccountBalancesMembermember [default]labelRegulatory deferral account balances [member]Disclosure: IFRS 14.B22
documentationThis member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the "Regulatory deferral account balances" axis if no other member is used.
ifrs-fullRegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMembermemberlabelRegulatory deferral account balances not classified as disposal groups [member]Disclosure: IFRS 14.B22
documentationThis member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]
ifrs-fullRegulatoryDeferralAccountCreditBalancesX instant, creditlabelRegulatory deferral account credit balancesDisclosure: IFRS 14.20 b, Disclosure: IFRS 14.33 a, Disclosure: IFRS 14.35
documentationThe amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]]
totalLabelTotal regulatory deferral account credit balances
periodStartLabelRegulatory deferral account credit balances at beginning of period
periodEndLabelRegulatory deferral account credit balances at end of period
ifrs-fullRegulatoryDeferralAccountCreditBalancesAbstractlabelRegulatory deferral account credit balances [abstract]
ifrs-fullRegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityX instant, creditlabelRegulatory deferral account credit balances and related deferred tax liabilityDisclosure: IFRS 14.24, Disclosure: IFRS 14.B11 a
documentationThe 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]
totalLabelTotal regulatory deferral account credit balances and related deferred tax liability
ifrs-fullRegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstractlabelRegulatory deferral account credit balances and related deferred tax liability [abstract]
ifrs-fullRegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroupX instant, creditlabelRegulatory deferral account credit balances directly related to disposal groupDisclosure: IFRS 14.25
documentationThe amount of regulatory deferral account credit balances that are directly related to a disposal group. [Refer: Regulatory deferral account credit balances; Disposal groups classified as held for sale [member]]
ifrs-fullRegulatoryDeferralAccountDebitBalancesX instant, debitlabelRegulatory deferral account debit balancesDisclosure: IFRS 14.20 a, Disclosure: IFRS 14.33 a, Disclosure: IFRS 14.35
documentationThe amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]]
totalLabelTotal regulatory deferral account debit balances
periodStartLabelRegulatory deferral account debit balances at beginning of period
periodEndLabelRegulatory deferral account debit balances at end of period
ifrs-fullRegulatoryDeferralAccountDebitBalancesAbstractlabelRegulatory deferral account debit balances [abstract]
ifrs-fullRegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetX instant, debitlabelRegulatory deferral account debit balances and related deferred tax assetDisclosure: IFRS 14.24, Disclosure: IFRS 14.B11 a
documentationThe 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]
totalLabelTotal regulatory deferral account debit balances and related deferred tax asset
ifrs-fullRegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstractlabelRegulatory deferral account debit balances and related deferred tax asset [abstract]
ifrs-fullRegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroupX instant, debitlabelRegulatory deferral account debit balances directly related to disposal groupDisclosure: IFRS 14.25
documentationThe amount of regulatory deferral account debit balances that are directly related to a disposal group. [Refer: Regulatory deferral account debit balances; Disposal groups classified as held for sale [member]]
ifrs-fullRegulatoryEnvironmentsAxisaxislabelRegulatory environments [axis]Example: IAS 19.138 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullRegulatoryEnvironmentsMembermember [default]labelRegulatory environments [member]Example: IAS 19.138 c
documentationThis member stands for all regulatory environments. It also represents the standard value for the "Regulatory environments" axis if no other member is used.
ifrs-fullReimbursementRightsAtFairValueX instant, debitlabelReimbursement rights related to defined benefit obligation, at fair valueDisclosure: IAS 19.140 b
documentationThe 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]]
periodStartLabelReimbursement rights related to defined benefit obligation, at fair value at beginning of period
periodEndLabelReimbursement rights related to defined benefit obligation, at fair value at end of period
ifrs-fullReinsuranceAssetsX instant, debitlabelReinsurance assetsDisclosure: Expiry date 2023-01-01 IFRS 4.37 e
documentationThe amount of a cedant’s net contractual rights under a reinsurance contract.
periodStartLabelReinsurance assets at beginning of period
periodEndLabelReinsurance assets at end of period
ifrs-fullReinsuranceContractsHeldMembermemberlabelReinsurance contracts held [member]Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98
documentationThis member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [member]]
ifrs-fullReinsuranceContractsHeldThatAreAssetsX instant, debitlabelReinsurance contracts held that are assetsDisclosure: Effective 2023-01-01 IAS 1.54 da, Disclosure: Effective 2023-01-01 IFRS 17.78 c
documentationThe amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]]
ifrs-fullReinsuranceContractsHeldThatAreLiabilitiesX instant, creditlabelReinsurance contracts held that are liabilitiesDisclosure: Effective 2023-01-01 IAS 1.54 ma, Disclosure: Effective 2023-01-01 IFRS 17.78 d
documentationThe amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]
ifrs-fullReinsurersShareOfAmountArisingFromInsuranceContractsMembermemberlabelReinsurer’s share of amount arising from insurance contracts [member]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThis member stands for the reinsurer’s share of the amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-fullRelatedPartiesMembermemberlabelRelated parties [member]Disclosure: IAS 24.19
documentationThis member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Joint ventures [member]; Key management personnel of entity or parent [member]]
ifrs-fullRelatedPartyTransactionsAbstractlabelRelated party transactions [abstract]
ifrs-fullRemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019DURlabelRemaining amortisation period of intangible assets material to entityDisclosure: IAS 38.122 b
documentationThe remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]
ifrs-fullRemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilitiesX instant, creditlabelRemaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilitiesDisclosure: Effective 2023-01-01 IFRS 17.132 b (i)
documentationThe amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.
ifrs-fullRemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019DURlabelRemaining recovery period of regulatory deferral account debit balancesDisclosure: IFRS 14.33 c
documentationThe remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]
ifrs-fullRemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019DURlabelRemaining reversal period of regulatory deferral account credit balancesDisclosure: IFRS 14.33 c
documentationThe remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]
ifrs-fullRemainingUnamortisedGainsAndLossesArisingOnBuyingReinsuranceX instant, creditlabelRemaining unamortised gains (losses) arising on buying reinsuranceDisclosure: Expiry date 2023-01-01 IFRS 4.37 b (ii)
documentationThe amount of unamortised deferred gains (losses) arising from the purchase of reinsurance.
periodStartLabelRemaining unamortised gains (losses) arising on buying reinsurance at beginning of period
periodEndLabelRemaining unamortised gains (losses) arising on buying reinsurance at end of period
ifrs-fullRentalExpenseX duration, debitlabelRental expenseCommon practice: IAS 1.85
documentationThe amount of expense recognised on rental activities.
ifrs-fullRentalIncomeX duration, creditlabelRental incomeCommon practice: IAS 1.112 c
documentationThe amount of income recognised from rental activities.
ifrs-fullRentalIncomeFromInvestmentPropertyX duration, creditlabelRental income from investment propertyDisclosure: IAS 40.75 f (i)
documentationThe amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]
ifrs-fullRentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseX duration, creditlabelRental income from investment property, net of direct operating expenseCommon practice: IAS 1.112 c
documentationThe 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]
netLabelRental income from investment property, net of direct operating expense
ifrs-fullRentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstractlabelRental income from investment property, net of direct operating expense [abstract]
ifrs-fullRentDeferredIncomeX instant, creditlabelRent deferred incomeCommon practice: IAS 1.78
documentationThe amount of deferred income arising on rental activity. [Refer: Deferred income other than contract liabilities]
ifrs-fullRentDeferredIncomeClassifiedAsCurrentX instant, creditlabelRent deferred income classified as currentCommon practice: IAS 1.78
documentationThe amount of rent deferred income classified as current. [Refer: Rent deferred income]
ifrs-fullRentDeferredIncomeClassifiedAsNoncurrentX instant, creditlabelRent deferred income classified as non-currentCommon practice: IAS 1.78
documentationThe amount of rent deferred income classified as non-current. [Refer: Rent deferred income]
ifrs-fullRentMeasurementInputMembermemberlabelRent, measurement input [member]Common practice: IFRS 13.93 d
documentationThis member stands for the rent used as a measurement input.
ifrs-fullRepairsAndMaintenanceExpenseX duration, debitlabelRepairs and maintenance expenseCommon practice: IAS 1.85
documentationThe amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.
ifrs-fullRepaymentsOfBondsNotesAndDebenturesX duration, creditlabelRepayments of bonds, notes and debenturesCommon practice: IAS 7.17
documentationThe cash outflow for repayments of bonds, notes and debentures.
ifrs-fullRepaymentsOfBorrowingsClassifiedAsFinancingActivities(X) duration, creditlabelRepayments of borrowings, classified as financing activitiesExample: IAS 7.17 d
documentationThe cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
negatedTerseLabelRepayments of borrowings
ifrs-fullRepaymentsOfCurrentBorrowingsX duration, creditlabelRepayments of current borrowingsCommon practice: IAS 7.17
documentationThe cash outflow for repayments of current borrowings. [Refer: Current borrowings]
ifrs-fullRepaymentsOfNoncurrentBorrowingsX duration, creditlabelRepayments of non-current borrowingsCommon practice: IAS 7.17
documentationThe cash outflow for repayments of non-current borrowings. [Refer: Borrowings]
ifrs-fullRepaymentsOfSubordinatedLiabilitiesX duration, creditlabelRepayments of subordinated liabilitiesCommon practice: IAS 7.17
documentationThe cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]
ifrs-fullReportableSegmentsMembermemberlabelReportable segments [member]Example: IAS 19.138 d, Disclosure: IFRS 15.115, Example: Effective 2023-01-01 IFRS 17.96 c, Disclosure: IFRS 8.23
documentationThis member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]
ifrs-fullReportedIfInComplianceWithRequirementOfIFRSMembermemberlabelReported if in compliance with requirement of IFRS [member]Common practice: IAS 1.20 d
documentationThis member stands for the information that would have been reported in the financial statements by the entity if it was in compliance with the requirement of an IFRS, in the case that the entity departed from that requirement.
ifrs-fullReportingYearMembermemberlabelReporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for the reporting year.
ifrs-fullRepurchaseAgreementsAndCashCollateralOnSecuritiesLentX instant, creditlabelRepurchase agreements and cash collateral on securities lentCommon practice: IAS 1.55
documentationThe amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.
ifrs-fullResearchAndDevelopmentExpenseX duration, debitlabelResearch and development expenseDisclosure: IAS 38.126
documentationThe amount of expenditure directly attributable to research or development activities, recognised in profit or loss.
ifrs-fullReserveForCatastropheX instant, creditlabelReserve for catastropheExample: Expiry date 2023-01-01 IAS 1.78 e, Disclosure: Expiry date 2023-01-01 IFRS 4.IG58
documentationA component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites, or earthquake damage.
ifrs-fullReserveForCatastropheMembermemberlabelReserve for catastrophe [member]Example: Expiry date 2023-01-01 IAS 1.108, Disclosure: Expiry date 2023-01-01 IFRS 4.IG58
documentationThis member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage.
ifrs-fullReserveForEqualisationX instant, creditlabelReserve for equalisationExample: Expiry date 2023-01-01 IAS 1.78 e, Disclosure: Expiry date 2023-01-01 IFRS 4.IG58
documentationA component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract.
ifrs-fullReserveForEqualisationMembermemberlabelReserve for equalisation [member]Example: Expiry date 2023-01-01 IAS 1.108, Disclosure: Expiry date 2023-01-01 IFRS 4.IG58
documentationThis member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years.
ifrs-fullReserveOfCashFlowHedgesX instant, creditlabelReserve of cash flow hedgesCommon practice: IAS 1.78 e, Disclosure: IFRS 9.6.5.11
documentationA component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
ifrs-fullReserveOfCashFlowHedgesContinuingHedgesX instant, creditlabelReserve of cash flow hedges, continuing hedgesDisclosure: IFRS 7.24B b (ii)
documentationA component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges]
ifrs-fullReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerAppliedX instant, creditlabelReserve of cash flow hedges, hedging relationships for which hedge accounting is no longer appliedDisclosure: IFRS 7.24B b (iii)
documentationA component of equity representing the reserve of cash flow hedges in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of cash flow hedges]
ifrs-fullReserveOfCashFlowHedgesMembermemberlabelReserve of cash flow hedges [member]Example: IAS 1.108, Disclosure: IFRS 9.6.5.11
documentationThis member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
ifrs-fullReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityX instant, creditlabelReserve of change in fair value of financial liability attributable to change in credit risk of liabilityCommon practice: IAS 1.78 e
documentationA component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
ifrs-fullReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMembermemberlabelReserve of change in fair value of financial liability attributable to change in credit risk of liability [member]Example: IAS 1.108
documentationThis member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
ifrs-fullReserveOfChangeInValueOfForeignCurrencyBasisSpreadsX instant, creditlabelReserve of change in value of foreign currency basis spreadsCommon practice: IAS 1.78 e, Disclosure: IFRS 9.6.5.16
documentationA component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
ifrs-fullReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMembermemberlabelReserve of change in value of foreign currency basis spreads [member]Example: IAS 1.108, Disclosure: IFRS 9.6.5.16
documentationThis member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
ifrs-fullReserveOfChangeInValueOfForwardElementsOfForwardContractsX instant, creditlabelReserve of change in value of forward elements of forward contractsCommon practice: IAS 1.78 e, Disclosure: IFRS 9.6.5.16
documentationA component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.
ifrs-fullReserveOfChangeInValueOfForwardElementsOfForwardContractsMembermemberlabelReserve of change in value of forward elements of forward contracts [member]Example: IAS 1.108, Disclosure: IFRS 9.6.5.16
documentationThis member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.
