Final Report on draft RTS amending the taxonomy for the European Single Electronic Reporting (ESEF) - 2024

28 May 2024 [Updated with Corrigendum on 11 July 2024] ESMA32-2009130576-3011 Rev Final Report On the draft Regulatory Technical Standards amending Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy for the European Single Electronic Reporting (ESEF)

1 Table of Contents 1 Executive Summary ....................................................................................................... 2 2 Background to the draft RTS contained in Annex I ......................................................... 3 2.1 Legal basis.............................................................................................................. 3 2.2 Background............................................................................................................. 4 2.3 Description of the amendments to the RTS on ESEF.............................................. 5 2.4 Implementation of the amended RTS on ESEF....................................................... 7 2.5 Next Steps .............................................................................................................. 8 3 Annex I........................................................................................................................... 9

2 1 Executive Summary Reasons for publication The European Single Electronic Format (ESEF) uses a taxonomy for digitally reporting International Financial Reporting Standards (IFRS) consolidated financial statements which is based upon, and extends from, the IFRS Accounting Taxonomy. The IFRS Foundation annually updates this financial taxonomy to incorporate various developments, including the issuance of new IFRSs, the amendment of existing IFRSs, the analysis of common disclosures reported and enhancements to content or technology. Following the publication of Commission Delegated Regulation (EU) 2019/815, known as ‘the RTS on ESEF’, ESMA has released draft RTS amending the RTS on ESEF to reflect the subsequent updates to the IFRS Accounting Taxonomy and the latest developments concerning technical XBRL specifications. In the same way, the draft RTS outlined in this Final Report corresponds with the publication of the 2023 and 2024 IFRS Accounting Taxonomy and aims to update the taxonomy contained in the RTS on ESEF to reflect the latest available version of the IFRS Accounting Taxonomy. The objective is to promote electronic reporting which is up-to-date with the applicable reporting standards. The revised draft RTS will facilitate implementation of the tagging requirements, ensuring the highest comparability of electronic financial statements prepared in accordance with IFRS, both within Europe and globally, for end-users. Content The draft RTS outlined in this Final Report amends and replaces Annex I (glossary of terms), Annex II (mandatory mark-ups), Annex III (applicable Inline XBRL specifications), Annex V (XBRL taxonomy files) and Annex VI (schema of the core taxonomy) of the RTS on ESEF. This update aligns these annexes with the most recent updates of the IFRS Accounting Taxonomy, specifically the 2023 update published by the IFRS Foundation on 23 March 2023 and the 2024 update published on 27 March 2024 and the latest Inline XBRL specifications. The update has been performed on a consolidated basis and not per each annual release. The draft RTS primarily constitutes a purely technical amendment of the original RTS. Therefore, in accordance with Article 10 of the ESMA Regulation1 , ESMA opted not to conduct an open public consultation of the draft RTS, analyse the potential associated costs and benefits or request advice from the Securities and Markets Stakeholder Group. Such consultations and analyses were deemed highly disproportionate in relation to the scope and the impact of the draft RTS.

3 Next Steps ESMA will submit this Final Report, which includes in Annex I the draft RTS, to the European Commission (EC). The EC has three months to decide whether to endorse the technical standards. 2 Background to the draft RTS contained in Annex I 2.1 Legal basis Based on the empowerment contained in Article 4(7) of the Transparency Directive2 (hereafter, the ‘TD’), the European Securities and Markets Authority (hereafter, ‘ESMA’) published a draft Regulatory Technical Standard (RTS) specifying a single electronic format known as the European Single Electronic Format (ESEF) on 18 December 2017. This format is mandated for the preparation of all annual financial reports of issuers with securities listed on regulated markets. Following adoption by the Commission on 17 December 2018, that RTS was published in the Official Journal of the European Union on 29 May 2019 as Commission Delegated Regulation (EU) 2019/815 (hereafter, ‘the RTS on ESEF’). The RTS on ESEF applies to annual financial reports containing financial statements for financial years beginning on or after 1 January 20203 . The draft RTS presented in Annex I constitutes a technical update to the existing Regulation, aimed at reflecting updates in the IFRS Accounting Taxonomy and providing additional support to preparers in tagging their financial statements. This draft RTS is developed on the basis of the empowerment contained in Article 4(7) of the TD. In line with Article 10 of the ESMA Regulation, ESMA did not conduct an open public consultation of this draft RTS, analyse the potential related costs and benefits or request the advice of the Securities and Markets Stakeholder Group since these consultations and analyses would have been highly disproportionate in relation to 1 Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84). 2 Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC (OJ L 390 31.12.2004, p.38) 3 In March 2021, taking into account that it was the first year of preparation and considering the constraints on issuers’ resources due to the COVID-19 pandemic, Article 4(7) of the TD was amended in order to grant Member States the option to allow their issuers to apply the ESEF requirements starting from 1 January 2021, provided that they notify the European Commission of their duly justified intention to do so. 23 Member States took up the option to delay.

4 the scope and impact of the draft RTS. It is important to note that this technical update does not introduce new policy or substantial changes to existing policy. 2.2 Background The RTS on ESEF establishes that the taxonomy to be used to mark-up IFRS consolidated financial statements shall be based on the IFRS Accounting Taxonomy, which is maintained and updated by the IFRS Foundation. The IFRS Foundation annually revises the IFRS Accounting Taxonomy to incorporate new or amended IFRS affecting its content, analyse commonly reported disclosures and enhance the overall content or technology. Each annual taxonomy reflects the presentation and disclosure requirements of the IFRS Standards as issued by the International Accounting Standards Board (IASB) as of 1 January of that year. Consequently, ESMA has published draft RTS to update the ESEF taxonomy, aligning it with the publication of the IFRS Accounting Taxonomy for the years 2019, 2020, 2021 and 2022 issued by the IASB on 27 March 2019, 16 March 20204 , 24 March 20215 and 24 March 20226 , respectively. These draft RTS were subsequently published in the Official Journal of the European Union respectively on 16 December 2019 as Commission Delegated Regulation (EU) 2019/2100, on 18 December 2020 as Commission Delegated Regulation (EU) 2020/1989, on 7 March 2022 as Commission Delegated Regulation (EU) 2022/352 and on 30 December 2022 as Commission Delegate Regulation (EU) 2022/2553. In 2023, ESMA decided to postpone to 2024 the amendment to the RTS on ESEF incorporating the 2023 IFRS Accounting Taxonomy7 . This decision was made partly due to the limited changes in the 2023 update to the IFRS Accounting Taxonomy and also, to monitor the implementation of the ESEF requirements, assess enhancements to the electronic financial reporting process and undertake preparatory work for sustainability reporting in an electronic format. On 27 March 2024, the IFRS Foundation published the 2024 IFRS Accounting Taxonomy8 . Since 2017, ESMA has also set up a dedicated mailbox (esef@esma.europa.eu ) for stakeholders to submit comments or suggestions on ESMA’s ESEF work. ESMA continuously evaluates the feedback received to determine whether the RTS and/or other guidance materials published at ESMA’s own initiative could or should be enhanced. 4 https://www.ifrs.org/issued-standards/ifrs-taxonomy/ifrs-taxonomy-2019/ 5 IFRS - IFRS Taxonomy 2021 6 IFRS - IFRS Accounting Taxonomy 2022 7 IFRS – IFRS Accounting Taxonomy 2023 8 IFRS – IFRS Accounting Taxonomy 2024

5 2.3 Description of the amendments to the RTS on ESEF The RTS on ESEF states that its provisions should be periodically updated based on a draft RTS prepared by ESMA. The annual update of the taxonomy used for the ESEF aims to ensure alignment of electronic reporting with applicable reporting standards. Accordingly, the draft RTS contained in this Final Report amends the RTS on ESEF to incorporate both the 2023 and 2024 updates to the IFRS Accounting Taxonomy and provide additional guidance to preparers for tagging their financial statements. The analysis conducted for the IFRS Accounting Taxonomy 2023 showed a limited impact on the ESEF taxonomy. The main updates related to the accounting standards consisted of amendments to IFRS 16 on “Lease Liability in a Sale and Leaseback”, where subsequent measurement was added; as well as amendments to IAS 1 “Non-current Liabilities with Covenants” to provide improvements on the information provided by entities. Additionally, the guidance on handling expired elements was updated by adding a reference note to the element stating that it is expired and a guidance element stating that the element should only be used to tag non-restated comparative information. On the technical side, the Data Type Registry was updated from variant 2020 of version 1.1 to variant 2022 that incorporates additional data types. With the 2023 update to the IFRS Accounting Taxonomy, only 38 elements were added, 241 were deprecated and 630 were modified. In relation to the added elements, these reflect the narrow-scope amendments to IFRS 16 and IAS 1 which were not mandatorily applicable in 2023 or common practices from reporting entities, which do not stem from the standards. The total number of taxonomy elements in use, dropped by 203 from 5,249 to 5,046 elements. The total number of reportable elements dropped as well by 150 elements from 3,686 to 3,536 elements. A total of 22 extended link roles (so called presentation groups or placeholders for sub-sections of the financial statements) and their structure contents were updated, of which 2 extended link roles were removed. The analysis conducted for the IFRS Accounting Taxonomy 2024 has revealed a more significant impact on the ESEF taxonomy compared to the 2023 IFRS Accounting Taxonomy update. The main updates relate to amendments to IAS 12 “Income Tax” with additional disclosure requirements, amendments to IAS 7 “Statement of Cash Flows” and IFRS 7 “Financial Instruments” to ensure proper disclosure of supplier finance arrangements and reverse factoring arrangements, amendments to IAS 21 “The Effects of Changes in Foreign Exchange Rates” addressing how to determine the exchange rate when the spot exchange rate is

6 not observable. In the area of common practice elements, a review was conducted concerning the extensions used in the presentation of financial instruments in tagged financial statements prepared using IFRS Accounting Standards of banking institutions. In terms of general improvements, the tagging of reconciliation of property, plant and equipment including right-of-use assets has been revised and updated alongside the introduction of categorical elements. These changes aim to enhance the quality of tagging of financial information. Regarding technology updates two main changes were implemented. First, the adoption of Calculations 1.1 specification which incorporates a special mechanism for handling duplicated values and can be applied to rounded values. Second, improving the understandability of the Taxonomy through a change in default members labels. This change addresses the often unclear nature of default member labels, whether they are informative (e.g. total) or non-informative (e.g. not applicable). With the 2024 update of the IFRS Accounting Taxonomy, a total of 406 elements were added, 122 were deprecated and 786 were modified. The total number of taxonomy elements in use increased by 284 from 5,046 to 5,330 elements. The total number of reportable elements increased as well by 217 elements from 3,536 to 3,753 elements. A total of 44 extended link roles and their structure contents were updated, of which 1 extended link role was added. To incorporate the aforementioned adjustments in the IFRS financial taxonomies for the years 2023 and 2024, the draft RTS is amended by replacing, • Annex I which furnishes the glossary of terms used in the RTS and requires minor fixes within three rows (esef_cor, esef_all and ifrs-full); • Annex II that provides the mandatory mark-ups to be used by issuers in the preparation of their iXBRL financial statements and requires specific amendments to Table “Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2025” to reflect the changes in the list of accounting policies and list of notes; and also, • Annex VI that contains the description of the core taxonomy schema to be used for marking up the IFRS consolidated financial statements and requires the update of the list of taxonomy elements to align with modifications in the IFRS taxonomy elements.

7 In addition, to incorporate the latest technical developments concerning dedicated technical specifications for including inline XBRL documents and corresponding issuer’s extension taxonomy files in a single report package Annex III that provides the applicable Inline XBRL specifications is also to be amended. Until now, the RTS on ESEF was expecting users to follow Taxonomy Packages specification as issued by XBRL International on 19 April 20169 . Following ESEF implementation and the market need for a mechanism that not only covers the packaging of XBRL taxonomy files but also includes corresponding report files, XBRL International has introduced a dedicated technical specification to cater for the above. Therefore, ESMA proposes to amend Annex III to replace the current reference to the Taxonomy Packages with reference to the Report Packages specification as published by XBRL International on 22 September 2023. 10 Correspondingly, Annex V is also amended to reflect the cross-reference to the Report Packages specifications contained in point f of this Annex. While only parts of those Annexes require updating, the draft RTS replaces the tables in their entirety. This decision is aimed at improving the readability of the applicable tables and core taxonomy schema for stakeholders, especially when consolidating the legal text. 2.4 Implementation of the amended RTS on ESEF This draft RTS will facilitate implementation of the tagging requirements as well as the highest comparability of electronic financial statements drawn up in accordance with IFRS, at European and at global level, for end-users. For each element of the core taxonomy, the draft RTS specifies all the relevant label types included in the IFRS 2023 and 2024 financial taxonomies. To minimise the burden for preparers, this amendment to the RTS on ESEF is mandatorily applicable for financial years beginning on or after 1 January 2025 with early application permitted. Therefore, for annual financial reports including financial statements beginning on or after 1 January 2024, issuers are expected to use either the 2022 ESEF taxonomy or the 2024 ESEF taxonomy introduced by this draft RTS. Issuers are strongly encouraged to engage in early education and implementation of the 2024 ESEF taxonomy, particularly if one or more core taxonomy elements included in the 2024 ESEF taxonomy better captures the accounting meaning of the disclosure being marked up compared to the 2022 ESEF taxonomy. It is 9 Taxonomy Packages 1.0 (xbrl.org) 10 Report Packages 1.0 (xbrl.org)

8 important to note that the draft RTS does not allow for the concurrent use of the 2024 and the 2022 ESEF taxonomies within one single ESEF filing. Furthermore, for those issuers also listed as foreign private issuers in the US, it is noteworthy to mention that the US Securities and Exchange Commission (SEC) permits the preparation and filing of financial statements in accordance with either the latest or the second latest IFRS taxonomies i.e. the filing of 2024 financial statements with the US SEC will need to be prepared according to or be equivalent to the 2024 or 2023 IFRS taxonomies, but not the 2022 version. 2.5 Next Steps ESMA has submitted this Final Report to the European Commission (EC). The EC has a three-month timeframe to adopt the draft RTS. Once the Commission adopts and notifies them to the European Parliament and the Council, they each have a right to object to those standards for a three-month period, which may be extended by either the European Parliament or the Council for an additional three months. As the IFRS standards evolve, the IFRS Accounting Taxonomy is expected to undergo further development in the coming years. Consequently, ESMA intends to continue to update the RTS on ESEF as necessary to align with future updates of the IFRS Accounting Taxonomy.

9 3 Annex I Draft COMMISSION DELEGATED REGULATION (EU) …/.. of […] amending Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC11, and in particular Article 4(7) thereof, Whereas: (1) Commission Delegated Regulation (EU) 2019/815 12 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. Consolidated financial statements included therein are prepared either in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (‘IFRSs’), adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council 13 , or in accordance with IFRSs as issued by the International 11 OJ L 390, 31.12.20004, p.38 12 Commission Delegated Regulation (EU No. 2019/815 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 (OJ L143, 29.5.2019, p.1) 13 Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).

10 Accounting Standards Board (‘IASB’) which, based on Commission Decision 2008/961/EC14 , are considered as equivalent to IFRSs adopted pursuant to Regulation (EC) No 1606/2002. (2) The core taxonomy to be used for the single electronic reporting format is based on the IFRS Accounting Taxonomy and is an extension of it. The IFRS Foundation updates the IFRS Accounting Taxonomy anually to reflect, amongst other developments, the issuance of new IFRSs, amendments to existing IFRSs, the analysis of disclosures commonly reported in practice, or improvements to general content or technology of the IFRS Accounting Taxonomy. Therefore, it is necessary to regularly update the regulatory technical standards to reflect the updates of the IFRS Accounting Taxonomy. (3) In March 2023 and March 2024, the IFRS Foundation published the updates to the IFRS Accounting Taxonomy. These updates are therefore to be reflected in Delegated Regulation (EU) 2019/815. (4) Annexes I, II and VI of Delegated Regulation (EU) 2019/815 should be updated to reflect the 2023 and 2024 updates to the IFRS Accounting Taxonomy to provide additional guidance to issuers on tagging their financial statements. Although only certain parts of those Annexes need to be updated, it is necessary to replace those Annexes in their entirety to enhance, in particular, the readability for stakeholders of the applicable tables of the 2023 and 2024 updates. This replacement will facilitate implementation of the tagging requirements and the highest comparability of electronic financial statements drawn up in accordance with IFRS at Union and global level for end-users. Annex III and V should also be updated to incorporate the most recent developments in the Inline XBRL specfications pertaining to Reporting Packages. (5) In order to allow enough time for the effective implementation of the requirements by issuers, and to minimise compliance costs, the new taxonomy should apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2025. However, issuers should be allowed to implement the new taxonomy for financial years beginning on or after 1 January 2024. (6) Delegated Regulation (EU) 2019/815 should therefore be amended accordingly. (7) This Regulation is based on the draft regulatory technical standard submitted by the European Securities and Markets Authority to the Commission. (8) This Regulation is a technical update to Commission Delegated Regulation (EU) 2019/815 to reflect updates in the IFRS Accounting Taxonomy, in the Inline XBRL specifications and provide additional guidance to mark up IFRS financial statements. This Regulation does not constitute new policy or a substantial change to existing policy. ESMA has not conducted open public consultations 14 Commission Decision of 12 December 2008 on the use by third countries' issuers of securities of certain third country's national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements (OJ L 340,19.12.2008, p. 112).

11 on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits or requested the advice of the Securities and Markets Stakeholder Group established under Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council15 because that would have been highly disproportionate to the scope and impact of this amendment, HAS ADOPTED THIS REGULATION: Article 1 Amendments to Delegated Regulation (EU) 2019/815 Delegated Regulation (EU) 2019/815 is amended as follows: (1) Annex I is replaced by the text in Annex I to this Regulation; (2) Annex II is replaced by the text in Annex II to this Regulation; (3) Annex III, point 3 is replaced by the following: ‘3. Issuers shall submit the Inline XBRL instance document and the issuer’s XBRL extension taxonomy files as a single reporting package according to the Report Packages 1.0 specification.’ (4) Annex V, point f is replaced by the following: ‘(f) be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications and be packaged according to the Reporting Package specification as set out in Annex III;’ (5) Annex VI is replaced by the text in Annex III to this Regulation. 15 Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84).

12 Article 2 Transitional provision By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2022/255316, this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2025. Article 3 Entry into force and application This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 January 2025 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2025. However, Article 2 shall apply from the date of entry into force of this Regulation. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, [date] For the Commission The President 16 Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (OJ L 339, 30.12.2022, p.1).

13 ANNEX I ‘ANNEX I Legend for the Tables of Annexes II, IV and VI DATA/ATTRIBUTE TYPE/PREFIX DEFINITION text block denotes that the element type is a block of text; it is used to mark up larger pieces of information, such as notes, accounting policies or tables; text blocks are non-numeric line items text denotes that the element type is text (a sequence of alphanumeric characters); it is used to mark up short pieces of narrative information; text elements are non-numeric line items yyyy-mm-dd denotes that the element type is a date; these elements are line items and non-numeric X denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items X.XX denotes that the element type is a decimalised value (such as a percentage or a ‘per share’ value); these elements are numeric line items shares denotes that the element type is a number of shares; these elements are numeric line items table denotes the beginning of a structure represented by a table where rows and columns contribute to definition of a financial concept on their intersection axis denotes a dimensional property in a tabular structure member denotes a member of a dimension on an axis guidance denotes an element that supports browsing of taxonomy content

14 role denotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc. abstract denotes a grouping element or a header instant or duration denotes that the monetary value represents a stock (if instant) or a flow (if duration) credit or debit denotes the ‘natural’ balance of the disclosure esef_cor prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2024-03-27/esef_cor’ esef_all prefix applied in the Table of Annex VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2024- 03-27/esef_all’ esma_technical prefix applied in the Table of Annex VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/ext/technical’ ifrs-full prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘https://xbrl.ifrs.org/taxonomy/2024- 03-27/ifrs-full’ Copyright and database right in the IFRS Taxonomy Materials is held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside of the EEA. Commercial Use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org’

15 ANNEX II ‘ANNEX II Mandatory markups

1. Issuers shall mark up all numbers in a declared currency disclosed in the statement of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows in IFRS consolidated financial statements.
2. Issuers shall mark up all disclosures made in IFRS consolidated financial statements or made by cross-reference therein to other parts of the annual financial reports for financial years beginning on or after 1 January 2025 that correspond to the elements in the Table of this Annex. Table Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2025 Label Type References to IFRSs Name of reporting entity or other means of identification text IAS 1 51 a Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period text IAS 1 51 a Domicile of entity text IAS 1 138 a Legal form of entity text IAS 1 138 a Country of incorporation text IAS 1 138 a Address of entity's registered office text IAS 1 138 a Principal place of business text IAS 1 138 a Description of nature of entity's operations and principal activities text IAS 1 138 b Name of parent entity text IAS 1 138 c, IAS 24 13 Name of ultimate parent of group text IAS 24 13, IAS 1 138 c Length of life of limited life entity text IAS 1 138 d Statement of IFRS compliance [text block] text block IAS 1 16 Explanation of departure from IFRS text IAS 1 20 b, IAS 1 20 c Explanation of financial effect of departure from IFRS text IAS 1 20 d Disclosure of uncertainties of entity's ability to continue as going concern [text block] text block IAS 1 25 Explanation of fact and basis for preparation of financial statements when not going concern basis text IAS 1 25 Explanation of why entity not regarded as going concern text IAS 1 25 Description of reason for using longer or shorter reporting period text IAS 1 36 a Description of fact that amounts presented in financial statements are not entirely comparable text IAS 1 36 b Disclosure of reclassifications or changes in presentation [text block] text block IAS 1 41

16 Explanation of sources of estimation uncertainty with significant risk of causing material adjustment text IFRIC 14 10, IAS 1 125 Dividends recognised as distributions to owners per share X, duration IAS 1 107 Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners X duration IAS 10 13, IAS 1 137 Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share X.XX duration IAS 1 137 a Disclosure of accounting judgements and estimates [text block] text block IAS 1.10 e Common practice Disclosure of accrued expenses and other liabilities [text block] text block IAS 1.10 e Common practice Disclosure of allowance for credit losses [text block] text block IAS 1.10 e Common practice Disclosure of associates [text block] text block IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure Disclosure of auditors' remuneration [text block] text block IAS 1.10 e Common practice Disclosure of authorisation of financial statements [text block] text block IAS 1.10 e Common practice Disclosure of basis of consolidation [text block] text block IAS 1.10 e Common practice Disclosure of basis of preparation of financial statements [text block] text block IAS 1.10 e Common practice Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] text block IAS 41 - Disclosure Disclosure of borrowing costs [text block] text block IAS 23 - Disclosure Disclosure of borrowings [text block] text block IAS 1.10 e Common practice Disclosure of business combinations [text block] text block IFRS 3 - Disclosures Dis closure Disclosure of cash and bank balances at central banks [text block] text block IAS 1.10 e Common practice Disclosure of cash and cash equivalents [text block] text block IAS 1.10 e Common practice Disclosure of cash flow statement [text block] text block IAS 7 - Presentation of a statement of cash flows Disclosure Disclosure of changes in accounting policies [text block] text block IAS 1.10 e Common practice Disclosure of changes in accounting policies, accounting estimates and errors [text block] text block IAS 8 - Accounting policies Disclosure Disclosure of collateral [text block] text block IAS 1.10 e Common practice Disclosure of claims and benefits paid [text block] text block IAS 1.10 e Common practice Disclosure of commitments [text block] text block IAS 1.10 e Common practice Disclosure of commitments and contingent liabilities [text block] text block IAS 1.10 e Common practice Disclosure of contingent liabilities [text block] text block IAS 37.86 Disclosure Disclosure of cost of sales [text block] text block IAS 1.10 e Common practice Disclosure of credit risk [text block] text block IAS 1.10 e Common practice, IFRS 7 - Credit risk Disclosure Disclosure of debt instruments [text block] text block IAS 1.10 e Common practice Disclosure of deferred acquisition costs arising from insurance contracts [text block] text block IAS 1.10 e Common practice Disclosure of deferred income [text block] text block IAS 1.10 e Common practice Disclosure of deferred taxes [text block] text block IAS 1.10 e Common practice Disclosure of deposits from banks [text block] text block IAS 1.10 e Common practice Disclosure of deposits from customers [text block] text block IAS 1.10 e Common practice

17 Disclosure of depreciation and amortisation expense [text block] text block IAS 1.10 e Common practice Disclosure of derivative financial instruments [text block] text block IAS 1.10 e Common practice Disclosure of discontinued operations [text block] text block IAS 1.10 e Common practice Disclosure of dividends [text block] text block IAS 1.10 e Common practice Disclosure of earnings per share [text block] text block IAS 33 - Disclosure Disclosure of effect of changes in foreign exchange rates [text block] text block IAS 21 - Disclosure Disclosure of employee benefits [text block] text block IAS 19 - Scope Disclosu re Disclosure of entity's operating segments [text block] text block IFRS 8 - Disclosure Disclosure of events after reporting period [text block] text block IAS 10 - Disclosure Disclosure of expenses [text block] text block IAS 1.10 e Common practice Disclosure of expenses by nature [text block] text block IAS 1.10 e Common practice Disclosure of exploration and evaluation assets [text block] text block IFRS 6 - Disclosure Disclosure of fair value measurement [text block] text block IFRS 13 - Disclosure Disclosure of fair value of financial instruments [text block] text block IAS 1.10 e Common practice Disclosure of fee and commission income (expense) [text block] text block IAS 1.10 e Common practice Disclosure of finance cost [text block] text block IAS 1.10 e Common practice Disclosure of finance income (cost) [text block] text block IAS 1.10 e Common practice Disclosure of finance income [text block] text block IAS 1.10 e Common practice Disclosure of financial assets held for trading [text block] text block IAS 1.10 e Common practice Disclosure of financial instruments [text block] text block IFRS 7 - Scope Disclosu re Disclosure of financial instruments at fair value through profit or loss [text block] text block IAS 1.10 e Common practice Disclosure of financial instruments designated at fair value through profit or loss [text block] text block IAS 1.10 e Common practice Disclosure of financial instruments held for trading [text block] text block IAS 1.10 e Common practice Disclosure of financial liabilities held for trading [text block] text block IAS 1.10 e Common practice Disclosure of financial risk management [text block] text block IAS 1.10 e Common practice Disclosure of first-time adoption [text block] text block IFRS 1 - Presentation and disclosure Disclosure of general and administrative expense [text block] text block IAS 1.10 e Common practice Disclosure of general information about financial statements [text block] text block IAS 1.51 Disclosure Disclosure of going concern [text block] text block IAS 1.10 e Common practice Disclosure of goodwill [text block] text block IAS 1.10 e Common practice Disclosure of government grants [text block] text block IAS 20 - Disclosure Disclosure of information about hyperinflationary reporting [text block] text block IAS 29 - Disclosures Dis closure Disclosure of impairment of assets [text block] text block IAS 36 - Disclosure Disclosure of income tax [text block] text block IAS 12 - Disclosure Disclosure of information about employees [text block] text block IAS 1.10 e Common practice Disclosure of information about key management personnel [text block] text block IAS 1.10 e Common practice Disclosure of insurance contracts [text block] text block IFRS 17 - Disclosure

18 Disclosure of insurance premium revenue [text block] text block IAS 1.10 e Common practice Disclosure of intangible assets [text block] text block IAS 38 - Disclosure Disclosure of intangible assets and goodwill [text block] text block IAS 1.10 e Common practice Disclosure of interest expense [text block] text block IAS 1.10 e Common practice Disclosure of interest income [text block] text block IAS 1.10 e Common practice Disclosure of interest income (expense) [text block] text block IAS 1.10 e Common practice Disclosure of interests in other entities [text block] text block IFRS 12.1 Disclosure Disclosure of information about interim financial reporting [text block] text block IAS 34 - Content of an interim financial report Disclosure Disclosure of inventories [text block] text block IAS 2 - Disclosure Disclosure of investment contracts liabilities [text block] text block IAS 1.10 e Common practice Disclosure of investment property [text block] text block IAS 40 - Disclosure Disclosure of investments accounted for using equity method [text block] text block IAS 1.10 e Common practice Disclosure of investments other than investments accounted for using equity method [text block] text block IAS 1.10 e Common practice Disclosure of issued capital [text block] text block IAS 1.10 e Common practice Disclosure of joint ventures [text block] text block IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure Disclosure of lease prepayments [text block] text block IAS 1.10 e Common practice Disclosure of leases [text block] text block IFRS 16 - Disclosure, IFRS 16 - Presentation Disclosure Disclosure of liquidity risk [text block] text block IAS 1.10 e Common practice Disclosure of loans and advances to banks [text block] text block IAS 1.10 e Common practice Disclosure of loans and advances to customers [text block] text block IAS 1.10 e Common practice Disclosure of market risk [text block] text block IAS 1.10 e Common practice Disclosure of material accounting policy information [text block] text block IAS 1.117 Disclosure Disclosure of net asset value attributable to unit-holders [text block] text block IAS 1.10 e Common practice Disclosure of non-controlling interests [text block] text block IAS 1.10 e Common practice Disclosure of non-current assets held for sale and discontinued operations [text block] text block IFRS 5 - Presentation and disclosure Disclosure of non-current assets or disposal groups classified as held for sale [text block] text block IAS 1.10 e Common practice Disclosure of objectives, policies and processes for managing capital [text block] text block IAS 1.134 Disclosure Disclosure of other assets [text block] text block IAS 1.10 e Common practice Disclosure of other current assets [text block] text block IAS 1.10 e Common practice Disclosure of other current liabilities [text block] text block IAS 1.10 e Common practice Disclosure of other liabilities [text block] text block IAS 1.10 e Common practice Disclosure of other non-current assets [text block] text block IAS 1.10 e Common practice Disclosure of other non-current liabilities [text block] text block IAS 1.10 e Common practice Disclosure of other operating expense [text block] text block IAS 1.10 e Common practice

19 Disclosure of other operating income (expense) [text block] text block IAS 1.10 e Common practice Disclosure of other operating income [text block] text block IAS 1.10 e Common practice Disclosure of other provisions, contingent liabilities and contingent assets [text block] text block IAS 37 - Disclosure Disclosure of prepayments and other assets [text block] text block IAS 1.10 e Common practice Disclosure of profit (loss) from operating activities [text block] text block IAS 1.10 e Common practice Disclosure of property, plant and equipment [text block] text block IAS 16 - Disclosure Disclosure of provisions [text block] text block IAS 1.10 e Common practice Disclosure of reclassification of financial instruments [text block] text block IAS 1.10 e Common practice Disclosure of regulatory deferral accounts [text block] text block IFRS 14 - Presentation Disclosure, IFRS 14 - Disclosure Disclosure of reinsurance [text block] text block IAS 1.10 e Common practice Disclosure of related party [text block] text block IAS 24 - Disclosures Dis closure Disclosure of repurchase and reverse repurchase agreements [text block] text block IAS 1.10 e Common practice Disclosure of research and development expense [text block] text block IAS 1.10 e Common practice Disclosure of reserves within equity [text block] text block IAS 1.79 b Disclosure Disclosure of restricted cash and cash equivalents [text block] text block IAS 1.10 e Common practice Disclosure of revenue [text block] text block IAS 1.10 e Common practice Disclosure of revenue from contracts with customers [text block] text block IFRS 15 - Presentation Disclosure, IFRS 15 - Disclosure Disclosure of information about separate financial statements [text block] text block IAS 27 - Disclosure, IFRS 12 - Objective Disc losure Disclosure of service concession arrangements [text block] text block SIC 29 - Consensus Dis closure Disclosure of share capital, reserves and other equity interest [text block] text block IAS 1.79 Disclosure Disclosure of share-based payment arrangements [text block] text block IFRS 2.44 Disclosure Disclosure of subordinated liabilities [text block] text block IAS 1.10 e Common practice Disclosure of subsidiaries [text block] text block IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure Disclosure of tax receivables and payables [text block] text block IAS 1.10 e Common practice Disclosure of trade and other payables [text block] text block IAS 1.10 e Common practice Disclosure of trade and other receivables [text block] text block IAS 1.10 e Common practice Disclosure of trading income (expense) [text block] text block IAS 1.10 e Common practice Disclosure of treasury shares [text block] text block IAS 1.10 e Common practice Description of accounting policy for biological assets [text block] text block IAS 1.117 Common practice Description of accounting policy for borrowing costs [text block] text block IAS 1.117 Common practice Description of accounting policy for borrowings [text block] text block IAS 1.117 Common practice Description of accounting policy for business combinations [text block] text block IAS 1.117 Common practice Description of accounting policy for business combinations and goodwill [text block] text block IAS 1.117 Common practice

20 Description of accounting policy for cash flows [text block] text block IAS 1.117 Common practice Description of accounting policy for collateral [text block] text block IAS 1.117 Common practice Description of accounting policy for construction in progress [text block] text block IAS 1.117 Common practice Description of accounting policy for contingent liabilities and contingent assets [text block] text block IAS 1.117 Common practice Description of accounting policy for customer acquisition costs [text block] text block IAS 1.117 Common practice Description of accounting policy for customer loyalty programmes [text block] text block IAS 1.117 Common practice Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] text block IAS 1.117 Common practice Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] text block IAS 1.117 Common practice Description of accounting policy for deferred income tax [text block] text block IAS 1.117 Common practice Description of accounting policy for depreciation expense [text block] text block IAS 1.117 Common practice Description of accounting policy for derecognition of financial instruments [text block] text block IAS 1.117 Common practice Description of accounting policy for derivative financial instruments [text block] text block IAS 1.117 Common practice Description of accounting policy for derivative financial instruments and hedging [text block] text block IAS 1.117 Common practice Description of accounting policy for determining components of cash and cash equivalents [text block] text block IAS 7.46 Disclosure Description of accounting policy for discontinued operations [text block] text block IAS 1.117 Common practice Description of accounting policy for discounts and rebates [text block] text block IAS 1.117 Common practice Description of accounting policy for dividends [text block] text block IAS 1.117 Common practice Description of accounting policy for earnings per share [text block] text block IAS 1.117 Common practice Description of accounting policy for emission rights [text block] text block IAS 1.117 Common practice Description of accounting policy for employee benefits [text block] text block IAS 1.117 Common practice Description of accounting policy for environment related expense [text block] text block IAS 1.117 Common practice Description of accounting policy for exceptional items [text block] text block IAS 1.117 Common practice Description of accounting policy for expenses [text block] text block IAS 1.117 Common practice Description of accounting policy for exploration and evaluation expenditures [text block] text block IFRS 6.24 a Disclosure Description of accounting policy for fair value measurement [text block] text block IAS 1.117 Common practice Description of accounting policy for fee and commission income and expense [text block] text block IAS 1.117 Common practice Description of accounting policy for finance costs [text block] text block IAS 1.117 Common practice Description of accounting policy for finance income and costs [text block] text block IAS 1.117 Common practice Description of accounting policy for financial assets [text block] text block IAS 1.117 Common practice Description of accounting policy for financial guarantees [text block] text block IAS 1.117 Common practice Description of accounting policy for financial instruments [text block] text block IAS 1.117 Common practice Description of accounting policy for financial instruments at fair value through profit or loss [text block] text block IAS 1.117 Common practice Description of accounting policy for financial liabilities [text block] text block IAS 1.117 Common practice Description of accounting policy for foreign currency translation [text block] text block IAS 1.117 Common practice Description of accounting policy for franchise fees [text block] text block IAS 1.117 Common practice

21 Description of accounting policy for functional currency [text block] text block IAS 1.117 Common practice Description of accounting policy for goodwill [text block] text block IAS 1.117 Common practice Description of accounting policy for government grants [text block] text block IAS 20.39 a Disclosure Description of accounting policy for hedging [text block] text block IAS 1.117 Common practice Description of accounting policy for impairment of assets [text block] text block IAS 1.117 Common practice Description of accounting policy for impairment of financial assets [text block] text block IAS 1.117 Common practice Description of accounting policy for impairment of non-financial assets [text block] text block IAS 1.117 Common practice Description of accounting policy for income tax [text block] text block IAS 1.117 Common practice Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] text block IAS 1.117 Common practice Description of accounting policy for intangible assets and goodwill [text block] text block IAS 1.117 Common practice Description of accounting policy for intangible assets other than goodwill [text block] text block IAS 1.117 Common practice Description of accounting policy for interest income and expense [text block] text block IAS 1.117 Common practice Description of accounting policy for investment in associates [text block] text block IAS 1.117 Common practice Description of accounting policy for investment in associates and joint ventures [text block] text block IAS 1.117 Common practice Description of accounting policy for investment property [text block] text block IAS 1.117 Common practice Description of accounting policy for investments in joint ventures [text block] text block IAS 1.117 Common practice Description of accounting policy for investments other than investments accounted for using equity method [text block] text block IAS 1.117 Common practice Description of accounting policy for issued capital [text block] text block IAS 1.117 Common practice Description of accounting policy for leases [text block] text block IAS 1.117 Common practice Description of accounting policy for measuring inventories [text block] text block IAS 2.36 a Disclosure Description of accounting policy for mining assets [text block] text block IAS 1.117 Common practice Description of accounting policy for mining rights [text block] text block IAS 1.117 Common practice Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] text block IAS 1.117 Common practice Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] text block IAS 1.117 Common practice Description of accounting policy for offsetting of financial instruments [text block] text block IAS 1.117 Common practice Description of accounting policy for oil and gas assets [text block] text block IAS 1.117 Common practice Description of accounting policy for programming assets [text block] text block IAS 1.117 Common practice Description of accounting policy for property, plant and equipment [text block] text block IAS 1.117 Common practice Description of accounting policy for provisions [text block] text block IAS 1.117 Common practice Description of accounting policy for reclassification of financial instruments [text block] text block IAS 1.117 Common practice Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] text block IFRS 7.28 a Disclosure Description of accounting policy for recognition of revenue [text block] text block IAS 1.117 Common practice Description of accounting policy for regulatory deferral accounts [text block] text block IAS 1.117 Common practice Description of accounting policy for reinsurance [text block] text block IAS 1.117 Common practice Description of accounting policy for repairs and maintenance [text block] text block IAS 1.117 Common practice

22 Description of accounting policy for repurchase and reverse repurchase agreements [text block] text block IAS 1.117 Common practice Description of accounting policy for research and development expense [text block] text block IAS 1.117 Common practice Description of accounting policy for restricted cash and cash equivalents [text block] text block IAS 1.117 Common practice Description of accounting policy for segment reporting [text block] text block IAS 1.117 Common practice Description of accounting policy for service concession arrangements [text block] text block IAS 1.117 Common practice Description of accounting policy for share-based payment transactions [text block] text block IAS 1.117 Common practice Description of accounting policy for stripping costs [text block] text block IAS 1.117 Common practice Description of accounting policy for subsidiaries [text block] text block IAS 1.117 Common practice Description of accounting policy for taxes other than income tax [text block] text block IAS 1.117 Common practice Description of accounting policy for termination benefits [text block] text block IAS 1.117 Common practice Description of accounting policy for trade and other payables [text block] text block IAS 1.117 Common practice Description of accounting policy for trade and other receivables [text block] text block IAS 1.117 Common practice Description of accounting policy for trading income and expense [text block] text block IAS 1.117 Common practice Description of accounting policy for transactions with non-controlling interests [text block] text block IAS 1.117 Common practice Description of accounting policy for transactions with related parties [text block] text block IAS 1.117 Common practice Description of accounting policy for treasury shares [text block] text block IAS 1.117 Common practice Description of accounting policy for warrants [text block] text block IAS 1.117 Common practice

23 ANNEX III ‘ANNEX VI Schema of the core taxonomy Table Schema of the core taxonomy to mark up IFRS consolidated statements for financial years beginning on or after 1 January 2025

24 Prefix Element name/role URI Element type and attributes Label type Label content References ifrs-full AbnormallyLargeChangesInAssetPricesOrFor eignExchangeRatesMember Member label Abnormally large changes in asset prices or foreign exchange rates [member] IAS 10.22 g Example documentation This member stands for abnormally large changes in asset prices or foreign exchange rates. ifrs-full AccountingEstimatesAxis Axis label Accounting estimates [axis] IAS 8.39 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full AccountingEstimatesDomain Domain [default] label Accounting estimates [domain] IAS 8.39 Disclosure documentation This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents the standard value for the 'Accounting estimates' axis if no other member is used. ifrs-full AccountingPolicyDecisionToUseExceptionInIF RS1348Assets True/False label Accounting policy decision to use exception in IFRS 13.48, assets IFRS 13.96 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets. ifrs-full AccountingPolicyDecisionToUseExceptionInIF RS1348Liabilities True/False label Accounting policy decision to use exception in IFRS 13.48, liabilities IFRS 13.96 Disclosure

25 commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities. ifrs-full AccountingProfit Montetary, duration, credit label Accounting profit IAS 12.81 c (i) Disclosure , IAS 12.81 c (ii) Disclosur e documentation The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] ifrs-full Accruals Montetary, instant, credit label Accruals IAS 1.78 Common practice documentation The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees. ifrs-full AccrualsAndDeferredIncomeIncludingContrac tLiabilities Montetary, instant, credit label Accruals and deferred income including contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total accruals and deferred income including contract liabilities documentation The amount of accruals and deferred income, including contract liabilities. [Refer: Accruals; Deferred income including contract liabilities] ifrs-full AccrualsAndDeferredIncomeIncludingContrac tLiabilitiesAbstract label Accruals and deferred income including contract liabilities [abstract] ifrs-full AccrualsClassifiedAsCurrent Montetary, instant, credit label Accruals classified as current IAS 1.78 Common practice documentation The amount of accruals classified as current. [Refer: Accruals] ifrs-full AccrualsClassifiedAsNoncurrent label Accruals classified as non-current

26 Montetary, instant, credit documentation The amount of accruals classified as non-current. [Refer: Accruals] IAS 1.78 Common practice ifrs-full AccruedIncomeIncludingContractAssets Montetary, instant, debit label Accrued income including contract assets IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total accrued income including contract assets documentation The amount of assets representing income that has been earned but is not yet a receivable, including contract assets. [Refer: Contract assets] ifrs-full AccruedIncomeIncludingContractAssetsAbstr act label Accrued income including contract assets [abstract] ifrs-full AccruedIncomeOtherThanContractAssets Montetary, instant, debit label Accrued income other than contract assets IAS 1.55 Common practice, IAS 1.78 Common practice documentation The amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer: Contract assets] ifrs-full AccumulatedChangesInFairValueOfFinancial AssetsAttributableToChangesInCreditRiskOfF inancialAssets Montetary, instant, debit label Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets IFRS 7.9 c Disclosure

27 documentation The accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets] ifrs-full AccumulatedChangesInFairValueOfFinancial AssetsRelatedCreditDerivativesOrSimilarInstr uments Montetary, instant label Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss IFRS 7.9 d Disclosure documentation The accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments; Financial assets] ifrs-full AccumulatedChangesInFairValueOfFinancialL iabilityAttributableToChangesInCreditRiskOfLi ability Montetary, instant, credit label Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability IFRS 7.10A a Disclosure, IFRS 7.10 a Disclosure

28 documentation The accumulated increase (decrease) in the fair value of financial liabilities that is attributable to changes in the credit risk of the liabilities. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability] ifrs-full AccumulatedChangesInFairValueOfLoanOrR eceivableAttributableToChangesInCreditRisk OfFinancialAssets Montetary, instant, debit label Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets Expired 2023-01- 01 IFRS 7.9 c Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The accumulated increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in the market conditions that gave rise to the market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Market risk [member]] ifrs-full AccumulatedChangesInFairValueOfLoansOrR eceivablesRelatedCreditDerivativesOrSimilarI nstruments Montetary, instant label Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables Expired 2023-01- 01 IFRS 7.9 d Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The aggregate increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]; Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments]

29 ifrs-full AccumulatedDepreciationAmortisationAndImp airmentMember Member label Accumulated depreciation, amortisation and impairment [member] IAS 16.73 d Disclosure, IAS 16.75 b Disclosure, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, IAS 41.54 f Disclosure documentation This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense] ifrs-full AccumulatedDepreciationAndAmortisationMe mber Member label Accumulated depreciation and amortisation [member] IAS 16.73 d Common practice, IAS 16.75 b Disclosure, IAS 38.118 c Common practice, IAS 40.79 c Common practice, IAS 41.54 f Common practice documentation This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense] ifrs-full AccumulatedFairValueHedgeAdjustmentOnH edgedItemIncludedInCarryingAmountAssets Montetary, instant, debit label Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets IFRS 7.24B a (ii) Disclos ure documentation The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [domain]] ifrs-full AccumulatedFairValueHedgeAdjustmentOnH edgedItemIncludedInCarryingAmountLiabilitie s Montetary, instant, credit label Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities IFRS 7.24B a (ii) Disclos ure documentation The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [domain]] ifrs-full AccumulatedFairValueHedgeAdjustmentRem ainingInStatementOfFinancialPositionForHed gedItemThatCeasedToBeAdjustedForHedgin gGainsAndLossesAssets Montetary, instant, debit label Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets IFRS 7.24B a (v) Disclos ure

30 documentation The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [domain]] ifrs-full AccumulatedFairValueHedgeAdjustmentRem ainingInStatementOfFinancialPositionForHed gedItemThatCeasedToBeAdjustedForHedgin gGainsAndLossesLiabilities Montetary, instant, credit label Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities IFRS 7.24B a (v) Disclos ure documentation The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [domain]] ifrs-full AccumulatedImpairmentMember Member label Accumulated impairment [member] IAS 16.73 d Common practice, IAS 38.118 c Common practice, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35N Example documentation This member stands for accumulated impairment. [Refer: Impairment loss] ifrs-full AccumulatedOtherComprehensiveIncome Montetary, instant, credit label Accumulated other comprehensive income IAS 1.55 Common practice totalLabel Total accumulated other comprehensive income documentation The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]

31 ifrs-full AccumulatedOtherComprehensiveIncomeAbs tract label Accumulated other comprehensive income [abstract] ifrs-full AccumulatedOtherComprehensiveIncomeMe mber Member label Accumulated other comprehensive income [member] IAS 1.108 Common practice documentation This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income] ifrs-full AcquisitiondateFairValueOfEquityInterestInAc quireeHeldByAcquirerImmediatelyBeforeAcqu isitionDate Montetary, instant, credit label Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date IFRS 3.B64 p (i) Disclosu re documentation The acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Total for all business combinations [member]] ifrs-full AcquisitiondateFairValueOfTotalConsideration Transferred Montetary, instant, credit label Consideration transferred, acquisition-date fair value IFRS 3.B64 f Disclosure totalLabel Total consideration transferred, acquisition-date fair value documentation The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Total for all business combinations [member]] ifrs-full AcquisitiondateFairValueOfTotalConsideration TransferredAbstract label Acquisition-date fair value of total consideration transferred [abstract] ifrs-full AcquisitionrelatedCostsForTransactionRecog nisedSeparatelyFromAcquisitionOfAssetsAnd AssumptionOfLiabilitiesInBusinessCombinatio n Montetary, duration, debit label Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 m Disclosure documentation The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]

32 ifrs-full AcquisitionrelatedCostsRecognisedAsExpens eForTransactionRecognisedSeparatelyFromA cquisitionOfAssetsAndAssumptionOfLiabilities InBusinessCombination Montetary, duration, debit label Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 m Disclosure documentation The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] ifrs-full AcquisitionsThroughBusinessCombinationsBi ologicalAssets Montetary, duration, debit label Acquisitions through business combinations, biological assets IAS 41.50 e Disclosure documentation The increase in biological assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Biological assets] ifrs-full AcquisitionsThroughBusinessCombinationsInt angibleAssetsAndGoodwill Montetary, duration, debit label Acquisitions through business combinations, intangible assets and goodwill IAS 38.118 e (i) Common practice documentation The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Intangible assets and goodwill] ifrs-full AcquisitionsThroughBusinessCombinationsInt angibleAssetsOtherThanGoodwill Montetary, duration, debit label Acquisitions through business combinations, intangible assets other than goodwill IAS 38.118 e (i) Disclosu re documentation The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill] ifrs-full AcquisitionsThroughBusinessCombinationsIn vestmentProperty Montetary, duration, debit label Acquisitions through business combinations, investment property

33 documentation The increase in investment property resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Investment property] IAS 40.76 b Disclosure, IAS 40.79 d (ii) Disclosur e ifrs-full AcquisitionsThroughBusinessCombinationsOt herProvisions Montetary, duration, credit label Acquisitions through business combinations, other provisions IAS 37.84 Common practice documentation The increase in other provisions resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Other provisions] ifrs-full AcquisitionsThroughBusinessCombinationsPr opertyPlantAndEquipment Montetary, duration, debit label Acquisitions through business combinations, property, plant and equipment IAS 16.73 e (iii) Disclosur e documentation The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] ifrs-full AcquisitionsThroughBusinessCombinationsPr opertyPlantAndEquipmentIncludingRightofuse Assets Montetary, duration, debit label Acquisitions through business combinations, property, plant and equipment including right-of￾use assets IAS 16.73 e Common practice documentation The increase in property, plant and equipment including right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets] ifrs-full AcquisitionsThroughBusinessCombinationsRi ghtofuseAssets Montetary, duration, debit label Acquisitions through business combinations, right-of-use assets IAS 16.73 e Common practice documentation The increase in right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Right-of-use assets] ifrs-full ActualClaimsThatAriseFromContractsWithinS copeOfIFRS17 Montetary, instant, debit label Actual claims that arise from contracts within scope of IFRS 17 IFRS 17.130 Disclosure documentation The amount of the actual claims that arise from contracts within the scope of IFRS 17.