ifrs-fullReserveOfChangeInValueOfTimeValueOfOptionsX instant, creditlabelReserve of change in value of time value of optionsCommon practice: IAS 1.78 e, Disclosure: IFRS 9.6.5.15
documentationA component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.
ifrs-fullReserveOfChangeInValueOfTimeValueOfOptionsMembermemberlabelReserve of change in value of time value of options [member]Example: IAS 1.108, Disclosure: IFRS 9.6.5.15
documentationThis member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.
ifrs-fullReserveOfDiscretionaryParticipationFeaturesX instant, creditlabelReserve of discretionary participation featuresExample: Expiry date 2023-01-01 IAS 1.78 e, Disclosure: Expiry date 2023-01-01 IFRS 4.34 b, Disclosure: Expiry date 2023-01-01 IFRS 4.IG22 f
documentationA component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
ifrs-fullReserveOfDiscretionaryParticipationFeaturesMembermemberlabelReserve of discretionary participation features [member]Example: Expiry date 2023-01-01 IAS 1.108, Disclosure: Expiry date 2023-01-01 IFRS 4.34 b, Disclosure: Expiry date 2023-01-01 IFRS 4.IG22 f
documentationThis member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
ifrs-fullReserveOfEquityComponentOfConvertibleInstrumentsX instant, creditlabelReserve of equity component of convertible instrumentsCommon practice: IAS 1.55
documentationA component of equity representing components of convertible instruments classified as equity.
ifrs-fullReserveOfEquityComponentOfConvertibleInstrumentsMembermemberlabelReserve of equity component of convertible instruments [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing components of convertible instruments classified as equity.
ifrs-fullReserveOfExchangeDifferencesOnTranslationX instant, creditlabelReserve of exchange differences on translationDisclosure: IAS 21.52 b
documentationA component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]
ifrs-fullReserveOfExchangeDifferencesOnTranslationContinuingHedgesX instant, creditlabelReserve of exchange differences on translation, continuing hedgesDisclosure: IFRS 7.24B b (ii)
documentationA component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation]
ifrs-fullReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerAppliedX instant, creditlabelReserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer appliedDisclosure: IFRS 7.24B b (iii)
documentationA component of equity representing the reserve of exchange differences on translation in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of exchange differences on translation]
ifrs-fullReserveOfExchangeDifferencesOnTranslationMembermemberlabelReserve of exchange differences on translation [member]Example: IAS 1.108, Disclosure: IAS 21.52 b
documentationThis member stands for a component of equity representing accumulated exchange differences on the translation of financial statements recognised in other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossX instant, creditlabelReserve of finance income (expenses) from reinsurance contracts held excluded from profit or lossCommon practice: Effective 2023-01-01 IAS 1.78 e
documentationA component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
ifrs-fullReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMembermemberlabelReserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]Example: Effective 2023-01-01 IAS 1.108
documentationThis member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
ifrs-fullReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsX instant, creditlabelReserve of gains and losses from investments in equity instrumentsCommon practice: IAS 1.78 e
documentationA component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.
ifrs-fullReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMembermemberlabelReserve of gains and losses from investments in equity instruments [member]Example: IAS 1.108
documentationThis member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.
ifrs-fullReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant, creditlabelReserve of gains and losses on financial assets measured at fair value through other comprehensive incomeCommon practice: IAS 1.78 e
documentationA component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
ifrs-fullReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMembermemberlabelReserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]Example: IAS 1.108
documentationThis member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
ifrs-fullReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedX instant, creditlabelReserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been appliedDisclosure: Effective 2023-01-01 IFRS 17.116
documentationThe cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Financial assets measured at fair value through other comprehensive income]
periodStartLabelReserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at beginning of period
periodEndLabelReserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at end of period
ifrs-fullReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsX instant, creditlabelReserve of gains and losses on hedging instruments that hedge investments in equity instrumentsCommon practice: IAS 1.78 e
documentationA component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.
ifrs-fullReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMembermemberlabelReserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]Example: IAS 1.108
documentationThis member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.
ifrs-fullReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsX instant, creditlabelReserve of gains and losses on remeasuring available-for-sale financial assetsCommon practice: Expiry date 2023-01-01 IAS 1.78 e
documentationA component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]
ifrs-fullReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMembermemberlabelReserve of gains and losses on remeasuring available-for-sale financial assets [member]Example: Expiry date 2023-01-01 IAS 1.108
documentationThis member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]
ifrs-fullReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossX instant, creditlabelReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or lossCommon practice: Effective 2023-01-01 IAS 1.78 e
documentationA component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMembermemberlabelReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member]Example: Effective 2023-01-01 IAS 1.108
documentationThis member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossX instant, creditlabelReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or lossCommon practice: Effective 2023-01-01 IAS 1.78 e
documentationA component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMembermemberlabelReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member]Example: Effective 2023-01-01 IAS 1.108
documentationThis member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
ifrs-fullReserveOfOverlayApproachX instant, creditlabelReserve of overlay approachCommon practice: Effective on first application of IFRS 9 IFRS 4.35D b
documentationA component of equity representing the accumulated overlay approach adjustments.
ifrs-fullReserveOfOverlayApproachMembermemberlabelReserve of overlay approach [member]Common practice: Effective on first application of IFRS 9 IFRS 4.35D b
documentationThis member stands for a component of equity representing the accumulated overlay approach adjustments.
ifrs-fullReserveOfRemeasurementsOfDefinedBenefitPlansX instant, creditlabelReserve of remeasurements of defined benefit plansCommon practice: IAS 1.78 e
documentationA component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullReserveOfRemeasurementsOfDefinedBenefitPlansMembermemberlabelReserve of remeasurements of defined benefit plans [member]Example: IAS 1.108
documentationThis member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans]
ifrs-fullReserveOfSharebasedPaymentsX instant, creditlabelReserve of share-based paymentsCommon practice: IAS 1.78 e
documentationA component of equity resulting from share-based payments.
ifrs-fullReserveOfSharebasedPaymentsMembermemberlabelReserve of share-based payments [member]Example: IAS 1.108
documentationThis member stands for a component of equity resulting from share-based payments.
ifrs-fullReservesWithinEquityAxisaxislabelReserves within equity [axis]Disclosure: IAS 1.79 b
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullResidualValueRiskMembermemberlabelResidual value risk [member]Example: IFRS 7.40 a, Example: IFRS 7.IG32
documentationThis member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]
ifrs-fullRestatedMembermember [default]labelCurrently stated [member]Disclosure: IAS 1.106 b, Common practice: IAS 1.20 d, Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i), Disclosure: Effective 2023-01-01 IFRS 17.113 b
documentationThis member stands for the information currently stated in the financial statements. It also represents the standard value for the "Retrospective application and retrospective restatement" and "Departure from requirement of IFRS" axes if no other member is used.
ifrs-fullRestrictedCashAndCashEquivalentsX instant, debitlabelRestricted cash and cash equivalentsCommon practice: IAS 1.55
documentationThe amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]
ifrs-fullRestrictionsOnAccessToAssetsInFundstextlabelDescription of restrictions on access to assets in fundsDisclosure: IFRIC 5.11
documentationThe description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.
ifrs-fullRestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentPropertyX instantlabelRestrictions on realisability of investment property or remittance of income and proceeds of disposal of investment propertyDisclosure: IAS 40.75 g
documentationThe amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullRestructuringContingentLiabilityMembermemberlabelRestructuring contingent liability [member]Example: IAS 37.88
documentationThis member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Contingent liabilities [member]]
ifrs-fullRestructuringProvisionX instant, creditlabelRestructuring provisionExample: IAS 37.70
documentationThe 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]
totalLabelTotal restructuring provision
ifrs-fullRestructuringProvisionAbstractlabelRestructuring provision [abstract]
ifrs-fullRestructuringProvisionMembermemberlabelRestructuring provision [member]Example: IAS 37.70
documentationThis member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Other provisions [member]]
ifrs-fullRetainedEarningsX instant, creditlabelRetained earningsExample: IAS 1.78 e, Example: IAS 1.IG6
documentationA component of equity representing the entity’s cumulative undistributed earnings or deficit.
totalLabelTotal retained earnings
ifrs-fullRetainedEarningsAbstractlabelRetained earnings [abstract]
ifrs-fullRetainedEarningsExcludingProfitLossForReportingPeriodX instant, creditlabelRetained earnings, excluding profit (loss) for reporting periodCommon practice: IAS 1.78 e
documentationA component of equity representing the entity’s cumulative undistributed earnings or deficit excluding the profit or loss for the reporting period. [Refer: Retained earnings]
ifrs-fullRetainedEarningsExcludingProfitLossForReportingPeriodMembermemberlabelRetained earnings, excluding profit (loss) for reporting period [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit, excluding profit or loss for the reporting period. [Refer: Retained earnings [member]]
ifrs-fullRetainedEarningsMembermemberlabelRetained earnings [member]Disclosure: IAS 1.106, Example: IAS 1.108
documentationThis member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit.
ifrs-fullRetainedEarningsProfitLossForReportingPeriodX instant, creditlabelRetained earnings, profit (loss) for reporting periodCommon practice: IAS 1.78 e
documentationA component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings; Profit (loss)]
ifrs-fullRetainedEarningsProfitLossForReportingPeriodMembermemberlabelRetained earnings, profit (loss) for reporting period [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings [member]; Profit (loss)]
ifrs-fullRetentionPayablesX instant, creditlabelRetention payablesCommon practice: IAS 1.78
documentationThe amount of payment that is withheld by the entity, pending the fulfilment of a condition.
ifrs-fullRetirementsIntangibleAssetsAndGoodwill(X) duration, creditlabelRetirements, intangible assets and goodwillCommon practice: IAS 38.118 e
documentationThe decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]
negatedLabelRetirements, intangible assets and goodwill
ifrs-fullRetirementsIntangibleAssetsOtherThanGoodwill(X) duration, creditlabelRetirements, intangible assets other than goodwillCommon practice: IAS 38.118 e
documentationThe decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]
negatedLabelRetirements, intangible assets other than goodwill
ifrs-fullRetirementsPropertyPlantAndEquipment(X) duration, creditlabelRetirements, property, plant and equipmentCommon practice: IAS 16.73 e
documentationThe decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]
negatedLabelRetirements, property, plant and equipment
ifrs-fullRetrospectiveApplicationAndRetrospectiveRestatementAxisaxislabelRetrospective application and retrospective restatement [axis]Disclosure: IAS 1.106 b, Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlansX duration, creditlabelReturn on plan assets excluding interest income or expense, before tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, before tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]
ifrs-fullReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlansX duration, creditlabelReturn on plan assets excluding interest income or expense, net of tax, defined benefit plansCommon practice: IAS 19.135 b
documentationThe amount of other comprehensive income, net of tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]
ifrs-fullReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset(X) duration, debitlabelDecrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expenseDisclosure: IAS 19.141 c (i)
documentationThe decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
negatedLabelIncrease (decrease) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense
ifrs-fullReturnOnReimbursementRightsX duration, debitlabelIncrease (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expenseDisclosure: IAS 19.141 c (i)
documentationThe increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the return on those rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights related to defined benefit obligation, at fair value; Increase in reimbursement rights related to defined benefit obligation, resulting from interest income]
ifrs-fullRevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwillX duration, debitlabelRevaluation increase (decrease), intangible assets other than goodwillDisclosure: IAS 38.118 e (iii)
documentationThe increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]
ifrs-fullRevaluationIncreaseDecreasePropertyPlantAndEquipmentX duration, debitlabelRevaluation increase (decrease), property, plant and equipmentDisclosure: IAS 16.73 e (iv), Disclosure: IAS 16.77 f
documentationThe increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus]
ifrs-fullRevaluationOfIntangibleAssetsAbstractlabelRevaluation of intangible assets [abstract]
ifrs-fullRevaluationSurplusX instant, creditlabelRevaluation surplusDisclosure: IAS 16.39, Disclosure: IAS 38.85
documentationA component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullRevaluationSurplusMembermemberlabelRevaluation surplus [member]Example: IAS 1.108, Disclosure: IAS 16.39, Disclosure: IFRS 1.IG10
documentationThis member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
ifrs-fullRevenueX duration, creditlabelRevenueExample: IAS 1.102, Example: IAS 1.103, Disclosure: IAS 1.82 a, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (v), Disclosure: IFRS 5.33 b (i), Disclosure: IFRS 8.23 a, Disclosure: IFRS 8.28 a, Disclosure: IFRS 8.32, Disclosure: IFRS 8.33 a, Disclosure: IFRS 8.34
documentationThe income arising in the course of an entity’s ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
totalLabelTotal revenue
ifrs-fullRevenueAbstractlabelRevenue [abstract]
ifrs-fullRevenueAndOperatingIncomeX duration, creditlabelRevenue and other operating incomeCommon practice: IAS 1.85
documentationThe aggregate amount of the entity’s revenue and other operating income. [Refer: Revenue]
ifrs-fullRevenueFromConstructionContractsX duration, creditlabelRevenue from construction contractsCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]
ifrs-fullRevenueFromContractsWithCustomersX duration, creditlabelRevenue from contracts with customersDisclosure: IFRS 15.113 a, Disclosure: IFRS 15.114
documentationThe amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration.