34 ifrs-full ActuarialAssumptionOfDiscountRates Percent label Actuarial assumption of discount rates IAS 19.144 Common practice documentation The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfDiscountRatesMember Member label Actuarial assumption of discount rates [member] IAS 19.145 Common practice documentation This member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfExpectedRatesOfInflati on Percent label Actuarial assumption of expected rates of inflation IAS 19.144 Common practice documentation The expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfExpectedRatesOfInflati onMember Member label Actuarial assumption of expected rates of inflation [member] IAS 19.145 Common practice documentation This member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfExpectedRatesOfPensi onIncreases Percent label Actuarial assumption of expected rates of pension increases IAS 19.144 Common practice documentation The expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfExpectedRatesOfPensi onIncreasesMember Member label Actuarial assumption of expected rates of pension increases [member] IAS 19.145 Common practice

35 documentation This member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfExpectedRatesOfSalar yIncreases Percent label Actuarial assumption of expected rates of salary increases IAS 19.144 Common practice documentation The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfExpectedRatesOfSalar yIncreasesMember Member label Actuarial assumption of expected rates of salary increases [member] IAS 19.145 Common practice documentation This member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfLifeExpectancyAfterRe tirement2019 Duration label Actuarial assumption of life expectancy after retirement IAS 19.144 Common practice documentation The life expectancy after retirement used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfLifeExpectancyAfterRe tirementMember Member label Actuarial assumption of life expectancy after retirement [member] IAS 19.145 Common practice documentation This member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfMedicalCostTrendRate s Percent label Actuarial assumption of medical cost trend rates IAS 19.144 Common practice

36 documentation Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfMedicalCostTrendRate sMember Member label Actuarial assumption of medical cost trend rates [member] IAS 19.145 Common practice documentation This member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfMortalityRates Decimal, instant label Actuarial assumption of mortality rates IAS 19.144 Common practice documentation The mortality rate used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfMortalityRatesMember Member label Actuarial assumption of mortality rates [member] IAS 19.145 Common practice documentation This member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfRetirementAge2019 Duration label Actuarial assumption of retirement age IAS 19.144 Common practice documentation The retirement age used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionOfRetirementAgeMember Member label Actuarial assumption of retirement age [member] IAS 19.145 Common practice documentation This member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full ActuarialAssumptionsAxis Axis label Actuarial assumptions [axis] IAS 19.145 Disclosure

37 documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ActuarialAssumptionsDomain Domain [default] label Actuarial assumptions [domain] IAS 19.145 Disclosure documentation This member stands for all actuarial assumptions. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post￾employment benefits. It also represents the standard value for the 'Actuarial assumptions' axis if no other member is used. ifrs-full ActuarialGainsLossesArisingFromChangesIn DemographicAssumptionsBeforeTaxDefinedB enefitPlans Montetary, duration, credit label Actuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plans IAS 19.135 b Common practice documentation The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]

38 ifrs-full ActuarialGainsLossesArisingFromChangesIn DemographicAssumptionsNetDefinedBenefitL iabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions IAS 19.141 c (ii) Disclosu re negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in demographic assumptions documentation The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] ifrs-full ActuarialGainsLossesArisingFromChangesIn DemographicAssumptionsNetOfTaxDefinedB enefitPlans Montetary, duration, credit label Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans IAS 19.135 b Common practice

39 documentation The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions] ifrs-full ActuarialGainsLossesArisingFromChangesInF inancialAssumptionsBeforeTaxDefinedBenefit Plans Montetary, duration, credit label Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans IAS 19.135 b Common practice

40 documentation The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions] ifrs-full ActuarialGainsLossesArisingFromChangesInF inancialAssumptionsNetDefinedBenefitLiabilit yAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions IAS 19.141 c (iii) Disclos ure negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in financial assumptions

41 documentation The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] ifrs-full ActuarialGainsLossesArisingFromChangesInF inancialAssumptionsNetOfTaxDefinedBenefit Plans Montetary, duration, credit label Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans IAS 19.135 b Common practice

42 documentation The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions] ifrs-full ActuarialGainsLossesArisingFromExperience AdjustmentsBeforeTaxDefinedBenefitPlans Montetary, duration, credit label Actuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans IAS 19.135 b Common practice

43 documentation The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments] ifrs-full ActuarialGainsLossesArisingFromExperience AdjustmentsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments IAS 19.141 c Common practice negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from experience adjustments documentation The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)] ifrs-full ActuarialGainsLossesArisingFromExperience AdjustmentsNetOfTaxDefinedBenefitPlans Montetary, duration, credit label Actuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plans IAS 19.135 b Common practice

44 documentation The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments] ifrs-full ActuarialPresentValueOfPromisedRetirement Benefits Montetary, instant, credit label Actuarial present value of promised retirement benefits IAS 26.35 d Disclosure documentation The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered. ifrs-full AdditionalAllowanceRecognisedInProfitOrLos sAllowanceAccountForCreditLossesOfFinanci alAssets Montetary, duration label Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Expired 2023-01- 01 IFRS 7.16 Common practice commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets] ifrs-full AdditionalDisclosuresForAmountsRecognised AsOfAcquisitionDateForEachMajorClassOfAs setsAcquiredAndLiabilitiesAssumedAbstract label Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]

45 ifrs-full AdditionalDisclosuresRelatedToRegulatoryDe ferralAccountsAbstract label Additional disclosures related to regulatory deferral accounts [abstract] ifrs-full AdditionalInformationAboutEntityExposureTo Risk Text label Additional information about entity exposure to risk IFRS 7.35 Disclosure documentation Additional information about the entity's exposure to risk when the quantitative data disclosed are unrepresentative. ifrs-full AdditionalInformationAboutInsuranceContract sExplanatory Text block label Additional information about insurance contracts [text block] IFRS 17.94 Disclosure documentation Additional information about insurance contracts necessary to meet the objective of the disclosure requirements in IFRS 17. [Refer: Insurance contracts [domain]] ifrs-full AdditionalInformationAboutNatureAndFinanci alEffectOfBusinessCombination Text label Additional information about nature and financial effect of business combination IFRS 3.63 Disclosure documentation Additional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Total for all business combinations [member]] ifrs-full AdditionalInformationAboutNatureOfAndChan gesInRisksAssociatedWithInterestsInStructure dEntitiesExplanatory Text block label Additional information about nature of and changes in risks associated with interests in structured entities [text block] IFRS 12.B25 Disclosure documentation The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities. ifrs-full AdditionalInformationAboutSharebasedPayme ntArrangements Text block label Additional information about share-based payment arrangements [text block] IFRS 2.52 Disclosure documentation Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Types of share-based payment arrangements [domain]] ifrs-full AdditionalInformationAbstract label Additional information [abstract]

46 ifrs-full AdditionalLiabilitiesContingentLiabilitiesRecog nisedInBusinessCombination Montetary, duration, credit label Additional liabilities, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure totalLabel Total additional liabilities, contingent liabilities recognised in business combination documentation The amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]; Classes of contingent liabilities [domain]] ifrs-full AdditionalLiabilitiesContingentLiabilitiesRecog nisedInBusinessCombinationAbstract label Additional liabilities, contingent liabilities recognised in business combination [abstract] ifrs-full AdditionalPaidinCapital Montetary, instant, credit label Additional paid-in capital IAS 1.55 Common practice documentation The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders. ifrs-full AdditionalPaidinCapitalMember Member label Additional paid-in capital [member] IAS 1.108 Common practice documentation This member stands for amounts received from issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders. ifrs-full AdditionalProvisionsOtherProvisions Montetary, duration, credit label Additional provisions, other provisions IAS 37.84 b Disclosure totalLabel Total additional provisions, other provisions documentation The amount of additional other provisions made. [Refer: Other provisions] ifrs-full AdditionalProvisionsOtherProvisionsAbstract label Additional provisions, other provisions [abstract] ifrs-full AdditionalRecognitionGoodwill label Additional recognition, goodwill

47 Montetary, duration, debit documentation The amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held for sale [member]] IFRS 3.B67 d (ii) Disclos ure ifrs-full AdditionsFromAcquisitionsInvestmentProperty Montetary, duration, debit label Additions from acquisitions, investment property IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosur e documentation The amount of additions to investment property resulting from acquisitions. [Refer: Investment property] ifrs-full AdditionsFromPurchasesBiologicalAssets Montetary, duration, debit label Additions from purchases, biological assets IAS 41.50 b Disclosure documentation The amount of additions to biological assets resulting from purchases. [Refer: Biological assets] ifrs-full AdditionsFromSubsequentExpenditureRecog nisedAsAssetBiologicalAssets Montetary, duration, debit label Additions from subsequent expenditure recognised as asset, biological assets IAS 41.50 Common practice documentation The amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets] ifrs-full AdditionsFromSubsequentExpenditureRecog nisedAsAssetInvestmentProperty Montetary, duration, debit label Additions from subsequent expenditure recognised as asset, investment property IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosur e documentation The amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property] ifrs-full AdditionsInvestmentPropertyAbstract label Additions, investment property [abstract] ifrs-full AdditionsOtherThanThroughBusinessCombin ationsBiologicalAssets Montetary, duration, debit label Additions other than through business combinations, biological assets IAS 41.50 Common practice totalLabel Total additions other than through business combinations, biological assets

48 documentation The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Biological assets] ifrs-full AdditionsOtherThanThroughBusinessCombin ationsBiologicalAssetsAbstract label Additions other than through business combinations, biological assets [abstract] ifrs-full AdditionsOtherThanThroughBusinessCombin ationsIntangibleAssetsOtherThanGoodwill Montetary, duration, debit label Additions other than through business combinations, intangible assets other than goodwill IAS 38.118 e (i) Disclosu re documentation The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill] ifrs-full AdditionsOtherThanThroughBusinessCombin ationsInvestmentProperty Montetary, duration, debit label Additions other than through business combinations, investment property IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosur e totalLabel Total additions other than through business combinations, investment property documentation The amount of additions to investment property other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Investment property] ifrs-full AdditionsOtherThanThroughBusinessCombin ationsPropertyPlantAndEquipment Montetary, duration, debit label Additions other than through business combinations, property, plant and equipment IAS 16.73 e (i) Disclosur e documentation The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] ifrs-full AdditionsOtherThanThroughBusinessCombin ationsPropertyPlantAndEquipmentIncludingRi ghtofuseAssets Montetary, duration, debit label Additions other than through business combinations, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice

49 documentation The amount of additions to property, plant and equipment including right-of-use assets other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets] ifrs-full AdditionsOtherThanThroughBusinessCombin ationsRightofuseAssets Montetary, duration, debit label Additions other than through business combinations, right-of-use assets IAS 16.73 e Common practice documentation The amount of additions to right-of-use assets other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Right-of-use assets] ifrs-full AdditionsToNoncurrentAssets Montetary, duration, debit label Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts IFRS 8.24 b Disclosure, IFRS 8.28 e Disclosure documentation The amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Classes of financial instruments [domain]; Non-current assets] ifrs-full AdditionsToRightofuseAssets Montetary, duration, debit label Additions to right-of-use assets IFRS 16.53 h Disclosure documentation The amount of additions to right-of-use assets. [Refer: Right-of-use assets] ifrs-full AddressOfRegisteredOfficeOfEntity Text label Address of entity's registered office IAS 1.138 a Disclosure documentation The address at which the entity's office is registered. ifrs-full AddressWhereConsolidatedFinancialStateme ntsAreObtainable Text label Address where consolidated financial statements are obtainable IAS 27.16 a Disclosure

50 documentation The address where consolidated financial statements that comply with IFRSs of the entity's ultimate or any intermediate parent are obtainable. [Refer: Consolidated [member]; IFRSs [member]] ifrs-full AdjustedWeightedAverageShares Shares label Weighted average number of ordinary shares used in calculating diluted earnings per share IAS 33.70 b Disclosure documentation The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] ifrs-full AdjustmentsForAmortisationExpense Montetary, duration, debit label Adjustments for amortisation expense IAS 7.20 Common practice documentation Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense] ifrs-full AdjustmentsForAmountsTransferredToInitialC arryingAmountOfHedgedItems (Monetary), duration, debit label Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax Expired 2023-01- 01 IFRS 7.23 e Disclosur negatedLabel e Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax commentaryGuidance This element should be used to tag non-restated comparative information only.

51 documentation The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, net of tax. [Refer: Carrying amount [member]] ifrs-full AdjustmentsForCurrentTaxOfPriorPeriod Montetary, duration, debit label Adjustments for current tax of prior periods IAS 12.80 b Example documentation Adjustments of tax expense (income) recognised in the period for current tax of prior periods. ifrs-full AdjustmentsForDecreaseIncreaseInAccruedIn comeIncludingContractAssets Montetary, duration, debit label Adjustments for decrease (increase) in accrued income including contract assets IAS 7.20 a Common practice totalLabel Total adjustments for decrease (increase) in accrued income including contract assets documentation Adjustments for the decrease (increase) in accrued income including contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income including contract assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInAccruedIn comeIncludingContractAssetsAbstract label Adjustments for decrease (increase) in accrued income including contract assets [abstract] ifrs-full AdjustmentsForDecreaseIncreaseInAccruedIn comeOtherThanContractAssets Montetary, duration, debit label Adjustments for decrease (increase) in accrued income other than contract assets IAS 7.20 a Common practice documentation Adjustments for the decrease (increase) in accrued income other than contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income other than contract assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInBiological Assets Montetary, duration, debit label Adjustments for decrease (increase) in biological assets IAS 7.20 Common practice

52 documentation Adjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInContractA ssets Montetary, duration, debit label Adjustments for decrease (increase) in contract assets IAS 7.20 a Common practice documentation Adjustments for the decrease (increase) in contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInDebtInstr umentsHeld Montetary, duration, debit label Adjustments for decrease (increase) in debt instruments held IAS 7.20 Common practice documentation Adjustments for decrease (increase) in debt instruments held to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Debt instruments held; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInDerivative FinancialAssets Montetary, duration, debit label Adjustments for decrease (increase) in derivative financial assets IAS 7.20 Common practice documentation Adjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInEquityInst rumentsHeld Montetary, duration, debit label Adjustments for decrease (increase) in equity instruments held IAS 7.20 Common practice documentation Adjustments for decrease (increase) in equity instruments held to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Equity instruments held; Profit (loss)]

53 ifrs-full AdjustmentsForDecreaseIncreaseInFinancial AssetsAtFairValueThroughProfitOrLossDesig natedUponInitialRecognitionOrSubsequently Montetary, duration, debit label Adjustments for decrease (increase) in financial assets at fair value through profit or loss, designated upon initial recognition or subsequently IAS 7.20 Common practice documentation Adjustments for decrease (increase) in financial assets at fair value through profit or loss that were designated upon initial recognition or subsequently to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInFinancial AssetsAtFairValueThroughProfitOrLossMand atorilyMeasuredAtFairValue Montetary, duration, debit label Adjustments for decrease (increase) in financial assets at fair value through profit or loss, mandatorily measured at fair value IAS 7.20 Common practice documentation Adjustments for decrease (increase) in financial assets at fair value through profit or loss that are mandatorily measured at fair value to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, mandatorily measured at fair value; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInFinancial AssetsHeldForTrading Montetary, duration, debit label Adjustments for decrease (increase) in financial assets held for trading IAS 7.20 Common practice documentation Adjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified as held for trading; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInFinancial AssetsMeasuredAtAmortisedCost Montetary, duration, debit label Adjustments for decrease (increase) in financial assets measured at amortised cost IAS 7.20 Common practice

54 documentation Adjustments for decrease (increase) in financial assets measured at amortised cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at amortised cost; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInFinancial AssetsMeasuredAtFairValueThroughOtherCo mprehensiveIncome Montetary, duration, debit label Adjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income IAS 7.20 Common practice documentation Adjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through other comprehensive income; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInFinancial AssetsMeasuredAtFairValueThroughProfitOrL oss Montetary, duration, debit label Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss IAS 7.20 Common practice documentation Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInInventorie s Montetary, duration, debit label Adjustments for decrease (increase) in inventories IAS 7.20 a Common practice documentation Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInLoansAnd Advances Montetary, duration, debit label Adjustments for decrease (increase) in loans and advances IAS 7.20 Common practice

55 documentation Adjustments for decrease (increase) in loans and advances to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInLoansAnd AdvancesToBanks Montetary, duration, debit label Adjustments for decrease (increase) in loans and advances to banks IAS 7.20 Common practice documentation Adjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to banks; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInLoansAnd AdvancesToCentralBanks Montetary, duration, debit label Adjustments for decrease (increase) in loans and advances to central banks IAS 7.20 Common practice documentation Adjustments for decrease (increase) in loans and advances to central banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to central banks; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInLoansAnd AdvancesToCustomers Montetary, duration, debit label Adjustments for decrease (increase) in loans and advances to customers IAS 7.20 Common practice documentation Adjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to customers; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInOtherAss ets Montetary, duration, debit label Adjustments for decrease (increase) in other assets IAS 7.20 Common practice documentation Adjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInOtherCurr entAssets Montetary, duration, debit label Adjustments for decrease (increase) in other current assets IAS 7.20 Common practice

56 documentation Adjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInOtherFina ncialAssets Montetary, duration, debit label Adjustments for decrease (increase) in other financial assets IAS 7.20 Common practice documentation Adjustments for decrease (increase) in financial assets that the entity does not separately disclose in the same statement or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInOtherOpe ratingReceivables Montetary, duration, debit label Adjustments for decrease (increase) in other operating receivables IAS 7.20 a Common practice documentation Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInPrepaidE xpenses Montetary, duration, debit label Adjustments for decrease (increase) in prepaid expenses IAS 7.20 Common practice documentation Adjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Current prepaid expenses; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInReverseR epurchaseAgreementsAndCashCollateralOnS ecuritiesBorrowed Montetary, duration, debit label Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed IAS 7.20 Common practice documentation Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Reverse repurchase agreements and cash collateral on securities borrowed; Profit (loss)]

57 ifrs-full AdjustmentsForDecreaseIncreaseInTradeAcc ountReceivable Montetary, duration, debit label Adjustments for decrease (increase) in trade accounts receivable IAS 7.20 a Common practice documentation Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInTradeAnd OtherReceivables Montetary, duration, debit label Adjustments for decrease (increase) in trade and other receivables IAS 7.20 Common practice documentation Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)] ifrs-full AdjustmentsForDeferredTaxExpense Montetary, duration, debit label Adjustments for deferred tax expense IAS 7.20 Common practice documentation Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)] ifrs-full AdjustmentsForDeferredTaxOfPriorPeriods Montetary, duration, debit label Adjustments for deferred tax of prior periods IAS 12.80 Common practice documentation Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods. ifrs-full AdjustmentsForDepreciationAndAmortisation Expense Montetary, duration, debit label Adjustments for depreciation and amortisation expense IAS 7.20 b Common practice documentation Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)] ifrs-full AdjustmentsForDepreciationAndAmortisation ExpenseAndImpairmentLossReversalOfImpai rmentLossRecognisedInProfitOrLoss Montetary, duration, debit label Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss IAS 7.20 Common practice

58 documentation Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)] ifrs-full AdjustmentsForDepreciationExpense Montetary, duration, debit label Adjustments for depreciation expense IAS 7.20 Common practice documentation Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsForDividendIncome Montetary, duration, credit label Adjustments for dividend income IAS 7.20 Common practice documentation Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)] ifrs-full AdjustmentsForFairValueGainsLosses Montetary, duration, debit label Adjustments for fair value losses (gains) IAS 7.20 b Common practice documentation Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsForFinanceCosts Montetary, duration, debit label Adjustments for finance costs IAS 7.20 c Common practice documentation Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)] ifrs-full AdjustmentsForFinanceIncome Montetary, duration, credit label Adjustments for finance income IAS 7.20 Common practice documentation Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)] ifrs-full AdjustmentsForFinanceIncomeCost label Adjustments for finance income (cost)

59 Montetary, duration, credit documentation Adjustments for net finance income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income (cost); Profit (loss)] IAS 7.20 Common practice ifrs-full AdjustmentsForGainLossOnDisposalOfInvest mentsInSubsidiariesJointVenturesAndAssocia tes Montetary, duration, credit label Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates IAS 7.20 Common practice documentation Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; Profit (loss)] ifrs-full AdjustmentsForGainLossOnDisposalsPropert yPlantAndEquipment Montetary, duration, credit label Adjustments for gain (loss) on disposals, property, plant and equipment IAS 7.20 Common practice documentation Adjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment] ifrs-full AdjustmentsForGainsLossesOnChangeInFair ValueLessCostsToSellBiologicalAssets Montetary, duration, credit label Adjustments for gains (losses) on change in fair value less costs to sell, biological assets IAS 7.20 Common practice documentation Adjustments for gains (losses) on changes in the fair value less costs to sell of biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)] ifrs-full AdjustmentsForGainsLossesOnChangeInFair ValueOfDerivatives Montetary, duration, credit label Adjustments for gains (losses) on change in fair value of derivatives IAS 7.20 Common practice

60 documentation Adjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)] ifrs-full AdjustmentsForGainsLossesOnChangeInFair ValueOfFinancialAssets Montetary, duration, credit label Adjustments for gains (losses) on change in fair value of financial assets IAS 7.20 Common practice documentation Adjustments for gains (losses) on changes in the fair value of financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. ifrs-full AdjustmentsForGainsLossesOnChangeInFair ValueOfFinancialLiabilities Montetary, duration, credit label Adjustments for gains (losses) on change in fair value of financial liabilities IAS 7.20 Common practice documentation Adjustments for gains (losses) on changes in the fair value of financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. ifrs-full AdjustmentsForGainsLossesOnDisposalOfFin ancialAssets Montetary, duration, credit label Adjustments for gains (losses) on disposal of financial assets IAS 7.20 Common practice documentation Adjustments for gains (losses) on disposals of financial assets in the scope of IFRS 9 to reconcile profit (loss) to net cash flow from (used in) operating activities. ifrs-full AdjustmentsForGainsLossesOnFairValueAdju stmentInvestmentProperty Montetary, duration, credit label Adjustments for gains (losses) on fair value adjustment, investment property IAS 7.20 Common practice documentation Adjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment property; Profit (loss)] ifrs-full AdjustmentsForImpairmentLossesReversalOfI mpairmentLossesRecognisedInProfitOrLossFi nancialAssets Montetary, duration, debit label Adjustments for impairment losses (reversal of impairment losses) recognised in profit or loss, financial assets IAS 7.20 Common practice

61 documentation Adjustments for impairment losses (reversal of impairment losses) on financial assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full AdjustmentsForImpairmentLossRecognisedIn ProfitOrLossGoodwill Montetary, duration, debit label Adjustments for impairment loss recognised in profit or loss, goodwill IAS 7.20 Common practice documentation Adjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss] ifrs-full AdjustmentsForImpairmentLossReversalOfIm pairmentLossRecognisedInProfitOrLoss Montetary, duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss IAS 7.20 b Common practice documentation Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full AdjustmentsForImpairmentLossReversalOfIm pairmentLossRecognisedInProfitOrLossExplor ationAndEvaluationAssets Montetary, duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets IAS 7.20 Common practice documentation Adjustments for impairment loss (reversal of impairment loss) on exploration and evaluation assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]

62 ifrs-full AdjustmentsForImpairmentLossReversalOfIm pairmentLossRecognisedInProfitOrLossInvent ories Montetary, duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories IAS 7.20 Common practice documentation Adjustments for impairment loss (reversal of impairment loss) on inventories recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full AdjustmentsForImpairmentLossReversalOfIm pairmentLossRecognisedInProfitOrLossLoans AndAdvances Montetary, duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances IAS 7.20 Common practice documentation Adjustments for impairment loss (reversal of impairment loss) on loans and advances recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full AdjustmentsForImpairmentLossReversalOfIm pairmentLossRecognisedInProfitOrLossPrope rtyPlantAndEquipment Montetary, duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment IAS 7.20 Common practice documentation Adjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment] ifrs-full AdjustmentsForImpairmentLossReversalOfIm pairmentLossRecognisedInProfitOrLossTrade AndOtherReceivables Montetary, duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables IAS 7.20 Common practice

63 documentation Adjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full AdjustmentsForIncomeTaxExpense Montetary, duration, debit label Adjustments for income tax expense IAS 7.35 Disclosure documentation Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInContractLi abilities Montetary, duration, debit label Adjustments for increase (decrease) in contract liabilities IAS 7.20 a Common practice documentation Adjustments for the increase (decrease) in contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInDebtInstr umentsIssued Montetary, duration, debit label Adjustments for increase (decrease) in debt instruments issued IAS 7.20 Common practice documentation Adjustments for increase (decrease) in debt instruments issued to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Debt instruments issued; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInDeferredI ncomeIncludingContractLiabilities Montetary, duration, debit label Adjustments for increase (decrease) in deferred income including contract liabilities IAS 7.20 a Common practice totalLabel Total adjustments for increase (decrease) in deferred income including contract liabilities

64 documentation Adjustments for the increase (decrease) in deferred income including contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income including contract liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInDeferredI ncomeIncludingContractLiabilitiesAbstract label Adjustments for increase (decrease) in deferred income including contract liabilities [abstract] ifrs-full AdjustmentsForIncreaseDecreaseInDeferredI ncomeOtherThanContractLiabilities Montetary, duration, debit label Adjustments for increase (decrease) in deferred income other than contract liabilities IAS 7.20 a Common practice documentation Adjustments for the increase (decrease) in deferred income other than contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income other than contract liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInDeposits Montetary, duration, debit label Adjustments for increase (decrease) in deposits IAS 7.20 Common practice documentation Adjustments for increase (decrease) in deposit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposit liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInDepositsF romBanks Montetary, duration, debit label Adjustments for increase (decrease) in deposits from banks IAS 7.20 Common practice documentation Adjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInDepositsF romCustomers Montetary, duration, debit label Adjustments for increase (decrease) in deposits from customers IAS 7.20 Common practice

65 documentation Adjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from customers; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInDerivative FinancialLiabilities Montetary, duration, debit label Adjustments for increase (decrease) in derivative financial liabilities IAS 7.20 Common practice documentation Adjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInEmployee BenefitLiabilities Montetary, duration, debit label Adjustments for increase (decrease) in employee benefit liabilities IAS 7.20 Common practice documentation Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInFinancialL iabilitiesAtFairValueThroughProfitOrLossDesi gnatedUponInitialRecognitionOrSubsequently Montetary, duration, debit label Adjustments for increase (decrease) in financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IAS 7.20 Common practice documentation Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss that were designated upon initial recognition or subsequently to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInFinancialL iabilitiesHeldForTrading Montetary, duration, debit label Adjustments for increase (decrease) in financial liabilities held for trading IAS 7.20 Common practice

66 documentation Adjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInFinancialL iabilitiesMeasuredAtAmortisedCost Montetary, duration, debit label Adjustments for increase (decrease) in financial liabilities measured at amortised cost IAS 7.20 Common practice documentation Adjustments for increase (decrease) in financial liabilities measured at amortised cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at amortised cost; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInFinancialL iabilitiesMeasuredAtFairValueThroughProfitOr Loss Montetary, duration, debit label Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss IAS 7.20 Common practice documentation Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInInsurance ReinsuranceAndInvestmentContractLiabilities Montetary, duration, debit label Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities IAS 7.20 Common practice documentation Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInOtherCurr entLiabilities Montetary, duration, debit label Adjustments for increase (decrease) in other current liabilities IAS 7.20 Common practice

67 documentation Adjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInOtherFina ncialLiabilities Montetary, duration, debit label Adjustments for increase (decrease) in other financial liabilities IAS 7.20 Common practice documentation Adjustments for increase (decrease) in financial liabilities that the entity does not separately disclose in the same statement or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInOtherLiab ilities Montetary, duration, debit label Adjustments for increase (decrease) in other liabilities IAS 7.20 Common practice documentation Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInOtherOpe ratingPayables Montetary, duration, debit label Adjustments for increase (decrease) in other operating payables IAS 7.20 a Common practice documentation Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInRepurcha seAgreementsAndCashCollateralOnSecurities Lent Montetary, duration, debit label Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent IAS 7.20 Common practice documentation Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Repurchase agreements and cash collateral on securities lent; Profit (loss)]

68 ifrs-full AdjustmentsForIncreaseDecreaseInTradeAcc ountPayable Montetary, duration, debit label Adjustments for increase (decrease) in trade accounts payable IAS 7.20 a Common practice documentation Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInTradeAnd OtherPayables Montetary, duration, debit label Adjustments for increase (decrease) in trade and other payables IAS 7.20 Common practice documentation Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)] ifrs-full AdjustmentsForIncreaseInOtherProvisionsAris ingFromPassageOfTime Montetary, duration, debit label Adjustments for increase in other provisions arising from passage of time IAS 7.20 Common practice documentation Adjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Classes of other provisions [domain]] ifrs-full AdjustmentsForInterestExpense Montetary, duration, debit label Adjustments for interest expense IAS 7.20 Common practice documentation Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)] ifrs-full AdjustmentsForInterestIncome Montetary, duration, credit label Adjustments for interest income IAS 7.20 Common practice documentation Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)] ifrs-full AdjustmentsForLossesGainsOnDisposalOfNo ncurrentAssets Montetary, duration, debit label Adjustments for losses (gains) on disposal of non￾current assets IAS 7.14 Common practice

69 documentation Adjustments for losses (gains) on disposal of non￾current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)] ifrs-full AdjustmentsForProvisions Montetary, duration, debit label Adjustments for provisions IAS 7.20 b Common practice documentation Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)] ifrs-full AdjustmentsForReconcileProfitLoss Montetary, duration, debit label Adjustments to reconcile profit (loss) IAS 7.20 Disclosure totalLabel Total adjustments to reconcile profit (loss) documentation Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsForReconcileProfitLossAbstract label Adjustments to reconcile profit (loss) [abstract] ifrs-full AdjustmentsForSharebasedPayments Montetary, duration, debit label Adjustments for share-based payments IAS 7.20 b Common practice documentation Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsForUndistributedProfitsOfAssocia tes (Monetary), duration, credit label Adjustments for undistributed profits of associates IAS 7.20 b Common practice negatedLabel Adjustments for undistributed profits of associates documentation Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Total for all associates [member]; Profit (loss)] ifrs-full AdjustmentsForUndistributedProfitsOfInvestm entsAccountedForUsingEquityMethod Montetary, duration, credit label Adjustments for undistributed profits of investments accounted for using equity method IAS 7.20 Common practice

70 documentation Adjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)] ifrs-full AdjustmentsForUnrealisedForeignExchangeL ossesGains Montetary, duration, debit label Adjustments for unrealised foreign exchange losses (gains) IAS 7 - A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 b Common practice documentation Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsToProfitLossForInterestAndDivide ndsOnEquityInstrumentsOtherThanPreferenc eSharesAndParticipatingEquityInstruments (Monetary), duration, debit label Adjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instruments IAS 33.70 a Common practice negatedLabel Adjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instruments documentation The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings (loss) resulting from interest and dividends on equity instruments other than preference shares and participating equity instruments. ifrs-full AdjustmentsToReconcileProfitLossAttributabl eToOwnersOfParentToNumeratorUsedInCalc ulatingBasicEarningsPerShare (Monetary), duration, debit label Adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share IAS 33.70 a Disclosure negatedTotalLabel Total adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share

71 documentation The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings per share. It represents the aggregate of the reconciliation amounts for all classes of instruments that affect basic earnings per share. ifrs-full AdjustmentsToReconcileProfitLossOtherThan ChangesInWorkingCapital Montetary, duration, debit label Adjustments to reconcile profit (loss) other than changes in working capital IAS 7.20 Common practice documentation Adjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsToReconcileProfitLossToNumerat orUsedInCalculatingBasicEarningsPerShareA bstract label Adjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share [abstract] ifrs-full AdjustmentsToReconcileProfitLossToNumerat orUsedInCalculatingEarningsPerShareAbstra ct label Adjustments to reconcile profit (loss) to numerator used in calculating earnings per share [abstract] ifrs-full AdjustmentToCarryingAmountsReportedUnde rPreviousGAAP Montetary, instant, debit label Aggregate adjustment to carrying amounts of investments reported under previous GAAP IFRS 1.31 c Disclosure documentation The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity's first IFRS financial statements. [Refer: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]

72 ifrs-full AdjustmentToMidmarketConsensusPriceMea surementInputMember Member label Adjustment to mid-market consensus price, measurement input [member] IFRS 13.B36 c Example documentation This member stands for an adjustment to mid￾market consensus price, used as a measurement input. ifrs-full AdjustmentToProfitLossForPreferenceShareD ividends (Monetary), duration, debit label Adjustment to profit (loss) for preference share dividends IAS 33 - Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example) Example, IAS 33.70 a Example negatedLabel Adjustment to profit (loss) for preference share dividends documentation Adjustment to profit (loss) for non-participating preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Preference shares [member]; Profit (loss)] ifrs-full AdministrationCostsNotReflectedInReturnOnP lanAssetsDefinedBenefitPlans Montetary, duration, debit label Administration costs not reflected in return on plan assets, defined benefit plans IAS 19.135 b Common practice documentation The amount of administration costs in the current period related to defined benefit plans that are not reflected in the return on plan assets. [Refer: Administrative expenses; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets; Return on plan assets excluding interest income or expense, net of tax, defined benefit plans; Return on plan assets excluding interest income or expense, before tax, defined benefit plans] ifrs-full AdministrativeExpense (Monetary), duration, debit label Administrative expenses IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vi) Disclosur negatedLabel Administrative expenses e

73 documentation The amount of expenses that the entity classifies as being administrative. ifrs-full Advances Montetary, instant, credit label Advances received, representing contract liabilities for performance obligations satisfied at point in time IAS 1.55 Common practice, IAS 1.78 Common practice documentation The amount of advances received representing contract liabilities for performance obligations satisfied at a point in time. [Refer: Contract liabilities; Performance obligations satisfied at point in time [member]] ifrs-full AdvertisingExpense Montetary, duration, debit label Advertising expense IAS 1.112 c Common practice documentation The amount of expense arising from advertising. ifrs-full AggregateAdjustmentToCarryingValueReport edUnderPreviousGAAPMember Member label Aggregate adjustment to carrying amounts reported under previous GAAP [member] IFRS 1.30 b Disclosure documentation This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]] ifrs-full AggregateContinuingAndDiscontinuedOperati onsMember Member label Aggregate continuing and discontinued operations [member] IFRS 5 - Presentation and disclosure Disclosure documentation This member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations, unless line item indicates otherwise [member]] ifrs-full AggregateDifferenceBetweenFairValueAtInitia lRecognitionAndAmountDeterminedUsingValu ationTechniqueYetToBeRecognised Montetary, instant label Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Disclosure periodEndLabel Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at end of period

74 periodStartLabel Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at beginning of period documentation The aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Classes of financial instruments [domain]] ifrs-full AggregatedIndividuallyImmaterialAssociatesM ember Member label Aggregated individually immaterial associates [member] IFRS 12.21 c (ii) Disclosu re documentation This member stands for the aggregation of associates that are individually immaterial. [Refer: Total for all associates [member]] ifrs-full AggregatedIndividuallyImmaterialBusinessCo mbinationsMember Member label Aggregated individually immaterial business combinations [member] IFRS 3.B65 Disclosure documentation This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Total for all business combinations [member]] ifrs-full AggregatedIndividuallyImmaterialJointVenture sMember Member label Aggregated individually immaterial joint ventures [member] IFRS 12.21 c (i) Disclosu re documentation This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Total for all joint ventures [member]] ifrs-full AggregateNotSignificantIndividualAssetsOrCa shgeneratingUnitsMember Member label Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member] IAS 36.135 Disclosure documentation This member stands for the aggregate of cash￾generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Total for all cash￾generating units [member]; Goodwill; Intangible assets other than goodwill] ifrs-full AggregateOfFairValuesMember Member [default] label Aggregate of fair values [member] IFRS 1.30 a Disclosure

75 documentation This member stands for the aggregate of fair values. It also represents the standard value for the 'Fair value as deemed cost' axis if no other member is used. ifrs-full AgriculturalProduceByGroupAxis Axis label Agricultural produce by group [axis] IAS 41.46 b (ii) Common practice documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full AgriculturalProduceByGroupDomain Domain [default] label Agricultural produce by group [domain] IAS 41.46 b (ii) Common practice documentation This member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the 'Agricultural produce by group' axis if no other member is used. [Refer: Current agricultural produce] ifrs-full Aircraft Montetary, instant, debit label Aircraft IAS 16.37 e Example documentation The amount of property, plant and equipment representing aircraft used in the entity's operations. ifrs-full AircraftMember Member label Aircraft [member] IAS 16.37 e Example documentation This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment] ifrs-full AirportLandingRightsMember Member label Airport landing rights [member] IAS 38.119 Common practice documentation This member stands for airport landing rights. ifrs-full AllOtherSegmentsMember Member label All other segments [member] IFRS 15.115 Disclosure, IFRS 8.16 Disclosure documentation This member stands for business activities and operating segments that are not reportable. ifrs-full AllowanceAccountForCreditLossesOfFinancia lAssets Montetary, instant, credit label Allowance account for credit losses of financial assets Expired 2023-01- 01 IFRS 7.16 Disclosure

76 periodEndLabel Allowance account for credit losses of financial assets at end of period periodStartLabel Allowance account for credit losses of financial assets at beginning of period commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] ifrs-full AllowanceForCreditLossesMember Member label Allowance for credit losses [member] IAS 12.81 g Common practice documentation This member stands for an allowance account used to record impairments to financial assets due to credit losses. ifrs-full AllTypesOfDepositaryReceiptsMember Member label All types of depositary receipts [member] IAS 1.112 c Common practice documentation This member stands for all types of depositary receipts. ifrs-full AmortisationAssetsRecognisedFromCostsInc urredToObtainOrFulfilContractsWithCustomer s Montetary, duration, debit label Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers IFRS 15.128 b Disclosur e documentation The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense] ifrs-full AmortisationExpense Montetary, duration, debit label Amortisation expense IAS 1.112 c Common practice documentation The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. ifrs-full AmortisationIntangibleAssetsOtherThanGood will (Monetary), duration label Amortisation, intangible assets other than goodwill IAS 38.118 e (vi) Disclos ure negatedLabel Amortisation, intangible assets other than goodwill

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

78 documentation The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] ifrs-full AmortisationMethodIntangibleAssetsOtherTha nGoodwill Text label Amortisation method, intangible assets other than goodwill IAS 38.118 b Disclosure documentation The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense] ifrs-full AmortisationMethodIntangibleAssetsOtherTha nGoodwillCategorical List label Amortisation method, intangible assets other than goodwill, categorical IAS 38.118 b Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates which amortisation method is used for intangible assets other than goodwill with finite useful lives. ifrs-full AmortisationRateIntangibleAssetsOtherThan Goodwill Percent label Amortisation rate, intangible assets other than goodwill IAS 38.118 a Disclosure documentation The amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full AmountByWhichFinancialAssetsRelatedCredit DerivativesOrSimilarInstrumentsMitigateMaxi mumExposureToCreditRisk Montetary, instant label Amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk IFRS 7.9 b Disclosure

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

80 documentation The amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Derivatives [member]; Maximum exposure to credit risk; Financial assets] ifrs-full AmountByWhichLoansOrReceivablesRelated CreditDerivativesOrSimilarInstrumentsMitigate MaximumExposureToCreditRisk Montetary, instant label Amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk Expired 2023-01- 01 IFRS 7.9 b Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk; Derivatives [member]] ifrs-full AmountByWhichRegulatoryDeferralAccountCr editBalanceHasBeenReducedBecauseItIsNoL ongerFullyReversible Montetary, instant, debit label Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible IFRS 14.36 Disclosure documentation The amount by which a regulatory deferral account credit balance has been reduced because it is no longer fully reversible. [Refer: Regulatory deferral account credit balances] ifrs-full AmountByWhichRegulatoryDeferralAccountD ebitBalanceHasBeenReducedBecauseItIsNoL ongerFullyRecoverable Montetary, instant, credit label Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable IFRS 14.36 Disclosure documentation The amount by which a regulatory deferral account debit balance has been reduced because it is no longer fully recoverable. [Refer: Regulatory deferral account debit balances]

81 ifrs-full AmountByWhichUnitsRecoverableAmountExc eedsItsCarryingAmount Montetary, instant, debit label Amount by which unit's recoverable amount exceeds its carrying amount IAS 36.134 f (i) Disclosur e, IAS 36.135 e (i) Disclosu re documentation The amount by which a cash-generating unit's (group of units') recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Total for all cash-generating units [member]] ifrs-full AmountByWhichValueAssignedToKeyAssum ptionMustChangeInOrderForUnitsRecoverabl eAmountToBeEqualToCarryingAmount Decimal, instant label Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount IAS 36.134 f (iii) Disclosu re, IAS 36.135 e (iii) Disclos ure documentation The amount by which value that has been assigned to a key assumption must change in order for a unit's recoverable amount to be equal to its carrying amount. [Refer: Carrying amount [member]] ifrs-full AmountIncurredByEntityForProvisionOfKeyM anagementPersonnelServicesProvidedBySep arateManagementEntity Montetary, duration, debit label Amount incurred by entity for provision of key management personnel services provided by separate management entity IAS 24.18A Disclosure documentation The amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer: Key management personnel of entity or parent [member]; Separate management entities [domain]] ifrs-full AmountOfReclassificationsOrChangesInPrese ntation Montetary, duration label Amount of reclassifications or changes in presentation IAS 1.41 b Disclosure documentation The amount that is reclassified when the entity changes classification or presentation in its financial statements. ifrs-full AmountPresentedInOtherComprehensiveInco meRealisedAtDerecognition Montetary, duration label Amount presented in other comprehensive income realised at derecognition of financial liability IFRS 7.10 d Disclosure

82 documentation The amount presented in other comprehensive income that was realised at derecognition of financial liabilities designated at fair value through profit or loss. [Refer: Other comprehensive income] ifrs-full AmountRecognisedInOtherComprehensiveInc omeAndAccumulatedInEquityRelatingToNonc urrentAssetsOrDisposalGroupsHeldForSale Montetary, instant, credit label Amount recognised in other comprehensive income and accumulated in equity relating to non￾current assets or disposal groups held for sale IFRS 5 - Example 12 Example, IFRS 5.38 Disclosure documentation The amount recognised in other comprehensive income and accumulated in equity, relating to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other reserves; Other comprehensive income; Disposal groups classified as held for sale [member]] ifrs-full AmountRecognisedInOtherComprehensiveInc omeAndAccumulatedInEquityRelatingToNonc urrentAssetsOrDisposalGroupsHeldForSaleM ember Member label Amount recognised in other comprehensive income and accumulated in equity relating to non￾current assets or disposal groups held for sale [member] IFRS 5 - Example 12 Example, IFRS 5.38 Disclosure documentation This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income] ifrs-full AmountRecognisedInProfitOrLossForReportin gPeriodToReflectChangesInLeasePaymentsT hatAriseFromRentConcessionsOccurringAsDi rectConsequenceOfCovid19PandemicToWhic hLesseeAppliedPracticalExpedientInParagrap h46AOfIFRS16 Montetary, duration, credit label Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16 IFRS 16.60A b Disclosur e

83 commentaryGuidance A positive XBRL value should be used to indicate when the amount represents a change that reduces the lease payments. documentation The amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions occurring as a direct consequence of the covid-19 pandemic, to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16. ifrs-full AmountRemovedFromReserveOfCashFlowH edgesAndIncludedInInitialCostOrOtherCarryin gAmountOfNonfinancialAssetLiabilityOrFirmC ommitmentForWhichFairValueHedgeAccounti ngIsApplied (Monetary), duration, debit label Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied IFRS 7.24E a Disclosure, IFRS 9.6.5.11 d (i) Disclo sure negatedLabel Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied documentation The amount removed from reserve of cash flow hedges and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of cash flow hedges] ifrs-full AmountRemovedFromReserveOfChangeInVa lueOfForeignCurrencyBasisSpreadsAndInclud edInInitialCostOrOtherCarryingAmountOfNonf inancialAssetLiabilityOrFirmCommitmentForW hichFairValueHedgeAccountingIsApplied (Monetary), duration, debit label Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non￾financial asset (liability) or firm commitment for which fair value hedge accounting is applied IFRS 9.6.5.16 Disclosure negatedLabel Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non￾financial asset (liability) or firm commitment for which fair value hedge accounting is applied

84 documentation The amount removed from reserve of change in value of foreign currency basis spreads and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of foreign currency basis spreads] ifrs-full AmountRemovedFromReserveOfChangeInVa lueOfForwardElementsOfForwardContractsAn dIncludedInInitialCostOrOtherCarryingAmount OfNonfinancialAssetLiabilityOrFirmCommitme ntForWhichFairValueHedgeAccountingIsAppli ed (Monetary), duration, debit label Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied IFRS 9.6.5.16 Disclosure negatedLabel Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied documentation The amount removed from reserve of change in value of forward elements of forward contracts and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of forward elements of forward contracts] ifrs-full AmountRemovedFromReserveOfChangeInVa lueOfTimeValueOfOptionsAndIncludedInInitial CostOrOtherCarryingAmountOfNonfinancialA ssetLiabilityOrFirmCommitmentForWhichFair ValueHedgeAccountingIsApplied (Monetary), duration, debit label Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied IFRS 9.6.5.15 b (i) Disclo sure negatedLabel Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

85 documentation The amount removed from reserve of change in value of time value of options and included in the initial cost or other carrying amount of a non￾financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of time value of options] ifrs-full AmountsPayableOnDemandThatAriseFromC ontractsWithinScopeOfIFRS17 Montetary, instant, credit label Amounts payable on demand that arise from contracts within scope of IFRS 17 IFRS 17.132 c Disclosur e documentation The amounts payable on demand that arise from contracts within the scope of IFRS 17. ifrs-full AmountsPayableRelatedPartyTransactions Montetary, instant, credit label Amounts payable, related party transactions IAS 24.18 b Disclosure, IAS 24.20 Disclosure documentation The amounts payable resulting from related party transactions. [Refer: Total for all related parties [member]] ifrs-full AmountsPayableToTransfereeInRespectOfTr ansferredAssets Montetary, instant, credit label Other amounts payable to transferee in respect of transferred assets IFRS 7.42E d Disclosure documentation The amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets] ifrs-full AmountsPresentedInFinancialStatementsAre NotEntirelyComparable True/False label Amounts presented in financial statements are not entirely comparable IAS 1.36 b Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

86 documentation Indicates (true false) whether the amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year. ifrs-full AmountsReceivableRelatedPartyTransactions Montetary, instant, debit label Amounts receivable, related party transactions IAS 24.18 b Disclosure, IAS 24.20 Disclosure documentation The amounts receivable resulting from related party transactions. [Refer: Total for all related parties [member]] ifrs-full AmountsRecognisedAsOfAcquisitionDateFor EachMajorClassOfAssetsAcquiredAndLiabiliti esAssumedAbstract label Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] ifrs-full AmountsRecognisedForTransactionRecognis edSeparatelyFromAcquisitionOfAssetsAndAs sumptionOfLiabilitiesInBusinessCombination Montetary, duration label Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 l (iii) Disclos ure documentation The amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] ifrs-full AmountsRemovedFromEquityAndAdjustedAg ainstFairValueOfFinancialAssetsOnReclassifi cationOutOfFairValueThroughOtherComprehe nsiveIncomeMeasurementCategoryBeforeTax (Monetary), duration, debit label Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax IFRS 9.5.6.5 Disclosure negatedLabel Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax

87 documentation The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, before tax. [Refer: Financial assets] ifrs-full AmountsRemovedFromEquityAndAdjustedAg ainstFairValueOfFinancialAssetsOnReclassifi cationOutOfFairValueThroughOtherComprehe nsiveIncomeMeasurementCategoryNetOfTax (Monetary), duration, debit label Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax IFRS 9.5.6.5 Disclosure negatedLabel Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax documentation The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, net of tax. [Refer: Financial assets] ifrs-full AmountsRemovedFromEquityAndIncludedInC arryingAmountOfNonfinancialAssetLiabilityWh oseAcquisitionOrIncurrenceWasHedgedHighl yProbableForecastTransactionBeforeTax (Monetary), duration, debit label Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax Expired 2023-01- 01 IFRS 7.23 e Disclosur negatedLabel e Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax commentaryGuidance This element should be used to tag non-restated comparative information only.

88 documentation The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, before tax. [Refer: Carrying amount [member]] ifrs-full AmountsSubjectToEnforceableMasterNetting ArrangementOrSimilarAgreementNotSetOffAg ainstFinancialAssets (Monetary), instant, credit label Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets IFRS 7.13C d Disclosure negatedTotalLabel Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets documentation The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial assets. [Refer: Financial assets] ifrs-full AmountsSubjectToEnforceableMasterNetting ArrangementOrSimilarAgreementNotSetOffAg ainstFinancialAssetsAbstract label Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract] ifrs-full AmountsSubjectToEnforceableMasterNetting ArrangementOrSimilarAgreementNotSetOffAg ainstFinancialLiabilities (Monetary), instant, debit label Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities IFRS 7.13C d Disclosure negatedTotalLabel Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities documentation The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial liabilities. [Refer: Financial liabilities]

89 ifrs-full AmountsSubjectToEnforceableMasterNetting ArrangementOrSimilarAgreementNotSetOffAg ainstFinancialLiabilitiesAbstract label Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract] ifrs-full AnalysisOfAgeOfFinancialAssetsThatArePast DueButNotImpaired Text block label Analysis of age of financial assets that are past due but not impaired [text block] Expired 2023-01- 01 IFRS 7.37 a Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets] ifrs-full AnalysisOfCreditExposuresUsingExternalCre ditGradingSystemExplanatory Text block label Analysis of credit exposures using external credit grading system [text block] Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG23 a Examp le commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; Total for all external credit grades [member]] ifrs-full AnalysisOfCreditExposuresUsingInternalCredi tGradingSystemExplanatory Text block label Analysis of credit exposures using internal credit grading system [text block] Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG23 a Examp le commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Total for all internal credit grades [member]] ifrs-full AnalysisOfFinancialAssetsThatAreIndividually DeterminedToBeImpaired Text block label Analysis of financial assets that are individually determined to be impaired [text block] Expired 2023-01- 01 IFRS 7.37 b Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only.

90 documentation Analysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets] ifrs-full AnalysisOfIncomeAndExpenseAbstract label Analysis of income and expense [abstract] ifrs-full AnnouncementOfPlanToDiscontinueOperatio nMember Member label Announcement of plan to discontinue operation [member] IAS 10.22 b Example documentation This member stands for the announcement of a plan to discontinue an operation. ifrs-full AnnouncingOrCommencingImplementationOf MajorRestructuringMember Member label Announcing or commencing implementation of major restructuring [member] IAS 10.22 e Example documentation This member stands for announcing or commencing implementation of major restructuring. ifrs-full ApplicableTaxRate Percent label Applicable tax rate IAS 12.81 c (ii) Disclosur e documentation The applicable income tax rate. ifrs-full AreaOfLandUsedForAgriculture Area label Area of land used for agriculture IAS 41.46 b (i) Common practice documentation The area of land used for agriculture by the entity. ifrs-full AssetbackedDebtInstrumentsHeld Montetary, instant, debit label Asset-backed debt instruments held IAS 1.112 c Common practice documentation The amount of debt instruments held, including instruments called debt securities, that are backed by underlying assets. [Refer: Debt instruments held] ifrs-full AssetbackedFinancingsMember Member label Asset-backed financings [member] IFRS 12.B23 b Example documentation This member stands for asset-backed financings. ifrs-full AssetbackedSecuritiesAmountContributedToF airValueOfPlanAssets Montetary, instant, debit label Asset-backed securities, amount contributed to fair value of plan assets IAS 19.142 g Example

91 documentation The amount securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full AssetbackedSecuritiesPercentageContributed ToFairValueOfPlanAssets Percent label Asset-backed securities, percentage contributed to fair value of plan assets IAS 19.142 g Common practice documentation The percentage securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Asset-backed securities, amount contributed to fair value of plan assets] ifrs-full AssetRecognisedForExpectedReimbursement ContingentLiabilitiesInBusinessCombination Montetary, instant, debit label Asset recognised for expected reimbursement, contingent liabilities in business combination IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure documentation The amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Expected reimbursement, contingent liabilities in business combination; Total for all business combinations [member]] ifrs-full AssetRecognisedForExpectedReimbursement OtherProvisions Montetary, instant, debit label Asset recognised for expected reimbursement, other provisions IAS 37.85 c Disclosure documentation The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions] ifrs-full Assets Montetary, instant, debit label Assets IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, periodEndLabel Assets at end of period periodStartLabel Assets at beginning of period

92 totalLabel Total assets IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure documentation The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. ifrs-full AssetsAbstract label Assets [abstract] ifrs-full AssetsAcquiredByWayOfGovernmentGrantAn dInitiallyRecognisedAtFairValueAreMeasured AfterRecognitionUnderCostModelOrRevaluati onModel List label Assets acquired by way of government grant and initially recognised at fair value are measured after recognition under cost model or revaluation model IAS 38.122 c (iii) Disclos ure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. ifrs-full AssetsAndLiabilitiesAxis Axis label Assets and liabilities [axis] IAS 1.125 Disclosure, Effective 2025-01- 01 IAS 21.A19 c Disclosu re documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full AssetsAndLiabilitiesClassifiedAsHeldForSale Axis Axis label Assets and liabilities classified as held for sale [axis] IFRS 5.38 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full AssetsAndLiabilitiesClassifiedAsHeldForSale Member Member label Assets and liabilities classified as held for sale [member] IFRS 5.38 Disclosure

93 documentation This member stands for assets and liabilities that are classified as held for sale. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] ifrs-full AssetsAndLiabilitiesDomain Domain [default] label Assets and liabilities [domain] IAS 1.125 Disclosure, Effective 2025-01- 01 IAS 21.A19 c Disclosu re documentation This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis if no other member is used. [Refer: Assets; Liabilities] ifrs-full AssetsAndLiabilitiesNotClassifiedAsHeldForS aleMember Member [default] label Assets and liabilities not classified as held for sale [member] IFRS 5.38 Disclosure documentation This member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value for the 'Assets and liabilities classified as held for sale' axis if no other member is used. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] ifrs-full AssetsAndRegulatoryDeferralAccountDebitBa lances Montetary, instant, debit label Assets and regulatory deferral account debit balances IFRS 14.21 Disclosure documentation The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances] ifrs-full AssetsArisingFromExplorationForAndEvaluati onOfMineralResources Montetary, instant, debit label Assets arising from exploration for and evaluation of mineral resources IFRS 6.24 b Disclosure

94 documentation The amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. ifrs-full AssetsForInsuranceAcquisitionCashFlows Montetary, duration, debit label Assets for insurance acquisition cash flows IFRS 17.105A Disclosure , IFRS 17.109A Disclosure periodEndLabel Assets for insurance acquisition cash flows at end of period periodStartLabel Assets for insurance acquisition cash flows at beginning of period documentation The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [domain]] ifrs-full AssetsHeldAsCollateralPermittedToBeSoldOr RepledgedAtFairValue Montetary, instant, debit label Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value IFRS 7.15 a Disclosure

95 documentation The fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]] ifrs-full AssetsHeldToHedgeLiabilitiesArisingFromFin ancingActivitiesMember Member label Assets held to hedge liabilities arising from financing activities [member] IAS 7 - C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example documentation This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities] ifrs-full AssetsLessCurrentLiabilities Montetary, instant, debit label Assets less current liabilities IAS 1.55 Common practice netLabel Assets less current liabilities documentation The amount of assets less the amount of current liabilities. ifrs-full AssetsLessCurrentLiabilitiesAbstract label Assets less current liabilities [abstract] ifrs-full AssetsLiabilitiesOfBenefitPlan Montetary, instant, credit label Assets (liabilities) of benefit plan IAS 26.35 a Disclosure periodEndLabel Net assets available for benefits at end of period periodStartLabel Net assets available for benefits at beginning of period documentation The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits. ifrs-full AssetsObtained Montetary, instant, debit label Assets obtained by taking possession of collateral or calling on other credit enhancements IFRS 7.38 a Disclosure documentation The amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]] ifrs-full AssetsOfBenefitPlan label Assets of benefit plan

96 Montetary, instant, debit documentation The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [domain]] IAS 26.35 a (i) Disclosur e ifrs-full AssetsOtherThanCashOrCashEquivalentsInS ubsidiaryOrBusinessesAcquiredOrDisposed2 013 Montetary, duration, debit label Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed IAS 7.40 d Disclosure documentation The amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]] ifrs-full AssetsRecognisedFromCostsToObtainOrFulfil ContractsWithCustomers Montetary, instant, debit label Assets recognised from costs to obtain or fulfil contracts with customers IFRS 15.128 a Disclosur e documentation The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify. ifrs-full AssetsRecognisedInEntitysFinancialStatemen tsInRelationToStructuredEntities Montetary, instant, debit label Assets recognised in entity's financial statements in relation to structured entities IFRS 12.29 a Disclosure documentation The amount of assets recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Assets; Total for all unconsolidated structured entities [member]] ifrs-full AssetsSoldOrRepledgedAsCollateralAtFairVal ue Montetary, instant, debit label Collateral sold or repledged in absence of default by owner of collateral, at fair value IFRS 7.15 b Disclosure documentation The fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]

97 ifrs-full AssetsThatEntityContinuesToRecognise Montetary, instant, debit label Assets that entity continues to recognise IFRS 7.42D e Disclosure documentation The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets] ifrs-full AssetsThatEntityContinuesToRecogniseToExt entOfContinuingInvolvement Montetary, instant, debit label Assets that entity continues to recognise to extent of continuing involvement IFRS 7.42D f Disclosure documentation The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets] ifrs-full AssetsToWhichSignificantRestrictionsApply Montetary, instant, debit label Assets to which significant restrictions apply IFRS 12.13 c Disclosure documentation The amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity's ability to access or use the assets. ifrs-full AssetsTransferredToStructuredEntitiesAtTime OfTransfer Montetary, duration, credit label Assets transferred to structured entities, at time of transfer IFRS 12.27 c Disclosure documentation The amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Total for all unconsolidated structured entities [member]] ifrs-full AssetsWithSignificantRiskOfMaterialAdjustme ntsWithinNextFinancialYear Montetary, instant, debit label Assets with significant risk of material adjustments within next financial year IAS 1.125 b Disclosure documentation The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year. ifrs-full AssociatedLiabilitiesThatEntityContinuesToRe cognise Montetary, instant, credit label Associated liabilities that entity continues to recognise IFRS 7.42D e Disclosure documentation The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]

98 ifrs-full AssociatedLiabilitiesThatEntityContinuesToRe cogniseToExtentOfContinuingInvolvement Montetary, instant, credit label Associated liabilities that entity continues to recognise to extent of continuing involvement IFRS 7.42D f Disclosure documentation The amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets] ifrs-full AssociatesMember Member label Total for all associates [member] IAS 24.19 d Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure documentation This member stands for the entities over which the investor has significant influence. ifrs-full AtCostMember Member label At cost [member] IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure, IAS 41.55 Disclosure documentation This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs. ifrs-full AtCostOrInAccordanceWithIFRS16WithinFair ValueModelMember Member label At cost or in accordance with IFRS 16 within fair value model [member] IAS 40.78 Disclosure documentation This member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]] ifrs-full AtFairValueMember Member label At fair value [member] IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 12.21 b (i) Disclosu re, IFRS 13.93 a Disclosure documentation This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ifrs-full AttributionOfExpensesByNatureToTheirFuncti onAxis Axis label Attribution of expenses by nature to their function [axis] IAS 1.104 Common practice,

99 commentaryGuidance The element name and standard label of any extension member of this axis should be aligned with the element name and label of an equivalent IFRS Taxonomy line item when such a line item exists. The only difference is that the name and labels of extension members include the term ‘member’ whereas the name and labels of line items do not include this term. IAS 1.112 c Common practice documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full AttributionOfExpensesByNatureToTheirFuncti onDomain Domain [default] label Attribution of expenses by nature to their function [domain] IAS 1.104 Common practice, IAS 1.112 c Common practice documentation This member stands for the standard value of the ‘Attribution of expenses by nature to their function' axis if no other member is used. ifrs-full AuditorsRemuneration Montetary, duration, debit label Auditor's remuneration IAS 1.112 c Common practice totalLabel Total auditor's remuneration documentation The amount of fees paid or payable to the entity's auditors. ifrs-full AuditorsRemunerationAbstract label Auditor's remuneration [abstract] ifrs-full AuditorsRemunerationForAuditServices Montetary, duration, debit label Auditor's remuneration for audit services IAS 1.112 c Common practice documentation The amount of fees paid or payable to the entity's auditors for auditing services. ifrs-full AuditorsRemunerationForOtherServices Montetary, duration, debit label Auditor's remuneration for other services IAS 1.112 c Common practice documentation The amount of fees paid or payable to the entity's auditors for services that the entity does not separately disclose in the same statement or note. ifrs-full AuditorsRemunerationForTaxServices Montetary, duration, debit label Auditor's remuneration for tax services IAS 1.112 c Common practice documentation The amount of fees paid or payable to the entity's auditors for tax services.

100 ifrs-full AuthorisedCapitalCommitmentsButNotContra ctedFor Montetary, instant, credit label Authorised capital commitments but not contracted for IAS 1.112 c Common practice documentation The amount of capital commitments that have been authorised by the entity, but for which the entity has not entered into a contract. [Refer: Capital commitments] ifrs-full AvailableforsaleFinancialAssetsAbstract label Available-for-sale financial assets [abstract] ifrs-full AverageEffectiveTaxRate Percent label Average effective tax rate IAS 12.81 c (ii) Disclosur e totalLabel Total average effective tax rate documentation The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] ifrs-full AverageForeignExchangeRate Decimal, duration label Average foreign exchange rate IAS 1.112 c Common practice documentation The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies. ifrs-full AverageNumberOfEmployees Decimal, duration label Average number of employees IAS 1.112 c Common practice documentation The average number of personnel employed by the entity during a period. ifrs-full AveragePriceOfHedgingInstrument Decimal, instant label Average price of hedging instrument IFRS 7.23B b Disclosure documentation The average price of a hedging instrument. [Refer: Hedging instruments [domain]] ifrs-full AverageRateOfHedgingInstrument Percent label Average rate of hedging instrument IFRS 7.23B b Disclosure documentation The average rate of a hedging instrument. [Refer: Hedging instruments [domain]] ifrs-full BalancesOnCurrentAccountsFromCustomers Montetary, instant, credit label Balances on current accounts from customers IAS 1.112 c Common practice documentation The amount of balances in customers' current accounts held by the entity.

101 ifrs-full BalancesOnDemandDepositsFromCustomers Montetary, instant, credit label Balances on demand deposits from customers IAS 1.112 c Common practice documentation The amount of balances in customers' demand deposits held by the entity. ifrs-full BalancesOnOtherDepositsFromCustomers Montetary, instant, credit label Balances on other deposits from customers IAS 1.112 c Common practice documentation The amount of balances in customers' deposit accounts held by the entity that the entity does not separately disclose in the same statement or note. ifrs-full BalancesOnTermDepositsFromCustomers Montetary, instant, credit label Balances on term deposits from customers IAS 1.112 c Common practice documentation The amount of balances in customers' term deposits held by the entity. ifrs-full BalancesWithBanks Montetary, instant, debit label Balances with banks IAS 7.45 Common practice documentation The amount of cash balances held at banks. ifrs-full BankAcceptanceAssets Montetary, instant, debit label Bank acceptance assets IAS 1.55 Common practice documentation The amount of bank acceptances recognised as assets. ifrs-full BankAcceptanceLiabilities Montetary, instant, credit label Bank acceptance liabilities IAS 1.55 Common practice documentation The amount of bank acceptances recognised as liabilities. ifrs-full BankAndSimilarCharges Montetary, duration, debit label Bank and similar charges IAS 1.112 c Common practice documentation The amount of bank and similar charges recognised by the entity as an expense. ifrs-full BankBalancesAtCentralBanksOtherThanMan datoryReserveDeposits Montetary, instant, debit label Bank balances at central banks other than mandatory reserve deposits IAS 1.112 c Common practice documentation The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks] ifrs-full BankBorrowingsUndiscountedCashFlows Montetary, instant, credit label Bank borrowings, undiscounted cash flows IFRS 7.B11D Example, IFRS 7.IG31A Example documentation The amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]

102 ifrs-full BankDebtInstrumentsHeld Montetary, instant, debit label Bank debt instruments held IAS 1.112 c Common practice documentation The amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a bank. [Refer: Debt instruments held] ifrs-full BankingArrangementsClassifiedAsCashEquiv alents Montetary, instant, debit label Other banking arrangements, classified as cash equivalents IAS 7.45 Common practice documentation A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents] ifrs-full BankOverdraftsClassifiedAsCashEquivalents (Monetary), instant, credit label Bank overdrafts IAS 7.45 Common practice negatedLabel Bank overdrafts documentation The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents] ifrs-full BasicEarningsLossPerInstrumentFromContin uingOperationsParticipatingEquityInstruments OtherThanOrdinaryShares Per share label Basic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares IAS 33.A14 Common practice documentation Basic earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations, unless line item indicates otherwise [member]] ifrs-full BasicEarningsLossPerInstrumentFromDiscont inuedOperationsParticipatingEquityInstrument sOtherThanOrdinaryShares Per share label Basic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares IAS 33.A14 Common practice

103 documentation Basic earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]] ifrs-full BasicEarningsLossPerInstrumentParticipating EquityInstrumentsOtherThanOrdinaryShares Per share label Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares IAS 33.A14 Common practice totalLabel Total basic earnings (loss) per instrument, participating equity instruments other than ordinary shares documentation Basic earnings (loss) per share for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. ifrs-full BasicEarningsLossPerShare Per share label Basic earnings (loss) per share IAS 33.66 Disclosure, IAS 33.67 Disclosure totalLabel Total basic earnings (loss) per share commentaryGuidance The reported value should be tagged twice, with both this element and the element ‘Diluted earnings (loss) per share’ when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). ifrs-full BasicEarningsLossPerShareFromContinuing Operations Per share label Basic earnings (loss) per share from continuing operations IAS 33.66 Disclosure, IAS 33.67 Disclosure

104 commentaryGuidance The reported value should be tagged twice, with both this element and the element ‘Diluted earnings (loss) per share from continuing operations' when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations, unless line item indicates otherwise [member]] ifrs-full BasicEarningsLossPerShareFromContinuing OperationsIncludingNetMovementInRegulator yDeferralAccountBalancesAndNetMovementI nRelatedDeferredTax Per share label Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax IAS 33.67 Disclosure, IFRS 14.26 Disclosure commentaryGuidance The reported value should be tagged twice, with both this element and the element 'Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation Basic earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations, unless line item indicates otherwise [member]]

105 ifrs-full BasicEarningsLossPerShareFromDiscontinue dOperations Per share label Basic earnings (loss) per share from discontinued operations IAS 33.67 Disclosure, IAS 33.68 Disclosure commentaryGuidance The reported value should be tagged twice, with both this element and the element ‘Diluted earnings (loss) per share from discontinued operations' when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]] ifrs-full BasicEarningsLossPerShareFromDiscontinue dOperationsIncludingNetMovementInRegulato ryDeferralAccountBalancesAndNetMovementI nRelatedDeferredTax Per share label Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax IAS 33.67 Disclosure, IFRS 14.26 Disclosure commentaryGuidance The reported value should be tagged twice, with both this element and the element 'Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

106 documentation Basic earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]] ifrs-full BasicEarningsLossPerShareIncludingNetMov ementInRegulatoryDeferralAccountBalancesA ndNetMovementInRelatedDeferredTax Per share label Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax IAS 33.67 Disclosure, IFRS 14.26 Disclosure commentaryGuidance The reported value should be tagged twice, with both this element and the element 'Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation Basic earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] ifrs-full BasicEarningsPerShareAbstract label Basic earnings per share [abstract] ifrs-full BasisForAttributingRevenuesFromExternalCu stomersToIndividualCountries Text label Description of basis for attributing revenues from external customers to individual countries IFRS 8.33 a Disclosure

107 documentation The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue] ifrs-full BearerBiologicalAssetsMember Member label Bearer biological assets [member] IAS 41.43 Example documentation This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]] ifrs-full BearerPlants Montetary, instant, debit label Bearer plants IAS 16.37 i Example documentation The amount of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment] ifrs-full BearerPlantsMember Member label Bearer plants [member] IAS 16.37 i Example documentation This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment] ifrs-full BenefitsPaidOrPayable (Monetary), duration, debit label Benefits paid or payable IAS 26.35 b (v) Disclosur e negatedLabel Benefits paid or payable

108 documentation The amount of benefits paid or payable for retirement benefit plans. ifrs-full BestEstimateAtAcquisitionDateOfContractual CashFlowsNotExpectedToBeCollectedForAcq uiredReceivables Montetary, instant, debit label Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables IFRS 3.B64 h (iii) Disclos ure documentation The best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Total for all business combinations [member]] ifrs-full BiologicalAssets Montetary, instant, debit label Biological assets IAS 1.54 f Disclosure, IAS 41.43 Example, IAS 41.50 Disclosure periodEndLabel Biological assets at end of period periodStartLabel Biological assets at beginning of period documentation The amount of living animals or plants recognised as assets. ifrs-full BiologicalAssetsAxis Axis label Biological assets [axis] IAS 41.50 Common practice documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full BiologicalAssetsByAgeAxis Axis label Biological assets by age [axis] IAS 41.43 Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full BiologicalAssetsByAgeDomain Domain [default] label Biological assets by age [domain] IAS 41.43 Example documentation This member stands for all biological assets when disaggregated by age. It also represents the standard value for the 'Biological assets by age' axis if no other member is used. [Refer: Biological assets] ifrs-full BiologicalAssetsByGroupAxis Axis label Biological assets by group [axis] IAS 41.41 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

109 ifrs-full BiologicalAssetsByGroupDomain Domain [default] label Biological assets by group [domain] IAS 41.41 Disclosure documentation This member stands for all biological assets when disaggregated by group. It also represents the standard value for the 'Biological assets by group' axis if no other member is used. [Refer: Biological assets] ifrs-full BiologicalAssetsByTypeAxis Axis label Biological assets by type [axis] IAS 41.43 Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full BiologicalAssetsByTypeDomain Domain [default] label Biological assets by type [domain] IAS 41.43 Example documentation This member stands for all biological assets when disaggregated by type. It also represents the standard value for the 'Biological assets by type' axis if no other member is used. [Refer: Biological assets] ifrs-full BiologicalAssetsDomain Domain [default] label Biological assets [domain] IAS 41.50 Common practice documentation This member stands for living animals or plants. It also represents the standard value for the 'Biological assets' axis if no other member is used. ifrs-full BiologicalAssetsPledgedAsSecurityForLiabiliti es Montetary, instant, debit label Biological assets pledged as security for liabilities IAS 41.49 a Disclosure documentation The amount of biological assets pledged as security for liabilities. [Refer: Biological assets] ifrs-full BiologicalAssetsWhoseTitleIsRestricted Montetary, instant, debit label Biological assets whose title is restricted IAS 41.49 a Disclosure documentation The amount of biological assets whose title is restricted. [Refer: Biological assets] ifrs-full BondsIssued Montetary, instant, credit label Bonds issued IAS 1.112 c Common practice documentation The amount of bonds issued by the entity. ifrs-full BondsIssuedUndiscountedCashFlows label Bonds issued, undiscounted cash flows

110 Montetary, instant, credit documentation The amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued] IFRS 7.B11D Example, IFRS 7.IG31A Example ifrs-full BorrowingCostsAbstract label Borrowing costs [abstract] ifrs-full BorrowingCostsCapitalised Montetary, duration label Borrowing costs capitalised IAS 23.26 a Disclosure

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

112 documentation The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset. ifrs-full BorrowingCostsIncurred Montetary, duration label Borrowing costs incurred IAS 1.112 c Common practice totalLabel Total borrowing costs incurred

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

114 ifrs-full BorrowingCostsRecognisedAsExpense Montetary, duration, debit label Borrowing costs recognised as expense IAS 1.112 c Common practice documentation The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense. ifrs-full Borrowings Montetary, instant, credit label Borrowings IAS 1.55 Common practice totalLabel Total borrowings documentation The amount of outstanding funds that the entity is obligated to repay. ifrs-full BorrowingsAbstract label Borrowings [abstract] ifrs-full BorrowingsAdjustmentToInterestRateBasis Percent label Borrowings, adjustment to interest rate basis IFRS 7.7 Common practice documentation The adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings] ifrs-full BorrowingsByNameAxis Axis label Borrowings by name [axis] IFRS 7.7 Common practice documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full BorrowingsByNameDomain Domain [default] label Borrowings by name [domain] IFRS 7.7 Common practice documentation This member stands for all borrowings when disaggregated by name. It also represents the standard value for the 'Borrowings by name' axis if no other member is used. [Refer: Borrowings] ifrs-full BorrowingsByTypeAbstract label Borrowings, by type [abstract] ifrs-full BorrowingsInterestRate Percent label Borrowings, interest rate IFRS 7.7 Common practice documentation The interest rate on borrowings. [Refer: Borrowings] ifrs-full BorrowingsInterestRateBasis Text label Borrowings, interest rate basis IFRS 7.7 Common practice documentation The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]

115 ifrs-full BorrowingsMaturity Text label Borrowings, maturity IFRS 7.7 Common practice documentation The maturity of borrowings. [Refer: Borrowings] ifrs-full BorrowingsOriginalCurrency Text label Borrowings, original currency IFRS 7.7 Common practice documentation The currency in which the borrowings are denominated. [Refer: Borrowings] ifrs-full BorrowingsRecognisedAsOfAcquisitionDate (Monetary), instant, credit label Borrowings recognised as of acquisition date IFRS 3.B64 i Common practice negatedLabel Borrowings recognised as of acquisition date documentation The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Total for all business combinations [member]] ifrs-full BottomOfRangeMember Member label Bottom of range [member] IAS 7.44H b (iii) Disclosu re, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice documentation This member stands for the bottom of a range. ifrs-full BrandNames Montetary, instant, debit label Brand names IAS 38.119 a Example documentation The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill] ifrs-full BrandNamesMember Member label Brand names [member] IAS 38.119 a Example

116 documentation This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill] ifrs-full BreachesWhichPermittedLenderToDemandAc celeratedRepaymentWereRemediedOrTerms OfLoansPayableWereRenegotiatedBeforeFin ancialStatementsWereAuthorisedForIssue True/False label Breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue IFRS 7.19 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue. ifrs-full BroadcastingRightsMember Member label Broadcasting rights [member] IAS 38.119 Common practice documentation This member stands for broadcasting rights. ifrs-full BrokerageFeeExpense (Monetary), duration, debit label Brokerage fee expense IAS 1.112 c Common negatedLabel Brokerage fee expense practice documentation The amount of expense recognised for brokerage fees charged to the entity. ifrs-full BrokerageFeeIncome Montetary, duration, credit label Brokerage fee income IAS 1.112 c Common practice documentation The amount of income recognised for brokerage fees charged by the entity.

117 ifrs-full Buildings Montetary, instant, debit label Buildings IAS 16.37 Common practice documentation The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment] ifrs-full BuildingsMember Member label Buildings [member] IAS 16.37 Common practice documentation This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment] ifrs-full BusinessCombinationsAxis Axis label Business combinations [axis] IFRS 3.B64 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full BusinessCombinationsDomain Domain [default] label Business combinations [domain] IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure documentation This member stands for the standard value for the 'Business combinations' axis if no other member is used. ifrs-full BusinessCombinationsMember Member label Total for all business combinations [member] IFRS 3.B64 Disclosure documentation This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS 3. ifrs-full CancellationOfTreasuryShares Montetary, duration, credit label Cancellation of treasury shares IAS 1.106 d Common practice documentation The amount of treasury stock cancelled during the period. [Refer: Treasury shares] ifrs-full CapitalCommitments Montetary, instant, credit label Capital commitments IAS 1.112 c Common practice totalLabel Total capital commitments documentation The amount of future capital expenditures that the entity is committed to make.

118 ifrs-full CapitalCommitmentsAbstract label Capital commitments [abstract] ifrs-full CapitalisationRateMeasurementInputMember Member label Capitalisation rate, measurement input [member] IFRS 13.93 d Example, IFRS 13.IE63 Example documentation This member stands for a capitalisation rate used as a measurement input. ifrs-full CapitalisationRateOfBorrowingCostsEligibleF orCapitalisation Percent label Capitalisation rate of borrowing costs eligible for capitalisation IAS 23.26 b Disclosure documentation The weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings] ifrs-full CapitalisedDevelopmentExpenditureMember Member label Capitalised development expenditure [member] IAS 38.119 Common practice

119 documentation This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible asset during its development. ifrs-full CapitalRedemptionReserve Montetary, instant, credit label Capital redemption reserve IAS 1.55 Common practice documentation A component of equity representing the reserve for the redemption of the entity's own shares. ifrs-full CapitalRedemptionReserveMember Member label Capital redemption reserve [member] IAS 1.108 Common practice documentation This member stands for a component of equity representing the reserve for the redemption of the entity's own shares. ifrs-full CapitalRequirementsAxis Axis label Capital requirements [axis] IAS 1.136 Disclosure

120 documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CapitalRequirementsDomain Domain [default] label Capital requirements [domain] IAS 1.136 Disclosure documentation This member stands for capital requirements that the entity is subject to. It also represents the standard value for the 'Capital requirements' axis if no other member is used. ifrs-full CapitalReserve Montetary, instant, credit label Capital reserve IAS 1.55 Common practice documentation A component of equity representing the capital reserves. ifrs-full CapitalReserveMember Member label Capital reserve [member] IAS 1.108 Common practice documentation This member stands for a component of equity representing capital reserves. ifrs-full CarryingAmountAccumulatedDepreciationAm ortisationAndImpairmentAndGrossCarryingA mountAxis Axis label Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] IAS 16.73 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 c Disclosure, IAS 38.118 e Disclosure, IAS 40.76 Disclosure, IAS 40.79 c Disclosure, IAS 40.79 d Disclosure, IAS 41.50 Disclosure, IAS 41.54 f Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CarryingAmountMember Member [default] label Carrying amount [member]

121 documentation This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss] IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure, IAS 41.50 Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure ifrs-full CarryingAmountOfAssetsAffectedByCurrency NotBeingExchangeable Montetary, instant, debit label Carrying amount of assets affected by currency not being exchangeable Effective 2025-01- 01 IAS 21.A19 c Disclosu re documentation The carrying amount of assets affected by a currency not being exchangeable into another currency. ifrs-full CarryingAmountOfAssetsExposedToRisk Montetary, instant, debit label Carrying amount of assets exposed to risk Effective 2025-01- 01 IAS 21.A19 f Disclosu documentation re The carrying amount of assets exposed to risk because a currency is not exchangeable into another currency. ifrs-full CarryingAmountOfLiabilitiesAffectedByCurren cyNotBeingExchangeable Montetary, instant, credit label Carrying amount of liabilities affected by currency not being exchangeable Effective 2025-01- 01 IAS 21.A19 c Disclosu re documentation The carrying amount of liabilities affected by a currency not being exchangeable into another currency. ifrs-full CarryingAmountOfLiabilitiesExposedToRisk Montetary, instant, credit label Carrying amount of liabilities exposed to risk Effective 2025-01- 01 IAS 21.A19 f Disclosu documentation re The carrying amount of liabilities exposed to risk because a currency is not exchangeable into another currency. ifrs-full CarryingAmountOfNoncurrentLiabilitiesWithC ovenants Montetary, instant, credit label Carrying amount of non-current liabilities with covenants IAS 1.76ZA a Disclosure

122 documentation The carrying amount of a non-current liability with covenants arising from a loan arrangement for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period. ifrs-full CarryingAmountsDeterminedUnderPreviousG AAPWereAllocatedIfEntityUsesExemptionInIF RS1D8Ab True/False label Carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b) IFRS 1.31A Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets. ifrs-full CarryingAmountsWereDeterminedUnderPrevi ousGAAPIfEntityUsesExemptionInIFRS1D8B True/False label Carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B IFRS 1.31B Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation. ifrs-full Cash label Cash

123 Montetary, instant, debit totalLabel Total cash IAS 7.45 Common practice documentation The amount of cash on hand and demand deposits. [Refer: Cash on hand] ifrs-full CashAbstract label Cash [abstract] ifrs-full CashAdvancesAndLoansFromRelatedParties Montetary, duration, debit label Cash advances and loans from related parties IAS 7.17 Common practice documentation The cash inflow from advances and loans from related parties. [Refer: Total for all related parties [member]] ifrs-full CashAdvancesAndLoansMadeToOtherParties ClassifiedAsInvestingActivities (Monetary), duration, credit label Cash advances and loans made to other parties, classified as investing activities IAS 7.16 e Example negatedTerseLabel Cash advances and loans made to other parties documentation The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities. ifrs-full CashAdvancesAndLoansMadeToRelatedParti es Montetary, duration, credit label Cash advances and loans made to related parties IAS 7.16 Common practice documentation The cash outflow for loans and advances made to related parties. [Refer: Total for all related parties [member]] ifrs-full CashAndBankBalancesAtCentralBanks Montetary, instant, debit label Cash and bank balances at central banks IAS 1.55 Common practice documentation The amount of cash and bank balances held at central banks. ifrs-full CashAndCashEquivalents Montetary, instant, debit label Cash and cash equivalents IAS 1.54 i Disclosure, IAS 7.45 Disclosure, IFRS 12.B13 a Disclosur e periodEndLabel Cash and cash equivalents at end of period periodStartLabel Cash and cash equivalents at beginning of period totalLabel Total cash and cash equivalents

124 documentation The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] ifrs-full CashAndCashEquivalentsAbstract label Cash and cash equivalents [abstract] ifrs-full CashAndCashEquivalentsAmountContributed ToFairValueOfPlanAssets Montetary, instant, debit label Cash and cash equivalents, amount contributed to fair value of plan assets IAS 19.142 a Example documentation The amount cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full CashAndCashEquivalentsClassifiedAsPartOf DisposalGroupHeldForSale Montetary, instant, debit label Cash and cash equivalents classified as part of disposal group held for sale IAS 7.45 Common practice documentation The amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]] ifrs-full CashAndCashEquivalentsHeldByEntityUnavai lableForUseByGroup Montetary, instant, debit label Cash and cash equivalents held by entity unavailable for use by group IAS 7.48 Disclosure documentation The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents] ifrs-full CashAndCashEquivalentsIfDifferentFromStat ementOfFinancialPosition Montetary, instant, debit label Cash and cash equivalents if different from statement of financial position IAS 7.45 Common practice totalLabel Total cash and cash equivalents if different from statement of financial position

125 documentation The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents] ifrs-full CashAndCashEquivalentsIfDifferentFromStat ementOfFinancialPositionAbstract label Cash and cash equivalents if different from statement of financial position [abstract] ifrs-full CashAndCashEquivalentsInSubsidiaryOrBusi nessesAcquiredOrDisposed2013 Montetary, duration, debit label Cash and cash equivalents in subsidiary or businesses acquired or disposed IAS 7.40 c Disclosure documentation The amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]; Cash and cash equivalents] ifrs-full CashAndCashEquivalentsPercentageContribu tedToFairValueOfPlanAssets Percent label Cash and cash equivalents, percentage contributed to fair value of plan assets IAS 19.142 a Common practice documentation The percentage cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Cash and cash equivalents, amount contributed to fair value of plan assets] ifrs-full CashAndCashEquivalentsRecognisedAsOfAc quisitionDate Montetary, instant, debit label Cash and cash equivalents recognised as of acquisition date IFRS 3.B64 i Common practice documentation The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Total for all business combinations [member]] ifrs-full CashCollateralPledgedSubjectToEnforceable MasterNettingArrangementOrSimilarAgreeme ntNotSetOffAgainstFinancialLiabilities (Monetary), instant, debit label Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities IFRS 7.13C d (ii) Exampl e, IFRS 7.IG40D Example

126 negatedLabel Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities documentation The amount of cash collateral pledged that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial liabilities. [Refer: Financial liabilities] ifrs-full CashCollateralReceivedSubjectToEnforceabl eMasterNettingArrangementOrSimilarAgreem entNotSetOffAgainstFinancialAssets (Monetary), instant, credit label Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets IFRS 7.13C d (ii) Exampl e, IFRS 7.IG40D Example negatedLabel Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets documentation The amount of cash collateral received that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial assets. [Refer: Financial assets] ifrs-full CashEquivalents Montetary, instant, debit label Cash equivalents IAS 7.45 Common practice totalLabel Total cash equivalents documentation The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. ifrs-full CashEquivalentsAbstract label Cash equivalents [abstract] ifrs-full CashFlowHedgesAbstract label Cash flow hedges [abstract] ifrs-full CashFlowHedgesMember Member label Cash flow hedges [member]

127 documentation This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Types of hedges [domain]] IAS 39.86 b Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure ifrs-full CashFlowsFromContinuingAndDiscontinuedO perationsAbstract label Cash flows from continuing and discontinued operations [abstract] ifrs-full CashFlowsFromLosingControlOfSubsidiaries OrOtherBusinessesClassifiedAsInvestingActiv ities Montetary, duration, debit label Cash flows from losing control of subsidiaries or other businesses, classified as investing activities IAS 7.39 Disclosure terseLabel Cash flows from losing control of subsidiaries or other businesses documentation The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Total for all subsidiaries [member]] ifrs-full CashFlowsFromUsedInDecreaseIncreaseInR estrictedCashAndCashEquivalents Montetary, duration, debit label Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents IAS 7.16 Common practice documentation The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] ifrs-full CashFlowsFromUsedInDecreaseIncreaseInS horttermDepositsAndInvestments Montetary, duration, debit label Cash flows from (used in) decrease (increase) in short-term deposits and investments IAS 7.16 Common practice documentation The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.

128 ifrs-full CashFlowsFromUsedInExplorationForAndEva luationOfMineralResourcesClassifiedAsInvesti ngActivities Montetary, duration, debit label Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities IFRS 6.24 b Disclosure documentation The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as investing activities. ifrs-full CashFlowsFromUsedInExplorationForAndEva luationOfMineralResourcesClassifiedAsOpera tingActivities Montetary, duration, debit label Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities IFRS 6.24 b Disclosure documentation The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as operating activities. ifrs-full CashFlowsFromUsedInFinancingActivities Montetary, duration, debit label Cash flows from (used in) financing activities IAS 7.10 Disclosure, IAS 7.50 d Disclosure netLabel Net cash flows from (used in) financing activities documentation The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity, from continuing and discontinued operations. ifrs-full CashFlowsFromUsedInFinancingActivitiesAbs tract label Cash flows from (used in) financing activities [abstract]

129 ifrs-full CashFlowsFromUsedInFinancingActivitiesCo ntinuingOperations Montetary, duration, debit label Cash flows from (used in) financing activities, continuing operations IFRS 5.33 c Disclosure netLabel Net cash flows from (used in) financing activities, continuing operations documentation The cash flows from (used in) the entity's financing activities, related to continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) financing activities] ifrs-full CashFlowsFromUsedInFinancingActivitiesDis continuedOperations Montetary, duration, debit label Cash flows from (used in) financing activities, discontinued operations IFRS 5.33 c Disclosure netLabel Net cash flows from (used in) financing activities, discontinued operations documentation The cash flows from (used in) the entity's financing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) financing activities] ifrs-full CashFlowsFromUsedInIncreaseDecreaseInC urrentBorrowings Montetary, duration, debit label Cash flows from (used in) increase (decrease) in current borrowings IAS 7.17 Common practice documentation The cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings] ifrs-full CashFlowsFromUsedInIncreasesInOperating Capacity Montetary, duration, debit label Cash flows from (used in) increases in operating capacity IAS 7.50 c Example documentation The aggregate amount of cash flows that represent increases in the entity's ability to execute operating activities (for example, measured by units of output per day). ifrs-full CashFlowsFromUsedInInvestingActivities Montetary, duration, debit label Cash flows from (used in) investing activities IAS 7.10 Disclosure, IAS 7.50 d Disclosure netLabel Net cash flows from (used in) investing activities

130 documentation The cash flows from (used in) investing activities, which are the acquisition and disposal of long￾term assets and other investments not included in cash equivalents, from continuing and discontinued operations. ifrs-full CashFlowsFromUsedInInvestingActivitiesAbst ract label Cash flows from (used in) investing activities [abstract] ifrs-full CashFlowsFromUsedInInvestingActivitiesCont inuingOperations Montetary, duration, debit label Cash flows from (used in) investing activities, continuing operations IFRS 5.33 c Disclosure netLabel Net cash flows from (used in) investing activities, continuing operations documentation The cash flows from (used in) the entity's investing activities, related to continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) investing activities] ifrs-full CashFlowsFromUsedInInvestingActivitiesDisc ontinuedOperations Montetary, duration, debit label Cash flows from (used in) investing activities, discontinued operations IFRS 5.33 c Disclosure netLabel Net cash flows from (used in) investing activities, discontinued operations documentation The cash flows from (used in) the entity's investing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) investing activities] ifrs-full CashFlowsFromUsedInMaintainingOperating Capacity Montetary, duration, debit label Cash flows from (used in) maintaining operating capacity IAS 7.50 c Example documentation The aggregate amount of cash flows that are required to maintain the entity's current ability to execute operating activities (for example, measured by units of output per day). ifrs-full CashFlowsFromUsedInOperatingActivities Montetary, duration label Cash flows from (used in) operating activities IAS 7.10 Disclosure, IAS 7.50 d Disclosure netLabel Net cash flows from (used in) operating activities

131 commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities, from continuing and discontinued operations. [Refer: Revenue] ifrs-full CashFlowsFromUsedInOperatingActivitiesAbs tract label Cash flows from (used in) operating activities [abstract] ifrs-full CashFlowsFromUsedInOperatingActivitiesCo ntinuingOperations Montetary, duration label Cash flows from (used in) operating activities, continuing operations IFRS 5.33 c Disclosure netLabel Net cash flows from (used in) operating activities, continuing operations commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The cash flows from (used in) the entity's operating activities, related to continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) operating activities] ifrs-full CashFlowsFromUsedInOperatingActivitiesDis continuedOperations Montetary, duration label Cash flows from (used in) operating activities, discontinued operations IFRS 5.33 c Disclosure netLabel Net cash flows from (used in) operating activities, discontinued operations

132 commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The cash flows from (used in) the entity's operating activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) operating activities] ifrs-full CashFlowsFromUsedInOperations Montetary, duration label Cash flows from (used in) operations IAS 7 - A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Example netLabel Net cash flows from (used in) operations commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The cash from (used in) the entity's operations. ifrs-full CashFlowsFromUsedInOperationsBeforeCha ngesInWorkingCapital Montetary, duration label Cash flows from (used in) operations before changes in working capital IAS 7 - A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Common practice commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The cash inflow (outflow) from the entity's operations before changes in working capital. ifrs-full CashFlowsUsedInExplorationAndDevelopmen tActivities Montetary, duration, credit label Cash flows used in exploration and development activities IAS 7.16 Common practice documentation The cash outflow for exploration and development activities. ifrs-full CashFlowsUsedInObtainingControlOfSubsidia riesOrOtherBusinessesClassifiedAsInvestingA ctivities (Monetary), duration, credit label Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities IAS 7.39 Disclosure

133 negatedTerseLabel Cash flows used in obtaining control of subsidiaries or other businesses documentation The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Total for all subsidiaries [member]] ifrs-full CashOnHand Montetary, instant, debit label Cash on hand IAS 7.45 Common practice documentation The amount of cash held by the entity. This does not include demand deposits. ifrs-full CashOutflowForLeases Montetary, duration, credit label Cash outflow for leases IFRS 16.53 g Disclosure documentation The cash outflow for leases. ifrs-full CashPaymentsForFutureContractsForwardCo ntractsOptionContractsAndSwapContractsCla ssifiedAsInvestingActivities (Monetary), duration, credit label Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities IAS 7.16 g Example negatedTerseLabel Cash payments for futures contracts, forward contracts, option contracts and swap contracts documentation The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities. ifrs-full CashReceiptsFromFutureContractsForwardC ontractsOptionContractsAndSwapContractsCl assifiedAsInvestingActivities Montetary, duration, debit label Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities IAS 7.16 h Example terseLabel Cash receipts from futures contracts, forward contracts, option contracts and swap contracts

134 documentation The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities. ifrs-full CashReceiptsFromRepaymentOfAdvancesAn dLoansMadeToOtherPartiesClassifiedAsInves tingActivities Montetary, duration, debit label Cash receipts from repayment of advances and loans made to other parties, classified as investing activities IAS 7.16 f Example terseLabel Cash receipts from repayment of advances and loans made to other parties documentation The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities. ifrs-full CashReceiptsFromRepaymentOfAdvancesAn dLoansMadeToRelatedParties Montetary, duration, debit label Cash receipts from repayment of advances and loans made to related parties IAS 7.16 Common practice documentation The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Total for all related parties [member]] ifrs-full CashRepaymentsOfAdvancesAndLoansFrom RelatedParties Montetary, duration, credit label Cash repayments of advances and loans from related parties IAS 7.17 Common practice documentation The cash outflow for repayments of advances and loans from related parties. [Refer: Total for all related parties [member]] ifrs-full CashSettlementMember Member label Cash settlement [member] IFRS 2.45 a Disclosure

135 documentation This member stands for the cash settlement method for a share-based payment transaction. A cash-settled share-based payment transaction is one in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity. ifrs-full CashTransferred Montetary, instant, credit label Cash transferred IFRS 3.B64 f (i) Disclosur e documentation The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] ifrs-full CategoriesOfAssetsRecognisedFromCostsTo ObtainOrFulfilContractsWithCustomersAxis Axis label Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis] IFRS 15.128 a Disclosur e documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CategoriesOfAssetsRecognisedFromCostsTo ObtainOrFulfilContractsWithCustomersDomai n Domain [default] label Categories of assets recognised from costs to obtain or fulfil contracts with customers [domain] IFRS 15.128 a Disclosur e documentation This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the 'Categories of assets recognised from costs to obtain or fulfil contracts with customers' axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] ifrs-full CategoriesOfCurrentFinancialAssetsAbstract label Categories of current financial assets [abstract]

136 ifrs-full CategoriesOfCurrentFinancialLiabilitiesAbstra ct label Categories of current financial liabilities [abstract] ifrs-full CategoriesOfFinancialAssetsAbstract label Categories of financial assets [abstract] ifrs-full CategoriesOfFinancialAssetsAxis Axis label Categories of financial assets [axis] IFRS 7.8 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CategoriesOfFinancialAssetsDomain Domain [default] label Categories of financial assets [domain] IFRS 7.8 Disclosure documentation This member stands for aggregated categories of financial assets. It also represents the standard value for the 'Categories of financial assets' axis if no other member is used. [Refer: Financial assets] ifrs-full CategoriesOfFinancialLiabilitiesAbstract label Categories of financial liabilities [abstract] ifrs-full CategoriesOfFinancialLiabilitiesAxis Axis label Categories of financial liabilities [axis] IFRS 7.8 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CategoriesOfFinancialLiabilitiesDomain Domain [default] label Categories of financial liabilities [domain] IFRS 7.8 Disclosure documentation This member stands for aggregated categories of financial liabilities. It also represents the standard value for the 'Categories of financial liabilities' axis if no other member is used. [Refer: Financial assets] ifrs-full CategoriesOfNoncurrentFinancialAssetsAbstr act label Categories of non-current financial assets [abstract] ifrs-full CategoriesOfNoncurrentFinancialLiabilitiesAb stract label Categories of non-current financial liabilities [abstract] ifrs-full CategoriesOfRelatedPartiesAxis Axis label Categories of related parties [axis] IAS 24.19 Disclosure

137 documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CategoriesOfRelatedPartiesDomain Domain [default] label Categories of related parties [domain] IAS 24.19 Disclosure documentation This member stands for the standard value for the 'Categories of related parties' axis if no other member is used. ifrs-full ChangeInAccountingPolicyIsMadeInAccordan ceWithTransitionalProvisionsOfInitiallyApplied IFRS True/False label Change in accounting policy is made in accordance with transitional provisions of initially applied IFRS IAS 8.28 b Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. ifrs-full ChangeInAmountRecognisedForPreacquisitio nDeferredTaxAsset Montetary, duration, debit label Increase (decrease) in amount recognised for pre-acquisition deferred tax asset IAS 12.81 j Disclosure documentation The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Total for all business combinations [member]] ifrs-full ChangeInFunctionalCurrencyOfEitherReportin gEntityOrSignificantForeignOperation True/False label Change in functional currency of either reporting entity or significant foreign operation IAS 21.54 Disclosure

138 commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether there is a change in the functional currency of either the reporting entity or a significant foreign operation. ifrs-full ChangeInNameOfReportingEntityOrOtherMea nsOfIdentificationFromEndOfPrecedingReport ingPeriod True/False label Change in name of reporting entity or other means of identification from end of preceding reporting period IAS 1.51 a Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether there is change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period. ifrs-full ChangeInValueOfForeignCurrencyBasisSprea dsAbstract label Change in value of foreign currency basis spreads [abstract] ifrs-full ChangeInValueOfForwardElementsOfForward ContractsAbstract label Change in value of forward elements of forward contracts [abstract] ifrs-full ChangeInValueOfTimeValueOfOptionsAbstra ct label Change in value of time value of options [abstract] ifrs-full ChangesInAggregateDifferenceBetweenFairV alueAtInitialRecognitionAndAmountDetermine dUsingValuationTechniqueYetToBeRecognis edAbstract label Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]

139 ifrs-full ChangesInAllowanceAccountForCreditLosses OfFinancialAssetsAbstract label Changes in allowance account for credit losses of financial assets [abstract] ifrs-full ChangesInAssetsForInsuranceAcquisitionCas hFlowsAbstract label Changes in assets for insurance acquisition cash flows [abstract] ifrs-full ChangesInBiologicalAssets Montetary, duration, debit label Increase (decrease) in biological assets IAS 41.50 Disclosure totalLabel Total increase (decrease) in biological assets documentation The increase (decrease) in biological assets. [Refer: Biological assets] ifrs-full ChangesInBiologicalAssetsAbstract label Changes in biological assets [abstract] ifrs-full ChangesInContingentLiabilitiesRecognisedIn BusinessCombinationAbstract label Changes in contingent liabilities recognised in business combination [abstract] ifrs-full ChangesInDeferredTaxLiabilityAssetAbstract label Changes in deferred tax liability (asset) [abstract] ifrs-full ChangesInEquity Montetary, duration, credit label Increase (decrease) in equity IAS 1.106 d Disclosure totalLabel Total increase (decrease) in equity documentation The increase (decrease) in equity. [Refer: Equity] ifrs-full ChangesInEquityAbstract label Changes in equity [abstract] ifrs-full ChangesInExposureToRisk Text label Description of changes in exposure to risk IFRS 7.33 c Disclosure documentation The description of changes in the exposure to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full ChangesInFairValueMeasurementAssetsAbst ract label Changes in fair value measurement, assets [abstract] ifrs-full ChangesInFairValueMeasurementEntitysOwn EquityInstrumentsAbstract label Changes in fair value measurement, entity's own equity instruments [abstract] ifrs-full ChangesInFairValueMeasurementLiabilitiesA bstract label Changes in fair value measurement, liabilities [abstract]

140 ifrs-full ChangesInFairValueOfCreditDerivativeAbstra ct label Changes in fair value of credit derivative [abstract] ifrs-full ChangesInFairValueOfFinancialAssetsAttribut ableToChangesInCreditRiskOfFinancialAsset s Montetary, duration, debit label Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets IFRS 7.9 c Disclosure documentation The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk ; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets] ifrs-full ChangesInFairValueOfFinancialAssetsRelate dCreditDerivativesOrSimilarInstruments Montetary, duration label Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss IFRS 7.9 d Disclosure documentation The increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets] ifrs-full ChangesInFairValueOfFinancialLiabilityAttribu tableToChangesInCreditRiskOfLiability Montetary, duration, credit label Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability IFRS 7.10A a Disclosure

141 documentation The increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]] ifrs-full ChangesInFairValueOfLoansOrReceivablesAt tributableToChangesInCreditRiskOfFinancialA ssets Montetary, duration, debit label Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets Expired 2023-01- 01 IFRS 7.9 c Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]] ifrs-full ChangesInFairValueOfLoansOrReceivablesR elatedCreditDerivativesOrSimilarInstruments Montetary, duration label Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables Expired 2023-01- 01 IFRS 7.9 d Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]] ifrs-full ChangesInGoodwill Montetary, duration, debit label Increase (decrease) in goodwill IFRS 3.B67 d Disclosure totalLabel Total increase (decrease) in goodwill documentation The increase (decrease) in goodwill. [Refer: Goodwill] ifrs-full ChangesInGoodwillAbstract label Changes in goodwill [abstract]

142 ifrs-full ChangesInInsuranceContractsForReconciliati onByComponentsAbstract label Changes in insurance contracts for reconciliation by components [abstract] ifrs-full ChangesInInsuranceContractsForReconciliati onByRemainingCoverageAndIncurredClaims Abstract label Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract] ifrs-full ChangesInIntangibleAssetsAndGoodwillAbstr act label Changes in intangible assets and goodwill [abstract] ifrs-full ChangesInIntangibleAssetsOtherThanGoodwi ll Montetary, duration, debit label Increase (decrease) in intangible assets other than goodwill IAS 38.118 e Disclosure totalLabel Total increase (decrease) in intangible assets other than goodwill documentation The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full ChangesInIntangibleAssetsOtherThanGoodwi llAbstract label Changes in intangible assets other than goodwill [abstract] ifrs-full ChangesInInventoriesOfFinishedGoodsAndW orkInProgress (Monetary), duration, debit label Decrease (increase) in inventories of finished goods and work in progress IAS 1.102 Example, IAS 1.99 Disclosure negatedLabel Increase (decrease) in inventories of finished goods and work in progress documentation The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress] ifrs-full ChangesInInvestmentProperty Montetary, duration, debit label Increase (decrease) in investment property IAS 40.76 Disclosure, IAS 40.79 d Disclosure totalLabel Total increase (decrease) in investment property documentation The increase (decrease) in investment property. [Refer: Investment property] ifrs-full ChangesInInvestmentPropertyAbstract label Changes in investment property [abstract] ifrs-full ChangesInLiabilitiesArisingFromFinancingActi vitiesAbstract label Changes in liabilities arising from financing activities [abstract]