ifrs-fullRevenueFromDividendsX duration, creditlabelDividend incomeCommon practice: IAS 1.112 c
documentationThe amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
ifrs-fullRevenueFromGovernmentGrantsX duration, creditlabelIncome from government grantsCommon practice: IAS 20.39 b
documentationThe amount of income recognised in relation to government grants. [Refer: Government grants]
ifrs-fullRevenueFromHotelOperationsX duration, creditlabelRevenue from hotel operationsCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from hotel operations. [Refer: Revenue]
ifrs-fullRevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeldX duration, creditlabelRevenue from insurance contracts issued, without reduction for reinsurance heldExample: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 a
documentationThe amount of revenue from insurance contracts issued, without any reduction for reinsurance held. [Refer: Revenue]
ifrs-fullRevenueFromInterestX duration, creditlabelInterest incomeCommon practice: IAS 1.112 c, Disclosure: IFRS 12.B13 e, Disclosure: IFRS 8.23 c, Disclosure: IFRS 8.28 e
documentationThe amount of income arising from interest.
ifrs-fullRevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriodsX duration, creditlabelRevenue from performance obligations satisfied or partially satisfied in previous periodsDisclosure: IFRS 15.116 c
documentationThe amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [member]; Revenue from contracts with customers]
ifrs-fullRevenueFromRenderingOfAdvertisingServicesX duration, creditlabelRevenue from rendering of advertising servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of advertising services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfCargoAndMailTransportServicesX duration, creditlabelRevenue from rendering of cargo and mail transport servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfDataServicesX duration, creditlabelRevenue from rendering of data servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of data services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfGamingServicesX duration, creditlabelRevenue from rendering of gaming servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of gaming services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfInformationTechnologyConsultingServicesX duration, creditlabelRevenue from rendering of information technology consulting servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServicesX duration, creditlabelRevenue from rendering of information technology maintenance and support servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfInformationTechnologyServicesX duration, creditlabelRevenue from rendering of information technology servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of information technology services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfInterconnectionServicesX duration, creditlabelRevenue from rendering of interconnection servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfInternetAndDataServicesX duration, creditlabelRevenue from rendering of internet and data servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]
totalLabelTotal revenue from rendering of internet and data services
ifrs-fullRevenueFromRenderingOfInternetAndDataServicesAbstractlabelRevenue from rendering of internet and data services [abstract]
ifrs-fullRevenueFromRenderingOfInternetServicesX duration, creditlabelRevenue from rendering of internet servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of internet services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfLandLineTelephoneServicesX duration, creditlabelRevenue from rendering of land line telephone servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfMobileTelephoneServicesX duration, creditlabelRevenue from rendering of mobile telephone servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfOtherTelecommunicationServicesX duration, creditlabelRevenue from rendering of other telecommunication servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose in the same statement or note. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfPassengerTransportServicesX duration, creditlabelRevenue from rendering of passenger transport servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfPrintingServicesX duration, creditlabelRevenue from rendering of printing servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of printing services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfServicesX duration, creditlabelRevenue from rendering of servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfServicesRelatedPartyTransactionsX duration, creditlabelRevenue from rendering of services, related party transactionsExample: IAS 24.21 c
documentationThe amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]
ifrs-fullRevenueFromRenderingOfTelecommunicationServicesX duration, creditlabelRevenue from rendering of telecommunication servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]
totalLabelTotal revenue from rendering of telecommunication services
ifrs-fullRevenueFromRenderingOfTelecommunicationServicesAbstractlabelRevenue from rendering of telecommunication services [abstract]
ifrs-fullRevenueFromRenderingOfTelephoneServicesX duration, creditlabelRevenue from rendering of telephone servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of telephone services. [Refer: Revenue]
ifrs-fullRevenueFromRenderingOfTransportServicesX duration, creditlabelRevenue from rendering of transport servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the rendering of transport services. [Refer: Revenue]
ifrs-fullRevenueFromRoomOccupancyServicesX duration, creditlabelRevenue from room occupancy servicesCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from room occupancy services. [Refer: Revenue]
ifrs-fullRevenueFromRoyaltiesX duration, creditlabelRoyalty incomeCommon practice: IAS 1.112 c
documentationThe amount of income arising from royalties.
ifrs-fullRevenueFromSaleOfAgriculturalProduceX duration, creditlabelRevenue from sale of agricultural produceCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfAlcoholAndAlcoholicDrinksX duration, creditlabelRevenue from sale of alcohol and alcoholic drinksCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfBooksX duration, creditlabelRevenue from sale of booksCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of books. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfCopperX duration, creditlabelRevenue from sale of copperCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of copper. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfCrudeOilX duration, creditlabelRevenue from sale of crude oilCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]
ifrs-fullRevenueFromSaleOfElectricityX duration, creditlabelRevenue from sale of electricityCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of electricity. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfFoodAndBeverageX duration, creditlabelRevenue from sale of food and beverageCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of food and beverage. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfGoldX duration, creditlabelRevenue from sale of goldCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of gold. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfGoodsX duration, creditlabelRevenue from sale of goodsCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of goods. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfGoodsRelatedPartyTransactionsX duration, creditlabelRevenue from sale of goods, related party transactionsExample: IAS 24.21 a
documentationThe amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]
ifrs-fullRevenueFromSaleOfNaturalGasX duration, creditlabelRevenue from sale of natural gasCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]
ifrs-fullRevenueFromSaleOfOilAndGasProductsX duration, creditlabelRevenue from sale of oil and gas productsCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfPetroleumAndPetrochemicalProductsX duration, creditlabelRevenue from sale of petroleum and petrochemical productsCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]
ifrs-fullRevenueFromSaleOfPublicationsX duration, creditlabelRevenue from sale of publicationsCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of publications. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfSilverX duration, creditlabelRevenue from sale of silverCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of silver. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfSugarX duration, creditlabelRevenue from sale of sugarCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of sugar. [Refer: Revenue]
ifrs-fullRevenueFromSaleOfTelecommunicationEquipmentX duration, creditlabelRevenue from sale of telecommunication equipmentCommon practice: IAS 1.112 c
documentationThe amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]
ifrs-fullRevenueMultipleMeasurementInputMembermemberlabelRevenue multiple, measurement input [member]Example: IFRS 13.93 d, Example: IFRS 13.IE63
documentationThis member stands for a revenue multiple used as a measurement input.
ifrs-fullRevenueOfAcquireeX duration, creditlabelRevenue of acquiree since acquisition dateDisclosure: IFRS 3.B64 q (i)
documentationThe amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]
ifrs-fullRevenueOfCombinedEntityX duration, creditlabelRevenue of combined entity as if combination occurred at beginning of periodDisclosure: IFRS 3.B64 q (ii)
documentationThe revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Revenue]
ifrs-fullRevenueRecognisedOnExchangingConstructionServicesForFinancialAssetX duration, creditlabelRevenue recognised on exchanging construction services for financial assetDisclosure: SIC 29.6 A
documentationThe amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]
ifrs-fullRevenueRecognisedOnExchangingConstructionServicesForIntangibleAssetX duration, creditlabelRevenue recognised on exchanging construction services for intangible assetDisclosure: SIC 29.6 A
documentationThe amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]
ifrs-fullRevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriodX duration, creditlabelRevenue that was included in contract liability balance at beginning of periodDisclosure: IFRS 15.116 b
documentationThe amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue from contracts with customers]
ifrs-fullReversalAllowanceAccountForCreditLossesOfFinancialAssets(X) durationlabelReversal, allowance account for credit losses of financial assetsCommon practice: Expiry date 2023-01-01 IFRS 7.16
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelReversal, allowance account for credit losses of financial assets
ifrs-fullReversalOfImpairmentLossX duration, creditlabelReversal of impairment lossDisclosure: IAS 36.130 b, Disclosure: IAS 36.130 d (ii)
documentationThe amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss]
ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeX duration, creditlabelReversal of impairment loss recognised in other comprehensive incomeDisclosure: IAS 36.126 d, Disclosure: IAS 36.129 b
documentationThe amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income]
ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwillX durationlabelReversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwillDisclosure: IAS 38.118 e (iii)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentX durationlabelReversal of impairment loss recognised in other comprehensive income, property, plant and equipmentDisclosure: IAS 16.73 e (iv)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossX duration, creditlabelReversal of impairment loss recognised in profit or lossDisclosure: IAS 36.126 b, Disclosure: IAS 36.129 b
documentationThe amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssetsX durationlabelReversal of impairment loss recognised in profit or loss, biological assetsDisclosure: IAS 41.55 b
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwillX durationlabelReversal of impairment loss recognised in profit or loss, intangible assets other than goodwillDisclosure: IAS 38.118 e (v)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyX durationlabelReversal of impairment loss recognised in profit or loss, investment propertyDisclosure: IAS 40.76 g, Disclosure: IAS 40.79 d (v)
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances(X) durationlabelReversal of impairment loss recognised in profit or loss, loans and advancesCommon practice: IAS 1.85
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelReversal of impairment loss recognised in profit or loss, loans and advances
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentX durationlabelReversal of impairment loss recognised in profit or loss, property, plant and equipmentDisclosure: IAS 16.73 e (vi), Disclosure: IAS 1.98 a
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelReversal of impairment loss recognised in profit or loss, property, plant and equipment
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables(X) duration, creditlabelReversal of impairment loss recognised in profit or loss, trade receivablesCommon practice: IAS 1.112 c
documentationThe 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]
negatedLabelReversal of impairment loss recognised in profit or loss, trade receivables
ifrs-fullReversalOfInventoryWritedownX durationlabelReversal of inventory write-downDisclosure: IAS 1.98 a, Disclosure: IAS 2.36 f
documentationThe 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]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabelReversal of inventory write-down
ifrs-fullReversalOfProvisionsForCostOfRestructuringX duration, creditlabelReversal of provisions for cost of restructuringDisclosure: IAS 1.98 b
documentationThe amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]
ifrs-fullReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination(X) duration, debitlabelReversed unsettled liabilities, contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe 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]]
negatedLabelReversed unsettled liabilities, contingent liabilities recognised in business combination
ifrs-fullReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedX instant, debitlabelReverse repurchase agreements and cash collateral on securities borrowedCommon practice: IAS 1.55
documentationThe amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent]
ifrs-fullRightofuseAssetFairValueUsedAsDeemedCostX instant, debitlabelRight-of-use asset fair value used as deemed costDisclosure: IFRS 1.30
documentationThe amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets]
ifrs-fullRightofuseAssetsX instant, debitlabelRight-of-use assetsDisclosure: IFRS 16.53 j
documentationThe amount of assets that represent a lessee’s right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.
ifrs-fullRightofuseAssetsIncreaseDecreaseInRevaluationSurplusX duration, creditlabelRight-of-use assets, increase (decrease) in revaluation surplusDisclosure: IFRS 16.57
documentationThe increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
ifrs-fullRightofuseAssetsMembermemberlabelRight-of-use assets [member]Disclosure: IFRS 16.33
documentationThis member stands for right-of-use assets. [Refer: Right-of-use assets]
ifrs-fullRightofuseAssetsRevaluationSurplusX instant, creditlabelRight-of-use assets, revaluation surplusDisclosure: IFRS 16.57
documentationThe amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
ifrs-fullRightofuseAssetsRevaluedAssetsAtCostX instant, debitlabelRight-of-use assets, revalued assets, at costDisclosure: IFRS 16.57
documentationThe amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets]
ifrs-fullRightofuseAssetsThatDoNotMeetDefinitionOfInvestmentPropertyX instant, debitlabelRight-of-use assets that do not meet definition of investment propertyDisclosure: IFRS 16.47 a
documentationThe amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property]
ifrs-fullRightsPreferencesAndRestrictionsAttachingToClassOfShareCapitaltextlabelRights, preferences and restrictions attaching to class of share capitalDisclosure: IAS 1.79 a (v)
documentationThe description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]]
ifrs-fullRiskAdjustmentForNonfinancialRiskMembermemberlabelRisk adjustment for non-financial risk [member]Disclosure: Effective 2023-01-01 IFRS 17.100 c (ii), Disclosure: Effective 2023-01-01 IFRS 17.101 b, Disclosure: Effective 2023-01-01 IFRS 17.107 c
documentationThis member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts.
ifrs-fullRiskDiversificationEffectMembermemberlabelRisk diversification effect [member]Common practice: IFRS 7.32
documentationThis member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-fullRiskExposureAssociatedWithInstrumentsSharingCharacteristicX instantlabelRisk exposure associated with instruments sharing characteristicDisclosure: IFRS 7.B8 c
documentationThe amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullRiskExposuresAxisaxislabelRisk variables [axis]Disclosure: Effective 2023-01-01 IFRS 17.128 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullRiskExposuresMembermember [default]labelRisk variables [member]Disclosure: Effective 2023-01-01 IFRS 17.128 a
documentationThis member stands for the risk variables. It also represents the standard value for the "Risk variables" axis if no other member is used.
ifrs-fullRoyaltyExpenseX duration, debitlabelRoyalty expenseCommon practice: IAS 1.85
documentationThe amount of expense arising from royalties.
ifrs-fullSaleOrIssueOfTreasurySharesX duration, creditlabelSale or issue of treasury sharesCommon practice: IAS 1.106 d
documentationThe increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]
ifrs-fullSalesAndMarketingExpenseX duration, debitlabelSales and marketing expenseCommon practice: IAS 1.85
documentationThe amount of expense relating to the marketing and selling of goods or services.
ifrs-fullSalesChannelsAxisaxislabelSales channels [axis]Example: IFRS 15.B89 g
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullSalesChannelsMembermember [default]labelSales channels [member]Example: IFRS 15.B89 g
documentationThis member stands for all sales channels. It also represents the standard value for the "Sales channels" axis if no other member is used.