143 ifrs-full ChangesInMethodsAndAssumptionsUsedInPr eparingSensitivityAnalysis Text label Description of changes in methods and assumptions used in preparing sensitivity analysis IFRS 7.40 c Disclosure documentation The description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]] ifrs-full ChangesInMethodsUsedToMeasureRisk Text label Description of changes in methods used to measure risk IFRS 7.33 c Disclosure documentation The description of changes in methods used to measure risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full ChangesInNetAssetsAvailableForBenefitsAbs tract label Changes in net assets available for benefits [abstract] ifrs-full ChangesInNetDefinedBenefitLiabilityAssetAbs tract label Changes in net defined benefit liability (asset) [abstract] ifrs-full ChangesInNetDefinedBenefitLiabilityAssetRe sultingFromExpenseIncomeInProfitOrLossAbs tract label Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract] ifrs-full ChangesInNetDefinedBenefitLiabilityAssetRe sultingFromMiscellaneousOtherChangesAbstr act label Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract] ifrs-full ChangesInNominalAmountOfCreditDerivative Abstract label Changes in nominal amount of credit derivative [abstract] ifrs-full ChangesInNumberOfSharesOutstandingAbstr act label Changes in number of shares outstanding [abstract] ifrs-full ChangesInObjectivesPoliciesAndProcessesF orManagingRisk Text label Description of changes in objectives, policies and processes for managing risk IFRS 7.33 c Disclosure documentation The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

144 ifrs-full ChangesInOtherProvisions Montetary, duration, credit label Increase (decrease) in other provisions IAS 37.84 Disclosure totalLabel Total increase (decrease) in other provisions documentation The increase (decrease) in other provisions. [Refer: Other provisions] ifrs-full ChangesInOtherProvisionsAbstract label Changes in other provisions [abstract] ifrs-full ChangesInPropertyPlantAndEquipment Montetary, duration, debit label Increase (decrease) in property, plant and equipment IAS 16.73 e Disclosure totalLabel Total increase (decrease) in property, plant and equipment documentation The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full ChangesInPropertyPlantAndEquipmentAbstra ct label Changes in property, plant and equipment [abstract] ifrs-full ChangesInPropertyPlantAndEquipmentIncludi ngRightofuseAssetsAbstract label Changes in property, plant and equipment, including right-of-use assets [abstract] ifrs-full ChangesInRegulatoryDeferralAccountCreditB alancesAbstract label Changes in regulatory deferral account credit balances [abstract] ifrs-full ChangesInRegulatoryDeferralAccountDebitBa lancesAbstract label Changes in regulatory deferral account debit balances [abstract] ifrs-full ChangesInReimbursementRightsAbstract label Changes in reimbursement rights related to defined benefit obligation [abstract] ifrs-full ChangesInReimbursementRightsAtFairValue Montetary, duration, debit label Increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value IAS 19.141 Disclosure totalLabel Total increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value

145 documentation The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full ChangesInRightofuseAssetsAbstract label Changes in right-of-use assets [abstract] ifrs-full ChangesInTaxRatesOrTaxLawsEnactedOrAn nouncedMember Member label Changes in tax rates or tax laws enacted or announced [member] IAS 10.22 h Example documentation This member stands for changes in tax rates or tax laws enacted or announced. ifrs-full CharacteristicsOfDefinedBenefitPlansAxis Axis label Characteristics of defined benefit plans [axis] IAS 19.138 b Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CharacteristicsOfDefinedBenefitPlansDomain Domain [default] label Characteristics of defined benefit plans [domain] IAS 19.138 b Example documentation This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the 'Characteristics of defined benefit plans' axis if no other member is used. ifrs-full CirculationRevenue Montetary, duration, credit label Circulation revenue IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue] ifrs-full CircumstancesLeadingToReversalsOfInventor yWritedown Text label Description of circumstances leading to reversals of inventory write-down IAS 2.36 g Disclosure documentation The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down]

146 ifrs-full ClassesOfAcquiredReceivablesAxis Axis label Classes of acquired receivables [axis] IFRS 3.B64 h Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfAcquiredReceivablesDomain Domain [default] label Classes of acquired receivables [domain] IFRS 3.B64 h Disclosure documentation This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the 'Classes of acquired receivables' axis if no other member is used. [Refer: Total for all business combinations [member]] ifrs-full ClassesOfAssetsAxis Axis label Classes of assets [axis] IAS 36.126 Disclosure, IAS 36.130 d (ii) Disclosu re, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfAssetsDomain Domain [default] label Classes of assets [domain] IAS 36.126 Disclosure, IFRS 13.93 Disclosure, documentation IFRS 16.53 Disclosure This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of assets' axis if no other member is used. ifrs-full ClassesOfCashPaymentsAbstract label Classes of cash payments from operating activities [abstract] ifrs-full ClassesOfCashReceiptsFromOperatingActiviti esAbstract label Classes of cash receipts from operating activities [abstract] ifrs-full ClassesOfContingentLiabilitiesAxis Axis label Classes of contingent liabilities [axis] IAS 37.86 Disclosure, IFRS 3.B67 c Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfContingentLiabilitiesDomain Domain [default] label Classes of contingent liabilities [domain]

147 documentation This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non￾occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the 'Classes of contingent liabilities' axis if no other member is used. IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure ifrs-full ClassesOfCurrentInventoriesAlternativeAbstra ct label Classes of current inventories, alternative [abstract] ifrs-full ClassesOfEmployeeBenefitsExpenseAbstract label Classes of employee benefits expense [abstract] ifrs-full ClassesOfEntitysOwnEquityInstrumentsAxis Axis label Classes of entity's own equity instruments [axis] IFRS 13.93 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfEntitysOwnEquityInstrumentsDoma in Domain [default] label Classes of entity's own equity instruments [domain] IFRS 13.93 Disclosure documentation This member stands for equity instruments issued by the entity. It also represents the standard value for the 'Classes of entity's own equity instruments' axis if no other member is used. ifrs-full ClassesOfFinancialAssetsAxis Axis label Classes of financial assets [axis] IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure , IFRS 9.7.2.42 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

148 ifrs-full ClassesOfFinancialAssetsDomain Domain [default] label Classes of financial assets [domain] IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure , IFRS 9.7.2.42 Disclosure documentation This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets] ifrs-full ClassesOfFinancialInstrumentsAxis Axis label Classes of financial instruments [axis] IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfFinancialInstrumentsDomain Domain [default] label Classes of financial instruments [domain] IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure documentation This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities] ifrs-full ClassesOfFinancialLiabilitiesAxis Axis label Classes of financial liabilities [axis] IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure , IFRS 9.7.2.42 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfFinancialLiabilitiesDomain Domain [default] label Classes of financial liabilities [domain] IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure , IFRS 9.7.2.42 Disclosure documentation This member stands for aggregated classes financial liabilities. It also represents the standard value for the 'Classes of financial liabilities' axis if no other member is used. [Refer: Financial liabilities] ifrs-full ClassesOfIntangibleAssetsAndGoodwillAxis Axis label Classes of intangible assets and goodwill [axis] IAS 38.118 Common practice

149 documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfIntangibleAssetsAndGoodwillDomai n Domain [default] label Classes of intangible assets and goodwill [domain] IAS 38.118 Common practice documentation This member stands for intangible assets and goodwill. It also represents the standard value for the 'Classes of intangible assets and goodwill' axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill] ifrs-full ClassesOfIntangibleAssetsOtherThanGoodwil lAxis Axis label Classes of intangible assets other than goodwill [axis] IAS 38.118 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfIntangibleAssetsOtherThanGoodwil lDomain Domain [default] label Classes of intangible assets other than goodwill [domain] IAS 38.118 Disclosure documentation This member stands for the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. ifrs-full ClassesOfInventoriesAbstract label Classes of current inventories [abstract] ifrs-full ClassesOfLiabilitiesAxis Axis label Classes of liabilities [axis] IFRS 13.93 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfLiabilitiesDomain Domain [default] label Classes of liabilities [domain] IFRS 13.93 Disclosure

150 documentation This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of liabilities' axis if no other member is used. [Refer: Liabilities] ifrs-full ClassesOfOrdinarySharesAxis Axis label Classes of ordinary shares [axis] IAS 33.66 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfOrdinarySharesDomain Domain [default] label Classes of ordinary shares [domain] IAS 33.66 Disclosure documentation This member stands for the standard value for the 'Classes of ordinary shares' axis if no other member is used. ifrs-full ClassesOfOtherProvisionsAbstract label Classes of other provisions [abstract] ifrs-full ClassesOfOtherProvisionsDomain Domain [default] label Classes of other provisions [domain] IAS 37.84 Disclosure documentation This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the 'Classes of other provisions' axis if no other member is used. [Refer: Provisions] ifrs-full ClassesOfPlanAssetsFairValueMonetaryAmo untsAbstract label Classes of plan assets, fair value monetary amounts [abstract] ifrs-full ClassesOfPlanAssetsFairValuePercentageAm ountsAbstract label Classes of plan assets, fair value percentage amounts [abstract] ifrs-full ClassesOfPropertyPlantAndEquipmentAxis Axis label Classes of property, plant and equipment [axis] IAS 16.73 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfPropertyPlantAndEquipmentDomai n Domain [default] label Classes of property, plant and equipment [domain] IAS 16.73 Disclosure

151 documentation This member stands for the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. ifrs-full ClassesOfProvisionsAxis Axis label Classes of other provisions [axis] IAS 37.84 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfRegulatoryDeferralAccountBalance sAxis Axis label Classes of regulatory deferral account balances [axis] IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfRegulatoryDeferralAccountBalance sDomain Domain [default] label Classes of regulatory deferral account balances [domain] IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure documentation This member stands for all classes (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 [domain]] ifrs-full ClassesOfShareCapitalAxis Axis label Classes of share capital [axis] IAS 1.79 a Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfShareCapitalDomain Domain [default] label Classes of share capital [domain] IAS 1.79 a Disclosure documentation This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital' axis if no other member is used. ifrs-full ClassificationOfAssetsAsHeldForSaleMember Member label Classification of assets as held for sale [member] IAS 10.22 c Example documentation This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]

152 ifrs-full ClassificationOfLiabilitiesAsCurrentOrNoncurr entMember Member label Classification of Liabilities as Current or Non￾current [member] Expiry date 2026-01- 01 IAS 1.139U Disclosur e documentation This member stands for Classification of Liabilities as Current or Non-current (Amendments to IAS 1) issued in January 2020 and later amended in July 2020. ifrs-full ClosingForeignExchangeRate Decimal, instant label Closing foreign exchange rate IAS 1.112 c Common practice documentation The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery. ifrs-full CommencementOfMajorLitigationMember Member label Commencement of major litigation [member] IAS 10.22 j Example documentation This member stands for the commencement of major litigation. ifrs-full CommentaryByManagementOnSignificantCas hAndCashEquivalentBalancesHeldByEntityTh atAreNotAvailableForUseByGroup Text label Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group IAS 7.48 Disclosure documentation The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents] ifrs-full CommercialPapersIssued Montetary, instant, credit label Commercial papers issued IAS 1.112 c Common practice documentation The amount of commercial paper issued by the entity. ifrs-full CommitmentsForDevelopmentOrAcquisitionO fBiologicalAssets Montetary, instant, credit label Commitments for development or acquisition of biological assets IAS 41.49 b Disclosure documentation The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets] ifrs-full CommitmentsInRelationToJointVentures label Commitments in relation to joint ventures IFRS 12.23 a Disclosure

153 Montetary, instant, credit documentation The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Total for all joint ventures [member]] ifrs-full CommitmentsMadeByEntityRelatedPartyTran sactions Montetary, duration label Commitments made by entity, related party transactions IAS 24.21 i Example

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

155 documentation The amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Total for all related parties [member]] ifrs-full CommitmentsMadeOnBehalfOfEntityRelatedP artyTransactions Montetary, duration label Commitments made on behalf of entity, related party transactions IAS 24.21 i Example

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

157 documentation The amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Total for all related parties [member]] ifrs-full CommodityPriceRiskMember Member label Commodity price risk [member] IFRS 7.40 a Example, IFRS 7.IG32 Example documentation This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Classes of financial instruments [domain]] ifrs-full CommunicationAndNetworkEquipmentMembe r Member label Communication and network equipment [member] IAS 16.37 Common practice documentation This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment] ifrs-full CommunicationExpense Montetary, duration, debit label Communication expense IAS 1.112 c Common practice documentation The amount of expense arising from communication. ifrs-full ComparativeInformationDoesNotComplyWithI FRS7AndIFRS9 True/False label Comparative information does not comply with IFRS 7 and IFRS 9 IFRS 1.E2 b Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

158 documentation Indicates (true false) whether comparative information is presented that does not comply with IFRS 7 and IFRS 9. Use true if any such comparative information does not comply. Use false if explicitly reporting that all comparative information does comply. ifrs-full CompensationFromThirdPartiesForItemsOfPr opertyPlantAndEquipment Montetary, duration, credit label Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up IAS 16.74A a Disclosure documentation The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment] ifrs-full ComplianceWithIFRSsIfAppliedForInterimFina ncialReport True/False label Compliance with IFRSs if applied for interim financial report IAS 34.19 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the entity is compliant with IFRSs for interim financial report. ifrs-full ComponentsOfEquityAxis Axis label Components of equity [axis] IAS 1.106 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ComponentsOfEquityDomain Domain [default] label Components of equity [domain] IAS 1.106 Disclosure documentation This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used.

159 ifrs-full ComponentsOfOtherComprehensiveIncomeT hatWillBeReclassifiedToProfitOrLossBeforeTa xAbstract label Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract] ifrs-full ComponentsOfOtherComprehensiveIncomeT hatWillBeReclassifiedToProfitOrLossNetOfTa xAbstract label Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract] ifrs-full ComponentsOfOtherComprehensiveIncomeT hatWillNotBeReclassifiedToProfitOrLossBefor eTaxAbstract label Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract] ifrs-full ComponentsOfOtherComprehensiveIncomeT hatWillNotBeReclassifiedToProfitOrLossNetOf TaxAbstract label Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract] ifrs-full ComprehensiveIncome Montetary, duration, credit label Comprehensive income IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclo sure, IFRS 1.32 a (ii) Disclosur e totalLabel Total comprehensive income documentation The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. ifrs-full ComprehensiveIncomeAbstract label Comprehensive income [abstract] ifrs-full ComprehensiveIncomeAttributableToAbstract label Comprehensive income attributable to [abstract] ifrs-full ComprehensiveIncomeAttributableToNoncont rollingInterests Montetary, duration, credit label Comprehensive income, attributable to non￾controlling interests IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosur e totalLabel Total comprehensive income, attributable to non￾controlling interests documentation The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]

160 ifrs-full ComprehensiveIncomeAttributableToNoncont rollingInterestsContinuingAndDiscontinuedOp erationsAbstract label Comprehensive income attributable to non￾controlling interests, continuing and discontinued operations [abstract] ifrs-full ComprehensiveIncomeAttributableToOwners OfParent Montetary, duration, credit label Comprehensive income, attributable to owners of parent IAS 1.106 a Disclosure, IAS 1.81B b (ii) Disclosur e totalLabel Total comprehensive income, attributable to owners of parent documentation The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income] ifrs-full ComprehensiveIncomeAttributableToOwners OfParentContinuingAndDiscontinuedOperatio nsAbstract label Comprehensive income attributable to owners of parent, continuing and discontinued operations [abstract] ifrs-full ComprehensiveIncomeContinuingAndDisconti nuedOperationsAbstract label Comprehensive income, continuing and discontinued operations [abstract] ifrs-full ComprehensiveIncomeFromContinuingOperat ions Montetary, duration, credit label Comprehensive income from continuing operations IFRS 5.33 d Common practice documentation The comprehensive income from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Comprehensive income] ifrs-full ComprehensiveIncomeFromContinuingOperat ionsAttributableToNoncontrollingInterests Montetary, duration, credit label Comprehensive income from continuing operations, attributable to non-controlling interests IFRS 5.33 d Common practice documentation The comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests] ifrs-full ComprehensiveIncomeFromContinuingOperat ionsAttributableToOwnersOfParent Montetary, duration, credit label Comprehensive income from continuing operations, attributable to owners of parent IFRS 5.33 d Common practice

161 documentation The comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from continuing operations] ifrs-full ComprehensiveIncomeFromDiscontinuedOpe rations Montetary, duration, credit label Comprehensive income from discontinued operations IFRS 5.33 d Common practice documentation The comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income] ifrs-full ComprehensiveIncomeFromDiscontinuedOpe rationsAttributableToNoncontrollingInterests Montetary, duration, credit label Comprehensive income from discontinued operations, attributable to non-controlling interests IFRS 5.33 d Common practice documentation The comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income from discontinued operations; Non-controlling interests] ifrs-full ComprehensiveIncomeFromDiscontinuedOpe rationsAttributableToOwnersOfParent Montetary, duration, credit label Comprehensive income from discontinued operations, attributable to owners of parent IFRS 5.33 d Common practice documentation The comprehensive income from discontinued operations attributable to owners of the parent. [Refer: Comprehensive income from discontinued operations] ifrs-full ComputerEquipmentMember Member label Computer equipment [member] IAS 16.37 Common practice documentation This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment] ifrs-full ComputerSoftware Montetary, instant, debit label Computer software IAS 38.119 c Example documentation The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] ifrs-full ComputerSoftwareMember Member label Computer software [member] IAS 38.119 c Example

162 documentation This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] ifrs-full ConcentrationsOfRisk Text label Description of concentrations of risk IFRS 7.34 c Disclosure documentation The description of concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full ConcentrationsOfRiskAxis Axis label Concentrations of risk [axis] IFRS 17.127 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ConcentrationsOfRiskDomain Domain [default] label Concentrations of risk [domain] IFRS 17.127 Disclosure documentation This member stands for the concentrations of risk. It also represents the standard value for the 'Concentrations of risk' axis if no other member is used. ifrs-full ConfidenceLevelCorrespondingToResultsOfT echniqueOtherThanConfidenceLevelTechniqu eUsedForDeterminingRiskAdjustmentForNonf inancialRisk Percent label Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non￾financial risk IFRS 17.119 Disclosure documentation The confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] ifrs-full ConfidenceLevelUsedToDetermineRiskAdjust mentForNonfinancialRisk Percent label Confidence level used to determine risk adjustment for non-financial risk IFRS 17.119 Disclosure documentation The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] ifrs-full ConsensusPricingMember Member label Consensus pricing [member]

163 documentation This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]] IFRS 13.B5 Example, IFRS 13.IE63 Example ifrs-full ConsiderationPaidReceived Montetary, duration, credit label Consideration paid (received) IAS 7.40 a Disclosure documentation The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Total for all subsidiaries [member]] ifrs-full ConsolidatedAndSeparateFinancialStatement sAxis Axis label Consolidated and separate financial statements [axis] IAS 27.4 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ConsolidatedMember Member [default] label Consolidated [member] IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure documentation This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the 'Consolidated and separate financial statements' axis if no other member is used. ifrs-full ConsolidatedStructuredEntitiesAxis Axis label Consolidated structured entities [axis] IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ConsolidatedStructuredEntitiesDomain Domain [default] label Consolidated structured entities [domain] IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure documentation This member stands for the standard value for the 'Consolidated structured entities' axis if no other member is used. ifrs-full ConsolidatedStructuredEntitiesMember Member label Total for all consolidated structured entities [member] IFRS 12 - Nature of the risks associated with an

164 documentation This member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]] entity's interests in consolidated structured entities Disclosure ifrs-full ConstantPrepaymentRateMeasurementInput Member Member label Constant prepayment rate, measurement input [member] IFRS 13.93 d Example, IFRS 13.IE63 Example documentation This member stands for the constant prepayment rate used as a measurement input. ifrs-full ConstructionInProgress Montetary, instant, debit label Construction in progress IAS 16.37 Common practice documentation The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets] ifrs-full ConstructionInProgressMember Member label Construction in progress [member] IAS 16.37 Common practice documentation This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment] ifrs-full ConsumableBiologicalAssetsMember Member label Consumable biological assets [member] IAS 41.43 Example documentation This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets]

165 ifrs-full ConsumerLoans Montetary, instant, debit label Loans to consumers IAS 1.112 c Common practice documentation The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]] ifrs-full ConsumerLoansMember Member label Loans to consumers [member] IFRS 7.6 Example, IFRS 7.IG20C Example, documentation IFRS 7.IG40B Example This member stands for loans that are made to individuals for personal use. ifrs-full ContingentAssetsDisclosureIsNotPracticable True/False label Contingent assets disclosure is not practicable IAS 37.91 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non￾occurrence of one or more uncertain future events not wholly within control of the entity is not practicable. ifrs-full ContingentConsiderationMember Member label Contingent consideration [member] IFRS 13.94 Common practice documentation This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met. ifrs-full ContingentConsiderationRecognisedAsOfAcq uisitionDate Montetary, instant, credit label Contingent consideration recognised as of acquisition date IFRS 3.B64 g (i) Disclosu re documentation The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Total for all business combinations [member]]

166 ifrs-full ContingentLiabilitiesDisclosureIsNotPracticabl e True/False label Contingent liabilities disclosure is not practicable IAS 37.91 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the disclosure of information related to contingent liabilities is not practicable. ifrs-full ContingentLiabilitiesIncurredByVenturerInRela tionToInterestsInJointVentures Montetary, instant, credit label Contingent liabilities incurred in relation to interests in joint ventures IFRS 12.23 b Disclosure documentation The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]] ifrs-full ContingentLiabilitiesIncurredInRelationToInter estsInAssociates Montetary, instant, credit label Contingent liabilities incurred in relation to interests in associates IFRS 12.23 b Disclosure documentation The amount of contingent liabilities incurred relating to the entity's interests in associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]] ifrs-full ContingentLiabilitiesOfJointVentureMember Member label Contingent liabilities related to joint ventures [member] IAS 37.88 Example documentation This member stands for contingent liabilities that are related to joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]] ifrs-full ContingentLiabilitiesRecognisedAsOfAcquisiti onDate (Monetary), instant, credit label Contingent liabilities recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example negatedLabel Contingent liabilities recognised as of acquisition date

167 documentation The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full ContingentLiabilitiesRecognisedInBusinessCo mbination Montetary, instant, credit label Contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure periodEndLabel Contingent liabilities recognised in business combination at end of period periodStartLabel Contingent liabilities recognised in business combination at beginning of period documentation The amount of contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full ContingentLiabilityArisingFromPostemployme ntBenefitObligationsMember Member label Contingent liability arising from post-employment benefit obligations [member] IAS 19.152 Disclosure documentation This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Classes of contingent liabilities [domain]] ifrs-full ContingentLiabilityForDecommissioningRestor ationAndRehabilitationCostsMember Member label Contingent liability for decommissioning, restoration and rehabilitation costs [member] IAS 37.88 Example documentation This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Classes of contingent liabilities [domain]] ifrs-full ContingentLiabilityForGuaranteesMember Member label Contingent liability for guarantees [member] IAS 37.88 Common practice documentation This member stands for a contingent liability for guarantees. [Refer: Classes of contingent liabilities [domain]; Guarantees [member]]

168 ifrs-full ContingentlyIssuableSharesMember Member label Contingently issuable shares [member] IAS 33.70 c Example documentation This member stands for contingently issuable shares. ifrs-full ContinuingAndDiscontinuedOperationsAxis Axis label Continuing and discontinued operations [axis] IFRS 5 - Presentation and documentation disclosure Disclosure The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ContinuingInvolvementInDerecognisedFinanci alAssetsByTypeOfInstrumentAxis Axis label Continuing involvement in derecognised financial assets by type of instrument [axis] IFRS 7.B33 Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ContinuingInvolvementInDerecognisedFinanci alAssetsByTypeOfInstrumentDomain Domain [default] label Continuing involvement in derecognised financial assets by type of instrument [domain] IFRS 7.B33 Example documentation This member stands for all types of financial instruments. It also represents the standard value for the 'Continuing involvement in derecognised financial assets by type of instrument' axis if no other member is used. ifrs-full ContinuingInvolvementInDerecognisedFinanci alAssetsByTypeOfTransferAxis Axis label Continuing involvement in derecognised financial assets by type of transfer [axis] IFRS 7.B33 Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ContinuingInvolvementInDerecognisedFinanci alAssetsByTypeOfTransferDomain Domain [default] label Continuing involvement in derecognised financial assets by type of transfer [domain] IFRS 7.B33 Example documentation This member stands for all types of transfers of financial instruments. It also represents the standard value for the 'Continuing involvement in derecognised financial assets by type of transfer' axis if no other member is used. ifrs-full ContinuingOperationsMember Member [default] label Continuing operations, unless line item indicates otherwise [member]

169 documentation This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This meaning may be overridden for line items which are either intrinsically related to discontinued operations (or disposal groups held for sale), or which are typically reported for the aggregate of continuing and discontinued. This member also represents the standard value for the 'Continuing and discontinued operations' axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]] IFRS 5 - Presentation and disclosure Disclosure ifrs-full ContractAssets Montetary, instant, debit label Contract assets IFRS 15.105 Disclosure, IFRS 15.116 a Disclosur e periodEndLabel Contract assets at end of period periodStartLabel Contract assets at beginning of period totalLabel Total contract assets documentation The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance). ifrs-full ContractAssetsAbstract label Contract assets [abstract] ifrs-full ContractAssetsMember Member label Contract assets [member] IFRS 7.35H b (iii) Disclos ure, IFRS 7.35M b (iii) Disclos ure, IFRS 7.35N Example documentation This member stands for contract assets. [Refer: Contract assets] ifrs-full ContractDurationAxis Axis label Contract duration [axis] IFRS 15.B89 e Example

170 documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ContractDurationDomain Domain [default] label Contract duration [domain] IFRS 15.B89 e Example documentation This member stands for all durations of contracts with customers. It also represents the standard value for the 'Contract duration' axis if no other member is used. ifrs-full ContractLiabilities Montetary, instant, credit label Contract liabilities IFRS 15.105 Disclosure, IFRS 15.116 a Disclosur e periodEndLabel Contract liabilities at end of period periodStartLabel Contract liabilities at beginning of period totalLabel Total contract liabilities documentation The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer. ifrs-full ContractLiabilitiesAbstract label Contract liabilities [abstract] ifrs-full ContractLiabilitiesForPerformanceObligations SatisfiedOverTime Montetary, instant, credit label Contract liabilities for performance obligations satisfied over time IAS 1.55 Common practice, IAS 1.78 Common practice documentation The amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance obligations satisfied over time [member]] ifrs-full ContractLiabilitiesRecognisedAsOfAcquisition Date (Monetary), instant, credit label Contract liabilities recognised as of acquisition date IFRS 3.B64 i Common practice negatedLabel Contract liabilities recognised as of acquisition date documentation The amount recognised as of the acquisition date for contract liabilities assumed in a business combination. [Refer: Contract liabilities; Total for all business combinations [member]]

171 ifrs-full ContractualAmountsToBeExchangedInDerivat iveFinancialInstrumentForWhichGrossCashFl owsAreExchanged Montetary, instant, credit label Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged IFRS 7.B11D d Example documentation The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]] ifrs-full ContractualCapitalCommitments Montetary, instant, credit label Contractual capital commitments IAS 1.112 c Common practice documentation The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments] ifrs-full ContractualCommitmentsForAcquisitionOfInta ngibleAssets Montetary, instant, credit label Contractual commitments for acquisition of intangible assets IAS 38.122 e Disclosure documentation The amount of contractual commitments for the acquisition of intangible assets. ifrs-full ContractualCommitmentsForAcquisitionOfPro pertyPlantAndEquipment Montetary, instant, credit label Contractual commitments for acquisition of property, plant and equipment IAS 16.74 c Disclosure documentation The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full ContractualServiceMargin Montetary, instant, credit label Contractual service margin IFRS 17.109 Disclosure documentation The amount of the contractual service margin. [Refer: Contractual service margin [member]] ifrs-full ContractualServiceMarginMember Member label Contractual service margin [member] IFRS 17.101 c Disclosur e, IFRS 17.107 d Disclosur e documentation This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in the group.

172 ifrs-full ContractualServiceMarginNotRelatedToContr actsThatExistedAtTransitionDateToWhichMod ifiedRetrospectiveApproachOrFairValueAppro achHasBeenAppliedMember Member label Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member] IFRS 17.114 c Disclosur e documentation This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]] ifrs-full ContractualServiceMarginRelatedToContracts ThatExistedAtTransitionDateToWhichFairValu eApproachHasBeenAppliedMember Member label Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member] IFRS 17.114 b Disclosur e documentation This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]] ifrs-full ContractualServiceMarginRelatedToContracts ThatExistedAtTransitionDateToWhichModified RetrospectiveApproachHasBeenAppliedMem ber Member label Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member] IFRS 17.114 a Disclosur e documentation This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

173 ifrs-full ContributionsToPlanByEmployerNetDefinedB enefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer IAS 19.141 f Disclosure negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer documentation The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] ifrs-full ContributionsToPlanByPlanParticipantsNetDe finedBenefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants IAS 19.141 f Disclosure negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants commentaryGuidance Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a positive value; increases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions by plan participants represent a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value. documentation The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]]

174 ifrs-full ContributionsToPlanNetDefinedBenefitLiability Asset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan IAS 19.141 f Disclosure negatedTotalLabel Total increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan commentaryGuidance Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions to plan should be tagged with a positive value; increases should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions to plan represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value. documentation The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] ifrs-full ContributionsToPlanNetDefinedBenefitLiability AssetAbstract label Contributions to plan, net defined benefit liability (asset) [abstract] ifrs-full ControlMember Member label Control [member] IAS 24.26 a Disclosure documentation This member stands for control. An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. ifrs-full ConvertibleInstrumentsMember Member label Convertible instruments [member] IAS 33.70 c Common practice documentation This member stands for convertible instruments. ifrs-full CopyrightsPatentsAndOtherIndustrialProperty RightsServiceAndOperatingRights Montetary, instant, debit label Copyrights, patents and other industrial property rights, service and operating rights IAS 38.119 e Example

175 documentation The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill] ifrs-full CopyrightsPatentsAndOtherIndustrialProperty RightsServiceAndOperatingRightsMember Member label Copyrights, patents and other industrial property rights, service and operating rights [member] IAS 38.119 e Example documentation This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill] ifrs-full CorporateDebtInstrumentsHeld Montetary, instant, debit label Corporate debt instruments held IAS 1.112 c Common practice documentation The amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a corporate entity. [Refer: Debt instruments held] ifrs-full CorporateInformationAndStatementOfIFRSCo mplianceAbstract label Corporate information and statement of IFRS compliance [abstract] ifrs-full CorporateLoans Montetary, instant, debit label Loans to corporate entities IAS 1.112 c Common practice documentation The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]] ifrs-full CorporateLoansMember Member label Loans to corporate entities [member] IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example documentation This member stands for loans made to corporate entities. ifrs-full CostApproachMember Member label Cost approach [member] IAS 36.130 f (ii) Disclosur e, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure documentation This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as 'current replacement cost').

176 ifrs-full CostIncludedInProfitOrLossInAccordanceWith Paragraph20AOfIAS16ThatRelatesToItemsPr oducedThatAreNotOutputOfEntitysOrdinaryAc tivities Montetary, duration, debit label Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity's ordinary activities IAS 16.74A b Disclosure documentation The amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity's ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management. ifrs-full CostModelMember Member label Cost model [member] IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclos documentation ure This member stands for the cost model. After recognition, an asset is carried at its cost less any accumulated depreciation and any accumulated impairment losses. ifrs-full CostOfHedgingAbstract label Cost of hedging [abstract] ifrs-full CostOfInventoriesRecognisedAsExpenseDuri ngPeriod Montetary, duration, debit label Cost of inventories recognised as expense during period IAS 2.36 d Disclosure documentation The amount of inventories recognised as an expense during the period. [Refer: Inventories] ifrs-full CostOfMerchandiseSold Montetary, duration, debit label Cost of merchandise sold IAS 1.85 Common practice documentation The amount of merchandise that was sold during the period and recognised as an expense. ifrs-full CostOfPurchasedEnergySold Montetary, duration, debit label Cost of purchased energy sold IAS 1.112 c Common practice documentation The amount of purchased energy that was sold during the period and recognised as an expense. ifrs-full CostOfSales (Monetary), duration, debit label Cost of sales IAS 1.103 Disclosure, IAS 1.99 Disclosure

177 negatedLabel Cost of sales commentaryGuidance This line item should only be used to tag total 'cost of sales' amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag ‘cost of sales, excluding depreciation’ when the depreciation amount reflects an expense that the company considers part of cost of sales. documentation The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. ifrs-full CostOfSalesFoodAndBeverage Montetary, duration, debit label Cost of sales, food and beverage IAS 1.85 Common practice documentation The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales] ifrs-full CostOfSalesHotelOperations Montetary, duration, debit label Cost of sales, hotel operations IAS 1.85 Common practice documentation The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales] ifrs-full CostOfSalesMember Member label Cost of sales [member] IAS 1.104 Common practice, IAS 1.112 c Common practice documentation This member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.

178 ifrs-full CostOfSalesRoomOccupancyServices Montetary, duration, debit label Cost of sales, room occupancy services IAS 1.85 Common practice documentation The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales] ifrs-full CostsToObtainContractsWithCustomersMem ber Member label Costs to obtain contracts with customers [member] IFRS 15.128 a Example documentation This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] ifrs-full CounterpartiesAxis Axis label Counterparties [axis] IFRS 7.B52 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CounterpartiesDomain Domain [default] label Counterparties [domain] IFRS 7.B52 Disclosure documentation This member stands for the parties to the transaction other than the entity. It also represents the standard value for the 'Counterparties' axis if no other member is used. ifrs-full CountryOfDomicileMember Member label Country of domicile [member] IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure documentation This member stands for the country in which the entity is registered and where it has its legal address or registered office. ifrs-full CountryOfIncorporation Text label Country of incorporation IAS 1.138 a Disclosure documentation The country in which the entity is incorporated. ifrs-full CountryOfIncorporationOfEntityWhoseConsoli datedFinancialStatementsHaveBeenProduced ForPublicUse Text label Country of incorporation of entity whose consolidated financial statements have been produced for public use IAS 27.16 a Disclosure

179 documentation The country in which the entity's ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]] ifrs-full CountryOfIncorporationOfJointOperation Text label Country of incorporation of joint operation IFRS 12.21 a (iii) Disclos ure documentation The country in which a joint operation of the entity is incorporated. [Refer: Total for all joint operations [member]] ifrs-full CountryOfIncorporationOfJointVenture Text label Country of incorporation of joint venture IAS 27.16 b (ii) Disclosur e, IAS 27.17 b (ii) Disclosur e, IFRS 12.21 a (iii) Disclos ure documentation The country in which a joint venture of the entity is incorporated. [Refer: Total for all joint ventures [member]] ifrs-full CountryOfIncorporationOrResidenceOfAssoci ate Text label Country of incorporation of associate IAS 27.16 b (ii) Disclosur e, IAS 27.17 b (ii) Disclosur e, IFRS 12.21 a (iii) Disclos ure documentation The country in which an associate of the entity is incorporated. [Refer: Total for all associates [member]] ifrs-full CountryOfIncorporationOrResidenceOfSubsid iary Text label Country of incorporation of subsidiary IAS 27.16 b (ii) Disclosur e, IAS 27.17 b (ii) Disclosur e, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosur e documentation The country in which a subsidiary of the entity is incorporated. [Refer: Total for all subsidiaries [member]] ifrs-full CreationDateAxis Axis label Creation date [axis] IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, documentation IAS 8.49 b (i) Disclosure The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CreditCardLoans Montetary, instant, debit label Credit card loans IAS 1.55 Common practice documentation The amount of credit card loans made by the entity. ifrs-full CreditDerivativeFairValue Montetary, instant, debit label Credit derivative, fair value IFRS 7.24G a Disclosure periodEndLabel Credit derivative, fair value at end of period

180 periodStartLabel Credit derivative, fair value at beginning of period documentation The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]] ifrs-full CreditDerivativeNominalAmount Montetary, instant label Credit derivative, nominal amount IFRS 7.24G a Disclosure periodEndLabel Credit derivative, nominal amount at end of period periodStartLabel Credit derivative, nominal amount at beginning of period

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

182 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]. This element should be used to tag non-restated comparative information only. Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG24 a Examp le, Expired 2023-01- 01 IFRS 7.IG25 b Examp le

183 documentation The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]] ifrs-full CreditImpairmentOfFinancialInstrumentsAxis Axis label Credit impairment of financial instruments [axis] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CreditImpairmentOfFinancialInstrumentsDom ain Domain [default] label Credit impairment of financial instruments [domain] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure documentation This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the 'Credit impairment of financial instruments' axis if no other member is used. ifrs-full CreditrelatedFeeAndCommissionIncome Montetary, duration, credit label Credit-related fee and commission income IAS 1.112 c Common practice documentation The amount of income recognised from credit￾related fees and commissions. [Refer: Fee and commission income] ifrs-full CreditRiskMember Member label Credit risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example documentation This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Classes of financial instruments [domain]] ifrs-full CreditSpreadMeasurementInputMember Member label Credit spread, measurement input [member] IFRS 13.93 d Common practice documentation This member stands for the credit spread used as a measurement input. ifrs-full CumulativeChangeInFairValueRecognisedInP rofitOrLossOnSalesOfInvestmentPropertyBet weenPoolsOfAssetsMeasuredUsingDifferent Models Montetary, duration, credit label Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models IAS 40.75 f (iv) Disclosur e

184 documentation The cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment property] ifrs-full CumulativeEffectAtDateOfInitialApplicationAxi s Axis label Cumulative effect at date of initial application [axis] IAS 1.106 Common practice documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CumulativeGainLossOnDisposalOfInvestment sInEquityInstrumentsDesignatedAsMeasured AtFairValueThroughOtherComprehensiveInco me Montetary, duration, credit label Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income IFRS 7.11B c Disclosure documentation The cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] ifrs-full CumulativeGainLossPreviouslyRecognisedIn OtherComprehensiveIncomeArisingFromRecl assificationOfFinancialAssetsOutOfFairValue ThroughOtherComprehensiveIncomeIntoFair ValueThroughProfitOrLossMeasurementCate gory Montetary, duration, credit label Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category IAS 1.82 cb Disclosure

185 documentation The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income] ifrs-full CumulativePreferenceDividendsNotRecognis ed Montetary, duration label Cumulative preference dividends not recognised IAS 1.137 b Disclosure

186 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation The amount of cumulative preference dividends not recognised.

187 ifrs-full CumulativeUnrecognisedShareOfLossesOfAs sociates Montetary, instant, credit label Cumulative unrecognised share of losses of associates IFRS 12.22 c Disclosure documentation The cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all associates [member]; Unrecognised share of losses of associates] ifrs-full CumulativeUnrecognisedShareOfLossesOfJoi ntVentures Montetary, instant, credit label Cumulative unrecognised share of losses of joint ventures IFRS 12.22 c Disclosure documentation The cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all joint ventures [member]; Unrecognised share of losses of joint ventures] ifrs-full CumulativeUnrecognisedShareOfLossesOfJoi ntVenturesTransitionFromProportionateConso lidationToEquityMethod Montetary, instant, credit label Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method IFRS 11.C4 Disclosure documentation The entity's cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Total for all joint ventures [member]; Cumulative unrecognised share of losses of joint ventures] ifrs-full CurrencyInWhichInformationIsDisplayedAxis Axis label Currency in which information is displayed [axis] IAS 21.57 a Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CurrencyInWhichSupplementaryInformationIs DisplayedMember Member label Currency in which supplementary information is displayed [member] IAS 21.57 a Disclosure

188 documentation This member indicates information displayed in a currency that is different from either the entity’s functional currency or its presentation currency. ifrs-full CurrencyRiskMember Member label Currency risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclo sure, IFRS 7 - Defined terms Disclosure documentation This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Classes of financial instruments [domain]] ifrs-full CurrencySwapContractMember Member label Currency swap contract [member] IAS 1.112 c Common practice documentation This member stands for a currency swap contract. [Refer: Swap contract [member]] ifrs-full CurrentAccrualsAndCurrentDeferredIncomeIn cludingCurrentContractLiabilities Montetary, instant, credit label Current accruals and current deferred income including current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total current accruals and current deferred income including current contract liabilities documentation The amount of current accruals and current deferred income including current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities] ifrs-full CurrentAccrualsAndCurrentDeferredIncomeIn cludingCurrentContractLiabilitiesAbstract label Current accruals and current deferred income including current contract liabilities [abstract] ifrs-full CurrentAccruedExpensesAndOtherCurrentLia bilities Montetary, instant, credit label Current accrued expenses and other current liabilities IAS 1.55 Common practice documentation The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities] ifrs-full CurrentAccruedIncomeIncludingCurrentContr actAssets Montetary, instant, debit label Current accrued income including current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total current accrued income including current contract assets

189 documentation The amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets] ifrs-full CurrentAccruedIncomeIncludingCurrentContr actAssetsAbstract label Current accrued income including current contract assets [abstract] ifrs-full CurrentAccruedIncomeOtherThanCurrentCont ractAssets Montetary, instant, debit label Current accrued income other than current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice documentation The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets] ifrs-full CurrentAdvances Montetary, instant, credit label Current advances received, representing current contract liabilities for performance obligations satisfied at point in time IAS 1.55 Common practice, IAS 1.78 Common practice documentation The amount of current advances received representing current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time] ifrs-full CurrentAdvancesToSuppliers Montetary, instant, debit label Current advances to suppliers IAS 1.112 c Common practice documentation The amount of current advances made to suppliers before goods or services are received. ifrs-full CurrentAgriculturalProduce Montetary, instant, debit label Current agricultural produce IAS 2.37 Common practice documentation A classification of current inventory representing the amount of harvested produce of the entity's biological assets. [Refer: Biological assets; Inventories] ifrs-full CurrentAndDeferredTaxRelatingToItemsChar gedOrCreditedDirectlyToEquity Montetary, duration, debit label Current and deferred tax relating to items credited (charged) directly to equity IAS 12.81 a Disclosure totalLabel Aggregate current and deferred tax relating to items credited (charged) directly to equity

190 documentation The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Classes of financial instruments [domain]] ifrs-full CurrentAndDeferredTaxRelatingToItemsChar gedOrCreditedDirectlyToEquityAbstract label Current and deferred tax relating to items charged or credited directly to equity [abstract] ifrs-full CurrentAssets Montetary, instant, debit label Current assets IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (i) Disclos ure totalLabel Total current assets documentation The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] ifrs-full CurrentAssetsAbstract label Current assets [abstract] ifrs-full CurrentAssetsLiabilities Montetary, instant, debit label Current assets (liabilities) IAS 1.55 Common practice netLabel Net current assets (liabilities) documentation The amount of current assets less the amount of current liabilities.

191 ifrs-full CurrentAssetsOtherThanAssetsOrDisposalGr oupsClassifiedAsHeldForSaleOrAsHeldForDis tributionToOwners Montetary, instant, debit label Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners IAS 1.66 Disclosure totalLabel Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners documentation The amount of current assets other than non￾current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non￾current assets or disposal groups classified as held for distribution to owners] ifrs-full CurrentAssetsRecognisedAsOfAcquisitionDat e Montetary, instant, debit label Current assets recognised as of acquisition date IFRS 3.B64 i Common practice documentation The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Total for all business combinations [member]] ifrs-full CurrentBiologicalAssets Montetary, instant, debit label Current biological assets IAS 1.54 f Disclosure documentation The amount of current biological assets. [Refer: Biological assets] ifrs-full CurrentBiologicalAssetsMember Member label Current biological assets [member] IAS 41.50 Common practice documentation This member stands for current biological assets. [Refer: Biological assets] ifrs-full CurrentBondsIssuedAndCurrentPortionOfNon currentBondsIssued Montetary, instant, credit label Current bonds issued and current portion of non￾current bonds issued IAS 1.112 c Common practice documentation The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued] ifrs-full CurrentBorrowingsAndCurrentPortionOfNonc urrentBorrowings Montetary, instant, credit label Current borrowings and current portion of non￾current borrowings IAS 1.55 Common practice

192 totalLabel Total current borrowings and current portion of non-current borrowings documentation The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings] ifrs-full CurrentBorrowingsAndCurrentPortionOfNonc urrentBorrowingsAbstract label Current borrowings and current portion of non￾current borrowings [abstract] ifrs-full CurrentBorrowingsAndCurrentPortionOfNonc urrentBorrowingsByTypeAbstract label Current borrowings and current portion of non￾current borrowings, by type [abstract] ifrs-full CurrentCommercialPapersIssuedAndCurrent PortionOfNoncurrentCommercialPapersIssue d Montetary, instant, credit label Current commercial papers issued and current portion of non-current commercial papers issued IAS 1.112 c Common practice documentation The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued] ifrs-full CurrentContractAssets Montetary, instant, debit label Current contract assets IFRS 15.105 Disclosure documentation The amount of current contract assets. [Refer: Contract assets] ifrs-full CurrentContractLiabilities Montetary, instant, credit label Current contract liabilities IFRS 15.105 Disclosure totalLabel Total current contract liabilities documentation The amount of current contract liabilities. [Refer: Contract liabilities] ifrs-full CurrentContractLiabilitiesAbstract label Current contract liabilities [abstract] ifrs-full CurrentContractLiabilitiesForPerformanceObli gationsSatisfiedOverTime Montetary, instant, credit label Current contract liabilities for performance obligations satisfied over time IAS 1.55 Common practice, IAS 1.78 Common practice documentation The amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time] ifrs-full CurrentCrudeOil label Current crude oil

193 Montetary, instant, debit documentation A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories] IAS 2.37 Common practice ifrs-full CurrentDebtInstrumentsIssued Montetary, instant, credit label Current debt instruments issued IAS 1.55 Common practice documentation The amount of current debt instruments issued. [Refer: Debt instruments issued] ifrs-full CurrentDeferredIncomeIncludingCurrentContr actLiabilities Montetary, instant, credit label Current deferred income including current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total current deferred income including current contract liabilities documentation The amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities] ifrs-full CurrentDeferredIncomeIncludingCurrentContr actLiabilitiesAbstract label Current deferred income including current contract liabilities [abstract] ifrs-full CurrentDeferredIncomeOtherThanCurrentCon tractLiabilities Montetary, instant, credit label Current deferred income other than current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice documentation The amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities] ifrs-full CurrentDepositsFromCustomers Montetary, instant, credit label Current deposits from customers IAS 1.55 Common practice documentation The amount of current deposits from customers. [Refer: Deposits from customers] ifrs-full CurrentDerivativeFinancialAssets Montetary, instant, debit label Current derivative financial assets IAS 1.55 Common practice documentation The amount of current derivative financial assets. [Refer: Derivative financial assets] ifrs-full CurrentDerivativeFinancialLiabilities Montetary, instant, credit label Current derivative financial liabilities IAS 1.55 Common practice documentation The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities] ifrs-full CurrentDividendPayables Montetary, instant, credit label Current dividend payables IAS 1.55 Common practice documentation The amount of current dividend payables. [Refer: Dividend payables]

194 ifrs-full CurrentEstimateOfFutureCashOutflowsToBeP aidToFulfilObligationMeasurementInputMemb er Member label Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member] IFRS 13.B36 d Example documentation This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input. ifrs-full CurrentExciseTaxPayables Montetary, instant, credit label Current excise tax payables IAS 1.78 Common practice documentation The amount of current excise tax payables. [Refer: Excise tax payables] ifrs-full CurrentFinanceLeaseReceivables Montetary, instant, debit label Current finance lease receivables IAS 1.55 Common practice documentation The amount of current finance lease receivables. [Refer: Finance lease receivables] ifrs-full CurrentFinancialAssets Montetary, instant, debit label Current financial assets IFRS 7.25 Disclosure totalLabel Total current financial assets documentation The amount of current financial assets. [Refer: Financial assets] ifrs-full CurrentFinancialAssetsAtAmortisedCost Montetary, instant, debit label Current financial assets at amortised cost IFRS 7.8 f Disclosure documentation The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full CurrentFinancialAssetsAtFairValueThroughOt herComprehensiveIncome Montetary, instant, debit label Current financial assets at fair value through other comprehensive income IFRS 7.8 h Disclosure totalLabel Total current financial assets at fair value through other comprehensive income documentation The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income] ifrs-full CurrentFinancialAssetsAtFairValueThroughOt herComprehensiveIncomeAbstract label Current financial assets at fair value through other comprehensive income [abstract] ifrs-full CurrentFinancialAssetsAtFairValueThroughPr ofitOrLoss Montetary, instant, debit label Current financial assets at fair value through profit or loss IFRS 7.8 a Disclosure

195 totalLabel Total current financial assets at fair value through profit or loss documentation The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] ifrs-full CurrentFinancialAssetsAtFairValueThroughPr ofitOrLossAbstract label Current financial assets at fair value through profit or loss [abstract] ifrs-full CurrentFinancialAssetsAtFairValueThroughPr ofitOrLossClassifiedAsHeldForTrading Montetary, instant, debit label Current financial assets at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice documentation The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full CurrentFinancialAssetsAtFairValueThroughPr ofitOrLossDesignatedUponInitialRecognition Montetary, instant, debit label Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 a Disclosure documentation The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full CurrentFinancialAssetsAtFairValueThroughPr ofitOrLossMandatorilyMeasuredAtFairValue Montetary, instant, debit label Current financial assets at fair value through profit or loss, mandatorily measured at fair value IFRS 7.8 a Disclosure documentation The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

196 ifrs-full CurrentFinancialAssetsAtFairValueThroughPr ofitOrLossMeasuredAsSuchInAccordanceWit hExemptionForReacquisitionOfOwnEquityInst ruments Montetary, instant, debit label Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments IFRS 7.8 a Disclosure documentation The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments] ifrs-full CurrentFinancialAssetsAtFairValueThroughPr ofitOrLossMeasuredAsSuchInAccordanceWit hExemptionForRepurchaseOfOwnFinancialLi abilities Montetary, instant, debit label Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities IFRS 7.8 a Disclosure documentation The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities] ifrs-full CurrentFinancialAssetsAvailableforsale Montetary, instant, debit label Current financial assets available-for-sale Expired 2023-01- 01 IFRS 7.8 d Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of current financial assets available￾for-sale. [Refer: Financial assets available-for￾sale; Current financial assets] ifrs-full CurrentFinancialAssetsMeasuredAtFairValue ThroughOtherComprehensiveIncome Montetary, instant, debit label Current financial assets measured at fair value through other comprehensive income IFRS 7.8 h Disclosure

197 documentation The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income] ifrs-full CurrentFinancialLiabilities Montetary, instant, credit label Current financial liabilities IFRS 7.25 Disclosure totalLabel Total current financial liabilities documentation The amount of current financial liabilities. [Refer: Financial liabilities] ifrs-full CurrentFinancialLiabilitiesAtAmortisedCost Montetary, instant, credit label Current financial liabilities at amortised cost IFRS 7.8 g Disclosure documentation The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full CurrentFinancialLiabilitiesAtFairValueThrough ProfitOrLoss Montetary, instant, credit label Current financial liabilities at fair value through profit or loss IFRS 7.8 e Disclosure totalLabel Total current financial liabilities at fair value through profit or loss documentation The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full CurrentFinancialLiabilitiesAtFairValueThrough ProfitOrLossAbstract label Current financial liabilities at fair value through profit or loss [abstract] ifrs-full CurrentFinancialLiabilitiesAtFairValueThrough ProfitOrLossClassifiedAsHeldForTrading Montetary, instant, credit label Current financial liabilities at fair value through profit or loss, classified as held for trading IFRS 7.8 e Disclosure documentation The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss] ifrs-full CurrentFinancialLiabilitiesAtFairValueThrough ProfitOrLossDesignatedUponInitialRecognitio n Montetary, instant, credit label Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 e Disclosure

198 documentation The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full CurrentFoodAndBeverage Montetary, instant, debit label Current food and beverage IAS 2.37 Common practice documentation A classification of current inventory representing the amount of food and beverage. [Refer: Inventories] ifrs-full CurrentFuel Montetary, instant, debit label Current fuel IAS 2.37 Common practice documentation A classification of current inventory representing the amount of fuel. [Refer: Inventories] ifrs-full CurrentGovernmentGrants Montetary, instant, credit label Current government grants IAS 1.55 Common practice documentation The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Government grants] ifrs-full CurrentHeldtomaturityInvestments Montetary, instant, debit label Current held-to-maturity investments Expired 2023-01- 01 IFRS 7.8 b Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments] ifrs-full CurrentInterestPayable Montetary, instant, credit label Current interest payable IAS 1.112 c Common practice documentation The amount of current interest payable. [Refer: Interest payable] ifrs-full CurrentInterestReceivable Montetary, instant, debit label Current interest receivable IAS 1.112 c Common practice documentation The amount of current interest receivable. [Refer: Interest receivable] ifrs-full CurrentInventoriesArisingFromExtractiveActivi tiesAbstract label Current inventories arising from extractive activities [abstract]

199 ifrs-full CurrentInventoriesHeldForSale Montetary, instant, debit label Current inventories held for sale IAS 2.37 Common practice documentation A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories] ifrs-full CurrentInventoriesInTransit Montetary, instant, debit label Current inventories in transit IAS 2.37 Common practice documentation A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories] ifrs-full CurrentInvestments Montetary, instant, debit label Current investments IAS 1.55 Common practice documentation The amount of current investments. ifrs-full CurrentInvestmentsInEquityInstrumentsDesig natedAtFairValueThroughOtherComprehensiv eIncome Montetary, instant, debit label Current investments in equity instruments designated at fair value through other comprehensive income IFRS 7.8 h Disclosure documentation The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] ifrs-full CurrentLeaseLiabilities Montetary, instant, credit label Current lease liabilities IFRS 16.47 b Disclosure documentation The amount of current lease liabilities. [Refer: Lease liabilities] ifrs-full CurrentLiabilities Montetary, instant, credit label Current liabilities IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclo sure negatedLabel Current liabilities totalLabel Total current liabilities

200 documentation The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period. ifrs-full CurrentLiabilitiesAbstract label Current liabilities [abstract] ifrs-full CurrentLiabilitiesOtherThanLiabilitiesIncludedI nDisposalGroupsClassifiedAsHeldForSale Montetary, instant, credit label Current liabilities other than liabilities included in disposal groups classified as held for sale IAS 1.69 Disclosure totalLabel Total current liabilities other than liabilities included in disposal groups classified as held for sale documentation The amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer: Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified as held for sale] ifrs-full CurrentLiabilitiesRecognisedAsOfAcquisitionD ate (Monetary), instant, credit label Current liabilities recognised as of acquisition date IFRS 3.B64 i Common practice negatedLabel Current liabilities recognised as of acquisition date documentation The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Total for all business combinations [member]] ifrs-full CurrentLoansAndReceivables Montetary, instant, debit label Current loans and receivables Expired 2023-01- 01 IFRS 7.8 c Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of current loans and receivables. [Refer: Loans and receivables]

201 ifrs-full CurrentLoansReceivedAndCurrentPortionOfN oncurrentLoansReceived Montetary, instant, credit label Current loans received and current portion of non￾current loans received IAS 1.112 c Common practice documentation The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received] ifrs-full CurrentMaterialsAndSuppliesToBeConsumedI nProductionProcessOrRenderingServices Montetary, instant, debit label Current materials and supplies to be consumed in production process or rendering services IAS 2.37 Common practice documentation A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories] ifrs-full CurrentMember Member label Current [member] IFRS 7.35N Example, IFRS 7.IG20D Example documentation This member stands for a current time band. ifrs-full CurrentNaturalGas Montetary, instant, debit label Current natural gas IAS 2.37 Common practice documentation A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories] ifrs-full CurrentNoncashAssetsPledgedAsCollateralFo rWhichTransfereeHasRightByContractOrCust omToSellOrRepledgeCollateral Montetary, instant, debit label Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral IFRS 9.3.2.23 a Disclosu re documentation The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. ifrs-full CurrentNotesAndDebenturesIssuedAndCurre ntPortionOfNoncurrentNotesAndDebenturesIs sued Montetary, instant, credit label Current notes and debentures issued and current portion of non-current notes and debentures issued IAS 1.112 c Common practice

202 documentation The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued] ifrs-full CurrentOreStockpiles Montetary, instant, debit label Current ore stockpiles IAS 2.37 Common practice documentation A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories] ifrs-full CurrentPackagingAndStorageMaterials Montetary, instant, debit label Current packaging and storage materials IAS 2.37 Common practice documentation A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories] ifrs-full CurrentPayablesForPurchaseOfEnergy Montetary, instant, credit label Current payables for purchase of energy IAS 1.78 Common practice documentation The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy] ifrs-full CurrentPayablesForPurchaseOfNoncurrentAs sets Montetary, instant, credit label Current payables for purchase of non-current assets IAS 1.78 Common practice documentation The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets] ifrs-full CurrentPayablesOnSocialSecurityAndTaxesO therThanIncomeTax Montetary, instant, credit label Current payables on social security and taxes other than income tax IAS 1.78 Common practice documentation The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax] ifrs-full CurrentPetroleumAndPetrochemicalProducts Montetary, instant, debit label Current petroleum and petrochemical products IAS 2.37 Common practice documentation A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas] ifrs-full CurrentPortionOfLongtermBorrowings label Current portion of non-current borrowings

203 Montetary, instant, credit documentation The current portion of non-current borrowings. [Refer: Borrowings] IAS 1.55 Common practice ifrs-full CurrentPrepaidExpenses Montetary, instant, debit label Current prepaid expenses IAS 1.112 c Common practice documentation The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised. ifrs-full CurrentPrepayments Montetary, instant, debit label Current prepayments IAS 1.78 b Example totalLabel Total current prepayments documentation The amount of current prepayments. [Refer: Prepayments] ifrs-full CurrentPrepaymentsAbstract label Current prepayments [abstract] ifrs-full CurrentPrepaymentsAndCurrentAccruedInco meIncludingCurrentContractAssets Montetary, instant, debit label Current prepayments and current accrued income including current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total current prepayments and current accrued income including current contract assets documentation The amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued income including contract assets] ifrs-full CurrentPrepaymentsAndCurrentAccruedInco meIncludingCurrentContractAssetsAbstract label Current prepayments and current accrued income including current contract assets [abstract] ifrs-full CurrentPrepaymentsAndCurrentAccruedInco meOtherThanCurrentContractAssets Montetary, instant, debit label Current prepayments and current accrued income other than current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total current prepayments and current accrued income other than current contract assets documentation The amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued income other than contract assets]

204 ifrs-full CurrentPrepaymentsAndCurrentAccruedInco meOtherThanCurrentContractAssetsAbstract label Current prepayments and current accrued income other than current contract assets [abstract] ifrs-full CurrentPrepaymentsAndOtherCurrentAssets Montetary, instant, debit label Current prepayments and other current assets IAS 1.55 Common practice documentation The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments] ifrs-full CurrentProgrammingAssets Montetary, instant, debit label Current programming assets IAS 1.55 Common practice documentation The amount of current programming assets. [Refer: Programming assets] ifrs-full CurrentProvisions Montetary, instant, credit label Current provisions IAS 1.54 l Disclosure totalLabel Total current provisions documentation The amount of current provisions, including provisions for employee benefits. [Refer: Provisions] ifrs-full CurrentProvisionsAbstract label Current provisions [abstract] ifrs-full CurrentProvisionsForEmployeeBenefits Montetary, instant, credit label Current provisions for employee benefits IAS 1.78 d Disclosure documentation The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits] ifrs-full CurrentRawMaterialsAndCurrentProductionSu pplies Montetary, instant, debit label Current raw materials and current production supplies IAS 2.37 Common practice totalLabel Total current raw materials and current production supplies documentation A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials] ifrs-full CurrentRawMaterialsAndCurrentProductionSu ppliesAbstract label Current raw materials and current production supplies [abstract]

205 ifrs-full CurrentReceivablesDueFromAssociates Montetary, instant, debit label Current receivables due from associates IAS 1.78 b Common practice documentation The amount of current receivables due from associates. [Refer: Total for all associates [member]] ifrs-full CurrentReceivablesDueFromJointVentures Montetary, instant, debit label Current receivables due from joint ventures IAS 1.78 b Common practice documentation The amount of current receivables due from joint ventures. [Refer: Total for all joint ventures [member]] ifrs-full CurrentReceivablesFromContractsWithCusto mers Montetary, instant, debit label Current receivables from contracts with customers IFRS 15.105 Disclosure documentation The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers] ifrs-full CurrentReceivablesFromRentalOfProperties Montetary, instant, debit label Current receivables from rental of properties IAS 1.78 b Common practice documentation The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties] ifrs-full CurrentReceivablesFromSaleOfProperties Montetary, instant, debit label Current receivables from sale of properties IAS 1.78 b Common practice documentation The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties] ifrs-full CurrentReceivablesFromTaxesOtherThanInco meTax Montetary, instant, debit label Current receivables from taxes other than income tax IAS 1.78 b Common practice documentation The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] ifrs-full CurrentRecognisedAssetsDefinedBenefitPlan Montetary, instant, debit label Current net defined benefit asset IAS 1.55 Common practice documentation The amount of current net defined benefit asset. [Refer: Net defined benefit asset] ifrs-full CurrentRecognisedLiabilitiesDefinedBenefitPl an Montetary, instant, credit label Current net defined benefit liability IAS 1.55 Common practice documentation The amount of current net defined benefit liability. [Refer: Net defined benefit liability] ifrs-full CurrentRefundsProvision label Current refunds provision

206 Montetary, instant, credit documentation The amount of current provision for refunds. [Refer: Refunds provision] IAS 37 - Example 4 Refunds policy Example, IAS 37.87 Example ifrs-full CurrentRestrictedCashAndCashEquivalents Montetary, instant, debit label Current restricted cash and cash equivalents IAS 1.55 Common practice documentation The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] ifrs-full CurrentRetentionPayables Montetary, instant, credit label Current retention payables IAS 1.78 Common practice documentation The amount of current retention payables. [Refer: Retention payables] ifrs-full CurrentSecuredBankLoansReceivedAndCurre ntPortionOfNoncurrentSecuredBankLoansRec eived Montetary, instant, credit label Current secured bank loans received and current portion of non-current secured bank loans received IAS 1.112 c Common practice documentation The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received] ifrs-full CurrentServiceCostDefinedBenefitPlans Montetary, duration, debit label Current service cost, defined benefit plans IAS 19.135 b Common practice documentation The expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost] ifrs-full CurrentServiceCostNetDefinedBenefitLiability Asset Montetary, duration, credit label Increase in net defined benefit liability (asset) resulting from current service cost IAS 19.141 a Disclosure documentation The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] ifrs-full CurrentTaxAssets label Current tax assets IAS 1.54 n Disclosure

207 Montetary, instant, debit documentation The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. ifrs-full CurrentTaxAssetsCurrent Montetary, instant, debit label Current tax assets, current IAS 1.54 n Disclosure documentation The current amount of current tax assets. [Refer: Current tax assets] ifrs-full CurrentTaxAssetsNoncurrent Montetary, instant, debit label Current tax assets, non-current IAS 1.54 n Disclosure documentation The non-current amount of current tax assets. [Refer: Current tax assets] ifrs-full CurrentTaxExpenseIncome Montetary, duration, debit label Current tax expense (income) IAS 12.80 a Example documentation The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. ifrs-full CurrentTaxExpenseIncomeAndAdjustmentsF orCurrentTaxOfPriorPeriods Montetary, duration, debit label Current tax expense (income) and adjustments for current tax of prior periods IAS 12.80 Common practice totalLabel Total current tax expense (income) and adjustments for current tax of prior periods documentation The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods] ifrs-full CurrentTaxExpenseIncomeAndAdjustmentsF orCurrentTaxOfPriorPeriodsAbstract label Current tax expense (income) and adjustments for current tax of prior periods [abstract] ifrs-full CurrentTaxExpenseIncomeRelatedToPillarTw oIncomeTaxes Montetary, duration, debit label Current tax expense (income), related to Pillar Two income taxes IAS 12.88B Disclosure documentation The amount of current tax expense (income) related to Pillar Two income taxes. ifrs-full CurrentTaxLiabilities label Current tax liabilities IAS 1.54 n Disclosure

208 Montetary, instant, credit documentation The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. ifrs-full CurrentTaxLiabilitiesCurrent Montetary, instant, credit label Current tax liabilities, current IAS 1.54 n Disclosure documentation The current amount of current tax liabilities. [Refer: Current tax liabilities] ifrs-full CurrentTaxLiabilitiesNoncurrent Montetary, instant, credit label Current tax liabilities, non-current IAS 1.54 n Disclosure documentation The non-current amount of current tax liabilities. [Refer: Current tax liabilities] ifrs-full CurrentTaxRelatingToItemsChargedOrCredite dDirectlyToEquity Montetary, duration, debit label Current tax relating to items credited (charged) directly to equity IAS 12.81 a Disclosure documentation The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Classes of financial instruments [domain]] ifrs-full CurrentTradeReceivables Montetary, instant, debit label Current trade receivables IAS 1.68 Example, IAS 1.78 b Example documentation The amount of current trade receivables. [Refer: Trade receivables] ifrs-full CurrentUnsecuredBankLoansReceivedAndCu rrentPortionOfNoncurrentUnsecuredBankLoa nsReceived Montetary, instant, credit label Current unsecured bank loans received and current portion of non-current unsecured bank loans received IAS 1.112 c Common practice documentation The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]

209 ifrs-full CurrentValueAddedTaxPayables Montetary, instant, credit label Current value added tax payables IAS 1.78 Common practice documentation The amount of current value added tax payables. [Refer: Value added tax payables] ifrs-full CurrentValueAddedTaxReceivables Montetary, instant, debit label Current value added tax receivables IAS 1.78 b Common practice documentation The amount of current value added tax receivables. [Refer: Value added tax receivables] ifrs-full CurrentWarrantLiability Montetary, instant, credit label Current warrant liability IAS 1.55 Common practice documentation The amount of current warrant liabilities. [Refer: Warrant liability] ifrs-full CustomerrelatedIntangibleAssetsMember Member label Customer-related intangible assets [member] IAS 38.119 Common practice documentation This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non￾contractual customer relationships. ifrs-full CustomerrelatedIntangibleAssetsRecognised AsOfAcquisitionDate Montetary, instant, debit label Customer-related intangible assets recognised as of acquisition date IFRS 3.B64 i Common practice documentation The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Total for all business combinations [member]] ifrs-full DateAsAtWhichEntityPlansToApplyNewIFRSI nitially Date label Date as at which entity plans to apply new IFRS initially IAS 8.31 d Example documentation The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective. ifrs-full DateByWhichApplicationOfNewIFRSIsRequir ed Date label Date by which application of new IFRS is required IAS 8.31 c Example documentation The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.

210 ifrs-full DatedSubordinatedLiabilities Montetary, instant, credit label Dated subordinated liabilities IAS 1.112 c Common practice documentation The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities] ifrs-full DateOfAcquisition2013 Date label Date of acquisition IFRS 3.B64 b Disclosure documentation The date on which the acquirer obtains control of the acquiree in a business combination. ifrs-full DateOfAuthorisationForIssueOfFinancialState ments2013 Date label Date of authorisation for issue of financial statements IAS 10.17 Disclosure documentation The date on which financial statements are authorised for issue. ifrs-full DateOfEndOfReportingPeriod2013 Date label Date of end of reporting period IAS 1.51 c Disclosure documentation The date of the end of the reporting period. ifrs-full DateOfEndOfReportingPeriodOfFinancialStat ementsOfAssociate Date label Date of end of reporting period of financial statements of associate IFRS 12.22 b (i) Disclosu re documentation The date of the end of the reporting period of the financial statements of an associate. ifrs-full DateOfEndOfReportingPeriodOfFinancialStat ementsOfJointVenture2013 Date label Date of end of reporting period of financial statements of joint venture IFRS 12.22 b (i) Disclosu re documentation The date of the end of the reporting period of the financial statements of a joint venture. ifrs-full DateOfEndOfReportingPeriodOfFinancialStat ementsOfSubsidiary Date label Date of end of reporting period of financial statements of subsidiary IFRS 12.11 a Disclosure documentation The date of the end of the reporting period of the financial statements of a subsidiary. ifrs-full DateOfGrantOfSharebasedPaymentArrangem ent Text label Date of grant of share-based payment arrangement IFRS 2.45 a Example, IFRS 2.IG23 Example documentation The date on which share-based payment arrangements are granted. [Refer: Types of share-based payment arrangements [domain]] ifrs-full DateOfReclassificationOfFinancialAssetsDue ToChangeInBusinessModel Date label Date of reclassification of financial assets due to change in business model IFRS 7.12B a Disclosure

211 documentation The date of the reclassification of financial assets due to a change in the entity's business model for managing financial assets. [Refer: Financial assets] ifrs-full DebtInstrumentsAmountContributedToFairVal ueOfPlanAssets Montetary, instant, debit label Debt instruments, amount contributed to fair value of plan assets IAS 19.142 c Example documentation The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full DebtInstrumentsHeld Montetary, instant, debit label Debt instruments held IAS 1.55 Common practice totalLabel Total debt instruments held documentation The amount of instruments representing indebtedness, including instruments called debt securities, held by the entity. ifrs-full DebtInstrumentsHeldAbstract label Debt instruments held [abstract] ifrs-full DebtInstrumentsHeldAtAmortisedCost Montetary, instant, debit label Debt instruments held at amortised cost IAS 1.55 Common practice documentation The amount of instruments representing indebtedness held by the entity at amortised cost. [Refer: Debt instruments held; Financial assets at amortised cost] ifrs-full DebtInstrumentsHeldAtFairValueThroughProfi tOrLossClassifiedAsHeldForTrading Montetary, instant, debit label Debt instruments held at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice documentation The amount of instruments representing indebtedness held by the entity at fair value through profit or loss classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full DebtInstrumentsHeldAtFairValueThroughProfi tOrLossMandatorilyMeasuredAtFairValueOthe rThanThoseClassifiedAsHeldForTrading Montetary, instant, debit label Debt instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1.55 Common practice

212 documentation The amount of instruments representing indebtedness held by the entity that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] ifrs-full DebtInstrumentsHeldMeasuredAtFairValueTh roughOtherComprehensiveIncome Montetary, instant, debit label Debt instruments held measured at fair value through other comprehensive income IAS 1.55 Common practice documentation The amount of instruments representing indebtedness held by the entity that are measured at fair value through other comprehensive income. [Refer: Debt instruments held; Financial assets measured at fair value through other comprehensive income] ifrs-full DebtInstrumentsIssuedAtAmortisedCost Montetary, instant, credit label Debt instruments issued at amortised cost IAS 1.55 Common practice documentation The amount of instruments issued by the entity that represent indebtedness at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full DebtInstrumentsIssuedAtFairValueThroughPr ofitOrLossDesignatedUponInitialRecognitionO rSubsequently Montetary, instant, credit label Debt instruments issued at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1.55 Common practice documentation The amount of instruments issued by the entity that represent indebtedness at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full DebtInstrumentsPercentageContributedToFair ValueOfPlanAssets Percent label Debt instruments, percentage contributed to fair value of plan assets IAS 19.142 c Common practice

213 documentation The percentage instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Debt instruments, amount contributed to fair value of plan assets] ifrs-full DebtSecurities Montetary, instant, credit label Debt instruments issued IAS 1.55 Common practice documentation The amount of instruments issued by the entity that represent indebtedness. ifrs-full DebtSecuritiesMember Member label Debt securities [member] IFRS 13.94 Example, IFRS 13.IE60 Example documentation This member stands for instruments held by the entity that represent indebtedness. ifrs-full DecreaseDueToHarvestBiologicalAssets (Monetary), duration, credit label Decrease due to harvest, biological assets IAS 41.50 d Disclosure negatedLabel Decrease due to harvest, biological assets documentation The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets] ifrs-full DecreaseIncreaseThroughTaxOnSharebased PaymentTransactions Montetary, duration, debit label Decrease (increase) through tax on share-based payment transactions, equity IAS 1.106 d Common practice documentation The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share￾based payment arrangements [domain]]

214 ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsAsse ts Montetary, duration, credit label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets IFRS 13.93 h (ii) Disclos ure documentation The amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsEntit ysOwnEquityInstruments Montetary, duration, debit label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments IFRS 13.93 h (ii) Disclos ure documentation The amount of decrease in the fair value measurement of the entity's own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsLiabi lities Montetary, duration, debit label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities IFRS 13.93 h (ii) Disclos ure documentation The amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInOtherComprehensiveIncomeAfterTa xAssets Montetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets IFRS 13.93 h (ii) Commo n practice documentation The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

215 ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInOtherComprehensiveIncomeAfterTa xEntitysOwnEquityInstruments Montetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInOtherComprehensiveIncomeAfterTa xLiabilities Montetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInOtherComprehensiveIncomeBefore TaxAssets Montetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets IFRS 13.93 h (ii) Commo n practice documentation The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

216 ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInOtherComprehensiveIncomeBefore TaxEntitysOwnEquityInstruments Montetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInOtherComprehensiveIncomeBefore TaxLiabilities Montetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInProfitOrLossAfterTaxAssets Montetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets IFRS 13.93 h (ii) Commo n practice documentation The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

217 ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInProfitOrLossAfterTaxEntitysOwnEqu ityInstruments Montetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInProfitOrLossAfterTaxLiabilities Montetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInProfitOrLossBeforeTaxAssets Montetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets IFRS 13.93 h (ii) Commo n practice documentation The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

218 ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInProfitOrLossBeforeTaxEntitysOwnE quityInstruments Montetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInProfitOrLossBeforeTaxLiabilities Montetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full DecreaseThroughBalancesRecoveredInCurre ntPeriodRegulatoryDeferralAccountDebitBala nces (Monetary), duration, credit label Decrease through balances recovered in current period, regulatory deferral account debit balances IFRS 14.33 a (ii) Exampl e negatedLabel Decrease through balances recovered in current period, regulatory deferral account debit balances documentation The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances] ifrs-full DecreaseThroughBalancesReversedInCurren tPeriodRegulatoryDeferralAccountCreditBalan ces (Monetary), duration, debit label Decrease through balances reversed in current period, regulatory deferral account credit balances IFRS 14.33 a (ii) Exampl e

219 negatedLabel Decrease through balances reversed in current period, regulatory deferral account credit balances documentation The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances] ifrs-full DecreaseThroughBenefitsPaidReimbursemen tRightsAtFairValue (Monetary), duration, credit label Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid IAS 19.141 g Disclosure negatedLabel Increase in reimbursement rights related to defined benefit obligation, resulting from benefits paid documentation The decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid. [Refer: Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full DecreaseThroughClassifiedAsHeldForSaleBio logicalAssets (Monetary), duration, credit label Decrease through classified as held for sale, biological assets IAS 41.50 c Disclosure negatedLabel Decrease through classified as held for sale, biological assets documentation The decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets] ifrs-full DecreaseThroughClassifiedAsHeldForSaleGo odwill (Monetary), duration, credit label Decrease through classified as held for sale, goodwill IFRS 3.B67 d (iv) Disclos ure negatedLabel Decrease through classified as held for sale, goodwill documentation The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]

220 ifrs-full DecreaseThroughClassifiedAsHeldForSaleInt angibleAssetsAndGoodwill (Monetary), duration, credit label Decrease through classified as held for sale, intangible assets and goodwill IAS 38.118 e (ii) Commo n practice negatedLabel Decrease through classified as held for sale, intangible assets and goodwill documentation The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill] ifrs-full DecreaseThroughClassifiedAsHeldForSaleInt angibleAssetsOtherThanGoodwill (Monetary), duration, credit label Decrease through classified as held for sale, intangible assets other than goodwill IAS 38.118 e (ii) Disclosu re negatedLabel Decrease through classified as held for sale, intangible assets other than goodwill documentation The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill] ifrs-full DecreaseThroughClassifiedAsHeldForSaleInv estmentProperty (Monetary), duration, credit label Decrease through classified as held for sale, investment property IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosur e negatedLabel Decrease through classified as held for sale, investment property documentation The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]] ifrs-full DecreaseThroughClassifiedAsHeldForSalePr opertyPlantAndEquipment (Monetary), duration, credit label Decrease through classified as held for sale, property, plant and equipment IAS 16.73 e (ii) Disclosur e

221 negatedLabel Decrease through classified as held for sale, property, plant and equipment documentation The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]] ifrs-full DecreaseThroughClassifiedAsHeldForSalePr opertyPlantAndEquipmentIncludingRightofuse Assets (Monetary), duration, credit label Decrease through classified as held for sale, property, plant and equipment including right-of￾use assets IAS 16.73 e Common practice negatedLabel Decrease through classified as held for sale, property, plant and equipment including right-of￾use assets documentation The decrease in property, plant and equipment including right-of-use assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment including right-of-use assets; Disposal groups classified as held for sale [member]] ifrs-full DecreaseThroughClassifiedAsHeldForSaleRi ghtofuseAssets (Monetary), duration, credit label Decrease through classified as held for sale, right-of-use assets IAS 16.73 e Common practice negatedLabel Decrease through classified as held for sale, right-of-use assets documentation The decrease in right-of-use assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Right-of-use assets; Disposal groups classified as held for sale [member]]

222 ifrs-full DecreaseThroughDerecognitionExposureToC reditRiskOnLoanCommitmentsAndFinancialG uaranteeContracts (Monetary), duration, debit label Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example negatedLabel Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts documentation The decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full DecreaseThroughDerecognitionFinancialAsse ts (Monetary), duration, credit label Decrease through derecognition, financial assets IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example negatedLabel Decrease through derecognition, financial assets documentation The decrease in financial assets resulting from derecognition. [Refer: Financial assets] ifrs-full DecreaseThroughDisposalsRegulatoryDeferra lAccountCreditBalances (Monetary), duration, debit label Decrease through disposals, regulatory deferral account credit balances IFRS 14.33 a (iii) Exampl e negatedLabel Decrease through disposals, regulatory deferral account credit balances documentation The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances] ifrs-full DecreaseThroughDisposalsRegulatoryDeferra lAccountDebitBalances (Monetary), duration, credit label Decrease through disposals, regulatory deferral account debit balances IFRS 14.33 a (iii) Exampl e negatedLabel Decrease through disposals, regulatory deferral account debit balances documentation The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]

223 ifrs-full DecreaseThroughImpairmentContractAssets Montetary, duration, credit label Decrease through impairment, contract assets IFRS 15.118 c Example documentation The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss] ifrs-full DecreaseThroughImpairmentLossesAssetsFo rInsuranceAcquisitionCashFlows (Monetary), duration, credit label Decrease through impairment losses, assets for insurance acquisition cash flows IFRS 17.105B Disclosure negatedLabel Decrease through impairment losses, assets for insurance acquisition cash flows documentation The decrease in assets for insurance acquisition cash flows resulting from impairment losses recognised in the period. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows] ifrs-full DecreaseThroughImpairmentsRegulatoryDefe rralAccountDebitBalances (Monetary), duration, credit label Decrease through impairments, regulatory deferral account debit balances IFRS 14.33 a (iii) Exampl e negatedLabel Decrease through impairments, regulatory deferral account debit balances documentation The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances] ifrs-full DecreaseThroughLossOfControlOfSubsidiaryI ntangibleAssetsAndGoodwill (Monetary), duration, credit label Decrease through loss of control of subsidiary, intangible assets and goodwill IAS 38.118 e Common practice negatedLabel Decrease through loss of control of subsidiary, intangible assets and goodwill documentation The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill] ifrs-full DecreaseThroughLossOfControlOfSubsidiaryI ntangibleAssetsOtherThanGoodwill (Monetary), duration, credit label Decrease through loss of control of subsidiary, intangible assets other than goodwill IAS 38.118 e Common practice

224 negatedLabel Decrease through loss of control of subsidiary, intangible assets other than goodwill documentation The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill] ifrs-full DecreaseThroughLossOfControlOfSubsidiary OtherProvisions (Monetary), duration, debit label Decrease through loss of control of subsidiary, other provisions IAS 37.84 Common practice negatedLabel Decrease through loss of control of subsidiary, other provisions documentation The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions] ifrs-full DecreaseThroughLossOfControlOfSubsidiary PropertyPlantAndEquipment (Monetary), duration, credit label Decrease through loss of control of subsidiary, property, plant and equipment IAS 16.73 e Common practice negatedLabel Decrease through loss of control of subsidiary, property, plant and equipment documentation The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment] ifrs-full DecreaseThroughLossOfControlOfSubsidiary PropertyPlantAndEquipmentIncludingRightofu seAssets (Monetary), duration, credit label Decrease through loss of control of subsidiary, property, plant and equipment including right-of￾use assets IAS 16.73 e Common practice negatedLabel Decrease through loss of control of subsidiary, property, plant and equipment including right-of￾use assets documentation The decrease in property, plant and equipment including right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment including right-of-use assets]

225 ifrs-full DecreaseThroughLossOfControlOfSubsidiary RightofuseAssets (Monetary), duration, credit label Decrease through loss of control of subsidiary, right-of-use assets IAS 16.73 e Common practice negatedLabel Decrease through loss of control of subsidiary, right-of-use assets documentation The decrease in right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Right￾of-use assets] ifrs-full DecreaseThroughPerformanceObligationBein gSatisfiedContractLiabilities Montetary, duration, debit label Decrease through performance obligation being satisfied, contract liabilities IFRS 15.118 e Example documentation The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [domain]] ifrs-full DecreaseThroughRightToConsiderationBeco mingUnconditionalContractAssets Montetary, duration, credit label Decrease through right to consideration becoming unconditional, contract assets IFRS 15.118 d Example documentation The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets] ifrs-full DecreaseThroughTransferToLiabilitiesInclude dInDisposalGroupsClassifiedAsHeldForSaleO therProvisions (Monetary), duration, debit label Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions IAS 37.84 Common practice negatedLabel Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions documentation The decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]] ifrs-full DecreaseThroughWriteoffFinancialAssets (Monetary), duration, credit label Decrease through write-off, financial assets IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example negatedLabel Decrease through write-off, financial assets documentation The decrease in financial assets resulting from write-off. [Refer: Financial assets]

226 ifrs-full DeductibleTemporaryDifferencesForWhichNo DeferredTaxAssetIsRecognised Montetary, instant label Deductible temporary differences for which no deferred tax asset is recognised IAS 12.81 e Disclosure commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

227 documentation The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]] ifrs-full DeemedCostOfInvestmentsForWhichDeemed CostIsFairValue Montetary, instant, debit label Aggregate deemed cost of investments for which deemed cost is fair value IFRS 1.31 b Disclosure documentation The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity's first IFRS financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]] ifrs-full DeemedCostOfInvestmentsForWhichDeemed CostIsPreviousGAAPCarryingAmount Montetary, instant, debit label Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount IFRS 1.31 a Disclosure documentation The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity's first IFRS financial statements. [Refer: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]] ifrs-full DefaultFinancialStatementsDateMember Member [default] label Default financial statements date [member] IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, documentation IAS 8.49 b (i) Disclosure This member stands for the standard value for the 'Creation date' axis if no other member is used.

228 ifrs-full DefaultWasRemediedOrTermsOfLoansPayabl eWereRenegotiatedBeforeFinancialStatement sWereAuthorisedForIssue True/False label Default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue IFRS 7.18 c Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue. ifrs-full DeferredIncomeIncludingContractLiabilities Montetary, instant, credit label Deferred income including contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total deferred income including contract liabilities documentation The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities] ifrs-full DeferredIncomeIncludingContractLiabilitiesAb stract label Deferred income including contract liabilities [abstract] ifrs-full DeferredIncomeIncludingContractLiabilitiesRe cognisedAsOfAcquisitionDate (Monetary), instant, credit label Deferred income including contract liabilities recognised as of acquisition date IFRS 3.B64 i Common practice negatedTotalLabel Total deferred income including contract liabilities recognised as of acquisition date documentation The amount recognised as of the acquisition date for deferred income including contract liabilities assumed in a business combination. [Refer: Deferred income including contract liabilities; Total for all business combinations [member]]

229 ifrs-full DeferredIncomeIncludingContractLiabilitiesRe cognisedAsOfAcquisitionDateAbstract label Deferred income including contract liabilities recognised as of acquisition date [abstract] ifrs-full DeferredIncomeOtherThanContractLiabilities Montetary, instant, credit label Deferred income other than contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice documentation The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, other than contract liabilities. [Refer: Contract liabilities] ifrs-full DeferredIncomeOtherThanContractLiabilities RecognisedAsOfAcquisitionDate (Monetary), instant, credit label Deferred income other than contract liabilities recognised as of acquisition date IFRS 3.B64 i Common practice negatedLabel Deferred income other than contract liabilities recognised as of acquisition date documentation The amount recognised as of the acquisition date for deferred income other than contract liabilities assumed in a business combination. [Refer: Deferred income other than contract liabilities; Total for all business combinations [member]] ifrs-full DeferredTaxAssetAssociatedWithRegulatoryD eferralAccountBalances Montetary, instant, debit label Deferred tax asset associated with regulatory deferral account balances IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosur e documentation The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [domain]] ifrs-full DeferredTaxAssets Montetary, instant, debit label Deferred tax assets IAS 12.81 g (i) Disclosur e, IAS 1.54 o Disclosure, IAS 1.56 Disclosure negatedLabel Deferred tax assets documentation The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]

230 ifrs-full DeferredTaxAssetsAndLiabilitiesAbstract label Deferred tax assets and liabilities [abstract] ifrs-full DeferredTaxAssetsRecognisedAsOfAcquisitio nDate Montetary, instant, debit label Deferred tax assets recognised as of acquisition date IFRS 3.B64 i Common practice documentation The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Total for all business combinations [member]] ifrs-full DeferredTaxAssetWhenUtilisationIsDependen tOnFutureTaxableProfitsInExcessOfProfitsFro mReversalOfTaxableTemporaryDifferencesAn dEntityHasSufferedLossInJurisdictionToWhich DeferredTaxAssetRelates Montetary, instant, debit label Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates IAS 12.82 Disclosure documentation The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]] ifrs-full DeferredTaxExpenseArisingFromWritedownO rReversalOfWritedownOfDeferredTaxAsset Montetary, duration, debit label Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset IAS 12.80 g Example documentation The amount of deferred tax expense arising from the write-down, or reversal of a previous write￾down, of a deferred tax asset. [Refer: Deferred tax assets] ifrs-full DeferredTaxExpenseIncome label Deferred tax expense (income)

231 Montetary, duration, debit documentation The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] IAS 12.81 g (ii) Disclosur e ifrs-full DeferredTaxExpenseIncomeAbstract label Deferred tax expense (income) [abstract] ifrs-full DeferredTaxExpenseIncomeRecognisedInPro fitOrLoss Montetary, duration label Deferred tax expense (income) recognised in profit or loss IAS 12.81 g (ii) Disclosur e commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] ifrs-full DeferredTaxExpenseIncomeRelatingToOrigin ationAndReversalOfTemporaryDifferences Montetary, duration, debit label Deferred tax expense (income) relating to origination and reversal of temporary differences IAS 12.80 c Example documentation The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)] ifrs-full DeferredTaxExpenseIncomeRelatingToTaxRa teChangesOrImpositionOfNewTaxes Montetary, duration, debit label Deferred tax expense (income) relating to tax rate changes or imposition of new taxes IAS 12.80 d Example documentation The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)] ifrs-full DeferredTaxLiabilities label Deferred tax liabilities

232 Montetary, instant, credit documentation The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] IAS 12.81 g (i) Disclosur e, IAS 1.54 o Disclosure, IAS 1.56 Disclosure ifrs-full DeferredTaxLiabilitiesRecognisedAsOfAcquisi tionDate (Monetary), instant, credit label Deferred tax liabilities recognised as of acquisition date IFRS 3.B64 i Common practice negatedLabel Deferred tax liabilities recognised as of acquisition date documentation The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Total for all business combinations [member]] ifrs-full DeferredTaxLiabilityAsset Montetary, instant, credit label Deferred tax liability (asset) IAS 12.81 g (i) Disclosur e netLabel Net deferred tax liability (asset) periodEndLabel Deferred tax liability (asset) at end of period periodStartLabel Deferred tax liability (asset) at beginning of period documentation The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] ifrs-full DeferredTaxLiabilityAssociatedWithRegulator yDeferralAccountBalances Montetary, instant, credit label Deferred tax liability associated with regulatory deferral account balances IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosur e documentation The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [domain]] ifrs-full DeferredTaxRelatingToItemsChargedOrCredit edDirectlyToEquity Montetary, duration label Deferred tax relating to items credited (charged) directly to equity IAS 12.81 a Disclosure

233 commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] ifrs-full DefinedBenefitObligationAtPresentValue (Monetary), instant, credit label Defined benefit obligation, at present value IAS 19.57 a Common practice negatedLabel Defined benefit obligation, at present value documentation The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value] ifrs-full DefinedBenefitPlansAxis Axis label Defined benefit plans [axis] IAS 19.138 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full DefinedBenefitPlansDomain Domain [default] label Defined benefit plans [domain] IAS 19.138 Disclosure documentation This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined benefit plans' axis if no other member is used.

234 ifrs-full DefinedBenefitPlansOtherThanMultiemployer PlansStatePlansAndPlansThatShareRisksBet weenEntitiesUnderCommonControlMember Member label Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member] IAS 19.138 Disclosure documentation This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [domain]] ifrs-full DefinedBenefitPlansThatShareRisksBetween EntitiesUnderCommonControlMember Member label Defined benefit plans that share risks between entities under common control [member] IAS 19.149 Disclosure documentation This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [domain]; Total for all subsidiaries [member]; Parent [member]] ifrs-full DepartureFromRequirementOfIFRSAxis Axis label Departure from requirement of IFRS [axis] IAS 1.20 d Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full DepositLiabilities Montetary, instant, credit label Deposit liabilities IAS 1.55 Common practice documentation The amount of deposit liabilities held by the entity. ifrs-full DepositsAtAmortisedCost Montetary, instant, credit label Deposits at amortised cost IAS 1.55 Common practice documentation The amount of deposit liabilities held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full DepositsAtFairValueThroughProfitOrLossDesi gnatedUponInitialRecognitionOrSubsequently Montetary, instant, credit label Deposits at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1.55 Common practice

235 documentation The amount of deposit liabilities held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full DepositsAtFairValueThroughProfitOrLossThat MeetDefinitionOfHeldForTrading Montetary, instant, credit label Deposits at fair value through profit or loss that meet definition of held for trading IAS 1.55 Common practice documentation The amount of deposit liabilities held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-full DepositsFromBanks Montetary, instant, credit label Deposits from banks IAS 1.55 Common practice documentation The amount of deposit liabilities from banks held by the entity. ifrs-full DepositsFromBanksAtAmortisedCost Montetary, instant, credit label Deposits from banks at amortised cost IAS 1.55 Common practice documentation The amount of deposit liabilities from banks held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full DepositsFromBanksAtFairValueThroughProfit OrLossDesignatedUponInitialRecognitionOrS ubsequently Montetary, instant, credit label Deposits from banks at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1.55 Common practice documentation The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full DepositsFromBanksAtFairValueThroughProfit OrLossThatMeetDefinitionOfHeldForTrading Montetary, instant, credit label Deposits from banks at fair value through profit or loss that meet definition of held for trading IAS 1.55 Common practice

236 documentation The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-full DepositsFromCustomers Montetary, instant, credit label Deposits from customers IAS 1.55 Common practice totalLabel Total deposits from customers documentation The amount of deposit liabilities from customers held by the entity. ifrs-full DepositsFromCustomersAbstract label Deposits from customers [abstract] ifrs-full DepositsFromCustomersAtAmortisedCost Montetary, instant, credit label Deposits from customers at amortised cost IAS 1.55 Common practice documentation The amount of deposit liabilities from customers held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full DepositsFromCustomersAtFairValueThrough ProfitOrLossDesignatedUponInitialRecognitio nOrSubsequently Montetary, instant, credit label Deposits from customers at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1.55 Common practice documentation The amount of deposit liabilities from customers held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full DepositsFromCustomersAtFairValueThrough ProfitOrLossThatMeetDefinitionOfHeldForTra ding Montetary, instant, credit label Deposits from customers at fair value through profit or loss that meet definition of held for trading IAS 1.55 Common practice

237 documentation The amount of deposit liabilities from customers held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-full DepreciationAmortisationAndImpairmentLoss ReversalOfImpairmentLossRecognisedInProfi tOrLoss Montetary, duration, debit label Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss IAS 1.112 c Common practice totalLabel Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss documentation The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full DepreciationAmortisationAndImpairmentLoss ReversalOfImpairmentLossRecognisedInProfi tOrLossAbstract label Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract] ifrs-full DepreciationAndAmortisationExpense (Monetary), duration, debit label Depreciation and amortisation expense IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IFRS 12.B13 d Disclosur e, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure negatedLabel Depreciation and amortisation expense totalLabel Total depreciation and amortisation expense documentation The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives. ifrs-full DepreciationAndAmortisationExpenseAbstract label Depreciation and amortisation expense [abstract]

238 ifrs-full DepreciationBiologicalAssets (Monetary), duration label Depreciation, biological assets IAS 41.55 c Disclosure negatedLabel Depreciation, biological assets

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

240 ifrs-full DepreciationExpense Montetary, duration, debit label Depreciation expense IAS 1.112 c Common practice documentation The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives. ifrs-full DepreciationInvestmentProperty (Monetary), duration label Depreciation, investment property IAS 40.76 Disclosure, IAS 40.79 d (iv) Disclosur e negatedLabel Depreciation, investment property

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

242 ifrs-full DepreciationMethodBiologicalAssetsAtCost Text label Depreciation method, biological assets, at cost IAS 41.54 d Disclosure documentation The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets] ifrs-full DepreciationMethodBiologicalAssetsAtCostCa tegorical List label Depreciation method, biological assets, at cost, categorical IAS 41.54 d Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates which depreciation method is used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. ifrs-full DepreciationMethodInvestmentPropertyCostM odel Text label Depreciation method, investment property, cost model IAS 40.79 a Disclosure documentation The depreciation method used for investment property measured using the cost model. [Refer: Investment property] ifrs-full DepreciationMethodInvestmentPropertyCostM odelCategorical List label Depreciation method, investment property, cost model, categorical IAS 40.79 a Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates which depreciation method is used for investment property measured using the cost model. ifrs-full DepreciationMethodPropertyPlantAndEquipm ent Text label Depreciation method, property, plant and equipment IAS 16.73 b Disclosure

243 documentation The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full DepreciationMethodPropertyPlantAndEquipm entCategorical List label Depreciation method, property, plant and equipment, categorical commentaryGuidance IAS 16.73 b Disclosure When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates which depreciation method is used for property, plant and equipment. ifrs-full DepreciationPropertyPlantAndEquipment (Monetary), duration label Depreciation, property, plant and equipment IAS 16.73 e (vii) Disclosu re, IAS 16.75 a Disclosure negatedLabel Depreciation, property, plant and equipment

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

245 documentation The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] ifrs-full DepreciationPropertyPlantAndEquipmentInclu dingRightofuseAssets (Monetary), duration label Depreciation, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice negatedLabel Depreciation, property, plant and equipment including right-of-use assets

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

247 documentation The amount of depreciation of property, plant and equipment including right-of-use assets. [Refer: Depreciation and amortisation expense; Property, plant and equipment including right-of-use assets] ifrs-full DepreciationRateBiologicalAssetsAtCost Percent label Depreciation rate, biological assets, at cost IAS 41.54 e Disclosure documentation The depreciation rate used for biological assets. [Refer: Biological assets] ifrs-full DepreciationRateInvestmentPropertyCostMod el Percent label Depreciation rate, investment property, cost model IAS 40.79 b Disclosure documentation The depreciation rate used for investment property. [Refer: Investment property] ifrs-full DepreciationRatePropertyPlantAndEquipment Percent label Depreciation rate, property, plant and equipment IAS 16.73 c Disclosure documentation The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full DepreciationRightofuseAssets (Monetary), duration label Depreciation, right-of-use assets IFRS 16.53 a Disclosure negatedLabel Depreciation, right-of-use assets

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

249 ifrs-full DerivativeFinancialAssets Montetary, instant, debit label Derivative financial assets IAS 1.55 Common practice documentation The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] ifrs-full DerivativeFinancialAssetsHeldForHedging Montetary, instant, debit label Derivative financial assets held for hedging IAS 1.55 Common practice documentation The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets] ifrs-full DerivativeFinancialAssetsHeldForTrading Montetary, instant, debit label Derivative financial assets held for trading IAS 1.55 Common practice documentation The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full DerivativeFinancialLiabilities Montetary, instant, credit label Derivative financial liabilities IAS 1.55 Common practice documentation The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] ifrs-full DerivativeFinancialLiabilitiesHeldForHedging Montetary, instant, credit label Derivative financial liabilities held for hedging IAS 1.55 Common practice documentation The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities] ifrs-full DerivativeFinancialLiabilitiesHeldForTrading Montetary, instant, credit label Derivative financial liabilities held for trading IAS 1.55 Common practice documentation The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-full DerivativeFinancialLiabilitiesUndiscountedCas hFlows Montetary, instant, credit label Derivative financial liabilities, undiscounted cash flows IFRS 7.39 b Disclosure documentation The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities] ifrs-full DerivativesAmountContributedToFairValueOf PlanAssets Montetary, instant, debit label Derivatives, amount contributed to fair value of plan assets IAS 19.142 e Example

250 documentation The amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Derivatives [member]] ifrs-full DerivativesMember Member label Derivatives [member] IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example documentation This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non￾financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Classes of financial instruments [domain]] ifrs-full DerivativesPercentageContributedToFairValu eOfPlanAssets Percent label Derivatives, percentage contributed to fair value of plan assets IAS 19.142 e Common practice documentation The percentage derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Derivatives, amount contributed to fair value of plan assets] ifrs-full DescriptionAndCarryingAmountOfIntangibleA ssetsMaterialToEntity Text label Description of intangible assets material to entity IAS 38.122 b Disclosure

251 documentation The description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other than goodwill] ifrs-full DescriptionAndCarryingAmountOfIntangibleA ssetsWithIndefiniteUsefulLife Text label Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life IAS 38.122 a Disclosure documentation The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill] ifrs-full DescriptionOfAccountingForTransactionReco gnisedSeparatelyFromAcquisitionOfAssetsAn dAssumptionOfLiabilitiesInBusinessCombinati on Text label Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 l (ii) Disclosu re documentation The description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]] ifrs-full DescriptionOfAccountingPolicyDecisionToUse ExceptionInIFRS1348Assets Text label Description of accounting policy decision to use exception in IFRS 13.48, assets IFRS 13.96 Disclosure documentation The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets. ifrs-full DescriptionOfAccountingPolicyDecisionToUse ExceptionInIFRS1348Liabilities Text label Description of accounting policy decision to use exception in IFRS 13.48, liabilities IFRS 13.96 Disclosure documentation The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities. ifrs-full DescriptionOfAccountingPolicyForAvailablefor saleFinancialAssetsExplanatory Text block label Description of accounting policy for available-for￾sale financial assets [text block] Expired 2023-01- 01 IAS 1.117 b Common practice commentaryGuidance This element should be used to tag non-restated comparative information only.

252 documentation The description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale] ifrs-full DescriptionOfAccountingPolicyForBiologicalA ssetsExplanatory Text block label Description of accounting policy for biological assets [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for biological assets. [Refer: Biological assets] ifrs-full DescriptionOfAccountingPolicyForBorrowingC ostsExplanatory Text block label Description of accounting policy for borrowing costs [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds. ifrs-full DescriptionOfAccountingPolicyForBorrowings Explanatory Text block label Description of accounting policy for borrowings [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for borrowings. [Refer: Borrowings] ifrs-full DescriptionOfAccountingPolicyForBusinessCo mbinationsAndGoodwillExplanatory Text block label Description of accounting policy for business combinations and goodwill [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for business combinations and goodwill. [Refer: Total for all business combinations [member]; Goodwill] ifrs-full DescriptionOfAccountingPolicyForBusinessCo mbinationsExplanatory Text block label Description of accounting policy for business combinations [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for business combinations. [Refer: Total for all business combinations [member]] ifrs-full DescriptionOfAccountingPolicyForCashFlows Explanatory Text block label Description of accounting policy for cash flows [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for cash flows.