ifrs-fullSalesFairValueMeasurementAssets(X) duration, creditlabelSales, fair value measurement, assetsDisclosure: IFRS 13.93 e (iii)
documentationThe decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]
negatedLabelSales, fair value measurement, assets
ifrs-fullSalesFairValueMeasurementEntitysOwnEquityInstruments(X) duration, debitlabelSales, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iii)
documentationThe 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]]
negatedLabelSales, fair value measurement, entity’s own equity instruments
ifrs-fullSalesFairValueMeasurementLiabilities(X) duration, debitlabelSales, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (iii)
documentationThe decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]
negatedLabelSales, fair value measurement, liabilities
ifrs-fullSalesOfPropertyAndOtherAssetsRelatedPartyTransactionsX duration, creditlabelSales of property and other assets, related party transactionsExample: IAS 24.21 b
documentationThe amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]
ifrs-fullSecuredBankLoansReceivedX instant, creditlabelSecured bank loans receivedCommon practice: IAS 1.112 c
documentationThe amount of loans received from banks that have been secured by collateral. [Refer: Loans received]
ifrs-fullSecuritiesLendingMembermemberlabelSecurities lending [member]Example: IFRS 7.B33, Example: IFRS 7.IG40B
documentationThis member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower.
ifrs-fullSecuritisationsMembermemberlabelSecuritisations [member]Example: IFRS 7.B33
documentationThis member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt instruments backed by the pool of assets.
ifrs-fullSecuritisationVehiclesMembermemberlabelSecuritisation vehicles [member]Example: IFRS 12.B23 a
documentationThis member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and sold to a special purpose vehicle that issues debt instruments backed by the pool of assets.
ifrs-fullSegmentConsolidationItemsAxisaxislabelSegment consolidation items [axis]Disclosure: IFRS 8.23
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullSegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresentedtextlabelDescription of segment in which non-current asset or disposal group held for sale is presentedDisclosure: IFRS 5.41 d
documentationThe description of the reportable segment in which non-current assets or disposal groups held for sale are presented. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-fullSegmentsAxisaxislabelSegments [axis]Example: IAS 19.138 d, Disclosure: IAS 36.130 d (ii), Disclosure: IFRS 15.115, Example: Effective 2023-01-01 IFRS 17.96 c, Disclosure: IFRS 8.23
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullSegmentsMembermember [default]labelSegments [member]Example: IAS 19.138 d, Disclosure: IAS 36.130 d (ii), Disclosure: IFRS 15.115, Example: Effective 2023-01-01 IFRS 17.96 c, Disclosure: IFRS 8.28
documentationThis member stands for all segments of an entity. It also represents the standard value for the "Segments" axis if no other member is used.
ifrs-fullSellingExpenseX duration, debitlabelSelling expenseCommon practice: IAS 1.112 c
documentationThe amount of expense relating to selling activities of the entity.
ifrs-fullSellingGeneralAndAdministrativeExpenseX duration, debitlabelSelling, general and administrative expenseCommon practice: IAS 1.85
documentationThe amount of expense relating to selling, general and administrative activities of the entity.
totalLabelTotal selling, general and administrative expense
ifrs-fullSellingGeneralAndAdministrativeExpenseAbstractlabelSelling, general and administrative expense [abstract]
ifrs-fullSellingGeneralAndAdministrativeExpenseMembermemberlabelSelling, general and administrative expense [member]Common practice: IAS 1.104, Common practice: IAS 1.112 c
documentationThis member stands for the amount of expense relating to selling, general and administrative activities of the entity. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.
ifrs-fullSellingProfitLossOnFinanceLeasesX duration, creditlabelSelling profit (loss) on finance leasesDisclosure: IFRS 16.90 a (i)
documentationThe selling profit (loss) on finance leases. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullSensitivityAnalysisForEachTypeOfMarketRisktext blocklabelSensitivity analysis for types of market risk [text block]Disclosure: IFRS 7.40 a
documentationThe disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]]
ifrs-fullSensitivityAnalysisToInsuranceRisktextlabelSensitivity analysis to insurance riskDisclosure: Expiry date 2023-01-01 IFRS 4.39 A a
documentationThe description of a sensitivity analysis that shows how profit (loss) and equity would have been affected if changes in the relevant insurance risk variable that were reasonably possible at the end of the reporting period had occurred, the methods and assumptions used in preparing the sensitivity analysis and any changes from the previous period in the methods and assumptions used.
ifrs-fullSeparateManagementEntitiesAxisaxislabelSeparate management entities [axis]Disclosure: IAS 24.18 A
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullSeparateManagementEntitiesMembermember [default]labelSeparate management entities [member]Disclosure: IAS 24.18 A
documentationThis member stands for separate entities that provide key management personnel services to the entity. It also represents the standard value for the "Separate management entities" axis if no other member is used. [Refer: Key management personnel of entity or parent [member]]
ifrs-fullSeparateMembermemberlabelSeparate [member]Disclosure: IAS 27.4
documentationThis member stands for separate financial statements. Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28.
ifrs-fullServiceConcessionArrangementsAxisaxislabelService concession arrangements [axis]Disclosure: SIC 29.6
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullServiceConcessionArrangementsMembermember [default]labelService concession arrangements [member]Disclosure: SIC 29.6
documentationThis member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the "Service concession arrangements" axis if no other member is used. [Refer: Government [member]]
ifrs-fullServiceConcessionRightsMembermemberlabelService concession rights [member]Common practice: IAS 38.119
documentationThis member stands for service concession rights. [Refer: Service concession arrangements [member]]
ifrs-fullServicesExpenseX duration, debitlabelServices expenseCommon practice: IAS 1.85
documentationThe amount of expense arising from services.
ifrs-fullServicesReceivedRelatedPartyTransactionsX duration, debitlabelServices received, related party transactionsExample: IAS 24.21 c
documentationThe amount of services received in related party transactions. [Refer: Related parties [member]]
ifrs-fullSettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination(X) duration, debitlabelSettled liabilities, contingent liabilities recognised in business combinationDisclosure: IFRS 3.B67 c
documentationThe amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]
negatedLabelSettled liabilities, contingent liabilities recognised in business combination
ifrs-fullSettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactionsX durationlabelSettlement of liabilities by entity on behalf of related party, related party transactionsExample: IAS 24.21 j
documentationThe amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullSettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactionsX durationlabelSettlement of liabilities on behalf of entity by related party, related party transactionsExample: IAS 24.21 j
documentationThe amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullSettlementsFairValueMeasurementAssets(X) duration, creditlabelSettlements, fair value measurement, assetsDisclosure: IFRS 13.93 e (iii)
documentationThe decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]
negatedLabelSettlements, fair value measurement, assets
ifrs-fullSettlementsFairValueMeasurementEntitysOwnEquityInstruments(X) duration, debitlabelSettlements, fair value measurement, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iii)
documentationThe 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]]
negatedLabelSettlements, fair value measurement, entity’s own equity instruments
ifrs-fullSettlementsFairValueMeasurementLiabilities(X) duration, debitlabelSettlements, fair value measurement, liabilitiesDisclosure: IFRS 13.93 e (iii)
documentationThe decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]
negatedLabelSettlements, fair value measurement, liabilities
ifrs-fullSetupCostsMembermemberlabelSetup costs [member]Example: IFRS 15.128 a
documentationThis member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
ifrs-fullSevenYearsBeforeReportingYearMembermemberlabelSeven years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended seven years before the end of the reporting year.
ifrs-fullSharebasedPaymentArrangementsMembermember [default]labelShare-based payment arrangements [member]Disclosure: IFRS 2.45
documentationThis member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the "Types of share-based payment arrangements" axis if no other member is used.
ifrs-fullShareIssueRelatedCostX duration, debitlabelShare issue related costCommon practice: IAS 1.106 d
documentationThe amount of cost related to the issuance of shares.
ifrs-fullShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssetsX duration, debitlabelShare of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assetsDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.
ifrs-fullShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsAppliedX duration, debitlabelShare of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is appliedDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.
ifrs-fullShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignatedX duration, debitlabelShare 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-designatedDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.
ifrs-fullShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsAppliedX duration, debitlabelShare of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is appliedDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.
ifrs-fullShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturersX instant, creditlabelShare of contingent liabilities of joint ventures incurred jointly with other investorsDisclosure: IFRS 12.23 b
documentationThe entity’s share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]
ifrs-fullShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestorsX instant, creditlabelShare of contingent liabilities of associates incurred jointly with other investorsDisclosure: IFRS 12.23 b
documentationThe entity’s share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Associates [member]; Contingent liabilities [member]]
ifrs-fullShareOfContingentLiabilitiesOfAssociatesMembermemberlabelShare of contingent liabilities of associates [member]Example: IAS 37.88
documentationThis member stands for share of contingent liabilities of associates. [Refer: Associates [member]; Contingent liabilities [member]]
ifrs-fullShareOfDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapitalX instant, creditlabelShare of debt instruments issued that are included in insurer’s regulatory capitalExample: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the amount of debt instruments issued that are included in the insurer’s regulatory capital.
ifrs-fullShareOfDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelShare of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contractsExample: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]
ifrs-fullShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelShare of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contractsExample: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
ifrs-fullShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelShare of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contractsExample: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
ifrs-fullShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39X instant, debitlabelShare of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValueX instant, debitlabelShare of financial assets described in paragraph 39E(a) of IFRS 4, fair valueDisclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39X instant, debitlabelShare of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValueX instant, debitlabelShare of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair valueDisclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValueX instant, debitlabelShare of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair valueDisclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfFinancialAssetsToWhichOverlayApproachIsAppliedX instant, debitlabelShare of financial assets to which overlay approach is appliedDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]
ifrs-fullShareOfIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4X duration, debitlabelShare of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4X duration, debitlabelShare of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
ifrs-fullShareOfLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContractsX instant, creditlabelShare of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contractsDisclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.
ifrs-fullShareOfNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39X instant, creditlabelShare of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b
documentationThe entity’s share of the amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method, net of taxDisclosure: IAS 1.91 a, Disclosure: IFRS 12.B16 c, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe 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]
totalLabelTotal share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxX duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method, before taxDisclosure: IAS 1.91 b, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe 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]
totalLabelTotal share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstractlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstractlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before taxDisclosure: IAS 1.82 A
documentationShare of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax.
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of taxDisclosure: IAS 1.82 A
documentationShare of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax.
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTaxX duration, creditlabelShare of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before taxDisclosure: IAS 1.82 A
documentationShare of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax.
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTaxX duration, creditlabelShare 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 taxDisclosure: IAS 1.82 A
documentationShare of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax.
ifrs-fullShareOfProfitLossOfAssociatesAccountedForUsingEquityMethodX duration, creditlabelShare of profit (loss) of associates accounted for using equity methodCommon practice: IAS 1.85
documentationThe entity’s share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)]
ifrs-fullShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration, creditlabelShare of profit (loss) of associates and joint ventures accounted for using equity methodDisclosure: IAS 1.82 c, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b, Disclosure: IFRS 8.23 g, Disclosure: IFRS 8.28 e
documentationThe 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)]
totalLabelTotal share of profit (loss) of associates and joint ventures accounted for using equity method
ifrs-fullShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstractlabelShare of profit (loss) of associates and joint ventures accounted for using equity method [abstract]
ifrs-fullShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration, creditlabelShare of profit (loss) from continuing operations of associates and joint ventures accounted for using equity methodDisclosure: IFRS 12.B16 a
documentationThe entity’s share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations]
ifrs-fullShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration, creditlabelShare of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity methodDisclosure: IFRS 12.B16 b
documentationThe entity’s share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from discontinued operations]
ifrs-fullShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethodX duration, creditlabelShare of profit (loss) of joint ventures accounted for using equity methodCommon practice: IAS 1.85
documentationThe entity’s share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
ifrs-fullShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTaxX duration, debitlabelShare of reclassification adjustments on financial assets that have been de-designated from overlay approach, before taxDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
ifrs-fullShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTaxX duration, debitlabelShare of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of taxDisclosure: Effective on first application of IFRS 9 IFRS 4.39M b
documentationThe entity’s share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
ifrs-fullShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration, creditlabelShare of total comprehensive income of associates and joint ventures accounted for using equity methodDisclosure: IFRS 12.B16 d
documentationThe entity’s share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method]
ifrs-fullSharePremiumX instant, creditlabelShare premiumExample: IAS 1.78 e
documentationThe amount received or receivable from the issuance of the entity’s shares in excess of nominal value.
ifrs-fullSharePremiumMembermemberlabelShare premium [member]Disclosure: IAS 1.106
documentationThis member stands for the amount received or receivable from issuance of the entity’s shares in excess of nominal value.
ifrs-fullSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociatesshareslabelNumber of shares in entity held by entity or by its subsidiaries or associatesDisclosure: IAS 1.79 a (vi)
documentationThe number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Associates [member]; Subsidiaries [member]]
ifrs-fullSharesReservedForIssueUnderOptionsAndContractsForSaleOfSharesshareslabelNumber of shares reserved for issue under options and contracts for sale of sharesDisclosure: IAS 1.79 a (vii)
documentationThe number of shares reserved for issue under options and contracts for the sale of shares.
ifrs-fullShipsX instant, debitlabelShipsExample: IAS 16.37 d
documentationThe amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity’s operations. [Refer: Property, plant and equipment]
ifrs-fullShipsMembermemberlabelShips [member]Example: IAS 16.37 d
documentationThis member stands for a class of property, plant and equipment representing seafaring vessels used in the entity’s operations. [Refer: Property, plant and equipment]
ifrs-fullShorttermBorrowingsX instant, creditlabelCurrent borrowingsCommon practice: IAS 1.55
documentationThe amount of current borrowings. [Refer: Borrowings]
ifrs-fullShorttermBorrowingsMembermemberlabelShort-term borrowings [member]Example: IAS 7 – C Reconciliation of liabilities arising from financing activities, Example: IAS 7.44C
documentationThis member stands for short-term borrowings. [Refer: Borrowings]
ifrs-fullShorttermContractsMembermemberlabelShort-term contracts [member]Example: IFRS 15.B89 e
documentationThis member stands for short-term contracts with customers.