253 ifrs-full DescriptionOfAccountingPolicyForCollateralE xplanatory Text block label Description of accounting policy for collateral [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for collateral. ifrs-full DescriptionOfAccountingPolicyForConstructio nInProgressExplanatory Text block label Description of accounting policy for construction in progress [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for construction in progress. [Refer: Construction in progress] ifrs-full DescriptionOfAccountingPolicyForContingent LiabilitiesAndContingentAssetsExplanatory Text block label Description of accounting policy for contingent liabilities and contingent assets [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for contingent liabilities and contingent assets. [Refer: Classes of contingent liabilities [domain]; Description of nature of contingent assets] ifrs-full DescriptionOfAccountingPolicyForCustomerA cquisitionCostsExplanatory Text block label Description of accounting policy for customer acquisition costs [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for costs related to acquisition of customers. ifrs-full DescriptionOfAccountingPolicyForCustomerL oyaltyProgrammesExplanatory Text block label Description of accounting policy for customer loyalty programmes [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for customer loyalty programmes. ifrs-full DescriptionOfAccountingPolicyForDecommiss ioningRestorationAndRehabilitationProvisions Explanatory Text block label Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]

254 ifrs-full DescriptionOfAccountingPolicyForDeferredAc quisitionCostsArisingFromInsuranceContracts Explanatory Text block label Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for deferred acquisition costs arising from insurance contracts. ifrs-full DescriptionOfAccountingPolicyForDeferredInc omeTaxExplanatory Text block label Description of accounting policy for deferred income tax [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)] ifrs-full DescriptionOfAccountingPolicyForDepreciatio nExpenseExplanatory Text block label Description of accounting policy for depreciation expense [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense] ifrs-full DescriptionOfAccountingPolicyForDerecogniti onOfFinancialInstrumentsExplanatory Text block label Description of accounting policy for derecognition of financial instruments [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for the derecognition of financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full DescriptionOfAccountingPolicyForDerivativeFi nancialInstrumentsAndHedgingExplanatory Text block label Description of accounting policy for derivative financial instruments and hedging [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for derivative financial instruments and hedging. [Refer: Classes of financial instruments [domain]; Derivatives [member]] ifrs-full DescriptionOfAccountingPolicyForDerivativeFi nancialInstrumentsExplanatory Text block label Description of accounting policy for derivative financial instruments [text block] IAS 1.117 Common practice

255 documentation The description of the entity's material accounting policy information for derivative financial instruments. [Refer: Classes of financial instruments [domain]; Derivatives [member]] ifrs-full DescriptionOfAccountingPolicyForDiscontinue dOperationsExplanatory Text block label Description of accounting policy for discontinued operations [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]] ifrs-full DescriptionOfAccountingPolicyForDiscountsA ndRebatesExplanatory Text block label Description of accounting policy for discounts and rebates [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for discounts and rebates. ifrs-full DescriptionOfAccountingPolicyForDividendsE xplanatory Text block label Description of accounting policy for dividends [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. ifrs-full DescriptionOfAccountingPolicyForEarningsPe rShareExplanatory Text block label Description of accounting policy for earnings per share [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for earnings per share. ifrs-full DescriptionOfAccountingPolicyForEmissionRi ghtsExplanatory Text block label Description of accounting policy for emission rights [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for emission rights. ifrs-full DescriptionOfAccountingPolicyForEmployeeB enefitsExplanatory Text block label Description of accounting policy for employee benefits [text block] IAS 1.117 Common practice

256 documentation The description of the entity's material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment. ifrs-full DescriptionOfAccountingPolicyForEnvironmen tRelatedExpenseExplanatory Text block label Description of accounting policy for environment related expense [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for environment related expense. ifrs-full DescriptionOfAccountingPolicyForExceptional ItemsExplanatory Text block label Description of accounting policy for exceptional items [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for exceptional items. ifrs-full DescriptionOfAccountingPolicyForExpensesE xplanatory Text block label Description of accounting policy for expenses [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for expenses. ifrs-full DescriptionOfAccountingPolicyForExploration AndEvaluationExpenditures Text block label Description of accounting policy for exploration and evaluation expenditures [text block] IFRS 6.24 a Disclosure documentation The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] ifrs-full DescriptionOfAccountingPolicyForFairValueM easurementExplanatory Text block label Description of accounting policy for fair value measurement [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for fair value measurement. [Refer: At fair value [member]] ifrs-full DescriptionOfAccountingPolicyForFeeAndCo mmissionIncomeAndExpenseExplanatory Text block label Description of accounting policy for fee and commission income and expense [text block] IAS 1.117 Common practice

257 documentation The description of the entity's material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)] ifrs-full DescriptionOfAccountingPolicyForFinanceCos tsExplanatory Text block label Description of accounting policy for finance costs [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for finance costs. [Refer: Finance costs] ifrs-full DescriptionOfAccountingPolicyForFinanceInc omeAndCostsExplanatory Text block label Description of accounting policy for finance income and costs [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for finance income and costs. [Refer: Finance income (cost)] ifrs-full DescriptionOfAccountingPolicyForFinancialAs setsExplanatory Text block label Description of accounting policy for financial assets [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for financial assets. [Refer: Financial assets] ifrs-full DescriptionOfAccountingPolicyForFinancialGu aranteesExplanatory Text block label Description of accounting policy for financial guarantees [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for financial guarantees. [Refer: Guarantees [member]] ifrs-full DescriptionOfAccountingPolicyForFinancialIns trumentsAtFairValueThroughProfitOrLossExpl anatory Text block label Description of accounting policy for financial instruments at fair value through profit or loss [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]] ifrs-full DescriptionOfAccountingPolicyForFinancialIns trumentsExplanatory Text block label Description of accounting policy for financial instruments [text block] IAS 1.117 Common practice

258 documentation The description of the entity's material accounting policy information for financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full DescriptionOfAccountingPolicyForFinancialLia bilitiesExplanatory Text block label Description of accounting policy for financial liabilities [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for financial liabilities. [Refer: Financial liabilities] ifrs-full DescriptionOfAccountingPolicyForForeignCurr encyTranslationExplanatory Text block label Description of accounting policy for foreign currency translation [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for foreign currency translation. ifrs-full DescriptionOfAccountingPolicyForFranchiseF eesExplanatory Text block label Description of accounting policy for franchise fees [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for franchise fees. ifrs-full DescriptionOfAccountingPolicyForFunctionalC urrencyExplanatory Text block label Description of accounting policy for functional currency [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for the currency of the primary economic environment in which the entity operates. ifrs-full DescriptionOfAccountingPolicyForGoodwillEx planatory Text block label Description of accounting policy for goodwill [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for goodwill. [Refer: Goodwill] ifrs-full DescriptionOfAccountingPolicyForGovernmen tGrants Text block label Description of accounting policy for government grants [text block] IAS 20.39 a Disclosure

259 documentation The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants] ifrs-full DescriptionOfAccountingPolicyForHedgingEx planatory Text block label Description of accounting policy for hedging [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for hedging. ifrs-full DescriptionOfAccountingPolicyForHeldtomatu rityInvestmentsExplanatory Text block label Description of accounting policy for held-to￾maturity investments [text block] Expired 2023-01- 01 IAS 1.117 b Common practice commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to￾maturity investments] ifrs-full DescriptionOfAccountingPolicyForImpairment OfAssetsExplanatory Text block label Description of accounting policy for impairment of assets [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for the impairment of assets. ifrs-full DescriptionOfAccountingPolicyForImpairment OfFinancialAssetsExplanatory Text block label Description of accounting policy for impairment of financial assets [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for the impairment of financial assets. [Refer: Financial assets] ifrs-full DescriptionOfAccountingPolicyForImpairment OfNonfinancialAssetsExplanatory Text block label Description of accounting policy for impairment of non-financial assets [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for the impairment of non￾financial assets. [Refer: Financial assets] ifrs-full DescriptionOfAccountingPolicyForIncomeTax Explanatory Text block label Description of accounting policy for income tax [text block] IAS 1.117 Common practice

260 documentation The description of the entity's material accounting policy information for income tax. ifrs-full DescriptionOfAccountingPolicyForInsuranceC ontracts Text block label Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for insurance contracts and related assets, liabilities, income and expense. ifrs-full DescriptionOfAccountingPolicyForIntangibleA ssetsAndGoodwillExplanatory Text block label Description of accounting policy for intangible assets and goodwill [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill] ifrs-full DescriptionOfAccountingPolicyForIntangibleA ssetsOtherThanGoodwillExplanatory Text block label Description of accounting policy for intangible assets other than goodwill [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full DescriptionOfAccountingPolicyForInterestInco meAndExpenseExplanatory Text block label Description of accounting policy for interest income and expense [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for income and expense arising from interest. ifrs-full DescriptionOfAccountingPolicyForInvestmentI nAssociates Text block label Description of accounting policy for investment in associates [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for investments in associates. [Refer: Total for all associates [member]] ifrs-full DescriptionOfAccountingPolicyForInvestmentI nAssociatesAndJointVenturesExplanatory Text block label Description of accounting policy for investment in associates and joint ventures [text block] IAS 1.117 Common practice

261 documentation The description of the entity's material accounting policy information for investment in associates and joint ventures. [Refer: Total for all associates [member]; Total for all joint ventures [member]] ifrs-full DescriptionOfAccountingPolicyForInvestment PropertyExplanatory Text block label Description of accounting policy for investment property [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for investment property. [Refer: Investment property] ifrs-full DescriptionOfAccountingPolicyForInvestment sInJointVentures Text block label Description of accounting policy for investments in joint ventures [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for investments in joint ventures. [Refer: Total for all joint ventures [member]] ifrs-full DescriptionOfAccountingPolicyForInvestment sOtherThanInvestmentsAccountedForUsingE quityMethodExplanatory Text block label Description of accounting policy for investments other than investments accounted for using equity method [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] ifrs-full DescriptionOfAccountingPolicyForIssuedCapit alExplanatory Text block label Description of accounting policy for issued capital [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for issued capital. [Refer: Issued capital] ifrs-full DescriptionOfAccountingPolicyForLeasesExpl anatory Text block label Description of accounting policy for leases [text block] IAS 1.117 Common practice

262 documentation The description of the entity's material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. ifrs-full DescriptionOfAccountingPolicyForLoansAndR eceivablesExplanatory Text block label Description of accounting policy for loans and receivables [text block] Expired 2023-01- 01 IAS 1.117 b Common practice commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables] ifrs-full DescriptionOfAccountingPolicyForMeasuringI nventories Text block label Description of accounting policy for measuring inventories [text block] IAS 2.36 a Disclosure documentation The description of the entity's accounting policy for measuring inventories. [Refer: Inventories] ifrs-full DescriptionOfAccountingPolicyForMiningAsse tsExplanatory Text block label Description of accounting policy for mining assets [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for mining assets. [Refer: Mining assets] ifrs-full DescriptionOfAccountingPolicyForMiningRight sExplanatory Text block label Description of accounting policy for mining rights [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for mining rights. [Refer: Mining rights [member]] ifrs-full DescriptionOfAccountingPolicyForNoncurrent AssetsOrDisposalGroupsClassifiedAsHeldFor SaleAndDiscontinuedOperationsExplanatory Text block label Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] IAS 1.117 Common practice

263 documentation The description of the entity's material accounting policy information for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale] ifrs-full DescriptionOfAccountingPolicyForNoncurrent AssetsOrDisposalGroupsClassifiedAsHeldFor SaleExplanatory Text block label Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] ifrs-full DescriptionOfAccountingPolicyForOffsettingOf FinancialInstrumentsExplanatory Text block label Description of accounting policy for offsetting of financial instruments [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for the offsetting of financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full DescriptionOfAccountingPolicyForOilAndGas AssetsExplanatory Text block label Description of accounting policy for oil and gas assets [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for oil and gas assets. [Refer: Oil and gas assets] ifrs-full DescriptionOfAccountingPolicyForProgrammi ngAssetsExplanatory Text block label Description of accounting policy for programming assets [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for programming assets. [Refer: Programming assets] ifrs-full DescriptionOfAccountingPolicyForPropertyPla ntAndEquipmentExplanatory Text block label Description of accounting policy for property, plant and equipment [text block] IAS 1.117 Common practice

264 documentation The description of the entity's material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full DescriptionOfAccountingPolicyForProvisionsE xplanatory Text block label Description of accounting policy for provisions [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for provisions. [Refer: Provisions] ifrs-full DescriptionOfAccountingPolicyForReclassifica tionOfFinancialInstrumentsExplanatory Text block label Description of accounting policy for reclassification of financial instruments [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for the reclassification of financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full DescriptionOfAccountingPolicyForRecognisin gDifferenceBetweenFairValueAtInitialRecognit ionAndAmountDeterminedUsingValuationTec hniqueExplanatory Text block label Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] IFRS 7.28 a Disclosure documentation The description of the entity's accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Classes of financial instruments [domain]] ifrs-full DescriptionOfAccountingPolicyForRecognition OfRevenue Text block label Description of accounting policy for recognition of revenue [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]

265 ifrs-full DescriptionOfAccountingPolicyForRegulatory DeferralAccountsExplanatory Text block label Description of accounting policy for regulatory deferral accounts [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [domain]] ifrs-full DescriptionOfAccountingPolicyForReinsuranc eExplanatory Text block label Description of accounting policy for reinsurance [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for reinsurance. ifrs-full DescriptionOfAccountingPolicyForRepairsAnd MaintenanceExplanatory Text block label Description of accounting policy for repairs and maintenance [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense] ifrs-full DescriptionOfAccountingPolicyForRepurchas eAndReverseRepurchaseAgreementsExplana tory Text block label Description of accounting policy for repurchase and reverse repurchase agreements [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for repurchase and reverse repurchase agreements. ifrs-full DescriptionOfAccountingPolicyForResearchA ndDevelopmentExpenseExplanatory Text block label Description of accounting policy for research and development expense [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for research and development expense. [Refer: Research and development expense] ifrs-full DescriptionOfAccountingPolicyForRestrictedC ashAndCashEquivalentsExplanatory Text block label Description of accounting policy for restricted cash and cash equivalents [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] ifrs-full DescriptionOfAccountingPolicyForSegmentRe portingExplanatory Text block label Description of accounting policy for segment reporting [text block] IAS 1.117 Common practice

266 documentation The description of the entity's material accounting policy information for segment reporting. ifrs-full DescriptionOfAccountingPolicyForServiceCon cessionArrangementsExplanatory Text block label Description of accounting policy for service concession arrangements [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [domain]] ifrs-full DescriptionOfAccountingPolicyForSharebase dPaymentTransactionsExplanatory Text block label Description of accounting policy for share-based payment transactions [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]] ifrs-full DescriptionOfAccountingPolicyForStrippingCo stsExplanatory Text block label Description of accounting policy for stripping costs [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for waste removal costs that are incurred in mining activity. ifrs-full DescriptionOfAccountingPolicyForSubsidiarie sExplanatory Text block label Description of accounting policy for subsidiaries [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full DescriptionOfAccountingPolicyForTaxesOther ThanIncomeTaxExplanatory Text block label Description of accounting policy for taxes other than income tax [text block] IAS 1.117 Common practice

267 documentation The description of the entity's material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense] ifrs-full DescriptionOfAccountingPolicyForTermination Benefits Text block label Description of accounting policy for termination benefits [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for termination benefits. [Refer: Termination benefits expense] ifrs-full DescriptionOfAccountingPolicyForTradeAndO therPayablesExplanatory Text block label Description of accounting policy for trade and other payables [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for trade and other payables. [Refer: Trade and other payables] ifrs-full DescriptionOfAccountingPolicyForTradeAndO therReceivablesExplanatory Text block label Description of accounting policy for trade and other receivables [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for trade and other receivables. [Refer: Trade and other receivables] ifrs-full DescriptionOfAccountingPolicyForTradingInco meAndExpenseExplanatory Text block label Description of accounting policy for trading income and expense [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for trading income and expense. [Refer: Trading income (expense)] ifrs-full DescriptionOfAccountingPolicyForTransaction sWithNoncontrollingInterestsExplanatory Text block label Description of accounting policy for transactions with non-controlling interests [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for transactions with non￾controlling interests. [Refer: Non-controlling interests]

268 ifrs-full DescriptionOfAccountingPolicyForTransaction sWithRelatedPartiesExplanatory Text block label Description of accounting policy for transactions with related parties [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for transactions with related parties. [Refer: Total for all related parties [member]] ifrs-full DescriptionOfAccountingPolicyForTreasurySh aresExplanatory Text block label Description of accounting policy for treasury shares [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for treasury shares. [Refer: Treasury shares] ifrs-full DescriptionOfAccountingPolicyForWarrantsEx planatory Text block label Description of accounting policy for warrants [text block] IAS 1.117 Common practice documentation The description of the entity's material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. ifrs-full DescriptionOfAccountingPolicyToDetermineC omponentsOfCashAndCashEquivalents Text block label Description of accounting policy for determining components of cash and cash equivalents [text block] IAS 7.46 Disclosure documentation The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents] ifrs-full DescriptionOfAcquiree Text label Description of acquiree IFRS 3.B64 a Disclosure documentation The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Total for all business combinations [member]] ifrs-full DescriptionOfAcquisitionOfAssetsByAssuming DirectlyRelatedLiabilitiesOrByMeansOfLease Text label Description of acquisition of assets by assuming directly related liabilities or by means of lease IAS 7.44 a Example documentation The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.

269 ifrs-full DescriptionOfAcquisitionOfEntityByMeansOfE quityIssue Text label Description of acquisition of entity by means of equity issue IAS 7.44 b Example documentation The description of the non-cash acquisition of an entity by means of an equity issue. ifrs-full DescriptionOfAgreedAllocationOfDeficitOrSur plusOfMultiemployerOrStatePlanOnEntitysWit hdrawalFromPlan Text label Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan IAS 19.148 c (ii) Disclosu re documentation The description of any agreed allocation of a deficit or surplus on the entity's withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full DescriptionOfAgreedAllocationOfDeficitOrSur plusOfMultiemployerOrStatePlanOnWindupOf Plan Text label Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan IAS 19.148 c (i) Disclosur e documentation The description of any agreed allocation of a deficit or surplus on the wind-up of a multi￾employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full DescriptionOfAmountsOfAssetsLiabilitiesEquit yInterestsOrItemsOfConsiderationForWhichIni tialAccountingIsIncomplete Text label Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete IFRS 3.B67 a (ii) Disclos ure documentation The description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Total for all business combinations [member]] ifrs-full DescriptionOfAmountsOfEntitysOwnFinancialI nstrumentsIncludedInFairValueOfPlanAssets Montetary, instant, debit label Entity's own financial instruments included in fair value of plan assets IAS 19.143 Disclosure

270 documentation The fair value of the entity's own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Classes of financial instruments [domain]; Defined benefit plans [domain]] ifrs-full DescriptionOfAmountsOfOtherAssetsUsedBy EntityIncludedInFairValueOfPlanAssets Montetary, instant, debit label Other assets used by entity included in fair value of plan assets IAS 19.143 Disclosure documentation The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full DescriptionOfAmountsOfPropertyOccupiedBy EntityIncludedInFairValueOfPlanAssets Montetary, instant, debit label Property occupied by entity included in fair value of plan assets IAS 19.143 Disclosure documentation The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full DescriptionOfAnyOtherEntitysResponsibilities ForGovernanceOfPlan Text label Description of any other entity's responsibilities for governance of plan IAS 19.139 a (iii) Disclos ure documentation The description of the entity's responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [domain]] ifrs-full DescriptionOfAnyRetirementBenefitPlanTermi nationTerms Text label Description of any retirement benefit plan termination terms IAS 26.36 f Disclosure documentation The description of the termination terms of a retirement benefit plan. ifrs-full DescriptionOfApproachUsedToDetermineDisc ountRates Text label Description of approach used to determine discount rates IFRS 17.117 c (iii) Disclo sure

271 documentation The description of the approach used to determine discount rates when applying IFRS 17. ifrs-full DescriptionOfApproachUsedToDetermineInve stmentComponents Text label Description of approach used to determine investment components IFRS 17.117 c (iv) Disclo sure documentation The description of the approach used to determine investment components when applying IFRS 17. Investment components are the amounts that an insurance contract requires the entity to repay to a policyholder in all circumstances, regardless of whether an insured event occurs. ifrs-full DescriptionOfApproachUsedToDetermineRela tiveWeightingOfBenefitsProvidedByInsurance CoverageAndInvestmentrelatedServiceInsura nceContractsWithDirectParticipationFeatures Text label Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation features IFRS 17.117 c (v) Disclo sure documentation The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment￾related service for insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] ifrs-full DescriptionOfApproachUsedToDetermineRela tiveWeightingOfBenefitsProvidedByInsurance CoverageAndInvestmentreturnServiceInsuran ceContractsWithoutDirectParticipationFeature s Text label Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation features IFRS 17.117 c (v) Disclo sure

272 documentation The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment￾return service for insurance contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] ifrs-full DescriptionOfApproachUsedToDetermineRisk AdjustmentForNonfinancialRisk Text label Description of approach used to determine risk adjustment for non-financial risk IFRS 17.117 c (ii) Disclos ure documentation The description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]] ifrs-full DescriptionOfApproachUsedToDistinguishCh angesInEstimatesOfFutureCashFlowsArisingF romExerciseOfDiscretionFromOtherChanges ContractsWithoutDirectParticipationFeatures Text label Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation features IFRS 17.117 c (i) Disclos ure

273 documentation The description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] ifrs-full DescriptionOfArrangementForContingentCons iderationArrangementsAndIndemnificationAss ets Text label Description of arrangement for contingent consideration arrangements and indemnification assets IFRS 3.B64 g (ii) Disclos ure documentation The description of the contingent consideration arrangements and the arrangements for indemnification assets. ifrs-full DescriptionOfAssetliabilityMatchingStrategies UsedByPlanOrEntityToManageRisk Text label Description of asset-liability matching strategies used by plan or entity to manage risk IAS 19.146 Disclosure documentation The description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [domain]] ifrs-full DescriptionOfBasesOfFinancialStatementsTh atHaveBeenRestatedForChangesInGeneralP urchasingPowerOfFunctionalCurrency Text label Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency IAS 29.39 b Disclosure

274 documentation The description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]] ifrs-full DescriptionOfBasisForDeterminingAmountOf PaymentForContingentConsiderationArrange mentsAndIndemnificationAssets Text label Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets IFRS 3.B64 g (ii) Disclos ure documentation The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets. ifrs-full DescriptionOfBasisForDeterminingFinancialA ssetsEligibleForRedesignationAtDateOfInitial ApplicationOfIFRS17 Text label Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17 IFRS 17.C32 a Disclosur e documentation The description of the basis for determining financial assets eligible for redesignation at the date of initial application of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected with contracts within the scope of IFRS 17. ifrs-full DescriptionOfBasisOfAccountingForTransacti onsBetweenReportableSegments Text label Description of basis of accounting for transactions between reportable segments IFRS 8.27 a Disclosure documentation The description of the basis of accounting for transactions between the entity's reportable segments. [Refer: Reportable segments [member]] ifrs-full DescriptionOfBasisOfInputsAndAssumptionsA ndEstimationTechniquesUsedToDetermineW hetherCreditRiskOfFinancialInstrumentsHaveI ncreasedSignificantlySinceInitialRecognition Text label Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition IFRS 7.35G a (ii) Disclos ure

275 documentation The description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition. ifrs-full DescriptionOfBasisOfInputsAndAssumptionsA ndEstimationTechniquesUsedToDetermineW hetherFinancialAssetIsCreditimpairedFinancia lAsset Text label Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset IFRS 7.35G a (iii) Disclos ure documentation The description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit￾impaired financial asset. ifrs-full DescriptionOfBasisOfInputsAndAssumptionsA ndEstimationTechniquesUsedToMeasure12m onthAndLifetimeExpectedCreditLosses Text label Description of basis of inputs and assumptions and estimation techniques used to measure 12- month and lifetime expected credit losses IFRS 7.35G a (i) Disclos ure documentation The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses. ifrs-full DescriptionOfBasisOfPreparationOfSummaris edFinancialInformationOfAssociate Text label Description of basis of preparation of summarised financial information of associate IFRS 12.B15 Disclosure documentation The description of the basis of preparation of summarised financial information of an associate. [Refer: Total for all associates [member]] ifrs-full DescriptionOfBasisOfPreparationOfSummaris edFinancialInformationOfJointVenture Text label Description of basis of preparation of summarised financial information of joint venture IFRS 12.B15 Disclosure documentation The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Total for all joint ventures [member]] ifrs-full DescriptionOfBasisOfValuationOfAssetsAvaila bleForBenefits Text label Description of basis of valuation of assets available for benefits IAS 26.35 a (ii) Disclosur e

276 documentation The description of the basis of valuation of assets available for benefits in retirement benefit plans. ifrs-full DescriptionOfBasisOnWhichRegulatoryDeferr alAccountBalancesAreRecognisedAndDereco gnisedAndHowTheyAreMeasuredInitiallyAndS ubsequently Text label Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently IFRS 14.32 Disclosure documentation The description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [domain]] ifrs-full DescriptionOfBasisOnWhichUnitsRecoverable AmountHasBeenDetermined Text label Description of basis on which unit's recoverable amount has been determined IAS 36.134 c Disclosure documentation The description of the basis on which the cash￾generating unit's (group of units') recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Total for all cash-generating units [member]] ifrs-full DescriptionOfBasisUsedToDetermineSurplus OrDeficitOfMultiemployerPlan Text label Description of basis used to determine surplus or deficit of multi-employer or state plan IAS 19.148 d (iv) Disclos ure documentation The description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full DescriptionOfBasisUsedToPrepareComparati veInformationThatDoesNotComplyWithIFRS7 AndIFRS9 Text label Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9 IFRS 1.E2 b Disclosure

277 documentation The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9. ifrs-full DescriptionOfBiologicalAssets Text label Description of biological assets IAS 41.41 Disclosure documentation The description of biological assets. [Refer: Biological assets] ifrs-full DescriptionOfBiologicalAssetsPreviouslyMeas uredAtCost Text label Description of biological assets previously measured at cost IAS 41.56 a Disclosure documentation The description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss] ifrs-full DescriptionOfBiologicalAssetsWhereFairValu eInformationIsUnreliable Text label Description of biological assets where fair value information is unreliable IAS 41.54 a Disclosure documentation The description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss] ifrs-full DescriptionOfCashgeneratingUnit Text label Description of cash-generating unit IAS 36.130 d (i) Disclosu re documentation The description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Total for all cash-generating units [member]] ifrs-full DescriptionOfChangeInValuationTechniqueUs edInFairValueMeasurementAssets Text label Description of change in valuation technique used in fair value measurement, assets IFRS 13.93 d Disclosure

278 documentation The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]] ifrs-full DescriptionOfChangeInValuationTechniqueUs edInFairValueMeasurementEntitysOwnEquityI nstruments Text label Description of change in valuation technique used in fair value measurement, entity's own equity instruments IFRS 13.93 d Disclosure documentation The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]; Income approach [member]; Market approach [member]] ifrs-full DescriptionOfChangeInValuationTechniqueUs edInFairValueMeasurementLiabilities Text label Description of change in valuation technique used in fair value measurement, liabilities IFRS 13.93 d Disclosure documentation The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]] ifrs-full DescriptionOfChangeInValuationTechniqueUs edToMeasureFairValueLessCostsOfDisposal Text label Description of change in valuation technique used to measure fair value less costs of disposal IAS 36.130 f (ii) Disclosur e, IAS 36.134 e (iiB) Disclo sure documentation The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques used in fair value measurement [domain]]

279 ifrs-full DescriptionOfChangeOfInvestmentEntityStatu s Text label Description of change of investment entity status IFRS 12.9B Disclosure documentation The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]] ifrs-full DescriptionOfChangesInEntitysObjectivesPoli ciesAndProcessesForManagingCapitalAndWh atEntityManagesAsCapital Text label Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital IAS 1.135 c Disclosure documentation The description of changes in entity's objectives, policies and processes for managing capital and what the entity manages as capital. ifrs-full DescriptionOfChangesInEstimationTechnique sOrSignificantAssumptionsMadeWhenApplyin gImpairmentRequirementsAndReasonsForTh oseChanges Text label Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes IFRS 7.35G c Disclosure documentation The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes. ifrs-full DescriptionOfChangesInExposuresToRisksTh atAriseFromContractsWithinScopeOfIFRS17A ndHowTheyArise Text label Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise IFRS 17.124 c Disclosur e documentation The description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise. ifrs-full DescriptionOfChangesInMethodsAndAssumpt ionsUsedInPreparingSensitivityAnalysisForAct uarialAssumptions Text label Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions IAS 19.145 c Disclosure documentation The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]]

280 ifrs-full DescriptionOfChangesInMethodsAndAssumpt ionsUsedInPreparingSensitivityAnalysisToCh angesInRiskExposuresThatAriseFromContrac tsWithinScopeOfIFRS17 Text label Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 IFRS 17.128 c Disclosur e documentation The description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. ifrs-full DescriptionOfChangesInMethodsUsedToMea sureContractsWithinScopeOfIFRS17AndProc essesForEstimatingInputsToThoseMethods Text label Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods IFRS 17.117 b Disclosur e documentation The description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. ifrs-full DescriptionOfChangesInMethodsUsedToMea sureRisksThatAriseFromContractsWithinScop eOfIFRS17 Text label Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17 IFRS 17.124 c Disclosur e documentation The description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17. ifrs-full DescriptionOfChangesInObjectivesPoliciesAn dProcessesForManagingRisksThatAriseFrom ContractsWithinScopeOfIFRS17 Text label Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17 IFRS 17.124 c Disclosur e documentation The description of any changes in the entity's objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17. ifrs-full DescriptionOfChangesInPlanToSellNoncurren tAssetOrDisposalGroupHeldForSale Text label Description of changes in plan to sell non-current asset or disposal group held for sale IFRS 5.42 Disclosure

281 documentation The description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] ifrs-full DescriptionOfChangesInServiceConcessionAr rangement Text label Description of changes in service concession arrangement SIC 29.6 d Disclosure documentation The description of changes in a service concession arrangement. [Refer: Service concession arrangements [domain]] ifrs-full DescriptionOfChangesToEntitysRiskManage mentStrategyArisingFromEntitysExposureToF inancialInstrumentsSubjectToInterestRateBen chmarkReformExplanatory Text block label Description of changes to entity's risk management strategy arising from entity's exposure to financial instruments subject to interest rate benchmark reform [text block] IFRS 7.24J c Disclosure documentation The description of changes to an entity's risk management strategy arising from the entity's exposure to financial instruments subject to interest rate benchmark reform. ifrs-full DescriptionOfCollateralHeldAndOtherCreditEn hancementsFinancialAssetsThatAreIndividuall yDeterminedToBeImpaired Text label Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired Expired 2023-01- 01 IFRS 7.37 b Disclosur e, Expired 2023-01- 01 IFRS 7.IG29 c Examp le commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets] ifrs-full DescriptionOfCollateralHeldAsSecurityAndOth erCreditEnhancements Text label Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure Expired 2023-01- 01 IFRS 7.36 b Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only.

282 documentation The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk] ifrs-full DescriptionOfCollateralHeldAsSecurityAndOth erCreditEnhancements2014 Text label Description of collateral held as security and other credit enhancements IFRS 7.35K b Disclosure documentation The description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk] ifrs-full DescriptionOfCollateralHeldAsSecurityAndOth erCreditEnhancementsAndTheirFinancialEffe ctInRespectOfAmountThatBestRepresentsMa ximumExposureFinancialInstrumentsToWhich ImpairmentRequirementsInIFRS9AreNotAppli ed Text label Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied IFRS 7.36 b Disclosure

283 documentation The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk] ifrs-full DescriptionOfCollateralPermittedToSellOrRep ledgeInAbsenceOfDefaultByOwnerOfCollater al Text label Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateral IFRS 7.15 c Disclosure documentation The description of the terms and conditions associated with the entity's use of collateral permitted to be sold or repledged in absence of default by the owner of collateral. ifrs-full DescriptionOfComparisonBetweenAssetsAnd LiabilitiesRecognisedInRelationToStructuredE ntitiesAndMaximumExposureToLossFromInte restsInStructuredEntities Text label Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities IFRS 12.29 d Disclosure documentation The description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity's maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Total for all unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities] ifrs-full DescriptionOfComplianceWithIFRSsIfApplied ForInterimFinancialReport Text label Description of compliance with IFRSs if applied for interim financial report IAS 34.19 Disclosure

284 documentation The description of the compliance of the entity's interim financial report with IFRSs. [Refer: IFRSs [member]] ifrs-full DescriptionOfCompositionOfUnderlyingItemsF orContractsWithDirectParticipationFeatures Text label Description of composition of underlying items for contracts with direct participation features IFRS 17.111 Disclosure documentation The description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder. ifrs-full DescriptionOfConclusionWhyTransactionPrice WasNotBestEvidenceOfFairValue Text label Description of conclusion why transaction price was not best evidence of fair value IFRS 7.28 c Disclosure documentation The description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value. ifrs-full DescriptionOfContractualAgreementOrStated PolicyForChargingNetDefinedBenefitCost Text label Description of contractual agreement or stated policy for charging net defined benefit cost IAS 19.149 a Disclosure

285 documentation The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]] ifrs-full DescriptionOfConversionOfDebtToEquity Text label Description of conversion of debt to equity IAS 7.44 c Example documentation The description of the non-cash conversion of debt to equity. ifrs-full DescriptionOfCriteriaSatisfiedWhenUsingPre miumAllocationApproach Text label Description of criteria satisfied when using premium allocation approach IFRS 17.97 a Disclosure documentation The description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. ifrs-full DescriptionOfCriteriaUsedToDistinguishInvest mentPropertyFromOwneroccupiedPropertyAn dFromPropertyHeldSaleInOrdinaryCourseOfB usiness Text label Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business IAS 40.75 c Disclosure documentation The description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property] ifrs-full DescriptionOfCrossreferenceToDisclosuresAb outActivitiesSubjectToRateRegulation Text label Description of cross-reference to disclosures about activities subject to rate regulation IFRS 14.31 Disclosure

286 documentation The description of cross-reference to disclosures about activities subject to rate regulation. ifrs-full DescriptionOfCrossreferenceToDisclosuresAb outCreditRiskPresentedOutsideFinancialState ments Text label Description of cross-reference to disclosures about credit risk presented outside financial statements IFRS 7.35C Disclosure documentation The description of cross-reference to disclosures about credit risk presented outside the financial statements. ifrs-full DescriptionOfCrossreferenceToDisclosuresAb outHedgeAccountingPresentedOutsideFinanci alStatements Text label Description of cross-reference to disclosures about hedge accounting presented outside financial statements IFRS 7.21B Disclosure documentation The description of cross-reference to disclosures about hedge accounting presented outside financial statements. ifrs-full DescriptionOfCrossreferenceToDisclosuresAb outLeases Text label Description of cross-reference to disclosures about leases IFRS 16.52 Disclosure documentation The description of cross-reference to disclosures about leases. ifrs-full DescriptionOfCrossreferenceToDisclosuresAb outNatureAndExtentOfRisksArisingFromFinan cialInstruments Text label Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments IFRS 7.B6 Disclosure documentation The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full DescriptionOfCrossreferenceToDisclosuresAb outPlansThatShareRisksBetweenEntitiesUnd erCommonControlInAnotherGroupEntitysFina ncialStatements Text label Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements IAS 19.150 Disclosure

287 documentation The description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity's financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]] ifrs-full DescriptionOfCrossreferenceToDisclosuresPr esentedOutsideInterimFinancialStatements Text label Description of cross-reference to disclosures presented outside interim financial statements IAS 34.16A Disclosure documentation The description of cross-reference to disclosures presented outside interim financial statements. ifrs-full DescriptionOfCurrencyInWhichSupplementary InformationIsDisplayed Text label Description of currency in which supplementary information is displayed IAS 21.57 b Disclosure documentation The description of the currency in which the entity's supplementary information is displayed. ifrs-full DescriptionOfCurrentAndFormerWayOfAggre gatingAssets Text label Description of current and former way of aggregating assets IAS 36.130 d (iii) Disclos ure documentation The description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash￾generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Total for all cash￾generating units [member]] ifrs-full DescriptionOfCurrentCommitmentsOrIntention sToProvideSupportToSubsidiary Text label Description of current commitments or intentions to provide support to subsidiary IFRS 12.19D b Disclosur e documentation The description of current commitments or intentions to provide support to a subsidiary. [Refer: Total for all subsidiaries [member]]

288 ifrs-full DescriptionOfDetailsOfBreachesWhichPermitt edLenderToDemandAcceleratedRepaymentD uringPeriodOfPrincipalInterestSinkingFundOr RedemptionTermsOfLoansPayable Text label Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable IFRS 7.19 Disclosure documentation The description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment. ifrs-full DescriptionOfDetailsOfDefaultsDuringPeriodO fPrincipalInterestSinkingFundOrRedemptionT ermsOfLoansPayable Text label Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable IFRS 7.18 a Disclosure documentation The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable. ifrs-full DescriptionOfDifficultiesStructuredEntityExper iencedInFinancingItsActivities Text label Description of difficulties structured entity experienced in financing its activities IFRS 12.B26 f Example documentation The description of the difficulties that a structured entity has experienced in financing its activities. ifrs-full DescriptionOfDiscountRatesAppliedToCashFl owProjections Percent label Discount rate applied to cash flow projections IAS 36.134 d (v) Disclosu re, IAS 36.134 e (v) Disclosu re documentation The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]] ifrs-full DescriptionOfDiscountRatesUsedInCurrentEst imateOfValueInUse Percent label Discount rate used in current estimate of value in use IAS 36.130 g Disclosure documentation The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash￾generating unit. ifrs-full DescriptionOfDiscountRatesUsedInPreviousE stimateOfValueInUse Percent label Discount rate used in previous estimate of value in use IAS 36.130 g Disclosure

289 documentation The discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash￾generating unit. ifrs-full DescriptionOfEffectiveInterestRateDetermined OnDateOfReclassification Percent label Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category IFRS 7.12C a Disclosure documentation The effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets] ifrs-full DescriptionOfEffectOfChangingBusinessMode lForManagingFinancialAssetsOnFinancialStat ements Text label Description of effect of changing business model for managing financial assets on financial statements IFRS 7.12B b Disclosure documentation The description of the effect on the financial statements of changing the entity's business model for managing financial assets. [Refer: Financial assets] ifrs-full DescriptionOfEffectOfRegulatoryFrameworkO nPlan Text label Description of effect of regulatory framework on plan IAS 19.139 a (ii) Disclosu re documentation The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [domain]] ifrs-full DescriptionOfEstimateOfRangeOfOutcomesFr omContingentConsiderationArrangementsAnd IndemnificationAssets Text label Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets IFRS 3.B64 g (iii) Disclos ure documentation The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.

290 ifrs-full DescriptionOfEventOrChangeInCircumstance sThatCausedRecognitionOfDeferredTaxBenef itsAcquiredInBusinessCombinationAfterAcqui sitionDate Text label Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date IAS 12.81 k Disclosure documentation The description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Total for all business combinations [member]] ifrs-full DescriptionOfExistenceOfRestrictionsOnTitle PropertyPlantAndEquipment Text label Description of existence of restrictions on title, property, plant and equipment IAS 16.74 a Disclosure documentation The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full DescriptionOfExistenceOfThirdpartyCreditEnh ancement Text label Description of existence of third-party credit enhancement IFRS 13.98 Disclosure documentation The description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]] ifrs-full DescriptionOfExpectedImpactOfInitialApplicati onOfNewStandardsOrInterpretations Text block label Disclosure of expected impact of initial application of new standards or interpretations [text block] IAS 8.30 b Disclosure documentation The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have. ifrs-full DescriptionOfExpectedImpactOfInitialApplicati onOfNewStandardsOrInterpretationsAbstract label Disclosure of expected impact of initial application of new standards or interpretations [abstract]

291 ifrs-full DescriptionOfExpectedImpactOfInitialApplicati onOfNewStandardsOrInterpretationsLineItem s Line items label Disclosure of expected impact of initial application of new standards or interpretations [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DescriptionOfExpectedImpactOfInitialApplicati onOfNewStandardsOrInterpretationsTable Table label Disclosure of expected impact of initial application of new standards or interpretations [table] IAS 8.30 b Disclosure documentation Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations. ifrs-full DescriptionOfExpectedTimingOfOutflowsConti ngentLiabilitiesInBusinessCombination Text label Description of expected timing of outflows, contingent liabilities in business combination IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure documentation The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full DescriptionOfExpectedTimingOfOutflowsOthe rProvisions Text label Description of expected timing of outflows, other provisions IAS 37.85 a Disclosure documentation The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions] ifrs-full Percent label Expected volatility, share options granted

292 DescriptionOfExpectedVolatilityShareOptions Granted documentation The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time. IFRS 2.47 a (i) Disclosur e ifrs-full DescriptionOfExpiryDateOfTemporaryDifferen cesUnusedTaxLossesAndUnusedTaxCredits Text label Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits IAS 12.81 e Disclosure documentation The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] ifrs-full DescriptionOfExplanationOfFactAndReasons WhyRangeOfOutcomesFromContingentConsi derationArrangementsAndIndemnificationAss etsCannotBeEstimated Text label Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated IFRS 3.B64 g (iii) Disclos ure documentation The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated. ifrs-full DescriptionOfExposuresToRisksThatAriseFro mContractsWithinScopeOfIFRS17AndHowTh eyArise Text label Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise IFRS 17.124 a Disclosur e documentation The description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise. ifrs-full DescriptionOfExposureToRisk Text label Description of exposure to risk IFRS 7.33 a Disclosure

293 documentation The description of exposures to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full DescriptionOfExtentToWhichEntityCanBeLiabl eToMultiemployerOrStatePlanForOtherEntitie sObligations Text label Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations IAS 19.148 b Disclosure documentation The description of the extent to which the entity can be liable for other entities' obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full DescriptionOfExtentToWhichFairValueOfInve stmentPropertyIsBasedOnValuationByIndepe ndentValuer Text label Description of extent to which fair value of investment property is based on valuation by independent valuer IAS 40.75 e Disclosure documentation The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property] ifrs-full DescriptionOfFactAndBasisOnWhichCarrying AmountsDeterminedUnderPreviousGAAPWer eAllocatedIfEntityUsesExemptionInIFRS1D8A b Text label Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b) IFRS 1.31A Disclosure documentation The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.

294 ifrs-full DescriptionOfFactAndBasisOnWhichCarrying AmountsWereDeterminedIfEntityUsesExempti onInIFRS1D8B Text label Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B IFRS 1.31B Disclosure documentation The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation. ifrs-full DescriptionOfFactAndReasonsWhyMaximum ExposureToLossFromInterestsInStructuredEn titiesCannotBeQuantified Text label Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified IFRS 12.29 c Disclosure documentation The description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Total for all unconsolidated structured entities [member]] ifrs-full DescriptionOfFactAndReasonWhyEntitysExpo sureToRiskArisingFromContractsWithinScope OfIFRS17AtEndOfReportingPeriodIsNotRepre sentativeOfItsExposureDuringPeriod Text label Description of fact and reason why entity's exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period IFRS 17.123 Disclosure documentation The description of the fact and the reason why the entity's exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period. ifrs-full DescriptionOfFactAndReasonWhySensitivityA nalysisAreUnrepresentative Text label Description of fact and reason why sensitivity analyses are unrepresentative IFRS 7.42 Disclosure

295 documentation The description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Classes of financial instruments [domain]] ifrs-full DescriptionOfFactAndReasonWhyVolumeOfH edgingRelationshipsToWhichExemptionInIFR S723CAppliesIsUnrepresentativeOfNormalVol umes Text label Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes IFRS 7.24D Disclosure documentation The description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes. ifrs-full DescriptionOfFactorsThatMakeUpGoodwillRe cognised Text label Description of factors that make up goodwill recognised IFRS 3.B64 e Disclosure documentation The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill] ifrs-full DescriptionOfFactThatAmountOfChangeInAcc ountingEstimateIsImpracticable Text block label Description of fact that estimating amount of change in accounting estimate is impracticable [text block] IAS 8.40 Disclosure documentation The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable. ifrs-full DescriptionOfFactThatChangingOneOrMoreU nobservableInputsToReflectReasonablyPossi bleAlternativeAssumptionsWouldChangeFairV alueSignificantlyAssets Text label Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets IFRS 13.93 h (ii) Disclos ure

296 documentation The description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly. ifrs-full DescriptionOfFactThatChangingOneOrMoreU nobservableInputsToReflectReasonablyPossi bleAlternativeAssumptionsWouldChangeFairV alueSignificantlyEntitysOwnEquityInstruments Text label Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity's own equity instruments IFRS 13.93 h (ii) Disclos ure documentation The description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity's own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Classes of entity's own equity instruments [domain]] ifrs-full DescriptionOfFactThatChangingOneOrMoreU nobservableInputsToReflectReasonablyPossi bleAlternativeAssumptionsWouldChangeFairV alueSignificantlyLiabilities Text label Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities IFRS 13.93 h (ii) Disclos ure documentation The description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly. ifrs-full DescriptionOfFactThatEntityDoesNotHaveLeg alOrConstructiveObligationToNegativeNetAss etsTransitionFromProportionateConsolidation ToEquityMethod Text label Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method IFRS 11.C4 Disclosure

297 documentation The description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets. ifrs-full DescriptionOfFactThatHighestAndBestUseOf NonfinancialAssetDiffersFromCurrentUse Text label Description of fact that highest and best use of non-financial asset differs from current use IFRS 13.93 i Disclosure documentation The description of the fact that the use of a non￾financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use. ifrs-full DescriptionOfFactThatImpactIsNotKnownOrR easonablyEstimable Text label Description of fact that impact of initial application of new IFRS is not known or reasonably estimable IAS 8.31 e (ii) Example documentation The description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]] ifrs-full DescriptionOfFactThatMultiemployerPlanIsDe finedBenefitPlan Text label Description of fact that multi-employer or state plan is defined benefit plan IAS 19.148 d (i) Disclosu re documentation The description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full DescriptionOfFactThatNewOrAmendedIFRSS tandardIsAppliedEarly Text label Description of fact that new or amended IFRS Standard is applied early Expiry date 2026-01- 01 IAS 1.139U Disclosur e, Expiry date 2025-01- 01 IAS 1.139V Disclosur e, Expiry date 2025-01- documentation The description of the fact that a new or amended IFRS Standard is applied earlier than its effective date.

298 01 IFRS 17.C1 Disclosur e ifrs-full DescriptionOfFinancialInstrumentsDesignated AsHedgingInstrument Text label Description of financial instruments designated as hedging instruments Expired 2023-01- 01 IFRS 7.22 b Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Classes of financial instruments [domain]; Financial assets] ifrs-full DescriptionOfFinancialInstrumentsTheirCarryi ngAmountAndExplanationOfWhyFairValueCa nnotBeMeasuredReliably Text label Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably Expired 2023-01- 01 IFRS 7.30 b Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]] ifrs-full DescriptionOfFinancialRiskManagementRelat edToAgriculturalActivity Text label Description of financial risk management related to agricultural activity IAS 41.49 c Disclosure documentation The description of financial risk management related to agricultural activity.

299 ifrs-full DescriptionOfForecastTransactionHedgeAcco untingPreviouslyUsedButNoLongerExpectedT oOccur Text label Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur IFRS 7.23F Disclosure documentation The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur. ifrs-full DescriptionOfFrequencyAndMethodsForTesti ngProceduresOfPricingModelsAssets Text label Description of frequency and methods for testing procedures of pricing models, assets IFRS 13.93 g Example, IFRS 13.IE65 b Example documentation The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets. ifrs-full DescriptionOfFrequencyAndMethodsForTesti ngProceduresOfPricingModelsEntitysOwnEqu ityInstruments Text label Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 b Example documentation The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]] ifrs-full DescriptionOfFrequencyAndMethodsForTesti ngProceduresOfPricingModelsLiabilities Text label Description of frequency and methods for testing procedures of pricing models, liabilities IFRS 13.93 g Example, IFRS 13.IE65 b Example documentation The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities. ifrs-full DescriptionOfFullyAmortisedIntangibleAssets Text label Description of fully amortised intangible assets IAS 38.128 a Example documentation The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill] ifrs-full DescriptionOfFunctionalCurrency Text label Description of functional currency

300 documentation The description of the currency of the primary economic environment in which the entity operates. IAS 21.53 Disclosure, IAS 21.57 c Disclosure ifrs-full DescriptionOfFundingArrangementsAndFundi ngPolicyThatAffectFutureContributions Text label Description of funding arrangements and funding policy that affect future contributions IAS 19.147 a Disclosure, IAS 19.148 a Disclosure documentation The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full DescriptionOfFundingPolicy Text label Description of funding policy IAS 26.35 c Disclosure documentation The description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits. ifrs-full DescriptionOfGroupWithinEntityThatDecidesE ntitysValuationPoliciesAndProceduresAssets Text label Description of group within entity that decides entity's valuation policies and procedures, assets IFRS 13.93 g Example, IFRS 13.IE65 a (i) Exam ple documentation The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets. ifrs-full DescriptionOfGroupWithinEntityThatDecidesE ntitysValuationPoliciesAndProceduresEntitys OwnEquityInstruments Text label Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 a (i) Exam ple documentation The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments. ifrs-full DescriptionOfGroupWithinEntityThatDecidesE ntitysValuationPoliciesAndProceduresLiabilitie s Text label Description of group within entity that decides entity's valuation policies and procedures, liabilities IFRS 13.93 g Example, IFRS 13.IE65 a (i) Exam ple

301 documentation The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities. ifrs-full DescriptionOfGrowthRateUsedToExtrapolate CashFlowProjections Percent label Growth rate used to extrapolate cash flow projections IAS 36.134 d (iv) Disclos ure, IAS 36.134 e (iv) Disclos ure documentation The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash￾generating unit (group of units). [Refer: Total for all cash-generating units [member]] ifrs-full DescriptionOfHedgingInstrumentsUsedToHed geRiskExposuresAndHowTheyAreUsed Text label Description of hedging instruments used to hedge risk exposures and how they are used IFRS 7.22B a Disclosure documentation The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [domain]] ifrs-full DescriptionOfHistoricalInformationAboutCount erpartyDefaultRates Text label Description of historical information about counterparty default rates Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG23 c Examp le commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of historical information about default rates of the party to the transaction other than the entity. ifrs-full DescriptionOfHowAcquirerObtainedControlOf Acquiree Text label Description of how acquirer obtained control of acquiree IFRS 3.B64 d Disclosure documentation The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities. ifrs-full DescriptionOfHowEffectOnFairValueMeasure mentDueToChangeInOneOrMoreUnobservabl eInputsToReflectReasonablyPossibleAlternati veAssumptionsWasCalculatedAssets Text label Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets IFRS 13.93 h (ii) Disclos ure

302 documentation The description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. ifrs-full DescriptionOfHowEffectOnFairValueMeasure mentDueToChangeInOneOrMoreUnobservabl eInputsToReflectReasonablyPossibleAlternati veAssumptionsWasCalculatedEntitysOwnEqu ityInstruments Text label Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity's own equity instruments IFRS 13.93 h (ii) Disclos ure documentation The description of how the effect on fair value measurement of the entity's own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Classes of entity's own equity instruments [domain]] ifrs-full DescriptionOfHowEffectOnFairValueMeasure mentDueToChangeInOneOrMoreUnobservabl eInputsToReflectReasonablyPossibleAlternati veAssumptionsWasCalculatedLiabilities Text label Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities IFRS 13.93 h (ii) Disclos ure documentation The description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. ifrs-full DescriptionOfHowEntityDeterminedMaximum EconomicBenefitAvailable Text label Description of how entity determined maximum economic benefit available IAS 19.141 c (iv) Disclos ure documentation The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [domain]]

303 ifrs-full DescriptionOfHowEntityDeterminedThatThird partyInformationUsedInFairValueMeasuremen tWasDevelopedInAccordanceWithIFRS13Ass ets Text label Description of how entity determined that third￾party information used in fair value measurement was developed in accordance with IFRS 13, assets IFRS 13.93 g Example, IFRS 13.IE65 d Example documentation The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13. ifrs-full DescriptionOfHowEntityDeterminedThatThird partyInformationUsedInFairValueMeasuremen tWasDevelopedInAccordanceWithIFRS13Enti tysOwnEquityInstruments Text label Description of how entity determined that third￾party information used in fair value measurement was developed in accordance with IFRS 13, entity's own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 d Example documentation The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity's own equity instruments was developed in accordance with IFRS 13. [Refer: Classes of entity's own equity instruments [domain]] ifrs-full DescriptionOfHowEntityDeterminedThatThird partyInformationUsedInFairValueMeasuremen tWasDevelopedInAccordanceWithIFRS13Liab ilities Text label Description of how entity determined that third￾party information used in fair value measurement was developed in accordance with IFRS 13, liabilities IFRS 13.93 g Example, IFRS 13.IE65 d Example documentation The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13. ifrs-full DescriptionOfHowEntityDeterminedWhichStru cturedEntitiesItSponsored Text label Description of how entity determined which structured entities it sponsored IFRS 12.27 a Disclosure documentation The description of how the entity has determined which structured entities it has sponsored.

304 ifrs-full DescriptionOfHowEntityDeterminesConcentra tionsOfRiskThatArisesFromContractsWithinSc opeOfIFRS17 Text label Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17 IFRS 17.127 Disclosure documentation The description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17. ifrs-full DescriptionOfHowEntityDeterminesEconomic RelationshipBetweenHedgedItemAndHedging InstrumentForPurposeOfAssessingHedgeEffe ctiveness Text label Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness IFRS 7.22B b Disclosure documentation The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [domain]; Hedged items [domain]] ifrs-full DescriptionOfHowEntityEstablishesHedgeRati oAndWhatSourcesOfHedgeIneffectivenessAr e Text label Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are IFRS 7.22B c Disclosure documentation The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full DescriptionOfHowEntityIsManagingProcessTo TransitionToAlternativeBenchmarkRatesForH edgingRelationships Text label Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships IFRS 7.24H c Disclosure

305 documentation The description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships. ifrs-full DescriptionOfHowEntityManagesLiquidityRisk ThatArisesFromContractsWithinScopeOfIFRS 17 Text label Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17 IFRS 17.132 a Disclosur e documentation The description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]] ifrs-full DescriptionOfHowEntityReflectsItsRiskManag ementStrategyByUsingHedgeAccountingAnd DesignatingHedgingRelationshipsThatItFrequ entlyResets Text label Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets IFRS 7.23C b (ii) Disclos ure documentation The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets. ifrs-full DescriptionOfHowForwardlookingInformation HasBeenIncorporatedIntoDeterminationOfExp ectedCreditLosses Text label Description of how forward-looking information has been incorporated into determination of expected credit losses IFRS 7.35G b Disclosure documentation The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information. ifrs-full DescriptionOfHowFutureRecoveryOrReversal OfRegulatoryDeferralAccountBalancesIsAffect edByRisksAndUncertainty Text label Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty IFRS 14.30 c Disclosure documentation The description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [domain]]

306 ifrs-full DescriptionOfHowIssueCostsNotRecognisedA sExpenseWereRecognisedForTransactionRe cognisedSeparatelyFromAcquisitionOfAssets AndAssumptionOfLiabilitiesInBusinessCombin ation Text label Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 m Disclosure documentation The description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] ifrs-full DescriptionOfHowManagementDeterminesCo ncentrations Text label Description of how management determines concentrations IFRS 7.B8 a Disclosure documentation The description of how management determines concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full DescriptionOfHowThirdpartyInformationWasT akenIntoAccountWhenMeasuringFairValueAs sets Text label Description of how third-party information was taken into account when measuring fair value, assets IFRS 13.92 Example, IFRS 13.IE64 b Example documentation The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets. ifrs-full DescriptionOfHowThirdpartyInformationWasT akenIntoAccountWhenMeasuringFairValueEnt itysOwnEquityInstruments Text label Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments IFRS 13.92 Example, IFRS 13.IE64 b Example documentation The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]]

307 ifrs-full DescriptionOfHowThirdpartyInformationWasT akenIntoAccountWhenMeasuringFairValueLia bilities Text label Description of how third-party information was taken into account when measuring fair value, liabilities IFRS 13.92 Example, IFRS 13.IE64 b Example documentation The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities. ifrs-full DescriptionOfIdentificationOfFinancialStateme ntsToWhichSeparateFinancialStatementsRela te Text label Description of identification of financial statements to which separate financial statements relate IAS 27.17 Disclosure documentation The description of the identity of financial statements to which separate financial statements relate. ifrs-full DescriptionOfIdentityOfRateRegulators Text label Description of identity of rate regulator(s) IFRS 14.30 b Disclosure documentation The description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity. ifrs-full DescriptionOfImpactOfRateRegulationOnCurr entAndDeferredTax Text label Description of impact of rate regulation on current and deferred tax IFRS 14.34 Disclosure documentation The description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.

308 ifrs-full DescriptionOfInformationAboutSurplusOrDefic itOfMultiemployerPlan Text label Description of information about surplus or deficit of multi-employer or state plan IAS 19.148 d (iv) Disclos ure documentation The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full DescriptionOfInformationWhereFairValueDiscl osuresNotRequired Text label Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably Expired 2023-01- 01 IFRS 7.30 a Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably. ifrs-full DescriptionOfInitialApplicationOfStandardsOrI nterpretations Text block label Disclosure of initial application of standards or interpretations [text block] IAS 8.28 Disclosure documentation The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]] ifrs-full DescriptionOfInputsToOptionPricingModelSha reOptionsGranted Text label Description of inputs to option pricing model, share options granted IFRS 2.47 a (i) Disclosur e documentation The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]] ifrs-full DescriptionOfInputsUsedInFairValueMeasure mentAssets Text label Description of inputs used in fair value measurement, assets IFRS 13.93 d Disclosure

309 documentation The description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. ifrs-full DescriptionOfInputsUsedInFairValueMeasure mentEntitysOwnEquityInstruments Text label Description of inputs used in fair value measurement, entity's own equity instruments IFRS 13.93 d Disclosure documentation The description of inputs used in the fair value measurement of the entity's own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity's own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. ifrs-full DescriptionOfInputsUsedInFairValueMeasure mentLiabilities Text label Description of inputs used in fair value measurement, liabilities IFRS 13.93 d Disclosure documentation The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. ifrs-full DescriptionOfIntentionsToProvideSupportToS tructuredEntity Text label Description of intentions to provide support to structured entity IFRS 12.17 Disclosure, IFRS 12.31 Disclosure

310 documentation The description of the entity's current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support. ifrs-full DescriptionOfInternalCreditRatingsProcess Text label Description of internal credit ratings process Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG25 a Examp le, Expired 2023-01- 01 IFRS 7.IG25 b Examp le commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of the entity's process for internal credit ratings. [Refer: Total for all internal credit grades [member]] ifrs-full DescriptionOfInternalReportingProceduresFor DiscussingAndAssessingFairValueMeasurem entsAssets Text label Description of internal reporting procedures for discussing and assessing fair value measurements, assets IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Exam ple documentation The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets. ifrs-full DescriptionOfInternalReportingProceduresFor DiscussingAndAssessingFairValueMeasurem entsEntitysOwnEquityInstruments Text label Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Exam ple documentation The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]]

311 ifrs-full DescriptionOfInternalReportingProceduresFor DiscussingAndAssessingFairValueMeasurem entsLiabilities Text label Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Exam ple documentation The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities. ifrs-full DescriptionOfInterrelationshipsBetweenUnobs ervableInputsAndOfHowTheyMightMagnifyOr MitigateEffectOfChangesInUnobservableInput sOnFairValueMeasurementAssets Text label Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets IFRS 13.93 h (i) Disclosu re documentation The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]] ifrs-full DescriptionOfInterrelationshipsBetweenUnobs ervableInputsAndOfHowTheyMightMagnifyOr MitigateEffectOfChangesInUnobservableInput sOnFairValueMeasurementEntitysOwnEquityI nstruments Text label Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity's own equity instruments IFRS 13.93 h (i) Disclosu re

312 documentation The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity's own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]] ifrs-full DescriptionOfInterrelationshipsBetweenUnobs ervableInputsAndOfHowTheyMightMagnifyOr MitigateEffectOfChangesInUnobservableInput sOnFairValueMeasurementLiabilities Text label Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities IFRS 13.93 h (i) Disclosu re documentation The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]] ifrs-full DescriptionOfInvestmentPropertyAtCostOrInA ccordanceWithIFRS16WithinFairValueModel Text label Description of investment property, at cost or in accordance with IFRS 16 within fair value model IAS 40.78 a Disclosure documentation The description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property] ifrs-full DescriptionOfInvestmentPropertyWhereFairV alueInformationIsUnreliableCostModel Text label Description of investment property where fair value information is unreliable, cost model IAS 40.79 e (i) Disclosur e documentation The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]

313 ifrs-full DescriptionOfInvestmentsInEquityDesignated AsMeasuredAtFairThroughOtherComprehensi veIncome Text label Description of investments in equity instruments designated at fair value through other comprehensive income IFRS 7.11A a Disclosure documentation The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income] ifrs-full DescriptionOfJudgementsAndChangesInJudg ementsThatSignificantlyAffectDeterminationOf AmountAndTimingOfRevenueFromContracts WithCustomers Text label Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers IFRS 15.123 Disclosure documentation The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers] ifrs-full DescriptionOfJudgementsMadeByManageme ntInApplyingAggregationCriteriaForOperating Segments Text label Description of judgements made by management in applying aggregation criteria for operating segments IFRS 8.22 aa Disclosure documentation The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]] ifrs-full DescriptionOfJudgementsMadeInDetermining AmountOfCostsToObtainOrFulfilContractsWit hCustomers Text label Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers IFRS 15.127 a Disclosur e documentation The description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] ifrs-full DescriptionOfJustificationForUsingGrowthRat eThatExceedsLongtermAverageGrowthRate Text label Description of justification for using growth rate that exceeds long-term average growth rate IAS 36.134 d (iv) Disclos ure

314 documentation The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Total for all cash-generating units [member]] ifrs-full DescriptionOfKeyAssumptionsOnWhichMana gementHasBasedCashFlowProjections Text label Description of key assumptions on which management has based cash flow projections IAS 36.134 d (i) Disclosu re, IAS 36.135 c Disclosure documentation The description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Total for all cash-generating units [member]] ifrs-full DescriptionOfKeyAssumptionsOnWhichMana gementHasBasedDeterminationOfFairValueL essCostsOfDisposal Text label Description of key assumptions on which management has based determination of fair value less costs of disposal IAS 36.130 f (iii) Disclosu re, IAS 36.134 e (i) Disclosu re documentation The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Total for all cash-generating units [member]] ifrs-full DescriptionOfLevelOfFairValueHierarchyWithi nWhichFairValueMeasurementIsCategorised Text label Description of level of fair value hierarchy within which fair value measurement is categorised IAS 36.130 f (i) Disclosur e,

315 documentation The description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of 'costs of disposal') for a cash-generating unit (group of units'). [Refer: Total for all cash-generating units [member]] IAS 36.134 e (iiA) Disclo sure ifrs-full DescriptionOfLimitationsOfMethodsUsedInPre paringSensitivityAnalysisForActuarialAssumpti ons Text label Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions IAS 19.145 b Disclosure documentation The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full DescriptionOfLineItemInStatementOfCompreh ensiveIncomeInWhichGainOrLossAsResultOf RemeasuringToFairValueEquityInterestIsRec ognised Text label Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised IFRS 3.B64 p (ii) Disclos ure documentation The description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Total for all business combinations [member]] ifrs-full DescriptionOfLineItemInStatementOfCompreh ensiveIncomeThatIncludesReclassificationAdj ustments Text label Description of line item in statement of comprehensive income that includes reclassification adjustments IFRS 7.24C b (v) Disclos ure documentation The description of the line item in the statement of comprehensive income that includes the reclassification adjustments. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods.

316 ifrs-full DescriptionOfLineItemInStatementOfCompreh ensiveIncomeThatIncludesRecognisedHedgeI neffectiveness Text label Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness IFRS 7.24C a (ii) Disclos ure, IFRS 7.24C b (iii) Disclos ure documentation The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full DescriptionOfLineItemInStatementOfFinancial PositionThatIncludesHedgedItem Text label Description of line item in statement of financial position that includes hedged item IFRS 7.24B a (iii) Disclos ure documentation The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [domain]] ifrs-full DescriptionOfLineItemInStatementOfFinancial PositionThatIncludesHedgingInstrument Text label Description of line item in statement of financial position that includes hedging instrument IFRS 7.24A b Disclosure documentation The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [domain]] ifrs-full DescriptionOfLineItemsForAcquisitionRelated CostsRecognisedAsExpenseForTransactionR ecognisedSeparatelyFromAcquisitionOfAsset sAndAssumptionOfLiabilitiesInBusinessCombi nation Text label Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 m Disclosure

317 documentation The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]; Acquisition￾related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination] ifrs-full DescriptionOfLineItemsInFinancialStatements ForAmountsRecognisedForTransactionRecog nisedSeparatelyFromAcquisitionOfAssetsAnd AssumptionOfLiabilitiesInBusinessCombinatio n Text label Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 l (iii) Disclos ure documentation The description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Total for all business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination] ifrs-full DescriptionOfLineItemsInOtherComprehensiv eIncomeWhereGainsLossesAreRecognisedF airValueMeasurementAssets Text label Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets IFRS 13.93 e (ii) Disclos ure

318 documentation The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income] ifrs-full DescriptionOfLineItemsInOtherComprehensiv eIncomeWhereGainsLossesAreRecognisedF airValueMeasurementEntitysOwnEquityInstru ments Text label Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instruments IFRS 13.93 e (ii) Disclos ure documentation The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity's own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]; Other comprehensive income] ifrs-full DescriptionOfLineItemsInOtherComprehensiv eIncomeWhereGainsLossesAreRecognisedF airValueMeasurementLiabilities Text label Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities IFRS 13.93 e (ii) Disclos ure documentation The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income] ifrs-full DescriptionOfLineItemsInProfitOrLossInWhich GainLossOnCessationOfConsolidationOfSubs idiariesIsRecognised Text label Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised IFRS 12.9B c Disclosure documentation The description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]

319 ifrs-full DescriptionOfLineItemsInProfitOrLossWhereG ainsLossesAreRecognisedFairValueMeasure mentAssets Text label Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets IFRS 13.93 e (i) Disclosu re documentation The description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]] ifrs-full DescriptionOfLineItemsInProfitOrLossWhereG ainsLossesAreRecognisedFairValueMeasure mentEntitysOwnEquityInstruments Text label Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instruments IFRS 13.93 e (i) Disclosu re documentation The description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity's own equity instruments measured at fair value are recognised. [Refer: Classes of entity's own equity instruments [domain]] ifrs-full DescriptionOfLineItemsInProfitOrLossWhereG ainsLossesAreRecognisedFairValueMeasure mentLiabilities Text label Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities IFRS 13.93 e (i) Disclosu re documentation The description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]] ifrs-full DescriptionOfLineItemsInProfitOrLossWhereG ainsLossesAttributableToChangeInUnrealised GainsOrLossesForAssetsHeldAtEndOfPeriod AreRecognisedFairValueMeasurement Text label Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement IFRS 13.93 f Disclosure

320 documentation The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]] ifrs-full DescriptionOfLineItemsInProfitOrLossWhereG ainsLossesAttributableToChangeInUnrealised GainsOrLossesForEntitysOwnEquityInstrume ntsHeldAtEndOfPeriodAreRecognisedFairVal ueMeasurement Text label Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period are recognised, fair value measurement IFRS 13.93 f Disclosure documentation The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity's own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]] ifrs-full DescriptionOfLineItemsInProfitOrLossWhereG ainsLossesAttributableToChangeInUnrealised GainsOrLossesForLiabilitiesHeldAtEndOfPeri odAreRecognisedFairValueMeasurement Text label Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement IFRS 13.93 f Disclosure documentation The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]

321 ifrs-full DescriptionOfLineItemsInStatementOfCompre hensiveIncomeInWhichImpairmentLossesRec ognisedInProfitOrLossAreIncluded Text label Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included IAS 36.126 a Disclosure documentation The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full DescriptionOfLineItemsInStatementOfCompre hensiveIncomeInWhichImpairmentLossesRec ognisedInProfitOrLossAreReversed Text label Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed IAS 36.126 b Disclosure documentation The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full DescriptionOfLineItemsInStatementOfCompre hensiveIncomeThatIncludesProceedsAndCost IncludedInProfitOrLossInAccordanceWithPara graph20AOfIAS16 Text label Description of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16 IAS 16.74A b Disclosure documentation Description of line item(s) in the statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16. [Refer: Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity's ordinary activities; Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity's ordinary activities]

322 ifrs-full DescriptionOfLineItemsInStatementOfFinanci alPositionInWhichAssetsAndLiabilitiesRecogni sedInRelationToStructuredEntitiesAreRecogni sed Text label Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised IFRS 12.29 b Disclosure documentation The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised. ifrs-full DescriptionOfLineItemsInStatementOfFinanci alPositionWhichIncludeLeaseLiabilities Text label Description of line items in statement of financial position which include lease liabilities IFRS 16.47 b Disclosure documentation The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities] ifrs-full DescriptionOfLineItemsInStatementOfFinanci alPositionWhichIncludeRightofuseAssets Text label Description of line items in statement of financial position which include right-of-use assets IFRS 16.47 a (ii) Disclos ure documentation The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets] ifrs-full DescriptionOfLinkBetweenReimbursementRig htAndRelatedObligation Text label Description of link between reimbursement right and related obligation IAS 19.140 b Disclosure documentation The description of the link between a reimbursement right and the related defined benefit obligation. [Refer: Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full DescriptionOfMajorAssumptionsMadeConcer ningFutureEventsContingentLiabilitiesInBusin essCombination Text label Description of major assumptions made concerning future events, contingent liabilities in business combination IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure

323 documentation The description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full DescriptionOfMajorAssumptionsMadeConcer ningFutureEventsOtherProvisions Text label Description of major assumptions made concerning future events, other provisions IAS 37.85 b Disclosure documentation The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions] ifrs-full DescriptionOfManagementsApproachToDeter miningValuesAssignedToKeyAssumptions Text label Description of management's approach to determining values assigned to key assumptions IAS 36.134 d (ii) Disclosu re, IAS 36.134 e (ii) Disclosu re, documentation IAS 36.135 d Disclosure The description of management's approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. ifrs-full DescriptionOfManagingLiquidityRisk Text block label Disclosure of how entity manages liquidity risk [text block] IFRS 7.39 c Disclosure documentation The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]] ifrs-full DescriptionOfMaterialReconcilingItems Text label Description of material reconciling items IFRS 8.28 Disclosure documentation The description of all material reconciling items. [Refer: Material reconciling items [member]]

324 ifrs-full DescriptionOfMaximumTermOfOptionsGrante dForSharebasedPaymentArrangement Text label Description of maximum term of options granted for share-based payment arrangement IFRS 2.45 a Disclosure documentation The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]] ifrs-full DescriptionOfMeasurementBasisForNoncontr ollingInterestInAcquireeRecognisedAtAcquisiti onDate Text label Description of measurement basis for non￾controlling interest in acquiree recognised at acquisition date IFRS 3.B64 o (i) Disclosu re documentation The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Total for all business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date] ifrs-full DescriptionOfMeasurementDifferencesForFin ancialAssetsSubjectToOffsettingEnforceable MasterNettingArrangementsOrSimilarAgreem ents Text label Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.B42 Disclosure documentation The description of any measurement differences for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]

325 ifrs-full DescriptionOfMeasurementDifferencesForFin ancialLiabilitiesSubjectToOffsettingEnforceabl eMasterNettingArrangementsOrSimilarAgree ments Text label Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.B42 Disclosure documentation The description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities] ifrs-full DescriptionOfMethodOfSettlementForShareba sedPaymentArrangement Text label Description of method of settlement for share￾based payment arrangement IFRS 2.45 a Disclosure documentation The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]] ifrs-full DescriptionOfMethodologyUsedToDetermine WhetherPresentingEffectsOfChangesInLiabilit ysCreditRiskInOtherComprehensiveIncomeW ouldCreateOrEnlargeAccountingMismatchInPr ofitOrLoss Text label Description of methodology or methodologies used to determine whether presenting effects of changes in liability's credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss IFRS 7.11 c Disclosure

326 documentation The description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability's credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability's credit risk. [Refer: Credit risk [member]; Classes of financial instruments [domain]; Other comprehensive income] ifrs-full DescriptionOfMethodsAndAssumptionsUsedI nPreparingSensitivityAnalysisForActuarialAss umptions Text label Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions IAS 19.145 b Disclosure documentation The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full DescriptionOfMethodsAndAssumptionsUsedI nPreparingSensitivityAnalysisToChangesInRi skExposuresThatAriseFromContractsWithinS copeOfIFRS17 Text label Description of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 IFRS 17.128 b Disclosur e documentation The description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.

327 ifrs-full DescriptionOfMethodsUsedToDevelopAndSu bstantiateUnobservableInputsUsedInFairValu eMeasurementAssets Text label Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets IFRS 13.93 g Example, IFRS 13.IE65 e Example documentation The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets. ifrs-full DescriptionOfMethodsUsedToDevelopAndSu bstantiateUnobservableInputsUsedInFairValu eMeasurementEntitysOwnEquityInstruments Text label Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 e Example documentation The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]] ifrs-full DescriptionOfMethodsUsedToDevelopAndSu bstantiateUnobservableInputsUsedInFairValu eMeasurementLiabilities Text label Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities IFRS 13.93 g Example, IFRS 13.IE65 e Example documentation The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities. ifrs-full DescriptionOfMethodsUsedToMeasureContra ctsWithinScopeOfIFRS17AndProcessesForEs timatingInputsToThoseMethods Text label Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods IFRS 17.117 a Disclosur e documentation The description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. ifrs-full DescriptionOfMethodsUsedToMeasureFairVal ueOfNoncashAssetsDeclaredForDistributionT oOwnersBeforeFinancialStatementsAuthorise dForIssue Text label Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue IFRIC 17.17 c Disclosure

328 documentation The description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue] ifrs-full DescriptionOfMethodsUsedToMeasureRisksT hatAriseFromContractsWithinScopeOfIFRS17 Text label Description of methods used to measure risks that arise from contracts within scope of IFRS 17 IFRS 17.124 b Disclosur e documentation The description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17. ifrs-full DescriptionOfMethodsUsedToRecogniseReve nueFromContractsWithCustomers Text label Description of methods used to recognise revenue from contracts with customers IFRS 15.124 a Disclosur e documentation The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers] ifrs-full DescriptionOfMethodToRecogniseInsuranceA cquisitionCashFlowsWhenUsingPremiumAlloc ationApproach Text label Description of method to recognise insurance acquisition cash flows when using premium allocation approach IFRS 17.97 c Disclosure documentation The description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]

329 ifrs-full DescriptionOfMethodUsedAndAssumptionsM adeToIncorporateEffectsOfExpectedEarlyExer ciseShareOptionsGranted Text label Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted IFRS 2.47 a (i) Disclosur e documentation The description of the method used and the assumptions made to incorporate the effects of exercising granted share options early. ifrs-full DescriptionOfMethodUsedToDetermineAmorti sationOfAssetsRecognisedFromCostsToObtai nOrFulfilContractsWithCustomers Text label Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers IFRS 15.127 b Disclosur e documentation The description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] ifrs-full DescriptionOfNatureAmountAndCorrectionOf AccountingErrorsInPriorPeriodsEstimate Text block label Description of nature of accounting errors in prior periods [text block] IAS 8.49 a Disclosure documentation The description of the nature of accounting errors in prior periods. ifrs-full DescriptionOfNatureAndAmountOfAnyMeasur ementPeriodAdjustmentsRecognisedForPartic ularAssetsLiabilitiesNoncontrollingInterestsOrI temsOfConsideration Text label Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration IFRS 3.B67 a (iii) Disclos ure documentation The description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Total for all business combinations [member]] ifrs-full DescriptionOfNatureAndAmountOfChangeInA ccountingEstimate Text block label Description of nature of change in accounting estimate [text block] IAS 8.39 Disclosure

330 documentation The description of the nature of changes in accounting estimates that have effects in the current period or are expected to have effects in future periods. ifrs-full DescriptionOfNatureAndAmountOfChangeInE stimateDuringFinalInterimPeriod Text label Description of nature and amount of change in estimate during final interim period IAS 34.26 Disclosure documentation The description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed significantly during the final interim period of the financial year. ifrs-full DescriptionOfNatureAndCarryingAmountOfAs setsObtained Text label Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements IFRS 7.38 a Disclosure documentation The description of the nature of financial or non￾financial assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]; Assets obtained by taking possession of collateral or calling on other credit enhancements; Financial assets] ifrs-full DescriptionOfNatureAndEffectOfAnyAsymmet ricalAllocationsToReportableSegments Text label Description of nature and effect of any asymmetrical allocations to reportable segments IFRS 8.27 f Disclosure documentation The description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable segments [member]] ifrs-full DescriptionOfNatureAndExtentOfGovernment GrantsForAgriculturalActivityRecognisedInFin ancialStatements Text label Description of nature and extent of government grants for agricultural activity recognised in financial statements IAS 41.57 a Disclosure

331 documentation The description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants] ifrs-full DescriptionOfNatureAndExtentOfGovernment GrantsRecognisedInFinancialStatements Text label Description of nature and extent of government grants recognised in financial statements IAS 20.39 b Disclosure documentation The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants] ifrs-full DescriptionOfNatureAndExtentOfRateregulate dActivity Text label Description of nature and extent of rate-regulated activity IFRS 14.30 a Disclosure documentation The description of the nature and extent of the rate-regulated activity. [Refer: Types of rate￾regulated activities [domain]] ifrs-full DescriptionOfNatureAndExtentOfSignificantR estrictionsOnTransferOfFundsToParent Text label Description of nature and extent of significant restrictions on transfer of funds to entity IFRS 12.19D a Disclosur e, IFRS 12.22 a Disclosure documentation The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances. ifrs-full DescriptionOfNatureAndExtentToWhichProtec tiveRightsOfNoncontrollingInterestsCanSignifi cantlyRestrictEntitysAbilityToAccessOrUseAs setsAndSettleLiabilitiesOfGroup Text label Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of group IFRS 12.13 b Disclosure

332 documentation The description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity's ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Total for all subsidiaries [member]] ifrs-full DescriptionOfNatureAndFinancialEffectOfBusi nessCombinationsAfterReportingPeriodBefore StatementsAuthorisedForIssue Text label Description of nature and financial effect of business combinations after reporting period before statements authorised for issue IFRS 3.59 b Disclosure documentation The description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Total for all business combinations [member]] ifrs-full DescriptionOfNatureAndFinancialEffectOfBusi nessCombinationsDuringPeriod Text label Description of nature and financial effect of business combinations during period IFRS 3.59 a Disclosure documentation The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Total for all business combinations [member]] ifrs-full DescriptionOfNatureAndPurposeOfReserves WithinEquity Text label Description of nature and purpose of reserves within equity IAS 1.79 b Disclosure documentation The description of the nature and purpose of reserves within equity. [Refer: Other reserves]

333 ifrs-full DescriptionOfNatureOfActivitiesOfBiologicalA ssets Text label Description of nature of activities of biological assets IAS 41.46 a Disclosure documentation The description of the nature of activities involving biological assets. [Refer: Biological assets] ifrs-full DescriptionOfNatureOfAssetsWithSignificantR iskOfMaterialAdjustmentsWithinNextFinancial Year Text label Description of nature of assets with significant risk of material adjustments within next financial year IAS 1.125 a Disclosure documentation The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year. ifrs-full DescriptionOfNatureOfBenefitsProvidedByPla n Text label Description of nature of benefits provided by plan IAS 19.139 a (i) Disclosu re documentation The description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution￾based plan with guarantee). [Refer: Defined benefit plans [domain]] ifrs-full DescriptionOfNatureOfChangeInAccountingP olicy Text label Description of nature of change in accounting policy IAS 8.28 c Disclosure documentation The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]] ifrs-full DescriptionOfNatureOfChangesFromPriorPeri odsInMeasurementMethodsUsedToDetermine ReportedSegmentProfitOrLossAndEffectOfTh oseChangesOnMeasureOfSegmentProfitOrLo ss Text label Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss IFRS 8.27 e Disclosure

334 documentation The description of the nature of the changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments [member]] ifrs-full DescriptionOfNatureOfClassOfAssetsMeasur edAtFairValue Text label Description of nature of class of assets measured at fair value IFRS 13.92 Example, IFRS 13.IE64 a Example documentation The description of the nature of the class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]] ifrs-full DescriptionOfNatureOfClassOfEntitysOwnEqu ityInstrumentsMeasuredAtFairValue Text label Description of nature of class of entity's own equity instruments measured at fair value IFRS 13.92 Example, IFRS 13.IE64 a Example documentation The description of the nature of the class of the entity's own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]] ifrs-full DescriptionOfNatureOfClassOfLiabilitiesMeas uredAtFairValue Text label Description of nature of class of liabilities measured at fair value IFRS 13.92 Example, IFRS 13.IE64 a Example documentation The description of the nature of the class of liabilities being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]] ifrs-full DescriptionOfNatureOfContingentAssets Text label Description of nature of contingent assets IAS 37.89 Disclosure

335 documentation The description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non￾occurrence of one or more uncertain future events not wholly within the entity's control. ifrs-full DescriptionOfNatureOfCounterparty Text label Description of nature of counterparty Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG23 b Examp le commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of the nature of the party to a transaction other than the entity. ifrs-full DescriptionOfNatureOfDifferencesBetweenMe asurementsOfReportableSegmentsAssetsAnd EntitysAssets Text label Description of nature of differences between measurements of reportable segments' assets and entity's assets IFRS 8.27 c Disclosure documentation The description of the nature of the differences between measurements of the reportable segments' assets and the entity's assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]] ifrs-full DescriptionOfNatureOfDifferencesBetweenMe asurementsOfReportableSegmentsLiabilitiesA ndEntitysLiabilities Text label Description of nature of differences between measurements of reportable segments' liabilities and entity's liabilities IFRS 8.27 d Disclosure documentation The description of the nature of the differences between measurements of the reportable segments' liabilities and the entity's liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]

336 ifrs-full DescriptionOfNatureOfDifferencesBetweenMe asurementsOfReportableSegmentsProfitsOrL ossesAndEntitysProfitOrLossBeforeIncomeTa xExpenseOrIncomeAndDiscontinuedOperatio ns Text label Description of nature of differences between measurements of reportable segments' profits or losses and entity's profit or loss before income tax expense or income and discontinued operations IFRS 8.27 b Disclosure documentation The description of the nature of the differences between measurements of the reportable segments' profits or losses and the entity's profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. [Refer: Discontinued operations [member]; Reportable segments [member]] ifrs-full DescriptionOfNatureOfEntitysOperationsAndP rincipalActivities Text label Description of nature of entity's operations and principal activities IAS 1.138 b Disclosure documentation The description of the nature of the entity's operations and principal activities. ifrs-full DescriptionOfNatureOfEntitysRelationshipWit hAssociate Text label Description of nature of entity's relationship with associate IFRS 12.21 a (ii) Disclos ure documentation The description of the nature of the entity's relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity's activities). [Refer: Total for all associates [member]] ifrs-full DescriptionOfNatureOfEntitysRelationshipWit hJointOperation Text label Description of nature of entity's relationship with joint operation IFRS 12.21 a (ii) Disclos ure

337 documentation The description of the nature of the entity's relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity's activities). [Refer: Total for all joint operations [member]] ifrs-full DescriptionOfNatureOfEntitysRelationshipWit hJointVenture Text label Description of nature of entity's relationship with joint venture IFRS 12.21 a (ii) Disclos ure documentation The description of the nature of the entity's relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity's activities). [Refer: Total for all joint ventures [member]] ifrs-full DescriptionOfNatureOfFinancialStatements Text label Description of nature of financial statements IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, documentation IAS 27.17 a Disclosure The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities). ifrs-full DescriptionOfNatureOfGoodsOrServicesThat EntityHasPromisedToTransfer Text label Description of nature of goods or services that entity has promised to transfer IFRS 15.119 c Disclosur e documentation The description of the nature of the goods or services that the entity has promised to transfer to customers. ifrs-full DescriptionOfNatureOfImpendingChangeInAc countingPolicy Text label Description of nature of impending change in accounting policy IAS 8.31 b Example documentation The description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued but is not yet effective. ifrs-full DescriptionOfNatureOfIndividualAsset Text label Description of nature of individual asset IAS 36.130 c (i) Disclosur e documentation The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]

338 ifrs-full DescriptionOfNatureOfInterestInFunds Text label Description of nature of interest in funds IFRIC 5.11 Disclosure documentation The description of the nature of the entity's interest in decommissioning, restoration and environmental rehabilitation funds. ifrs-full DescriptionOfNatureOfLiabilitiesWithSignifica ntRiskOfMaterialAdjustmentsWithinNextFinan cialYear Text label Description of nature of liabilities with significant risk of material adjustments within next financial year IAS 1.125 a Disclosure documentation The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year. ifrs-full DescriptionOfNatureOfMainAdjustmentsThat WouldMakeHistoricalSummariesOrComparati veInformationPresentedInAccordanceWithPre viousGAAPComplyWithIFRSs Text label Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs IFRS 1.22 b Disclosure documentation The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] ifrs-full DescriptionOfNatureOfNecessaryAdjustmentT oProvideComparativeInformation Text label Description of nature of necessary adjustments to provide comparative information IAS 1.42 b Disclosure documentation The description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified. ifrs-full DescriptionOfNatureOfNonadjustingEventAfte rReportingPeriod Text label Description of nature of non-adjusting event after reporting period IAS 10.21 a Disclosure

339 documentation The description of the nature of a non-adjusting event after the reporting period. [Refer: Non￾adjusting events after reporting period [domain]] ifrs-full DescriptionOfNatureOfNoncashAssetsHeldFo rDistributionToOwnersDeclaredBeforeFinanci alStatementsAuthorisedForIssue Text label Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue IFRIC 17.17 a Disclosure documentation The description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. ifrs-full DescriptionOfNatureOfObligationContingentLi abilities Text label Description of nature of obligation, contingent liabilities IAS 37.86 Disclosure documentation The description of the nature of the obligation for contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full DescriptionOfNatureOfObligationContingentLi abilitiesInBusinessCombination Text label Description of nature of obligation, contingent liabilities in business combination IFRS 3.B64 j (i) Disclosur e, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure documentation The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full DescriptionOfNatureOfObligationOtherProvisi ons Text label Description of nature of obligation, other provisions IAS 37.85 a Disclosure documentation The description of the nature of the obligation for other provisions. [Refer: Other provisions] ifrs-full DescriptionOfNatureOfReclassificationOrCha ngesInPresentation Text label Description of nature of reclassifications or changes in presentation IAS 1.41 a Disclosure documentation The description of the nature of reclassifications or changes in presentation. ifrs-full DescriptionOfNatureOfRegulatoryRatesetting Process Text label Description of nature of regulatory rate-setting process IFRS 14.30 a Disclosure

340 documentation The description of the nature of the regulatory rate-setting process. ifrs-full DescriptionOfNatureOfRelatedPartyRelations hip Text label Description of nature of related party relationship IAS 24.18 Disclosure documentation The description of the nature of the related party relationships. [Refer: Total for all related parties [member]] ifrs-full DescriptionOfNatureOfRelationshipBetweenTr ansferredFinancialAssetsThatAreNotDerecog nisedInTheirEntiretyAndAssociatedLiabilities Text label Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities IFRS 7.42D c Disclosure documentation The description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity's use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]; Financial assets] ifrs-full DescriptionOfNatureOfRelationshipWithSubsi diaryWhereParentHasDirectlyOrIndirectlyLess ThanHalfOfVotingPower Text label Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights IFRS 12.9 b Example documentation The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights. ifrs-full DescriptionOfNatureOfRisksBeingHedged Text label Description of nature of risks being hedged Expired 2023-01- 01 IFRS 7.22 c Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of the nature of risks being hedged. ifrs-full DescriptionOfNatureOfVoluntaryChangeInAcc ountingPolicy Text label Description of nature of voluntary change in accounting policy IAS 8.29 a Disclosure

341 documentation The description of the nature of a voluntary change in accounting policy. ifrs-full DescriptionOfNoncurrentAssetOrDisposalGro upHeldForSaleWhichWereSoldOrReclassified Text label Description of non-current asset or disposal group held for sale which were sold or reclassified IFRS 5.41 a Disclosure documentation The description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] ifrs-full DescriptionOfNonfinancialMeasuresOrEstimat esOfBiologicalAssets Text label Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce IAS 41.46 b Disclosure documentation The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets] ifrs-full DescriptionOfObjectivesPoliciesAndProcesse sForManagingRisk Text label Description of objectives, policies and processes for managing risk IFRS 7.33 b Disclosure documentation The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full DescriptionOfObjectivesPoliciesAndProcesse sForManagingRisksThatAriseFromContracts WithinScopeOfIFRS17 Text label Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17 IFRS 17.124 b Disclosur e documentation The description of the entity's objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17. ifrs-full DescriptionOfObligationsForReturnsRefundsA ndOtherSimilarObligations Text label Description of obligations for returns, refunds and other similar obligations IFRS 15.119 d Disclosur e

342 documentation The description of obligations for returns, refunds and other similar obligations in contracts with customers. ifrs-full DescriptionOfOptionLifeShareOptionsGranted Decimal, duration label Option life, share options granted IFRS 2.47 a (i) Disclosur e documentation The option life of share options granted. ifrs-full DescriptionOfOptionPricingModelShareOption sGranted Text label Description of option pricing model, share options granted IFRS 2.47 a (i) Disclosur e documentation The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]] ifrs-full DescriptionOfOtherEquityInterest Text label Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital IAS 1.80 Disclosure documentation The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Classes of share capital [domain]; Other equity interest] ifrs-full DescriptionOfOtherInformationUsedToAssess CreditQuality Text label Description of other information used to assess credit quality Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG23 d Examp le commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of the information used to assess the credit quality of financial assets with credit risk that are neither past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]] ifrs-full DescriptionOfOtherInputsToOptionsPricingMo delShareOptionsGranted Text label Description of other inputs to options pricing model, share options granted IFRS 2.47 a (i) Disclosur e documentation The description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]

343 ifrs-full DescriptionOfOtherTransactionsThatAreColle ctivelySignificant Text label Description of other transactions that are collectively significant IAS 24.26 b (ii) Disclosur e documentation The description of transactions with government that has control, joint control or significant influence over the reporting entity and the entities under control, joint control or significant influence of that government that are collectively, but not individually, significant. ifrs-full DescriptionOfPerformanceObligationsToArran geForAnotherPartyToTransferGoodsOrServic es Text label Description of performance obligations to arrange for another party to transfer goods or services IFRS 15.119 c Disclosur e documentation The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [domain]] ifrs-full DescriptionOfPeriodsWhenCashFlowsAffectP rofitOrLoss Text label Description of periods when cash flows affect profit or loss Expired 2023-01- 01 IFRS 7.23 a Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]] ifrs-full DescriptionOfPeriodsWhenCashFlowsExpect edToOccur Text label Description of periods when cash flows expected to occur Expired 2023-01- 01 IFRS 7.23 a Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]] ifrs-full DescriptionOfPlanAmendmentsCurtailmentsA ndSettlements Text label Description of plan amendments, curtailments and settlements IAS 19.139 c Disclosure documentation The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [domain]]

344 ifrs-full DescriptionOfPoliciesForDisposingOfAssetsN otReadilyConvertibleIntoCashOrForUsingThe mInItsOperations Text block label Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block] IFRS 7.38 b Disclosure documentation The description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are not readily convertible into cash. [Refer: Guarantees [member]] ifrs-full DescriptionOfPolicyForDeterminingContributio nOfDefinedBenefitPlansThatShareRisksBetw eenVariousEntities Text block label Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block] IAS 19.149 b Disclosure documentation The description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [domain]] ifrs-full DescriptionOfPolicyForDeterminingWhenTran sfersBetweenLevelsAreDeemedToHaveOccur redAssets Text label Description of policy for determining when transfers between levels are deemed to have occurred, assets IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclos ure, IFRS 13.95 Disclosure documentation The description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. ifrs-full DescriptionOfPolicyForDeterminingWhenTran sfersBetweenLevelsAreDeemedToHaveOccur redEntitysOwnEquityInstruments Text label Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclos

345 documentation The description of the policy for determining when transfers of the entity's own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Classes of entity's own equity instruments [domain]] ure, IFRS 13.95 Disclosure ifrs-full DescriptionOfPolicyForDeterminingWhenTran sfersBetweenLevelsAreDeemedToHaveOccur redLiabilities Text label Description of policy for determining when transfers between levels are deemed to have occurred, liabilities IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclos ure, IFRS 13.95 Disclosure documentation The description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. ifrs-full DescriptionOfPracticalExpedientsUsedWhenA pplyingIFRS15Retrospectively Text label Description of practical expedients used when applying IFRS 15 retrospectively IFRS 15.C6 a Disclosure documentation The description of the practical expedients that have been used when applying IFRS 15 retrospectively. ifrs-full DescriptionOfPresentationCurrency Text label Description of presentation currency IAS 1.51 d Disclosure, IAS 21.53 Disclosure documentation The description of the currency in which the financial statements are presented. ifrs-full DescriptionOfPrimaryReasonsForBusinessCo mbination Text label Description of primary reasons for business combination IFRS 3.B64 d Disclosure documentation The description of the primary reasons for a business combination. [Refer: Total for all business combinations [member]] ifrs-full DescriptionOfProcessForAnalysingChangesIn FairValueMeasurementsAssets Text label Description of process for analysing changes in fair value measurements, assets IFRS 13.93 g Example, IFRS 13.IE65 c Example

346 documentation The description of the process for analysing changes in the fair value measurements of assets from period to period. ifrs-full DescriptionOfProcessForAnalysingChangesIn FairValueMeasurementsEntitysOwnEquityInst ruments Text label Description of process for analysing changes in fair value measurements, entity's own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 c Example documentation The description of the process for analysing changes in the fair value measurements of the entity's own equity instruments from period to period. [Refer: Classes of entity's own equity instruments [domain]] ifrs-full DescriptionOfProcessForAnalysingChangesIn FairValueMeasurementsLiabilities Text label Description of process for analysing changes in fair value measurements, liabilities IFRS 13.93 g Example, IFRS 13.IE65 c Example documentation The description of the process for analysing changes in the fair value measurements of liabilities from period to period. ifrs-full DescriptionOfRatingAgenciesUsed Text label Description of rating agencies used Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG24 a Examp le, Expired 2023-01- 01 IFRS 7.IG24 b Examp le commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of credit rating agencies used to evaluate the credit quality of the entity's financial assets. [Refer: Financial assets] ifrs-full DescriptionOfReasonForChangeInFunctional Currency Text label Description of reason for change in functional currency IAS 21.54 Disclosure documentation The description of the reason for a change in the entity's functional currency. The functional currency is the currency of the primary economic environment in which the entity operates. ifrs-full DescriptionOfReasonForChangeInMethodsAn dAssumptionsUsedInPreparingSensitivityAnal ysis Text label Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis IFRS 7.40 c Disclosure

347 documentation The description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]] ifrs-full DescriptionOfReasonForDisposingOfInvestme ntsInEquityInstrumentsMeasuredAtFairValueT hroughOtherComprehensiveIncome Text label Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income IFRS 7.11B a Disclosure documentation The description of the reason for disposing of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] ifrs-full DescriptionOfReasonForReclassificationOrCh angesInPresentation Text label Description of reason for reclassifications or changes in presentation IAS 1.41 c Disclosure documentation The description of the reason for the reclassifications or changes in presentation. ifrs-full DescriptionOfReasonForUsingLongerOrShort erReportingPeriod Text label Description of reason for using longer or shorter reporting period IAS 1.36 a Disclosure documentation The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year. ifrs-full DescriptionOfReasonForUsingPresentationAlt ernative Text label Description of reason for using presentation alternative IFRS 7.11A b Disclosure documentation The description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]

348 ifrs-full DescriptionOfReasonOfDerecognitionOfFinan cialAssetsMeasuredAtAmortisedCost Text label Description of reason for derecognition of financial assets measured at amortised cost IFRS 7.20A Disclosure documentation The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full DescriptionOfReasonsAndFactorsWhyAmoun tOfChangesInFairValueOfFinancialAssetsAnd FinancialLiabilitiesAttributableToChangesInCr editRiskNotFaithfullyRepresent Text label Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented IFRS 7.11 b Disclosure documentation The description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk [member]; Financial assets; Financial liabilities] ifrs-full DescriptionOfReasonsForChangeInValuation TechniqueUsedInFairValueMeasurementAsse ts Text label Description of reasons for change in valuation technique used in fair value measurement, assets IFRS 13.93 d Disclosure documentation The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]] ifrs-full DescriptionOfReasonsForChangeInValuation TechniqueUsedInFairValueMeasurementEntit ysOwnEquityInstruments Text label Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments IFRS 13.93 d Disclosure

349 documentation The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]; Income approach [member]; Market approach [member]] ifrs-full DescriptionOfReasonsForChangeInValuation TechniqueUsedInFairValueMeasurementLiabi lities Text label Description of reasons for change in valuation technique used in fair value measurement, liabilities IFRS 13.93 d Disclosure documentation The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]] ifrs-full DescriptionOfReasonsForChangeInValuation TechniqueUsedToMeasureFairValueLessCost sOfDisposal Text label Description of reasons for change in valuation technique used to measure fair value less costs of disposal IAS 36.130 f (ii) Disclosur e, IAS 36.134 e (iiB) Disclo sure documentation The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques used in fair value measurement [domain]] ifrs-full DescriptionOfReasonsForChangeOfInvestme ntEntityStatus Text label Description of reasons for change of investment entity status IFRS 12.9B Disclosure documentation The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]] ifrs-full DescriptionOfReasonsForChangesInMethods AndAssumptionsUsedInPreparingSensitivityA nalysisForActuarialAssumptions Text label Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions IAS 19.145 c Disclosure

350 documentation The description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full DescriptionOfReasonsForChangesInMethods AndAssumptionsUsedInPreparingSensitivityA nalysisToChangesInRiskExposuresThatArise FromContractsWithinScopeOfIFRS17 Text label Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 IFRS 17.128 c Disclosur e documentation The description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. ifrs-full DescriptionOfReasonsForChangesInMethods UsedToMeasureContractsWithinScopeOfIFR S17AndProcessesForEstimatingInputsToThos eMethods Text label Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods IFRS 17.117 b Disclosur e documentation The description of the reasons for changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. ifrs-full DescriptionOfReasonsForChangingWayCash generatingUnitIsIdentified Text label Description of reasons for changing way cash￾generating unit is identified IAS 36.130 d (iii) Disclos ure documentation The description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash￾generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Total for all cash￾generating units [member]] ifrs-full DescriptionOfReasonsForConcludingThatEntit yIsInvestmentEntityIfItDoesNotHaveOneOrMo reTypicalCharacteristics Text label Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics IFRS 12.9A Disclosure

351 documentation The description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]] ifrs-full DescriptionOfReasonsForDesignationOrDede signationOfFinancialAssetsAsMeasuredAtFair ValueThroughProfitOrLossAtDateOfInitialAppli cationOfIFRS17 Text label Description of reasons for designation or de￾designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17 IFRS 17.C33 b Disclosur e documentation The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 at the date of initial application of IFRS 17. ifrs-full DescriptionOfReasonsForDesignationOrDede signationOfFinancialAssetsAsMeasuredAtFair ValueThroughProfitOrLossWhenApplyingAme ndmentsToIFRS9ForPrepaymentFeaturesWit hNegativeCompensation Text label Description of reasons for designation or de￾designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation IFRS 9.7.2.34 d Disclosu re documentation The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss] ifrs-full DescriptionOfReasonsForDesignationOrDede signationOfFinancialAssetsOrFinancialLiabiliti esAsMeasuredAtFairValueThroughProfitOrLo ssAtDateOfInitialApplicationOfIFRS9 Text label Description of reasons for designation or de￾designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9 IFRS 7.42J b Disclosure

352 documentation The description of the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application of IFRS 9. ifrs-full DescriptionOfReasonsForDesignationOrDede signationOfFinancialLiabilitiesAsMeasuredAtF airValueThroughProfitOrLossWhenApplyingA mendmentsToIFRS9ForPrepaymentFeatures WithNegativeCompensation Text label Description of reasons for designation or de￾designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation IFRS 9.7.2.34 d Disclosu re documentation The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full DescriptionOfReasonsForDesignationOrDede signationOfFinancialLiabilitiesAsMeasuredAtF airValueThroughProfitOrLossWhenApplyingA mendmentsToIFRS9MadeByIFRS17 Text label Description of reasons for designation or de￾designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17 IFRS 9.7.2.42 d Disclosu re documentation The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss; Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated]

353 ifrs-full DescriptionOfReasonsForFairValueMeasurem entAssets Text label Description of reasons for fair value measurement, assets IFRS 13.93 a Disclosure documentation The description of the reasons for the fair value measurement of assets. ifrs-full DescriptionOfReasonsForFairValueMeasurem entEntitysOwnEquityInstruments Text label Description of reasons for fair value measurement, entity's own equity instruments IFRS 13.93 a Disclosure documentation The description of the reasons for the fair value measurement of the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]] ifrs-full DescriptionOfReasonsForFairValueMeasurem entLiabilities Text label Description of reasons for fair value measurement, liabilities IFRS 13.93 a Disclosure documentation The description of the reasons for the fair value measurement of liabilities. ifrs-full DescriptionOfReasonsForProvidingSupportTo StructuredEntityWithoutHavingContractualObli gationToDoSo Text label Description of reasons for providing support to structured entity without having contractual obligation to do so IFRS 12.15 b Disclosure, IFRS 12.30 b Disclosure documentation The description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. ifrs-full DescriptionOfReasonsForProvidingSupportTo SubsidiaryWithoutHavingContractualObligatio nToDoSo Text label Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so IFRS 12.19E b Disclosur e documentation The description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]

354 ifrs-full DescriptionOfReasonsForTransfersIntoLevel3 OfFairValueHierarchyAssets Text label Description of reasons for transfers into Level 3 of fair value hierarchy, assets IFRS 13.93 e (iv) Disclos ure documentation The description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full DescriptionOfReasonsForTransfersIntoLevel3 OfFairValueHierarchyEntitysOwnEquityInstru ments Text label Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments IFRS 13.93 e (iv) Disclos ure documentation The description of the reasons for transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Classes of entity's own equity instruments [domain]; Level 3 of fair value hierarchy [member]] ifrs-full DescriptionOfReasonsForTransfersIntoLevel3 OfFairValueHierarchyLiabilities Text label Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities IFRS 13.93 e (iv) Disclos ure documentation The description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full DescriptionOfReasonsForTransfersOfCumulat iveGainLossWithinEquity Text label Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income IFRS 7.10 c Disclosure