ifrs-fullShorttermDepositsClassifiedAsCashEquivalentsX instant, debitlabelShort-term deposits, classified as cash equivalentsCommon practice: IAS 7.45
documentationA classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]
ifrs-fullShorttermDepositsNotClassifiedAsCashEquivalentsX instant, debitlabelShort-term deposits, not classified as cash equivalentsCommon practice: IAS 1.55
documentationThe amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]
ifrs-fullShorttermEmployeeBenefitsAccrualsX instant, creditlabelShort-term employee benefits accrualsCommon practice: IAS 1.78
documentationThe amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current]
ifrs-fullShorttermEmployeeBenefitsExpenseX duration, debitlabelShort-term employee benefits expenseCommon practice: IAS 1.112 c
documentationThe amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services.
totalLabelTotal short-term employee benefits expense
ifrs-fullShorttermEmployeeBenefitsExpenseAbstractlabelShort-term employee benefits expense [abstract]
ifrs-fullShorttermInvestmentsClassifiedAsCashEquivalentsX instant, debitlabelShort-term investments, classified as cash equivalentsCommon practice: IAS 7.45
documentationA classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]
ifrs-fullShorttermLegalProceedingsProvisionX instant, creditlabelCurrent legal proceedings provisionExample: IAS 37 -, Example: 10 A court case, Example: IAS 37.87
documentationThe amount of current provision for legal proceedings. [Refer: Legal proceedings provision]
ifrs-fullShorttermMiscellaneousOtherProvisionsX instant, creditlabelCurrent miscellaneous other provisionsCommon practice: IAS 1.78 d
documentationThe amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]
ifrs-fullShorttermOnerousContractsProvisionX instant, creditlabelCurrent onerous contracts provisionExample: IAS 37.66
documentationThe amount of current provision for onerous contracts. [Refer: Onerous contracts provision]
ifrs-fullShorttermProvisionForDecommissioningRestorationAndRehabilitationCostsX instant, creditlabelCurrent provision for decommissioning, restoration and rehabilitation costsExample:IAS 37 – D Examples: disclosures, Example: IAS 37.8
documentationThe amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
ifrs-fullShorttermRestructuringProvisionX instant, creditlabelCurrent restructuring provisionExample: IAS 37.70
documentationThe amount of current provision for restructuring. [Refer: Restructuring provision]
ifrs-fullShorttermWarrantyProvisionX instant, creditlabelCurrent warranty provisionExample: IAS 37 -, Example: 1 Warranties, Example: IAS 37.87
documentationThe amount of current provision for warranties. [Refer: Warranty provision]
ifrs-fullSignificantInterestRateBenchmarksSubjectToInterestRateBenchmarkReformMembermemberlabelSignificant interest rate benchmarks subject to interest rate benchmark reform [member]Disclosure: IFRS 7.24 J b
documentationThis member stands for all significant interest rate benchmarks that are subject to interest rate benchmark reform.
ifrs-fullSignificantInvestmentsInAssociatesAxisaxislabelAssociates [axis]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullSignificantInvestmentsInSubsidiariesAxisaxislabelSubsidiaries [axis]Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullSignificantUnobservableInputAssetsX.XX instantlabelSignificant unobservable input, assetsDisclosure: IFRS 13.93 d
documentationThe value of significant unobservable input used in the measurement of the fair value of assets.
ifrs-fullSignificantUnobservableInputEntitysOwnEquityInstrumentsX.XX instantlabelSignificant unobservable input, entity’s own equity instrumentsDisclosure: IFRS 13.93 d
documentationThe value of significant unobservable input used in the measurement of the fair value of entity’s own equity instruments.
ifrs-fullSignificantUnobservableInputLiabilitiesX.XX instantlabelSignificant unobservable input, liabilitiesDisclosure: IFRS 13.93 d
documentationThe value of significant unobservable input used in the measurement of the fair value of liabilities.
ifrs-fullSixYearsBeforeReportingYearMembermemberlabelSix years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended six years before the end of the reporting year.
ifrs-fullSocialSecurityContributionsX duration, debitlabelSocial security contributionsCommon practice: IAS 19.9
documentationA class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]
ifrs-fullSparePartsX instant, debitlabelCurrent spare partsCommon practice: IAS 2.37
documentationA classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories]
ifrs-fullStateDefinedBenefitPlansMembermemberlabelState defined benefit plans [member]Disclosure: IAS 19.45
documentationThis member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]]
ifrs-fullStatementOfCashFlowsAbstractlabelStatement of cash flows [abstract]
ifrs-fullStatementOfChangesInEquityAbstractlabelStatement of changes in equity [abstract]
ifrs-fullStatementOfChangesInEquityLineItemsline itemslabelStatement of changes in equity [line items]
documentationLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-fullStatementOfChangesInEquityTabletablelabelStatement of changes in equity [table]Disclosure: IAS 1.106
documentationSchedule disclosing information related to changes in equity.
ifrs-fullStatementOfChangesInNetAssetsAvailableForBenefitsAbstractlabelStatement of changes in net assets available for benefits [abstract]
ifrs-fullStatementOfComprehensiveIncomeAbstractlabelStatement of comprehensive income [abstract]
ifrs-fullStatementOfFinancialPositionAbstractlabelStatement of financial position [abstract]
ifrs-fullStatementOfIFRSCompliancetext blocklabelStatement of IFRS compliance [text block]Disclosure: IAS 1.16
documentationAn explicit and unreserved statement of compliance with all the requirements of IFRSs.
ifrs-fullStatementOfProfitOrLossAndOtherComprehensiveIncomeAbstractlabelStatement of profit or loss and other comprehensive income [abstract]
ifrs-fullStatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9textlabelStatement that comparative information does not comply with IFRS 7 and IFRS 9Disclosure: IFRS 1.E2 b
documentationThe statement that comparative information does not comply with IFRS 7 and IFRS 9.
ifrs-fullStatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContractstextlabelStatement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contractsDisclosure: Effective 2023-01-01 IFRS 17.126
documentationThe statement that the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. [Refer: Insurance contracts [member]]
ifrs-fullStatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17textlabelStatement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies IFRS 17Disclosure: Effective 2023-01-01 IFRS 17.C28
documentationThe statement that the entity does not disclose previously unpublished information about claims development that occurred earlier than five years before the end of the annual reporting period in which it first applies IFRS 17.
ifrs-fullStatementThatEntityElectedToUseExemptionThatPermitsEntityToRetainAccountingPoliciesForFinancialInstrumentsAppliedByAssociateOrJointVentureWhenApplyingEquityMethodtextlabelStatement that entity elected to use exemption that permits entity to retain accounting policies for financial instruments applied by associate or joint venture when applying equity methodDisclosure: Expiry date 2023-01-01 IFRS 4.39I
documentationThe statement that an entity elected to use the exemption that permits the entity to retain the accounting policies for financial instruments applied by an associate or joint venture when applying the equity method.
ifrs-fullStatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16textlabelStatement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16Disclosure: IFRS 16.C4
documentationThe statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract is, or contains, a lease at the date of initial application of IFRS 16.
ifrs-fullStatementThatInsurerIsApplyingOverlayApproachtextlabelStatement that insurer is applying overlay approachDisclosure: Effective on first application of IFRS 9 IFRS 4.39L a
documentationThe statement that an insurer is applying the overlay approach.
ifrs-fullStatementThatInsurerIsApplyingTemporaryExemptionFromIFRS9textlabelStatement that insurer is applying temporary exemption from IFRS 9Disclosure: Expiry date 2023-01-01 IFRS 4.39C
documentationThe statement that an insurer is applying the temporary exemption from IFRS 9.
ifrs-fullStatementThatInsurerNoLongerQualifiesToApplyTemporaryExemptionFromIFRS9textlabelStatement that insurer no longer qualifies to apply temporary exemption from IFRS 9Disclosure: Expiry date 2023-01-01 IFRS 4.39D a
documentationThe statement that an insurer no longer qualifies to apply the temporary exemption from IFRS 9.
ifrs-fullStatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidationtextlabelStatement that investment entity is required to apply exception from consolidationDisclosure: IFRS 12.19 A
documentationThe statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]]
ifrs-fullStatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatementstextlabelStatement that investment entity prepares separate financial statements as its only financial statementsDisclosure: IAS 27.16 A
documentationThe statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]]
ifrs-fullStatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemptiontextlabelStatement that lessee accounts for leases of low-value assets using recognition exemptionDisclosure: IFRS 16.60
documentationThe statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.
ifrs-fullStatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemptiontextlabelStatement that lessee accounts for short-term leases using recognition exemptionDisclosure: IFRS 16.60
documentationThe statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.
ifrs-fullStatementThatLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfIFRS16textlabelStatement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct consequence of covid-19 pandemic that meet conditions in paragraph 46B of IFRS 16Disclosure: IFRS 16.60 A a
documentationThe statement that the lessee has applied the practical expedient in paragraph 46A of IFRS 16 to all the rent concessions occurring as direct consequence of covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.
ifrs-fullStatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17textlabelStatement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17Disclosure: IFRS 16.C13
documentationThe statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17.
ifrs-fullStatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsedtextlabelStatement that practical expedient about existence of significant financing component has been usedDisclosure: IFRS 15.129
documentationThe statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used.
ifrs-fullStatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsedtextlabelStatement that practical expedient about incremental costs of obtaining contract has been usedDisclosure: IFRS 15.129
documentationThe statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used.
ifrs-fullStatementThatRateRegulatorIsRelatedPartytextlabelStatement that rate regulator is related partyDisclosure: IFRS 14.30 b
documentationThe statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Related parties [member]]
ifrs-fullStatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversibletextlabelStatement that regulatory deferral account balance is no longer fully recoverable or reversibleDisclosure: IFRS 14.36
documentationThe statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]
ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssetstextlabelStatement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assetsCommon practice: IFRS 13.93 c
documentationThe statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year.
ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstrumentstextlabelStatement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity’s own equity instrumentsCommon practice: IFRS 13.93 c
documentationThe statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of the entity’s own equity instruments during the year.
ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilitiestextlabelStatement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilitiesCommon practice: IFRS 13.93 c
documentationThe statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year.
ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssetstextlabelStatement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assetsCommon practice: IFRS 13.93 c, Common practice: IFRS 13.93 e (iv)
documentationThe statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of assets during the year.
ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentstextlabelStatement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity’s own equity instrumentsCommon practice: IFRS 13.93 c, Common practice: IFRS 13.93 e (iv)
documentationThe statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of the entity’s own equity instruments during the year.
ifrs-fullStatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilitiestextlabelStatement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilitiesCommon practice: IFRS 13.93 c, Common practice: IFRS 13.93 e (iv)
documentationThe statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of liabilities during the year.
ifrs-fullStatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasistextlabelStatement that unadjusted comparative information has been prepared on different basisDisclosure: IAS 16.80 A, Disclosure: IAS 27.18I, Disclosure: IAS 38.130I, Disclosure: IFRS 10.C6B, Disclosure: IFRS 11.C13B, Disclosure: Effective 2023-01-01 IFRS 17.C27
documentationThe statement that unadjusted comparative information in the financial statements has been prepared on a different basis.
ifrs-fullStatutoryReserveX instant, creditlabelStatutory reserveCommon practice: IAS 1.55
documentationA component of equity representing reserves created based on legal requirements.
ifrs-fullStatutoryReserveMembermemberlabelStatutory reserve [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity representing reserves created based on legal requirements.
ifrs-fullStructuredDebtAmountContributedToFairValueOfPlanAssetsX instant, debitlabelStructured debt, amount contributed to fair value of plan assetsExample: IAS 19.142 h
documentationThe amount debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-fullStructuredDebtPercentageContributedToFairValueOfPlanAssetsX.XX instantlabelStructured debt, percentage contributed to fair value of plan assetsCommon practice: IAS 19.142 h
documentationThe percentage debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Structured debt, amount contributed to fair value of plan assets]
ifrs-fullSubclassificationsOfAssetsLiabilitiesAndEquitiesAbstractlabelSubclassifications of assets, liabilities and equities [abstract]
ifrs-fullSubordinatedLiabilitiesX instant, creditlabelSubordinated liabilitiesCommon practice: IAS 1.55
documentationThe amount of liabilities that are subordinate to other liabilities with respect to claims.
totalLabelTotal subordinated liabilities
ifrs-fullSubordinatedLiabilitiesAbstractlabelSubordinated liabilities [abstract]
ifrs-fullSubscriptionCirculationRevenueX duration, creditlabelSubscription circulation revenueCommon practice: IAS 1.112 c
documentationThe amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]
ifrs-fullSubsequentRecognitionOfDeferredTaxAssetsGoodwill(X) duration, creditlabelSubsequent recognition of deferred tax assets, goodwillDisclosure: IFRS 3.B67 d (iii)
documentationThe 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]]
negatedLabelSubsequent recognition of deferred tax assets, goodwill
ifrs-fullSubsidiariesMembermemberlabelSubsidiaries [member]Disclosure: IAS 24.19 c, Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a
documentationThis member stands for entities that are controlled by another entity.
ifrs-fullSubsidiariesWithMaterialNoncontrollingInterestsMembermemberlabelSubsidiaries with material non-controlling interests [member]Disclosure: IFRS 12.12
documentationThis member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Subsidiaries [member]; Non-controlling interests]
ifrs-fullSummaryOfQuantitativeDataAboutWhatEntityManagesAsCapitaltextlabelSummary quantitative data about what entity manages as capitalDisclosure: IAS 1.135 b
documentationSummary quantitative data about what the entity manages as capital.
ifrs-fullSummaryQuantitativeDataAboutEntitysExposureToRisktext blocklabelSummary quantitative data about entity’s exposure to risk [text block]Disclosure: IFRS 7.34 a
documentationThe disclosure of summary quantitative data about the entity’s exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Financial instruments, class [member]; Key management personnel of entity or parent [member]]
ifrs-fullSummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstrumentstextlabelSummary quantitative data about puttable financial instruments classified as equity instrumentsDisclosure: IAS 1.136 A a
documentationSummary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Financial instruments, class [member]]
ifrs-fullSummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatorytext blocklabelSummary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]Disclosure: Effective 2023-01-01 IFRS 17.125 a
documentationThe disclosure of summary quantitative information about an entity’s exposure to risk that arises from contracts within the scope of IFRS 17.
ifrs-fullSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSoX durationlabelSupport provided to structured entity without having contractual obligation to do soDisclosure: IFRS 12.15 a, Disclosure: IFRS 12.30 a
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSoX durationlabelSupport provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soDisclosure: IFRS 12.19E a
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullSurplusDeficitInPlanX instant, debitlabelSurplus (deficit) in planCommon practice: IAS 19.57 a
documentationThe fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]
netLabelNet surplus (deficit) in plan
ifrs-fullSurplusDeficitInPlanAbstractlabelSurplus (deficit) in plan [abstract]
ifrs-fullSwapContractMembermemberlabelSwap contract [member]Common practice: IAS 1.112 c
documentationThis member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]]
ifrs-fullTangibleExplorationAndEvaluationAssetsX instant, debitlabelTangible exploration and evaluation assetsDisclosure: IFRS 6.25
documentationThe amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]]
ifrs-fullTangibleExplorationAndEvaluationAssetsMembermemberlabelTangible exploration and evaluation assets [member]Disclosure: IFRS 6.25
documentationThis member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
ifrs-fullTaxationrelatedRegulatoryDeferralAccountBalancesMembermemberlabelTaxation-related regulatory deferral account balances [member]Disclosure: IFRS 14.34
documentationThis member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [member]]
ifrs-fullTaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense(X) duration, creditlabelTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expenseExample: IAS 12.80 e
documentationThe 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]]
negatedLabelTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense
ifrs-fullTaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense(X) duration, creditlabelTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expenseExample: IAS 12.80 f
documentationThe 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]]
negatedLabelTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense
ifrs-fullTaxContingentLiabilityMembermemberlabelTax contingent liability [member]Common practice: IAS 37.88
documentationThis member stands for a contingent liability for taxes. [Refer: Contingent liabilities [member]]
ifrs-fullTaxEffectFromChangeInTaxRateX duration, debitlabelTax effect from change in tax rateDisclosure: IAS 12.81 c (i)
documentationThe amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit]
ifrs-fullTaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossX duration, debitlabelTax effect of expense not deductible in determining taxable profit (tax loss)Disclosure: IAS 12.81 c (i)
documentationThe amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit]
ifrs-fullTaxEffectOfForeignTaxRatesX duration, debitlabelTax effect of foreign tax ratesDisclosure: IAS 12.81 c (i)
documentationThe amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit]
ifrs-fullTaxEffectOfImpairmentOfGoodwillX duration, debitlabelTax effect of impairment of goodwillCommon practice: IAS 12.81 c (i)
documentationThe amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill]
ifrs-fullTaxEffectOfRevenuesExemptFromTaxation2011(X) duration, creditlabelTax effect of revenues exempt from taxationDisclosure: IAS 12.81 c (i)
documentationThe 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]
negatedLabelTax effect of revenues exempt from taxation
ifrs-fullTaxEffectOfTaxLossesX duration, debitlabelTax effect of tax lossesDisclosure: IAS 12.81 c (i)
documentationThe amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit]
ifrs-fullTaxExpenseIncomeAtApplicableTaxRateX duration, debitlabelTax expense (income) at applicable tax rateDisclosure: IAS 12.81 c (i)
documentationThe product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]
ifrs-fullTaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLossX duration, debitlabelTax expense (income) relating to changes in accounting policies and errors included in profit or lossExample: IAS 12.80 h
documentationThe amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively.
ifrs-fullTaxExpenseOfDiscontinuedOperationAbstractlabelTax expense (income) of discontinued operation [abstract]
ifrs-fullTaxExpenseOtherThanIncomeTaxExpenseX duration, debitlabelTax expense other than income tax expenseCommon practice: IAS 1.85
documentationThe amount of tax expense exclusive of income tax expense.
ifrs-fullTaxExpenseRelatingToGainLossOnDiscontinuanceX duration, debitlabelTax expense (income) relating to gain (loss) on discontinuanceDisclosure: IAS 12.81 h (i), Disclosure: IFRS 5.33 b (iv)
documentationThe tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]
ifrs-fullTaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperationsX duration, debitlabelTax expense (income) relating to profit (loss) from ordinary activities of discontinued operationsDisclosure: IAS 12.81 h (ii), Disclosure: IFRS 5.33 b (ii)
documentationThe tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
ifrs-fullTaxRateEffectFromChangeInTaxRateX.XX durationlabelTax rate effect from change in tax rateDisclosure: IAS 12.81 c (ii)
documentationThe tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate]
ifrs-fullTaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriodsX.XX durationlabelTax rate effect of adjustments for current tax of prior periodsCommon practice: IAS 12.81 c (ii)
documentationTax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods]
ifrs-fullTaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossX.XX durationlabelTax rate effect of expense not deductible in determining taxable profit (tax loss)Disclosure: IAS 12.81 c (ii)
documentationThe tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate]
ifrs-fullTaxRateEffectOfForeignTaxRatesX.XX durationlabelTax rate effect of foreign tax ratesDisclosure: IAS 12.81 c (ii)
documentationThe tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate]
ifrs-fullTaxRateEffectOfImpairmentOfGoodwillX.XX durationlabelTax rate effect of impairment of goodwillCommon practice: IAS 12.81 c (ii)
documentationTax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill]
ifrs-fullTaxRateEffectOfRevenuesExemptFromTaxation(X.XX) durationlabelTax rate effect of revenues exempt from taxationDisclosure: IAS 12.81 c (ii)
documentationThe 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]
negatedLabelTax rate effect of revenues exempt from taxation
ifrs-fullTaxRateEffectOfTaxLossesX.XX durationlabelTax rate effect of tax lossesDisclosure: IAS 12.81 c (ii)
documentationThe tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate]
ifrs-fullTechnologybasedIntangibleAssetsMembermemberlabelTechnology-based intangible assets [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets representing assets based on technology. Such assets may include patented and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill]
ifrs-fullTechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDateX instant, debitlabelTechnology-based intangible assets recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Business combinations [member]]
ifrs-fullTemporaryDifferenceMembermemberlabelTemporary differences [member]Disclosure: IAS 12.81 g
documentationThis member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences; or (b) deductible temporary differences. [Refer: Carrying amount [member]]
ifrs-fullTemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVenturesX instantlabelTemporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognisedDisclosure: IAS 12.81 f
documentationThe aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxisaxislabelTemporary difference, unused tax losses and unused tax credits [axis]Disclosure: IAS 12.81 g
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMembermember [default]labelTemporary difference, unused tax losses and unused tax credits [member]Disclosure: IAS 12.81 g
documentationThis member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the "Temporary difference, unused tax losses and unused tax credits" axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
ifrs-fullTerminationBenefitsExpenseX duration, debitlabelTermination benefits expenseCommon practice: IAS 19.171
documentationThe amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee’s employment as a result of either: (a) an entity’s decision to terminate an employee’s employment before the normal retirement date; or (b) an employee’s decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense]
ifrs-fullThreeYearsBeforeReportingYearMembermemberlabelThree years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended three years before the end of the reporting year.
ifrs-fullTimeandmaterialsContractsMembermemberlabelTime-and-materials contracts [member]Example: IFRS 15.B89 d
documentationThis member stands for time-and-materials contracts with customers.
ifrs-fullTimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibitiontextlabelDescription of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibitionDisclosure: IFRIC 2.13
documentationThe description of the timing of, and the reason for, the transfer between financial liabilities and the equity attributable to a change in the redemption prohibition.
ifrs-fullTimingOfTransferOfGoodsOrServicesAxisaxislabelTiming of transfer of goods or services [axis]Example: IFRS 15.B89 f
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTimingOfTransferOfGoodsOrServicesMembermember [default]labelTiming of transfer of goods or services [member]Example: IFRS 15.B89 f
documentationThis member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the standard value for the "Timing of transfer of goods or services" axis if no other member is used.
ifrs-fullTitleOfInitiallyAppliedIFRStextlabelTitle of initially applied IFRSDisclosure: IAS 8.28 a
documentationThe title of an initially applied IFRS. [Refer: IFRSs [member]]
ifrs-fullTitleOfNewIFRStextlabelTitle of new IFRSExample: IAS 8.31 a
documentationThe title of a new IFRS that has been issued but is not yet effective.
ifrs-fullTopOfRangeMembermemberlabelTop of range [member]Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: IFRS 2.45 d, Common practice: IFRS 7.7
documentationThis member stands for top of a range.
ifrs-fullTradeAndOtherCurrentPayablesX instant, creditlabelTrade and other current payablesDisclosure: IAS 1.54 k
documentationThe amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]
totalLabelTotal trade and other current payables
ifrs-fullTradeAndOtherCurrentPayablesAbstractlabelTrade and other current payables [abstract]
ifrs-fullTradeAndOtherCurrentPayablesToRelatedPartiesX instant, creditlabelCurrent payables to related partiesCommon practice: IAS 1.78
documentationThe amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
ifrs-fullTradeAndOtherCurrentPayablesToTradeSuppliersX instant, creditlabelCurrent trade payablesExample: IAS 1.70, Common practice: IAS 1.78
documentationThe current amount of payment due to suppliers for goods and services used in entity’s business. [Refer: Current liabilities; Trade payables]
ifrs-fullTradeAndOtherCurrentReceivablesX instant, debitlabelTrade and other current receivablesDisclosure: IAS 1.54 h, Disclosure: IAS 1.78 b
documentationThe amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]
totalLabelTotal trade and other current receivables
ifrs-fullTradeAndOtherCurrentReceivablesAbstractlabelTrade and other current receivables [abstract]
ifrs-fullTradeAndOtherCurrentReceivablesDueFromRelatedPartiesX instant, debitlabelCurrent receivables due from related partiesExample: IAS 1.78 b
documentationThe amount of current receivables due from related parties. [Refer: Related parties [member]]
ifrs-fullTradeAndOtherPayablesX instant, creditlabelTrade and other payablesDisclosure: IAS 1.54 k
documentationThe amount of trade payables and other payables. [Refer: Trade payables; Other payables]
totalLabelTotal trade and other payables
ifrs-fullTradeAndOtherPayablesAbstractlabelTrade and other payables [abstract]
ifrs-fullTradeAndOtherPayablesRecognisedAsOfAcquisitionDate(X) instant, creditlabelTrade and other payables recognised as of acquisition dateCommon practice: IFRS 3.B64 i
documentationThe 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]]
negatedLabelTrade and other payables recognised as of acquisition date
ifrs-fullTradeAndOtherPayablesToRelatedPartiesX instant, creditlabelPayables to related partiesCommon practice: IAS 1.78
documentationThe amount of payables due to related parties. [Refer: Related parties [member]]
ifrs-fullTradeAndOtherPayablesToTradeSuppliersX instant, creditlabelTrade payablesCommon practice: IAS 1.78
documentationThe amount of payment due to suppliers for goods and services used in the entity’s business.
ifrs-fullTradeAndOtherPayablesUndiscountedCashFlowsX instant, creditlabelTrade and other payables, undiscounted cash flowsExample: IFRS 7.B11D, Example: IFRS 7.IG31A
documentationThe amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]
ifrs-fullTradeAndOtherReceivablesX instant, debitlabelTrade and other receivablesDisclosure: IAS 1.54 h, Disclosure: IAS 1.78 b
documentationThe amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]
totalLabelTotal trade and other receivables
ifrs-fullTradeAndOtherReceivablesAbstractlabelTrade and other receivables [abstract]
ifrs-fullTradeAndOtherReceivablesDueFromRelatedPartiesX instant, debitlabelReceivables due from related partiesExample: IAS 1.78 b
documentationThe amount of receivables due from related parties. [Refer: Related parties [member]]
ifrs-fullTradeReceivablesX instant, debitlabelTrade receivablesExample: IAS 1.78 b
documentationThe amount due from customers for goods and services sold.
ifrs-fullTradeReceivablesMembermemberlabelTrade receivables [member]Common practice: IAS 1.112 c, Disclosure: IFRS 7.35H b (iii), Disclosure: IFRS 7.35M b (iii), Example: IFRS 7.35 N
documentationThis member stands for trade receivables. [Refer: Trade receivables]
ifrs-fullTradingEquitySecuritiesMembermemberlabelTrading equity securities [member]Example: IFRS 13.94, Example: IFRS 13.IE60
documentationThis member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking.
ifrs-fullTradingIncomeExpenseX duration, creditlabelTrading income (expense)Common practice: IAS 1.85
documentationThe amount of income (expense) relating to trading assets and liabilities.
totalLabelTotal trading income (expense)
ifrs-fullTradingIncomeExpenseAbstractlabelTrading income (expense) [abstract]
ifrs-fullTradingIncomeExpenseOnDebtInstrumentsX duration, creditlabelTrading income (expense) on debt instrumentsCommon practice: IAS 1.112 c
documentationThe amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]
ifrs-fullTradingIncomeExpenseOnDerivativeFinancialInstrumentsX duration, creditlabelTrading income (expense) on derivative financial instrumentsCommon practice: IAS 1.112 c
documentationThe amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]
ifrs-fullTradingIncomeExpenseOnEquityInstrumentsX duration, creditlabelTrading income (expense) on equity instrumentsCommon practice: IAS 1.112 c
documentationThe amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]
ifrs-fullTradingIncomeExpenseOnForeignExchangeContractsX duration, creditlabelTrading income (expense) on foreign exchange contractsCommon practice: IAS 1.112 c
documentationThe amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]
ifrs-fullTradingSecuritiesMembermemberlabelTrading securities [member]Example: IFRS 7.6, Example: IFRS 7.IG40B
documentationThis member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]
ifrs-fullTransactionPriceAllocatedToRemainingPerformanceObligationsX instant, creditlabelTransaction price allocated to remaining performance obligationsDisclosure: IFRS 15.120 a
documentationThe amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [member]]
ifrs-fullTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxisaxislabelTransactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]Disclosure: IFRS 3.B64 l
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMembermember [default]labelTransactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]Disclosure: IFRS 3.B64 l
documentationThis member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the "Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination" axis if no other member is used. [Refer: Business combinations [member]]
ifrs-fullTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibitionX durationlabelTransfer between financial liabilities and equity attributable to change in redemption prohibitionDisclosure: IFRIC 2.13
documentationThe amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.
ifrs-fullTransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentPropertyX duration, debitlabelTransfer from investment property under construction or development, investment propertyCommon practice: IAS 40.76, Common practice: IAS 40.79 d
documentationThe amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property]
ifrs-fullTransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentPropertyX duration, debitlabelTransfer from (to) inventories and owner-occupied property, investment propertyDisclosure: IAS 40.76 f, Disclosure: IAS 40.79 d (vii)
documentationThe amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]
ifrs-fullTransfersFromToOtherRetirementBenefitPlansX duration, creditlabelTransfers from (to) other retirement benefit plansDisclosure: IAS 26.35 b (x)
documentationThe increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan]
ifrs-fullTransfersIntoLevel3OfFairValueHierarchyAssetsX duration, debitlabelTransfers into Level 3 of fair value hierarchy, assetsDisclosure: IFRS 13.93 e (iv)
documentationThe amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
ifrs-fullTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentsX duration, creditlabelTransfers into Level 3 of fair value hierarchy, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iv)
documentationThe amount of transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]
ifrs-fullTransfersIntoLevel3OfFairValueHierarchyLiabilitiesX duration, creditlabelTransfers into Level 3 of fair value hierarchy, liabilitiesDisclosure: IFRS 13.93 e (iv)
documentationThe amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
ifrs-fullTransfersOfCumulativeGainLossWithinEquityX durationlabelTransfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive incomeDisclosure: IFRS 7.10 c
documentationThe amount of transfers within equity of the cumulative gain (loss) on financial liabilities designated as at fair value through profit or loss for which changes in the liability’s credit risk are presented in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss]
ifrs-fullTransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactionsX durationlabelTransfers of research and development from entity, related party transactionsExample: IAS 24.21 e
documentationThe amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactionsX durationlabelTransfers of research and development to entity, related party transactionsExample: IAS 24.21 e
documentationThe amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssetsX durationlabelTransfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting periodDisclosure: IFRS 13.93 c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstrumentsX durationlabelTransfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments held at end of reporting periodDisclosure: IFRS 13.93 c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilitiesX durationlabelTransfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting periodDisclosure: IFRS 13.93 c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssetsX durationlabelTransfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting periodDisclosure: IFRS 13.93 c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstrumentsX durationlabelTransfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments held at end of reporting periodDisclosure: IFRS 13.93 c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilitiesX durationlabelTransfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting periodDisclosure: IFRS 13.93 c
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyAssets(X) duration, creditlabelTransfers out of Level 3 of fair value hierarchy, assetsDisclosure: IFRS 13.93 e (iv)
documentationThe amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
negatedLabelTransfers out of Level 3 of fair value hierarchy, assets
ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments(X) duration, debitlabelTransfers out of Level 3 of fair value hierarchy, entity’s own equity instrumentsDisclosure: IFRS 13.93 e (iv)
documentationThe 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]]
negatedLabelTransfers out of Level 3 of fair value hierarchy, entity’s own equity instruments
ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyLiabilities(X) duration, debitlabelTransfers out of Level 3 of fair value hierarchy, liabilitiesDisclosure: IFRS 13.93 e (iv)
documentationThe amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
negatedLabelTransfers out of Level 3 of fair value hierarchy, liabilities
ifrs-fullTransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactionsX durationlabelTransfers under finance agreements from entity, related party transactionsExample: IAS 24.21 g
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersUnderFinanceAgreementsToEntityRelatedPartyTransactionsX durationlabelTransfers under finance agreements to entity, related party transactionsExample: IAS 24.21 g
documentationThe 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]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactionsX durationlabelTransfers under licence agreements from entity, related party transactionsExample: IAS 24.21 f
documentationThe amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransfersUnderLicenseAgreementsToEntityRelatedPartyTransactionsX durationlabelTransfers under licence agreements to entity, related party transactionsExample: IAS 24.21 f
documentationThe amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullTransportationExpenseX duration, debitlabelTransportation expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from transportation services.
ifrs-fullTravelExpenseX duration, debitlabelTravel expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from travel.
ifrs-fullTreasuryShares(X) instant, debitlabelTreasury sharesExample: IAS 1.78 e, Disclosure: IAS 32.34
documentationAn entity’s own equity instruments, held by the entity or other members of the consolidated group.
negatedLabelTreasury shares
ifrs-fullTreasurySharesMembermemberlabelTreasury shares [member]Disclosure: IAS 1.106
documentationThis member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.
ifrs-fullTwelvemonthExpectedCreditLossesMembermemberlabel12-month expected credit losses [member]Disclosure: IFRS 7.35H a, Disclosure: IFRS 7.35M a
documentationThis member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [member]; Lifetime expected credit losses [member]]
ifrs-fullTwoYearsBeforeReportingYearMembermemberlabelTwo years before reporting year [member]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThis member stands for a year that ended two years before the end of the reporting year.
ifrs-fullTypeOfMeasurementOfExpectedCreditLossesAxisaxislabelType of measurement of expected credit losses [axis]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypeOfMeasurementOfExpectedCreditLossesMembermember [default]labelType of measurement of expected credit losses [member]Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M
documentationThis member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the "Type of measurement of expected credit losses" axis if no other member is used.
ifrs-fullTypesOfContractsAxisaxislabelTypes of contracts [axis]Example: IFRS 15.B89 d, Example: Effective 2023-01-01 IFRS 17.96 a
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfContractsMembermember [default]labelTypes of contracts [member]Example: IFRS 15.B89 d, Example: Effective 2023-01-01 IFRS 17.96 a
documentationThis member stands for all types of contracts with customers. It also represents the standard value for the "Types of contracts" axis if no other member is used.
ifrs-fullTypesOfCustomersAxisaxislabelTypes of customers [axis]Example: IFRS 15.B89 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfCustomersMembermember [default]labelTypes of customers [member]Example: IFRS 15.B89 c
documentationThis member stands for all types of customers. It also represents the standard value for the "Types of customers" axis if no other member is used.
ifrs-fullTypesOfFinancialAssetsAxisaxislabelTypes of financial assets [axis]Disclosure: IFRS 7.B51, Disclosure: IFRS 7.B52
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfFinancialLiabilitiesAxisaxislabelTypes of financial liabilities [axis]Disclosure: IFRS 7.B51, Disclosure: IFRS 7.B52
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfHedgesAxisaxislabelTypes of hedges [axis]Disclosure: Expiry date 2023-01-01 IFRS 7.22, Disclosure: IFRS 7.24 A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfHedgesMembermember [default]labelHedges [member]Disclosure: Expiry date 2023-01-01 IFRS 7.22, Disclosure: IFRS 7.24 A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C
documentationThis member stands for all types of hedges. It also represents the standard value for the "Types of hedges" axis if no other member is used.
ifrs-fullTypesOfInstrumentMembermember [default]labelTypes of instrument [member]Example: IFRS 7.B33
documentationThis member stands for all types of financial instruments. It also represents the standard value for the "Continuing involvement in derecognised financial assets by type of instrument" axis if no other member is used.
ifrs-fullTypesOfInsuranceContractsAxisaxislabelTypes of insurance contracts [axis]Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfInterestRatesAxisaxislabelTypes of interest rates [axis]Common practice: IFRS 7.39
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfInvestmentPropertyAxisaxislabelTypes of investment property [axis]Common practice: IAS 1.112 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfRateregulatedActivitiesAxisaxislabelTypes of rate-regulated activities [axis]Disclosure: IFRS 14.30, Disclosure: IFRS 14.33
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfRisksAxisaxislabelTypes of risks [axis]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a, Disclosure: IFRS 7.21C, Disclosure: IFRS 7.33, Disclosure: IFRS 7.34
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfRisksMembermember [default]labelRisks [member]Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a, Disclosure: IFRS 7.21C, Disclosure: IFRS 7.33, Disclosure: IFRS 7.34
documentationThis member stands for all types of risks. It also represents the standard value for the "Types of risks" axis if no other member is used.
ifrs-fullTypesOfSharebasedPaymentArrangementsAxisaxislabelTypes of share-based payment arrangements [axis]Disclosure: IFRS 2.45
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullTypesOfTransferMembermember [default]labelTypes of transfer [member]Example: IFRS 7.B33
documentationThis member stands for all types of transfers of financial instruments. It also represents the standard value for the "Continuing involvement in derecognised financial assets by type of transfer" axis if no other member is used.
ifrs-fullUMTSLicencesMembermemberlabelUMTS licences [member]Common practice: IAS 38.119
documentationThis member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]
ifrs-fullUnallocatedAmountsMembermemberlabelUnallocated amounts [member]Example: IFRS 8.28, Example: IFRS 8.IG4
documentationThis member stands for items that have not been allocated to operating segments.
ifrs-fullUnallocatedGoodwillX instant, debitlabelUnallocated goodwillDisclosure: IAS 36.133
documentationThe amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]
ifrs-fullUnconsolidatedStructuredEntitiesAxisaxislabelUnconsolidated structured entities [axis]Disclosure: IFRS 12.B4 e
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxisaxislabelUnconsolidated structured entities controlled by investment entity [axis]Disclosure: IFRS 12.19F
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullUnconsolidatedStructuredEntitiesControlledByInvestmentEntityMembermember [default]labelUnconsolidated structured entities controlled by investment entity [member]Disclosure: IFRS 12.19F
documentationThis member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the "Unconsolidated structured entities controlled by investment entity" axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]
ifrs-fullUnconsolidatedStructuredEntitiesMembermemberlabelUnconsolidated structured entities [member]Disclosure: IFRS 12.B4 e
documentationThis member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]
ifrs-fullUnconsolidatedSubsidiariesAxisaxislabelUnconsolidated subsidiaries [axis]Disclosure: IFRS 12.19B
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullUnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMembermemberlabelUnconsolidated subsidiaries controlled by subsidiaries of investment entity [member]Disclosure: IFRS 12.19C
documentationThis member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullUnconsolidatedSubsidiariesMembermemberlabelUnconsolidated subsidiaries [member]Disclosure: IFRS 12.19B
documentationThis member stands for unconsolidated subsidiaries. [Refer: Subsidiaries [member]]
ifrs-fullUnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMembermemberlabelUnconsolidated subsidiaries that investment entity controls directly [member]Disclosure: IFRS 12.19B
documentationThis member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
ifrs-fullUndatedSubordinatedLiabilitiesX instant, creditlabelUndated subordinated liabilitiesCommon practice: IAS 1.112 c
documentationThe amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]
ifrs-fullUnderlyingEquityInstrumentAndDepositaryReceiptsAxisaxislabelUnderlying equity instrument and depositary receipts [axis]Common practice: IAS 1.112 c
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullUnderlyingEquityInstrumentMembermember [default]labelUnderlying equity instrument [member]Common practice: IAS 1.112 c
documentationThis member represents the standard value for the "Underlying equity instrument and depositary receipts" axis if no other member is used.
ifrs-fullUndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssetsX instant, creditlabelUndiscounted cash outflow required to repurchase derecognised financial assetsDisclosure: IFRS 7.42E d
documentationThe undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]
ifrs-fullUndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognisedX duration, creditlabelUndiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognisedDisclosure: IFRS 7.35H c
documentationThe amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired.
ifrs-fullUndiscountedFinanceLeasePaymentsToBeReceivedX instant, debitlabelUndiscounted finance lease payments to be receivedDisclosure: IFRS 16.94
documentationThe amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullUndiscountedOperatingLeasePaymentsToBeReceivedX instant, debitlabelUndiscounted operating lease payments to be receivedDisclosure: IFRS 16.97
documentationThe amount of undiscounted operating lease payments to be received. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.
ifrs-fullUndrawnBorrowingFacilitiesX instant, creditlabelUndrawn borrowing facilitiesExample: IAS 7.50 a
documentationThe amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments]
ifrs-fullUnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable(X) instant, creditlabelUnearned finance income relating to finance lease payments receivableDisclosure: IFRS 16.94
documentationThe 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]
negatedLabelUnearned finance income relating to finance lease payments receivable
ifrs-fullUnearnedPremiumsX instant, creditlabelUnearned premiumsExample: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 a
documentationThe amount of liability for written premiums on insurance contracts that have not yet been earned. [Refer: Types of insurance contracts [member]]
ifrs-fullUnobservableInputsAxisaxislabelUnobservable inputs [axis]Disclosure: IFRS 13.93 d, Common practice: IFRS 13.93 h
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullUnobservableInputsMembermember [default]labelUnobservable inputs [member]Disclosure: IFRS 13.93 d, Common practice: IFRS 13.93 h
documentationThis member stands for all the unobservable inputs. It also represents the standard value for the "Unobservable inputs" axis if no other member is used.
ifrs-fullUnratedCreditExposuresX instantlabelUnrated credit exposuresExample: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 c
documentationThe amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullUnrealisedForeignExchangeGainsLossesMembermemberlabelUnrealised foreign exchange gains (losses) [member]Common practice: IAS 12.81 g
documentationThis member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.
ifrs-fullUnrecognisedShareOfLossesOfAssociatesX duration, debitlabelUnrecognised share of losses of associatesDisclosure: IFRS 12.22 c
documentationThe amount of the unrecognised share of associates’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]]
ifrs-fullUnrecognisedShareOfLossesOfJointVenturesX duration, debitlabelUnrecognised share of losses of joint venturesDisclosure: IFRS 12.22 c
documentationThe amount of the unrecognised share of joint ventures’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]]
ifrs-fullUnsecuredBankLoansReceivedX instant, creditlabelUnsecured bank loans receivedCommon practice: IAS 1.112 c
documentationThe amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]
ifrs-fullUnusedProvisionReversedOtherProvisions(X) duration, debitlabelUnused provision reversed, other provisionsDisclosure: IAS 37.84 d
documentationThe amount reversed for unused other provisions. [Refer: Other provisions]
negatedLabelUnused provision reversed, other provisions
ifrs-fullUnusedTaxCreditsForWhichNoDeferredTaxAssetRecognisedX instantlabelUnused tax credits for which no deferred tax asset recognisedDisclosure: IAS 12.81 e
documentationThe amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullUnusedTaxCreditsMembermemberlabelUnused tax credits [member]Disclosure: IAS 12.81 g
documentationThis member stands for tax credits that have been received and are carried forward for use against future taxable profit.
ifrs-fullUnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedX instantlabelUnused tax losses for which no deferred tax asset recognisedDisclosure: IAS 12.81 e
documentationThe amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullUnusedTaxLossesMembermemberlabelUnused tax losses [member]Disclosure: IAS 12.81 g
documentationThis member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.
ifrs-fullUsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCostDURlabelUseful life measured as period of time, biological assets, at costDisclosure: IAS 41.54 e
documentationThe useful life, measured as period of time, used for biological assets. [Refer: Biological assets]
ifrs-fullUsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwillDURlabelUseful life measured as period of time, intangible assets other than goodwillDisclosure: IAS 38.118 a
documentationThe useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
ifrs-fullUsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModelDURlabelUseful life measured as period of time, investment property, cost modelDisclosure: IAS 40.79 b
documentationThe useful life, measured as period of time, used for investment property. [Refer: Investment property]
ifrs-fullUsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipmentDURlabelUseful life measured as period of time, property, plant and equipmentDisclosure: IAS 16.73 c
documentationThe useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullUsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCostX.XX durationlabelUseful life measured in production or other similar units, biological assets, at costDisclosure: IAS 41.54 e
documentationThe useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets]
ifrs-fullUsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwillX.XX durationlabelUseful life measured in production or other similar units, intangible assets other than goodwillDisclosure: IAS 38.118 a
documentationThe useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
ifrs-fullUsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipmentX.XX durationlabelUseful life measured in production or other similar units, property, plant and equipmentDisclosure: IAS 16.73 c
documentationThe useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment]
ifrs-fullUtilisationAllowanceAccountForCreditLossesOfFinancialAssets(X) duration, debitlabelUtilisation, allowance account for credit losses of financial assetsCommon practice: Expiry date 2023-01-01 IFRS 7.16
documentationThe 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]
negatedLabelUtilisation, allowance account for credit losses of financial assets
ifrs-fullUtilitiesExpenseX duration, debitlabelUtilities expenseCommon practice: IAS 1.112 c
documentationThe amount of expense arising from purchased utilities.
ifrs-fullValuationTechniquesMembermember [default]labelValuation techniques [member]Disclosure: IFRS 13.93 d
documentationThis member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the "Valuation techniques used in fair value measurement" axis if no other member is used. [Refer: At fair value [member]]
ifrs-fullValuationTechniquesUsedInFairValueMeasurementAxisaxislabelValuation techniques used in fair value measurement [axis]Disclosure: IFRS 13.93 d
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullValueAddedTaxPayablesX instant, creditlabelValue added tax payablesCommon practice: IAS 1.78
documentationThe amount of payables related to a value added tax.
ifrs-fullValueAddedTaxReceivablesX instant, debitlabelValue added tax receivablesCommon practice: IAS 1.78 b
documentationThe amount of receivables related to a value added tax.
ifrs-fullValueAtRiskX instantlabelValue at riskCommon practice: IFRS 7.41
documentationThe measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon.
commentaryGuidanceA positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]
ifrs-fullValueOfBusinessAcquiredMembermemberlabelValue of business acquired [member]Common practice: IAS 38.119
documentationThis member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Business combinations [member]]
ifrs-fullVehiclesX instant, debitlabelVehiclesCommon practice: IAS 16.37
documentationThe 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]
totalLabelTotal vehicles
ifrs-fullVehiclesAbstractlabelVehicles [abstract]
ifrs-fullVehiclesMembermemberlabelVehicles [member]Common practice: IAS 16.37
documentationThis member stands for a class of property, plant and equipment representing vehicles used in the entity’s operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]
ifrs-fullVoluntaryChangesInAccountingPolicyAxisaxislabelVoluntary changes in accounting policy [axis]Disclosure: IAS 8.29
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullVoluntaryChangesInAccountingPolicyMembermember [default]labelVoluntary changes in accounting policy [member]Disclosure: IAS 8.29
documentationThis member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the "Voluntary changes in accounting policy" axis if no other member is used.
ifrs-fullWagesAndSalariesX duration, debitlabelWages and salariesCommon practice: IAS 19.9
documentationA class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]
ifrs-fullWarrantLiabilityX instant, creditlabelWarrant liabilityCommon practice: IAS 1.55
documentationThe amount of warrant liabilities.
ifrs-fullWarrantReserveX instant, creditlabelWarrant reserveCommon practice: IAS 1.78 e
documentationA component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments]
ifrs-fullWarrantReserveMembermemberlabelWarrant reserve [member]Common practice: IAS 1.108
documentationThis member stands for a component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments [member]]
ifrs-fullWarrantyContingentLiabilityMembermemberlabelWarranty contingent liability [member]Example: IAS 37.88
documentationThis member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]
ifrs-fullWarrantyProvisionX instant, creditlabelWarranty provisionExample: IAS 37 -, Example: 1 Warranties, Example: IAS 37.87
documentationThe amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]
totalLabelTotal warranty provision
ifrs-fullWarrantyProvisionAbstractlabelWarranty provision [abstract]
ifrs-fullWarrantyProvisionMembermemberlabelWarranty provision [member]Example: IAS 37 -, Example: 1 Warranties, Example: IAS 37.87
documentationThis member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]]
ifrs-fullWeightedAverageCostOfCapitalMeasurementInputMembermemberlabelWeighted average cost of capital, measurement input [member]Example: IFRS 13.93 d, Example: IFRS 13.IE63
documentationThis member stands for the weighted average cost of capital used as a measurement input.
ifrs-fullWeightedAverageDurationOfDefinedBenefitObligation2019DURlabelWeighted average duration of defined benefit obligationDisclosure: IAS 19.147 c
documentationThe weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019X.XX instantlabelWeighted average exercise price of other equity instruments exercisable in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of other equity instruments exercised or vested in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of other equity instruments expired in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of other equity instruments forfeited in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of other equity instruments granted in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019X.XX instantlabelWeighted average exercise price of other equity instruments outstanding in share-based payment arrangementCommon practice: IFRS 2.45
documentationThe weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]
periodStartLabelWeighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of period
periodEndLabelWeighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period
ifrs-fullWeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019X.XX instantlabelWeighted average exercise price of share options exercisable in share-based payment arrangementDisclosure: IFRS 2.45 b (vii)
documentationThe weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of share options exercised in share-based payment arrangementDisclosure: IFRS 2.45 b (iv)
documentationThe weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of share options expired in share-based payment arrangementDisclosure: IFRS 2.45 b (v)
documentationThe weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of share options forfeited in share-based payment arrangementDisclosure: IFRS 2.45 b (iii)
documentationThe weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019X.XX durationlabelWeighted average exercise price of share options granted in share-based payment arrangementDisclosure: IFRS 2.45 b (ii)
documentationThe weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019X.XX durationlabelWeighted average share price for share options in share-based payment arrangement exercised during period at date of exerciseDisclosure: IFRS 2.45 c
documentationThe weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Share-based payment arrangements [member]; Weighted average [member]]
ifrs-fullWeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019X.XX instantlabelWeighted average exercise price of share options outstanding in share-based payment arrangementDisclosure: IFRS 2.45 b (i), Disclosure: IFRS 2.45 b (vi)
documentationThe weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]
periodStartLabelWeighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period
periodEndLabelWeighted average exercise price of share options outstanding in share-based payment arrangement at end of period
ifrs-fullWeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGrantedX instant, creditlabelWeighted average fair value at measurement date, other equity instruments grantedDisclosure: IFRS 2.47 b
documentationThe weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageFairValueAtMeasurementDateShareOptionsGrantedX instant, creditlabelWeighted average fair value at measurement date, share options grantedDisclosure: IFRS 2.47 a
documentationThe weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16X.XX instantlabelWeighted average lessee’s incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16Disclosure: IFRS 16.C12 a
documentationThe weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.
ifrs-fullWeightedAverageMembermemberlabelWeighted average [member]Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Common practice: IFRS 7.7
documentationThis member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average.
ifrs-fullWeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesshareslabelWeighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationThe weighted average number of instruments used in calculating basic earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares]
ifrs-fullWeightedAverageNumberOfInstrumentsUsedInCalculatingDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesshareslabelWeighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary sharesCommon practice: IAS 33.A14
documentationThe weighted average number of instruments used in calculating diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares]
ifrs-fullWeightedAverageNumberOfParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstractlabelWeighted average number of participating equity instruments other than ordinary shares [abstract]
ifrs-fullWeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019DURlabelWeighted average remaining contractual life of outstanding share optionsDisclosure: IFRS 2.45 d
documentationThe weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageSharePrice2019X.XX durationlabelWeighted average share priceDisclosure: IFRS 2.45 c
documentationThe weighted average share price. [Refer: Weighted average [member]]
ifrs-fullWeightedAverageSharePriceShareOptionsGranted2019X.XX durationlabelWeighted average share price, share options grantedDisclosure: IFRS 2.47 a (i)
documentationThe weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]]
ifrs-fullWeightedAverageSharesshareslabelWeighted average number of ordinary shares used in calculating basic earnings per shareDisclosure: IAS 33.70 b
documentationThe number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.
ifrs-fullWeightedAverageSharesAndAdjustedWeightedAverageSharesAbstractlabelWeighted average ordinary shares used in calculating basic and diluted earnings per share [abstract]
ifrs-fullWhollyOrPartlyFundedDefinedBenefitPlansMembermemberlabelWholly or partly funded defined benefit plans [member]Example: IAS 19.138 e
documentationThis member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullWhollyUnfundedDefinedBenefitPlansMembermemberlabelWholly unfunded defined benefit plans [member]Example: IAS 19.138 e
documentationThis member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [member]]
ifrs-fullWorkInProgressX instant, debitlabelCurrent work in progressExample: IAS 1.78 c, Common practice: IAS 2.37
documentationA classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]
ifrs-fullWritedownsReversalsOfInventoriesX duration, debitlabelWrite-downs (reversals of write-downs) of inventoriesDisclosure: IAS 1.98 a
documentationThe amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]
netLabelNet write-downs (reversals of write-downs) of inventories
ifrs-fullWritedownsReversalsOfPropertyPlantAndEquipmentX durationlabelWrite-downs (reversals of write-downs) of property, plant and equipmentDisclosure: IAS 1.98 a
documentationThe 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]
commentaryGuidanceA positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
netLabelNet write-downs (reversals of write-downs) of property, plant and equipment
ifrs-fullWritedownsReversalsOfWritedownsOfInventoriesAbstractlabelWrite-downs (reversals of write-downs) of inventories [abstract]
ifrs-fullWritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstractlabelWrite-downs (reversals of write-downs) of property, plant and equipment [abstract]
ifrs-fullWrittenPutOptionsMembermemberlabelWritten put options [member]Example: IFRS 7.B33, Example: IFRS 7.IG40B
documentationThis member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified strike price if the other party exercises the option. [Refer: Derivatives [member]]
ifrs-fullYearsOfInsuranceClaimAxisaxislabelYears of insurance claim [axis]Disclosure: Effective 2023-01-01 IFRS 17.130
documentationThe axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-fullYieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsX.XX instantlabelYield used to discount cash flows that do not vary based on returns on underlying itemsDisclosure: Effective 2023-01-01 IFRS 17.120
documentationThe yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the entity.