355 documentation The description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income] ifrs-full DescriptionOfReasonsForTransfersOutOfLev el1IntoLevel2OfFairValueHierarchyAssets Text label Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets IFRS 13.93 c Disclosure documentation The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full DescriptionOfReasonsForTransfersOutOfLev el1IntoLevel2OfFairValueHierarchyEntitysOw nEquityInstruments Text label Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments IFRS 13.93 c Disclosure documentation The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full DescriptionOfReasonsForTransfersOutOfLev el1IntoLevel2OfFairValueHierarchyLiabilities Text label Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities IFRS 13.93 c Disclosure

356 documentation The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full DescriptionOfReasonsForTransfersOutOfLev el2IntoLevel1OfFairValueHierarchyAssets Text label Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets IFRS 13.93 c Disclosure documentation The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full DescriptionOfReasonsForTransfersOutOfLev el2IntoLevel1OfFairValueHierarchyEntitysOw nEquityInstruments Text label Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments IFRS 13.93 c Disclosure documentation The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity's own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full DescriptionOfReasonsForTransfersOutOfLev el2IntoLevel1OfFairValueHierarchyLiabilities Text label Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities IFRS 13.93 c Disclosure documentation The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full DescriptionOfReasonsForTransfersOutOfLev el3OfFairValueHierarchyAssets Text label Description of reasons for transfers out of Level 3 of fair value hierarchy, assets IFRS 13.93 e (iv) Disclos ure

357 documentation The description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full DescriptionOfReasonsForTransfersOutOfLev el3OfFairValueHierarchyEntitysOwnEquityInst ruments Text label Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments IFRS 13.93 e (iv) Disclos ure documentation The description of the reasons for transfers of the entity's own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Classes of entity's own equity instruments [domain]; Level 3 of fair value hierarchy [member]] ifrs-full DescriptionOfReasonsForTransfersOutOfLev el3OfFairValueHierarchyLiabilities Text label Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities IFRS 13.93 e (iv) Disclos ure documentation The description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full DescriptionOfReasonsWhyApplyingNewAcco untingPolicyProvidesReliableAndMoreReleva ntInformation Text label Description of reasons why applying new accounting policy provides reliable and more relevant information IAS 8.29 b Disclosure documentation The description of reasons why applying a new accounting policy provides reliable and more relevant information. ifrs-full DescriptionOfReasonsWhyInitialAccountingFo rBusinessCombinationIsIncomplete Text label Description of reasons why initial accounting for business combination is incomplete IFRS 3.B67 a (i) Disclosu re documentation The description of the reasons why initial accounting for business combination is incomplete. [Refer: Total for all business combinations [member]] ifrs-full DescriptionOfReasonsWhyLiabilityCannotBe MeasuredReliably Text label Description of reasons why liability cannot be measured reliably IFRS 3.B64 j (ii) Disclosu re

358 documentation The description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full DescriptionOfReasonsWhyPresumptionThatIn terestOfLessThanTwentyPerCentInAssociateI sOvercome Text label Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent IFRS 12.9 e Example documentation The description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity. ifrs-full DescriptionOfReasonsWhyPresumptionThatIn terestOfMoreThanTwentyPerCentInAssociateI sOvercome Text label Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent IFRS 12.9 d Example documentation The description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity. ifrs-full DescriptionOfReasonsWhySeparateFinancial StatementsArePreparedIfNotRequiredByLaw Text label Description of reasons why separate financial statements are prepared if not required by law IAS 27.17 a Disclosure documentation The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]] ifrs-full DescriptionOfReasonsWhyTransactionResult edInGainInBargainPurchase Text label Description of reasons why bargain purchase transaction resulted in gain IFRS 3.B64 n (ii) Disclos ure

359 documentation The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction] ifrs-full DescriptionOfReasonWhyConsolidatedFinanc ialStatementsHaveNotBeenPrepared Text label Description of fact that exemption from consolidation has been used IAS 27.16 a Disclosure documentation The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]] ifrs-full DescriptionOfReasonWhyEntityIsResumingAp plicationOfIFRSs Text label Description of reason why entity is resuming application of IFRSs IFRS 1.23A b Disclosure documentation The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs. ifrs-full DescriptionOfReasonWhyEntityStoppedApplyi ngIFRSs Text label Description of reason why entity stopped applying IFRSs IFRS 1.23A a Disclosure documentation The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying IFRSs. ifrs-full DescriptionOfReasonWhyEntityWasRequired ToChangeBasisOfDisaggregationOfInsurance FinanceIncomeExpensesBetweenProfitOrLos sAndOtherComprehensiveIncomeForContract sWithDirectParticipationFeatures Text label Description of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features IFRS 17.113 a Disclosur e

360 documentation The description of the reason why an entity was required to change the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)] ifrs-full DescriptionOfReasonWhyEntityWithMoreTha nHalfOfVotingPowerDirectlyOrIndirectlyOwne dWhichIsNotSubsidiaryDueToAbsenceOfCont rol Text label Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights IFRS 12.9 a Example documentation The description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights. ifrs-full DescriptionOfReasonWhyFairValueOfGoods OrServicesReceivedCannotEstimateReliable Text label Description of reason why fair value of goods or services received cannot be reliably estimated IFRS 2.49 Disclosure documentation The description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based payment transactions with parties other than employees can be estimated reliably was rebutted. ifrs-full DescriptionOfReasonWhyFinancialStatement sAreNotEntirelyComparable Text label Description of fact that amounts presented in financial statements are not entirely comparable IAS 1.36 b Disclosure

361 documentation The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year. ifrs-full DescriptionOfReasonWhyNonfinancialAssetIs BeingUsedInMannerDifferentFromHighestAnd BestUse Text label Description of reason why non-financial asset is being used in manner different from highest and best use IFRS 13.93 i Disclosure documentation The description of the reason why a non-financial asset is being used in a manner that is different from the use that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used. ifrs-full DescriptionOfReasonWhyPresentationCurren cyIsDifferentFromFunctionalCurrency Text label Description of reason why presentation currency is different from functional currency IAS 21.53 Disclosure documentation The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates. ifrs-full DescriptionOfReasonWhyReclassificationOfC omparativeAmountsIsImpracticable Text label Description of reason why reclassification of comparative amounts is impracticable IAS 1.42 a Disclosure documentation The description of the reason why the reclassification of comparative amounts is impracticable. ifrs-full DescriptionOfReasonWhyRegulatoryDeferral AccountBalanceIsNoLongerFullyRecoverable OrReversible Text label Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible IFRS 14.36 Disclosure documentation The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [domain]]

362 ifrs-full DescriptionOfReasonWhySufficientInformatio nIsNotAvailableToAccountForMultiemployerPl anAsDefinedBenefitPlan Text label Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan IAS 19.148 d (ii) Disclosu re documentation The description of the reason why sufficient information is not available to enable the entity to account for a multi-employer or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full DescriptionOfReasonWhyUsingDifferentRepo rtingDateOrPeriodForAssociate Text label Description of reason why using different reporting date or period for associate IFRS 12.22 b (ii) Disclos ure documentation The description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Total for all associates [member]] ifrs-full DescriptionOfReasonWhyUsingDifferentRepo rtingDateOrPeriodForJointVenture Text label Description of reason why using different reporting date or period for joint venture IFRS 12.22 b (ii) Disclos ure documentation The description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Total for all joint ventures [member]] ifrs-full DescriptionOfReasonWhyUsingDifferentRepo rtingDateOrPeriodForSubsidiary Text label Description of reason why using different reporting date or period for subsidiary IFRS 12.11 b Disclosure documentation The description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent's financial statements. [Refer: Total for all subsidiaries [member]]

363 ifrs-full DescriptionOfRedesignatedFinancialAssets Text label Description of redesignated financial assets IFRS 1.29 Disclosure documentation The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets] ifrs-full DescriptionOfRedesignatedFinancialLiabilities Text label Description of redesignated financial liabilities IFRS 1.29A Disclosure documentation The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities] ifrs-full DescriptionOfRegulatoryFrameworkInWhichPl anOperates Text label Description of regulatory framework in which plan operates IAS 19.139 a (ii) Disclosu re documentation The description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [domain]] ifrs-full DescriptionOfRelationshipBetweenInternalAn dExternalRatings Text label Description of relationship between internal and external ratings Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG24 d Examp le, Expired 2023-01- 01 IFRS 7.IG25 c Examp le commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of the relationship between internal and external credit ratings. [Refer: Total for all internal credit grades [member]; Total for all external credit grades [member]] ifrs-full DescriptionOfReportableSegmentToWhichIndi vidualAssetBelongs Text label Description of reportable segment to which individual asset belongs IAS 36.130 c (ii) Disclosu re documentation The description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss] ifrs-full DescriptionOfRestrictionsOnDistributionOfRev aluationSurplusToShareholdersPropertyPlant AndEquipment Text label Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment IAS 16.77 f Disclosure

364 documentation The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment] ifrs-full DescriptionOfRestrictionsOnDistributionOfRev aluationSurplusToShareholdersRightofuseAss ets Text label Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets IFRS 16.57 Disclosure documentation The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] ifrs-full DescriptionOfRetirementBenefitPlan Text label Description of retirement benefit plan IAS 26.36 Disclosure documentation The description of a retirement benefit plan, either as part of the financial statements or in a separate report. ifrs-full DescriptionOfRetirementBenefitsPromisedTo Participants Text label Description of retirement benefits promised to participants IAS 26.36 e Disclosure documentation The description of the retirement benefits promised to participants in retirement benefit plans. ifrs-full DescriptionOfRightsOfSetoffAssociatedWithFi nancialAssetsSubjectToEnforceableMasterNe ttingArrangementOrSimilarAgreement Text label Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement IFRS 7.13E Disclosure documentation The description of the rights of set-off associated with the entity's recognised financial assets subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets] ifrs-full DescriptionOfRightsOfSetoffAssociatedWithFi nancialLiabilitiesSubjectToEnforceableMaster NettingArrangementOrSimilarAgreement Text label Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement IFRS 7.13E Disclosure

365 documentation The description of the rights of set-off associated with the entity's recognised financial liabilities subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities] ifrs-full DescriptionOfRiskFreeInterestRateShareOpti onsGranted Percent label Risk free interest rate, share options granted IFRS 2.47 a (i) Disclosur e documentation The implied yield currently available on zero￾coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option's remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]] ifrs-full DescriptionOfRisksToWhichPlanExposesEntit y Text label Description of risks to which plan exposes entity IAS 19.139 b Disclosure documentation The description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [domain]] ifrs-full DescriptionOfSensitivityOfFairValueMeasure mentToChangesInUnobservableInputsAssets Text label Description of sensitivity of fair value measurement to changes in unobservable inputs, assets IFRS 13.93 h (i) Disclosu re documentation The description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to those inputs might result in a higher or lower fair value measurement. ifrs-full DescriptionOfSensitivityOfFairValueMeasure mentToChangesInUnobservableInputsEntitys OwnEquityInstruments Text label Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments IFRS 13.93 h (i) Disclosu re

366 documentation The description of the sensitivity of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Classes of entity's own equity instruments [domain]] ifrs-full DescriptionOfSensitivityOfFairValueMeasure mentToChangesInUnobservableInputsLiabiliti es Text label Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities IFRS 13.93 h (i) Disclosu re documentation The description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. ifrs-full DescriptionOfServiceConcessionArrangement Text label Description of service concession arrangement SIC 29.6 a Disclosure documentation The description of the service concession arrangement. [Refer: Service concession arrangements [domain]] ifrs-full DescriptionOfSharedCharacteristicForConcen tration Text label Description of shared characteristic for concentration IFRS 7.B8 b Disclosure documentation The description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Classes of financial instruments [domain]] ifrs-full DescriptionOfSharedCharacteristicThatIdentifi esConcentrationOfRiskThatArisesFromContra ctsWithinScopeOfIFRS17 Text label Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17 IFRS 17.127 Disclosure documentation The description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17.

367 ifrs-full DescriptionOfSignificantActuarialAssumptions MadeAndMethodUsedToCalculateActuarialPr esentValueOfPromisedRetirementBenefits Text label Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits IAS 26.35 e Disclosure documentation The description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [domain]; Actuarial present value of promised retirement benefits] ifrs-full DescriptionOfSignificantAssumptionsOrJudge mentsEntityMadeInApplyingAmendmentsForI nterestRateBenchmarkReform Text label Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform IFRS 7.24H d Disclosure documentation The description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform. ifrs-full DescriptionOfSignificantConcentrationsOfRisk RelatedToPlan Text label Description of significant concentrations of risk related to plan IAS 19.139 b Disclosure documentation The description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [domain]; Market risk [member]] ifrs-full DescriptionOfSignificantEventsAndTransactio ns Text label Description of significant events and transactions IAS 34.15 Disclosure

368 documentation The description, in the entity's interim financial report, of events and transactions that are significant to an understanding of the changes in the financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report. ifrs-full DescriptionOfSignificantIntangibleAssetsContr olledByEntityButNotRecognised Text label Description of significant intangible assets controlled by entity but not recognised IAS 38.128 b Example documentation The description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in 1998 was effective. [Refer: Intangible assets other than goodwill] ifrs-full DescriptionOfSignificantJudgementsAndAssu mptionsMadeInDeterminingThatEntityIsAgent OrPrincipal Text label Description of significant judgements and assumptions made in determining that entity is agent or principal IFRS 12.9 c Example documentation The description of the significant judgements and assumptions made when determining that the entity is an agent or a principal. ifrs-full DescriptionOfSignificantJudgementsMadeInE valuatingWhenCustomerObtainsControlOfPro misedGoodsOrServices Text label Description of significant judgements made in evaluating when customer obtains control of promised goods or services IFRS 15.125 Disclosure documentation The description of the significant judgements made in evaluating when a customer obtains control of promised goods or services. ifrs-full DescriptionOfSignificantPaymentTermsInCont ractsWithCustomers Text label Description of significant payment terms in contracts with customers IFRS 15.119 b Disclosur e documentation The description of the significant payment terms in contracts with customers.

369 ifrs-full DescriptionOfSignificantRestrictionsOnEntitys AbilityToAccessOrUseAssetsAndSettleLiabiliti esOfGroup Text label Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group IFRS 12.13 a Disclosure documentation The description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity's ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Total for all subsidiaries [member]] ifrs-full DescriptionOfSourcesOfHedgeIneffectiveness ExpectedToAffectHedgingRelationship Text label Description of sources of hedge ineffectiveness expected to affect hedging relationship IFRS 7.23D Disclosure documentation The description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full DescriptionOfSourcesOfHedgeIneffectiveness ThatEmergedInHedgingRelationship Text label Description of sources of hedge ineffectiveness that emerged in hedging relationship IFRS 7.23E Disclosure documentation The description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full DescriptionOfSourcesOfRevenueForAllOther Segments Text label Description of sources of revenue for all other segments IFRS 8.16 Disclosure

370 documentation The description of the sources of the revenue included in the 'all other segments' category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue] ifrs-full DescriptionOfTechniqueOtherThanConfidenc eLevelTechniqueUsedForDeterminingRiskAdj ustmentForNonfinancialRisk Text label Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk IFRS 17.119 Disclosure documentation The description of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] ifrs-full DescriptionOfTermAndConditionsOfFinancial AssetsPledgedAsCollateralForLiabilitiesOrCo ntingentLiabilities Text label Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities IFRS 7.14 b Disclosure documentation The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Classes of contingent liabilities [domain]] ifrs-full DescriptionOfTermsOfContractualArrangeme ntsThatCouldRequireInvestmentEntityOrItsSu bsidiariesToProvideFinancialSupportToUncon solidatedStructuredEntityControlledByInvestm entEntity Text label Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity IFRS 12.19F Disclosure

371 documentation The description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]] ifrs-full DescriptionOfTermsOfContractualArrangeme ntsThatCouldRequireParentOrSubsidiariesTo ProvideFinancialSupportToStructuredEntity Text label Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity IFRS 12.14 Disclosure, IFRS 12.B26 a Example documentation The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Total for all subsidiaries [member]] ifrs-full DescriptionOfTermsOfSharesReservedForIss ueUnderOptionsAndContractsForSaleOfShar es Text label Description of terms of shares reserved for issue under options and contracts for sale of shares IAS 1.79 a (vii) Disclosur e documentation The description of terms of shares reserved for issue under options and contracts for the sale of shares. ifrs-full DescriptionOfTimingAndReasonOfReclassific ationBetweenFinancialLiabilitiesAndEquity Text label Description of timing and reason of reclassification between financial liabilities and equity IAS 1.80A Disclosure

372 documentation The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities] ifrs-full DescriptionOfToWhomGroupWithinEntityThat DecidesEntitysValuationPoliciesAndProcedur esReportsAssets Text label Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Exam ple documentation The description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets reports to. ifrs-full DescriptionOfToWhomGroupWithinEntityThat DecidesEntitysValuationPoliciesAndProcedur esReportsEntitysOwnEquityInstruments Text label Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Exam ple documentation The description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments reports to. [Refer: Classes of entity's own equity instruments [domain]] ifrs-full DescriptionOfToWhomGroupWithinEntityThat DecidesEntitysValuationPoliciesAndProcedur esReportsLiabilities Text label Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Exam ple documentation The description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities reports to. ifrs-full DescriptionOfTransactionsAfterReportingPeri odWithSignificantChangeInNumberOfOrdinary SharesOutstanding Text label Description of transactions after reporting period that significantly change number of ordinary shares outstanding IAS 33.70 d Disclosure

373 documentation The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]] ifrs-full DescriptionOfTransactionsAfterReportingPeri odWithSignificantChangeInNumberOfPotentia lOrdinarySharesOutstanding Text label Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding IAS 33.70 d Disclosure documentation The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary share transactions [member]] ifrs-full DescriptionOfTransactionsWithRelatedParty Text label Description of transactions with related party IAS 24.18 Disclosure documentation The description of related party transactions. [Refer: Total for all related parties [member]] ifrs-full DescriptionOfTransitionalProvisionsOfInitially AppliedIFRS Text label Description of transitional provisions of initially applied IFRS IAS 8.28 d Disclosure documentation The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]] ifrs-full DescriptionOfTransitionalProvisionsOfInitially AppliedIFRSThatMightHaveEffectOnFuturePe riods Text label Description of transitional provisions of initially applied IFRS that might have effect on future periods IAS 8.28 e Disclosure documentation The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]

374 ifrs-full DescriptionOfTypeOfHedge Text label Description of type of hedge Expired 2023-01- 01 IFRS 7.22 a Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The description of the type of a hedge used by the entity. ifrs-full DescriptionOfTypeOfPlan Text label Description of type of plan IAS 19.139 a Disclosure documentation The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [domain]] ifrs-full DescriptionOfTypeOfRetirementBenefitPlan Text label Description of type of retirement benefit plan IAS 26.36 c Disclosure documentation The description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [domain]] ifrs-full DescriptionOfTypeOfSupportProvidedToStruc turedEntityWithoutHavingContractualObligatio nToDoSo Text label Description of type of support provided to structured entity without having contractual obligation to do so IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure documentation The description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Total for all subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so] ifrs-full DescriptionOfTypeOfSupportProvidedToSubsi diaryWithoutHavingContractualObligationToD oSo Text label Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so IFRS 12.19E a Disclosur e

375 documentation The description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full DescriptionOfTypesOfContractsAffectedByCh angesInMethodsUsedToMeasureContractsWit hinScopeOfIFRS17AndProcessesForEstimati ngInputsToThoseMethods Text label Description of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods IFRS 17.117 b Disclosur e documentation The description of the types of contracts affected by changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. ifrs-full DescriptionOfTypesOfIncomeFromStructured Entities Text label Description of types of income from structured entities IFRS 12.27 b Disclosure, IFRS 12.B26 c Example documentation The description of the types of income from structured entities. [Refer: Income from structured entities] ifrs-full DescriptionOfTypesOfProductsAndServicesFr omWhichEachReportableSegmentDerivesItsR evenues Text label Description of types of products and services from which each reportable segment derives its revenues IFRS 8.22 b Disclosure documentation The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [domain]; Revenue] ifrs-full DescriptionOfTypesOfWarrantiesAndRelated Obligations Text label Description of types of warranties and related obligations IFRS 15.119 e Disclosur e documentation The description of types of warranties and related obligations in contracts with customers. ifrs-full DescriptionOfUncertaintiesOfEntitysAbilityToC ontinueAsGoingConcern Text block label Disclosure of uncertainties of entity's ability to continue as going concern [text block] IAS 1.25 Disclosure

376 documentation The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity's ability to continue as a going concern. ifrs-full DescriptionOfUnfulfilledConditionsAndOtherC ontingenciesAttachedToGovernmentGrantFor AgriculturalActivity Text label Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity IAS 41.57 b Disclosure documentation The description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants] ifrs-full DescriptionOfUsefulLifeBiologicalAssetsAtCos t Text label Description of useful life, biological assets, at cost IAS 41.54 e Disclosure documentation Description of useful life used for biological assets. [Refer: Biological assets] ifrs-full DescriptionOfUsefulLifeIntangibleAssetsOther ThanGoodwill Text label Description of useful life, intangible assets other than goodwill IAS 38.118 a Disclosure documentation Description of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full DescriptionOfUsefulLifeInvestmentPropertyCo stModel Text label Description of useful life, investment property, cost model IAS 40.79 b Disclosure documentation Description of useful life used for investment property. [Refer: Investment property] ifrs-full DescriptionOfUsefulLifePropertyPlantAndEqui pment Text label Description of useful life, property, plant and equipment IAS 16.73 c Disclosure documentation Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full DescriptionOfValuationProcessesUsedInFairV alueMeasurementAssets Text label Description of valuation processes used in fair value measurement, assets IFRS 13.93 g Disclosure

377 documentation The description of the valuation processes used by the entity for the fair value measurement of assets (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). ifrs-full DescriptionOfValuationProcessesUsedInFairV alueMeasurementEntitysOwnEquityInstrumen ts Text label Description of valuation processes used in fair value measurement, entity's own equity instruments IFRS 13.93 g Disclosure documentation The description of the valuation processes used by the entity for the fair value measurement of its own equity instruments (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). ifrs-full DescriptionOfValuationProcessesUsedInFairV alueMeasurementLiabilities Text label Description of valuation processes used in fair value measurement, liabilities IFRS 13.93 g Disclosure documentation The description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). ifrs-full DescriptionOfValuationTechniquesAndKeyMo delInputsUsedForDeterminingNoncontrollingIn terestInAnAcquireeMeasuredAtFairValue Text label Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value IFRS 3.B64 o (ii) Disclos ure

378 documentation The description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Total for all business combinations [member]; Valuation techniques used in fair value measurement [domain]] ifrs-full DescriptionOfValuationTechniquesAndKeyMo delInputsUsedToMeasureContingentConsider ation Text label Description of valuation techniques and key model inputs used to measure contingent consideration IFRS 3.B67 b (iii) Disclos ure documentation The description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques used in fair value measurement [domain]] ifrs-full DescriptionOfValuationTechniquesUsedInFair ValueMeasurementAssets Text label Description of valuation techniques used in fair value measurement, assets IFRS 13.93 d Disclosure documentation The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]] ifrs-full DescriptionOfValuationTechniquesUsedInFair ValueMeasurementEntitysOwnEquityInstrume nts Text label Description of valuation techniques used in fair value measurement, entity's own equity instruments IFRS 13.93 d Disclosure

379 documentation The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity's own equity instruments. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]] ifrs-full DescriptionOfValuationTechniquesUsedInFair ValueMeasurementLiabilities Text label Description of valuation techniques used in fair value measurement, liabilities IFRS 13.93 d Disclosure documentation The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]] ifrs-full DescriptionOfValuationTechniquesUsedToMe asureFairValueLessCostsOfDisposal Text label Description of valuation techniques used to measure fair value less costs of disposal IAS 36.130 f (ii) Disclosur e, IAS 36.134 e Disclosure documentation The description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques used in fair value measurement [domain]] ifrs-full DescriptionOfVestingRequirementsForShareb asedPaymentArrangement Text label Description of vesting requirements for share￾based payment arrangement IFRS 2.45 a Disclosure documentation The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]]

380 ifrs-full DescriptionOfVoluntaryChangeInAccountingP olicy Text block label Disclosure of voluntary change in accounting policy [text block] IAS 8.29 Disclosure documentation The disclosure of a voluntary change in accounting policy. ifrs-full DescriptionOfWhenEntityTypicallySatisfiesPer formanceObligations Text label Description of when entity typically satisfies performance obligations IFRS 15.119 a Disclosur e documentation The description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [domain]] ifrs-full DescriptionOfWhetherEntityIsRequiredToAbs orbLossesOfStructuredEntitiesBeforeOtherPa rties Text label Description of whether entity is required to absorb losses of structured entities before other parties IFRS 12.B26 d Example documentation The description of whether the entity is required to absorb losses of structured entities before other parties. ifrs-full DescriptionOfWhetherEntityMakesAdjustment ForTimeValueOfMoneyAndEffectOfFinancialR iskWhenUsingPremiumAllocationApproach Text label Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach IFRS 17.97 b Disclosure documentation The description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. ifrs-full DescriptionOfWhetherImpairmentRequiremen tsHaveBeenAppliedInClassificationOverlay Text label Description of whether impairment requirements have been applied in classification overlay IFRS 17.C28E a Disclos ure documentation The description of whether impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied in classification overlay.

381 ifrs-full DescriptionOfWhetherInvestmentInAssociateI sMeasuredUsingEquityMethodOrAtFairValue Text label Description of whether investment in associate is measured using equity method or at fair value IFRS 12.21 b (i) Disclosu re documentation The description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Total for all associates [member]] ifrs-full DescriptionOfWhetherInvestmentInJointVentu reIsMeasuredUsingEquityMethodOrAtFairVal ue Text label Description of whether investment in joint venture is measured using equity method or at fair value IFRS 12.21 b (i) Disclosu re documentation The description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Total for all joint ventures [member]] ifrs-full DescriptionOfWhetherThereArePotentialInco meTaxConsequencesNotPracticablyDetermin able Text label Description of whether there are potential income tax consequences not practicably determinable IAS 12.82A Disclosure documentation The description of whether there are potential income tax consequences not practically determinable that would result from the payment of dividends to the entity's shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] ifrs-full DescriptionOfWhetherThirdpartyCreditEnhanc ementIsReflectedInFairValueMeasurement Text label Description of whether third-party credit enhancement is reflected in fair value measurement IFRS 13.98 Disclosure

382 documentation The description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]] ifrs-full DescriptionWhetherChangeInAccountingPolic yIsMadeInAccordanceWithTransitionalProvisi onsOfInitiallyAppliedIFRS Text label Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS IAS 8.28 b Disclosure documentation The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]] ifrs-full DesignatedFinancialLiabilitiesAtFairValueThro ughProfitOrLossAbstract label Designated financial liabilities at fair value through profit or loss [abstract] ifrs-full DesignatedLoansOrReceivablesAtFairValueT hroughProfitOrLossAbstract label Designated loans or receivables at fair value through profit or loss [abstract] ifrs-full DestructionOfMajorProductionPlantMember Member label Destruction of major production plant [member] IAS 10.22 d Example documentation This member stands for destruction of a major production plant. ifrs-full DeterminationOfFairValueOfGoodsOrServices ReceivedOrFairValueOfEquityInstrumentsGra ntedOnSharebasedPayments Text label Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments IFRS 2.46 Disclosure documentation The explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Types of share-based payment arrangements [domain]]

383 ifrs-full DifferenceBetweenCarryingAmountOfDividen dsPayableAndCarryingAmountOfNoncashAss etsDistributed Montetary, duration, credit label Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed IFRIC 17.15 Disclosure documentation The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]] ifrs-full DifferenceBetweenCarryingAmountOfFinancia lLiabilityAndAmountContractuallyRequiredToP ayAtMaturityToHolderOfObligation Montetary, instant label Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation IFRS 7.10A b Disclosure, IFRS 7.10 b Disclosure documentation The amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]] ifrs-full DilutedEarningsLossPerInstrumentFromConti nuingOperationsParticipatingEquityInstrument sOtherThanOrdinaryShares Per share label Diluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares IAS 33.A14 Common practice documentation Diluted earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations, unless line item indicates otherwise [member]] ifrs-full DilutedEarningsLossPerInstrumentFromDisco ntinuedOperationsParticipatingEquityInstrume ntsOtherThanOrdinaryShares Per share label Diluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares IAS 33.A14 Common practice

384 documentation Diluted earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]] ifrs-full DilutedEarningsLossPerInstrumentParticipatin gEquityInstrumentsOtherThanOrdinaryShares Per share label Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares IAS 33.A14 Common practice totalLabel Total diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares documentation Diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. ifrs-full DilutedEarningsLossPerShare Per share label Diluted earnings (loss) per share IAS 33.66 Disclosure, IAS 33.67 Disclosure totalLabel Total diluted earnings (loss) per share commentaryGuidance The reported value should be tagged twice, with both this element and the element ‘Basic earnings (loss) per share’ when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

385 documentation The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] ifrs-full DilutedEarningsLossPerShareFromContinuing Operations Per share label Diluted earnings (loss) per share from continuing operations IAS 33.66 Disclosure, IAS 33.67 Disclosure commentaryGuidance The reported value should be tagged twice, with both this element and the element ‘Basic earnings (loss) per share from continuing operations' when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Diluted earnings (loss) per share] ifrs-full DilutedEarningsLossPerShareFromContinuing OperationsIncludingNetMovementInRegulator yDeferralAccountBalancesAndNetMovementI nRelatedDeferredTax Per share label Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax IAS 33.67 Disclosure, IFRS 14.26 Disclosure

386 commentaryGuidance The reported value should be tagged twice, with both this element and the element 'Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation Diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations, unless line item indicates otherwise [member]] ifrs-full DilutedEarningsLossPerShareFromDiscontinu edOperations Per share label Diluted earnings (loss) per share from discontinued operations IAS 33.67 Disclosure, IAS 33.68 Disclosure commentaryGuidance The reported value should be tagged twice, with both this element and the element ‘Basic earnings (loss) per share from discontinued operations' when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]

387 ifrs-full DilutedEarningsLossPerShareFromDiscontinu edOperationsIncludingNetMovementInRegulat oryDeferralAccountBalancesAndNetMovemen tInRelatedDeferredTax Per share label Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax IAS 33.67 Disclosure, IFRS 14.26 Disclosure commentaryGuidance The reported value should be tagged twice, with both this element and the element 'Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation Diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]] ifrs-full DilutedEarningsLossPerShareIncludingNetMo vementInRegulatoryDeferralAccountBalances AndNetMovementInRelatedDeferredTax Per share label Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax IAS 33.67 Disclosure, IFRS 14.26 Disclosure

388 commentaryGuidance The reported value should be tagged twice, with both this element and the element 'Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation Diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] ifrs-full DilutedEarningsPerShareAbstract label Diluted earnings per share [abstract] ifrs-full DilutiveEffectOfAllInstrumentsOnWeightedAve rageNumberOfOrdinaryShares Shares label Dilutive effect of all instruments on weighted average number of ordinary shares IAS 33.70 b Disclosure totalLabel Total dilutive effect of all instruments on weighted average number of ordinary shares documentation The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s instruments. It represents the aggregate of the reconciliation amounts for all classes of instruments that reflect dilutive effect on weighted average number of ordinary shares. ifrs-full DilutiveEffectOfContingentlyIssuableSharesO nWeightedAverageNumberOfOrdinaryShares Shares label Dilutive effect of contingently issuable shares on weighted average number of ordinary shares IAS 33.70 b Example

389 documentation The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s contingently issuable shares. ifrs-full DilutiveEffectOfConvertibleInstrumentsOnNu mberOfOrdinaryShares Shares label Dilutive effect of convertible instruments on weighted average number of ordinary shares IAS 33.70 b Common practice documentation The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed conversion of the entity's convertible instruments. ifrs-full DilutiveEffectOfOtherInstrumentsOnWeighted AverageNumberOfOrdinaryShares Shares label Dilutive effect of other instruments on weighted average number of ordinary shares IAS 33.70 b Common practice documentation The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s other instruments. ifrs-full DilutiveEffectOfRestrictedShareUnitsOnWeigh tedAverageNumberOfOrdinaryShares Shares label Dilutive effect of restricted share units on weighted average number of ordinary shares IAS 33.70 b Common practice documentation The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s restricted share units. ifrs-full DilutiveEffectOfShareOptionsOnNumberOfOr dinaryShares Shares label Dilutive effect of share options on weighted average number of ordinary shares IAS 33.70 b Common practice documentation The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed exercise of the entity's share options. ifrs-full DilutiveEffectOfWarrantsOnWeightedAverage NumberOfOrdinaryShares Shares label Dilutive effect of warrants on weighted average number of ordinary shares IAS 33.70 b Common practice documentation The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s warrants. ifrs-full DiminishingBalanceMethodMember Member label Diminishing balance method [member]

390 documentation This member stands for the diminishing balance method of depreciation or amortisation. IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure ifrs-full DirectFinanceLeasesAcquiredInBusinessCom binationMember Member label Direct finance leases acquired in business combination [member] IFRS 3.B64 h Example documentation This member stands for direct finance leases that are acquired in business combinations. [Refer: Total for all business combinations [member]] ifrs-full DirectOperatingExpenseFromInvestmentProp erty (Monetary), duration, debit label Direct operating expense from investment property IAS 40.75 f Common practice negatedTotalLabel Total direct operating expense from investment property documentation The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property] ifrs-full DirectOperatingExpenseFromInvestmentProp ertyAbstract label Direct operating expense from investment property [abstract] ifrs-full DirectOperatingExpenseFromInvestmentProp ertyGeneratingRentalIncome (Monetary), duration, debit label Direct operating expense from investment property generating rental income IAS 40.75 f (ii) Disclosure negatedLabel Direct operating expense from investment property generating rental income documentation The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period recognised in profit or loss. [Refer: Investment property] ifrs-full DirectOperatingExpenseFromInvestmentProp ertyNotGeneratingRentalIncome (Monetary), duration, debit label Direct operating expense from investment property not generating rental income IAS 40.75 f (iii) Disclosur e negatedLabel Direct operating expense from investment property not generating rental income

391 documentation The amount of direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period recognised in profit or loss. [Refer: Investment property] ifrs-full DirectorsRemunerationExpense Montetary, duration, debit label Directors' remuneration expense IAS 1.112 c Common practice documentation The amount of remuneration paid or payable to the entity's directors. ifrs-full DisaggregationOfInsuranceContractsAxis Axis label Disaggregation of insurance contracts [axis] IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosur e, IFRS 17.132 b Disclosur e, IFRS 17.98 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full DisaggregationOfInsuranceContractsDomain Domain [default] label Disaggregation of insurance contracts [domain] IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosur e, IFRS 17.132 b Disclosur e, IFRS 17.98 Disclosure documentation This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used. [Refer: Insurance contracts [domain]] ifrs-full DisclosureOfAccountingJudgementsAndEstim atesExplanatory Text block label Disclosure of accounting judgements and estimates [text block] IAS 1.10 e Common practice

392 documentation The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]] ifrs-full DisclosureOfAccountingPoliciesMember Member label Disclosure of Accounting Policies [member] Expiry date 2025-01- 01 IAS 1.139V Disclosur documentation e This member stands for Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) issued in February 2021. ifrs-full DisclosureOfAccruedExpensesAndOtherLiabil itiesExplanatory Text block label Disclosure of accrued expenses and other liabilities [text block] IAS 1.10 e Common practice documentation The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] ifrs-full DisclosureOfAcquiredReceivablesAbstract label Disclosure of acquired receivables [abstract] ifrs-full DisclosureOfAcquiredReceivablesExplanatory Text block label Disclosure of acquired receivables [text block] IFRS 3.B64 h Disclosure documentation The disclosure of receivables acquired in a business combination. [Refer: Total for all business combinations [member]] ifrs-full DisclosureOfAcquiredReceivablesLineItems Line items label Disclosure of acquired receivables [line items]

393 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfAcquiredReceivablesTable Table label Disclosure of acquired receivables [table] IFRS 3.B64 h Disclosure documentation Schedule disclosing information related to receivables acquired in business combinations. ifrs-full DisclosureOfActualClaimsComparedWithPrevi ousEstimatesAbstract label Disclosure of actual claims compared with previous estimates [abstract] ifrs-full DisclosureOfActualClaimsComparedWithPrevi ousEstimatesExplanatory Text block label Disclosure of actual claims compared with previous estimates [text block] IFRS 17.130 Disclosure documentation The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (ie claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year. ifrs-full DisclosureOfActualClaimsComparedWithPrevi ousEstimatesLineItems Line items label Disclosure of actual claims compared with previous estimates [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

394 ifrs-full DisclosureOfActualClaimsComparedWithPrevi ousEstimatesTable Table label Disclosure of actual claims compared with previous estimates [table] IFRS 17.130 Disclosure documentation Schedule disclosing information related to actual claims compared with previous estimates. ifrs-full DisclosureOfAdditionalInformationAboutDefin edBenefitPlansExplanatory Text block label Disclosure of additional information about defined benefit plans [text block] IAS 19.137 Disclosure documentation The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [domain]] ifrs-full DisclosureOfAdditionalInformationAboutLeasi ngActivitiesForLesseeExplanatory Text block label Disclosure of additional information about leasing activities for lessee [text block] IFRS 16.59 Disclosure documentation The disclosure of additional information about leasing activities of a lessee. ifrs-full DisclosureOfAdditionalInformationAboutLeasi ngActivitiesForLessorExplanatory Text block label Disclosure of additional information about leasing activities for lessor [text block] IFRS 16.92 Disclosure documentation The disclosure of additional information about leasing activities of a lessor. ifrs-full DisclosureOfAdditionalInformationAboutUnder standingFinancialPositionsAndLiquidityOfEntit yExplanatory Text block label Disclosure of additional information about understanding financial position and liquidity of entity [text block] IAS 7.50 Example documentation The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity. ifrs-full DisclosureOfAdditionalInformationExplanatory Text block label Disclosure of additional information [text block] IAS 1.112 c Disclosure documentation The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them. ifrs-full DisclosureOfAdditionalInformationRepresenta tiveOfRiskExposureArisingFromContractsWith inScopeOfIFRS17DuringPeriodExplanatory Text block label Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block] IFRS 17.123 Disclosure

395 documentation The disclosure of additional information that is representative of the entity's risk exposure arising from contracts within the scope of IFRS 17 during the period, if the information disclosed about the entity’s exposure to risk at the end of the reporting period is not representative. ifrs-full DisclosureOfAdjustmentsMadeWhenEntityCh angedBasisOfDisaggregationOfInsuranceFina nceIncomeExpensesBetweenProfitOrLossAnd OtherComprehensiveIncomeForContractsWit hDirectParticipationFeaturesAbstract label Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract] ifrs-full DisclosureOfAdjustmentsMadeWhenEntityCh angedBasisOfDisaggregationOfInsuranceFina nceIncomeExpensesBetweenProfitOrLossAnd OtherComprehensiveIncomeForContractsWit hDirectParticipationFeaturesExplanatory Text block label Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block] IFRS 17.113 b Disclosur e documentation The disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]

396 ifrs-full DisclosureOfAdjustmentsMadeWhenEntityCh angedBasisOfDisaggregationOfInsuranceFina nceIncomeExpensesBetweenProfitOrLossAnd OtherComprehensiveIncomeForContractsWit hDirectParticipationFeaturesLineItems Line items label Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfAdjustmentsMadeWhenEntityCh angedBasisOfDisaggregationOfInsuranceFina nceIncomeExpensesBetweenProfitOrLossAnd OtherComprehensiveIncomeForContractsWit hDirectParticipationFeaturesTable Table label Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table] IFRS 17.113 b Disclosur e documentation Schedule disclosing information related to the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. ifrs-full DisclosureOfAllowanceForCreditLossesExpla natory Text block label Disclosure of allowance for credit losses [text block] IAS 1.10 e Common practice documentation The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets] ifrs-full DisclosureOfAmountsIncurredByEntityForPro visionOfKeyManagementPersonnelServicesPr ovidedBySeparateManagementEntitiesAbstra ct label Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]

397 ifrs-full DisclosureOfAmountsIncurredByEntityForPro visionOfKeyManagementPersonnelServicesPr ovidedBySeparateManagementEntitiesExplan atory Text block label Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block] IAS 24.18A Disclosure documentation The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [domain]] ifrs-full DisclosureOfAmountsIncurredByEntityForPro visionOfKeyManagementPersonnelServicesPr ovidedBySeparateManagementEntitiesLineIte ms Line items label Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfAmountsIncurredByEntityForPro visionOfKeyManagementPersonnelServicesPr ovidedBySeparateManagementEntitiesTable Table label Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table] IAS 24.18A Disclosure documentation Schedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. ifrs-full Text label Description of amounts of potential income tax consequences practicably determinable IAS 12.82A Disclosure

398 DisclosureOfAmountsOfPotentialIncomeTaxC onsequencesPracticablyDeterminableExplana tory documentation The description of the amounts of the practically determinable potential income tax consequences that would result from the payment of dividends to the entity's shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] ifrs-full DisclosureOfAmountsToBeRecoveredOrSettl edAfterTwelveMonthsForClassesOfAssetsAn dLiabilitiesThatContainAmountsToBeRecover edOrSettledBothNoMoreAndMoreThanTwelve MonthsAfterReportingDateAbstract label Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [abstract] ifrs-full DisclosureOfAmountsToBeRecoveredOrSettl edAfterTwelveMonthsForClassesOfAssetsAn dLiabilitiesThatContainAmountsToBeRecover edOrSettledBothNoMoreAndMoreThanTwelve MonthsAfterReportingDateExplanatory Text block label Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [text block] IAS 1.61 Disclosure documentation The disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.

399 ifrs-full DisclosureOfAmountsToBeRecoveredOrSettl edAfterTwelveMonthsForClassesOfAssetsAn dLiabilitiesThatContainAmountsToBeRecover edOrSettledBothNoMoreAndMoreThanTwelve MonthsAfterReportingDateLineItems Line items label Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfAmountsToBeRecoveredOrSettl edAfterTwelveMonthsForClassesOfAssetsAn dLiabilitiesThatContainAmountsToBeRecover edOrSettledBothNoMoreAndMoreThanTwelve MonthsAfterReportingDateTable Table label Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table] IAS 1.61 Disclosure documentation Schedule disclosing information related to amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date. ifrs-full DisclosureOfAnalysisOfInsuranceRevenueAb stract label Disclosure of analysis of insurance revenue [abstract] ifrs-full DisclosureOfAnalysisOfInsuranceRevenueEx planatory Text block label Disclosure of analysis of insurance revenue [text block] IFRS 17.106 Disclosure documentation The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue] ifrs-full DisclosureOfAnalysisOfInsuranceRevenueLin eItems Line items label Disclosure of analysis of insurance revenue [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

400 ifrs-full DisclosureOfAnalysisOfInsuranceRevenueTa ble Table label Disclosure of analysis of insurance revenue [table] IFRS 17.106 Disclosure documentation Schedule disclosing information related to the analysis of insurance revenue. ifrs-full DisclosureOfAnalysisOfOtherComprehensiveI ncomeByItemAbstract label Disclosure of analysis of other comprehensive income by item [abstract] ifrs-full DisclosureOfAnalysisOfOtherComprehensiveI ncomeByItemExplanatory Text block label Disclosure of analysis of other comprehensive income by item [text block] IAS 1.106A Disclosure documentation The entire disclosure of the analysis of other comprehensive income by item. ifrs-full DisclosureOfAnalysisOfOtherComprehensiveI ncomeByItemLineItems Line items label Disclosure of analysis of other comprehensive income by item [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfAnalysisOfOtherComprehensiveI ncomeByItemTable Table label Disclosure of analysis of other comprehensive income by item [table] IAS 1.106A Disclosure documentation Schedule disclosing information related to the analysis of other comprehensive income by item. ifrs-full DisclosureOfAnalysisOfPresentValueOfDefine dBenefitObligationThatDistinguishesNatureCh aracteristicsAndRisksExplanatory Text block label Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block] IAS 19.137 Example

401 documentation The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value] ifrs-full DisclosureOfAnalysisOfSingleAmountOfDisco ntinuedOperationsAbstract label Disclosure of analysis of single amount of discontinued operations [abstract] ifrs-full DisclosureOfAnalysisOfSingleAmountOfDisco ntinuedOperationsExplanatory Text block label Disclosure of analysis of single amount of discontinued operations [text block] IFRS 5.33 b Disclosure documentation The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]] ifrs-full DisclosureOfAnalysisOfSingleAmountOfDisco ntinuedOperationsLineItems Line items label Disclosure of analysis of single amount of discontinued operations [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfAnalysisOfSingleAmountOfDisco ntinuedOperationsTable Table label Disclosure of analysis of single amount of discontinued operations [table] IFRS 5.33 b Disclosure documentation Schedule disclosing information related to the analysis of the single amount of discontinued operations. ifrs-full DisclosureOfAssetsAndLiabilitiesAffectedByC urrencyNotBeingExchangeableAbstract label Disclosure of assets and liabilities affected by currency not being exchangeable [abstract]

402 ifrs-full DisclosureOfAssetsAndLiabilitiesAffectedByC urrencyNotBeingExchangeableExplanatory Text block label Disclosure of assets and liabilities affected by currency not being exchangeable [text block] Effective 2025-01- 01 IAS 21.A19 c Disclosu re documentation The disclosure of information about assets and liabilities that are affected by a currency not being exchangeable into another currency. ifrs-full DisclosureOfAssetsAndLiabilitiesAffectedByC urrencyNotBeingExchangeableLineItems Line items label Disclosure of assets and liabilities affected by currency not being exchangeable [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfAssetsAndLiabilitiesAffectedByC urrencyNotBeingExchangeableTable Table label Disclosure of assets and liabilities affected by currency not being exchangeable [table] Effective 2025-01- 01 IAS 21.A19 c Disclosu re documentation Schedule disclosing information about assets and liabilities that are affected by a currency not being exchangeable into another currency ifrs-full DisclosureOfAssetsAndLiabilitiesWithSignifica ntRiskOfMaterialAdjustmentAbstract label Disclosure of assets and liabilities with significant risk of material adjustment [abstract] ifrs-full DisclosureOfAssetsAndLiabilitiesWithSignifica ntRiskOfMaterialAdjustmentExplanatory Text block label Disclosure of assets and liabilities with significant risk of material adjustment [text block] IAS 1.125 Disclosure documentation The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year. ifrs-full DisclosureOfAssetsAndLiabilitiesWithSignifica ntRiskOfMaterialAdjustmentLineItems Line items label Disclosure of assets and liabilities with significant risk of material adjustment [line items]

403 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfAssetsAndLiabilitiesWithSignifica ntRiskOfMaterialAdjustmentTable Table label Disclosure of assets and liabilities with significant risk of material adjustment [table] IAS 1.125 Disclosure documentation Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment. ifrs-full DisclosureOfAssetsRecognisedFromCostsTo ObtainOrFulfilContractsWithCustomersAbstra ct label Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract] ifrs-full DisclosureOfAssetsRecognisedFromCostsTo ObtainOrFulfilContractsWithCustomersExplan atory Text block label Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block] IFRS 15.128 a Disclosur e documentation The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers. ifrs-full DisclosureOfAssetsRecognisedFromCostsTo ObtainOrFulfilContractsWithCustomersLineIte ms Line items label Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfAssetsRecognisedFromCostsTo ObtainOrFulfilContractsWithCustomersTable Table label Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table] IFRS 15.128 a Disclosur e documentation Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.

404 ifrs-full DisclosureOfAttributionOfExpensesByNatureT oTheirFunctionAbstract label Disclosure of attribution of expenses by nature to their function [abstract] ifrs-full DisclosureOfAttributionOfExpensesByNatureT oTheirFunctionExplanatory Text block label Disclosure of attribution of expenses by nature to their function [text block] IAS 1.104 Common practice, IAS 1.112 c Common practice documentation The disclosure of attribution of expenses by nature to line items by function in the statement of profit or loss. ifrs-full DisclosureOfAttributionOfExpensesByNatureT oTheirFunctionLineItems Line items label Disclosure of attribution of expenses by nature to their function [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfAttributionOfExpensesByNatureT oTheirFunctionTable Table label Disclosure of attribution of expenses by nature to their function [table] IAS 1.104 Common practice, IAS 1.112 c Common practice documentation Schedule disclosing information related to attribution of expenses by nature to analysis of expenses by function in the statement of profit or loss. ifrs-full DisclosureOfAuditorsRemunerationExplanator y Text block label Disclosure of auditors' remuneration [text block] IAS 1.10 e Common practice documentation The disclosure of compensation to the entity's auditors. ifrs-full DisclosureOfAuthorisationOfFinancialStateme ntsExplanatory Text block label Disclosure of authorisation of financial statements [text block] IAS 1.10 e Common practice documentation The disclosure of the authorisation of financial statements for issue. ifrs-full DisclosureOfAvailableforsaleAssetsExplanato ry Text block label Disclosure of available-for-sale financial assets [text block] Expired 2023-01- 01 IAS 1.10 e Common practice commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]

405 ifrs-full DisclosureOfBasisOfConsolidationExplanator y Text block label Disclosure of basis of consolidation [text block] IAS 1.10 e Common practice documentation The disclosure of the basis used for consolidation. ifrs-full DisclosureOfBasisOfPreparationOfFinancialSt atementsExplanatory Text block label Disclosure of basis of preparation of financial statements [text block] IAS 1.10 e Common practice documentation The disclosure of the basis used for the preparation of the financial statements. ifrs-full DisclosureOfBiologicalAssetsAndGovernment GrantsForAgriculturalActivityExplanatory Text block label Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] IAS 41 - Disclosure Discl osure documentation The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets. ifrs-full DisclosureOfBorrowingCostsExplanatory Text block label Disclosure of borrowing costs [text block] IAS 23 - Disclosure Discl osure documentation The entire disclosure for borrowing costs. ifrs-full DisclosureOfBorrowingsExplanatory Text block label Disclosure of borrowings [text block] IAS 1.10 e Common practice documentation The disclosure of borrowings. [Refer: Borrowings] ifrs-full DisclosureOfBreakdownOfAssetsAndLiabilitie sAggregatedIntoSingleLineInvestmentBalance TransitionFromProportionateConsolidationTo EquityMethodExplanatory Text block label Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block] IFRS 11.C5 Disclosure documentation The disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance for the transition from proportionate consolidation to the equity method. ifrs-full DisclosureOfBusinessCombinationsAbstract label Disclosure of detailed information about business combination [abstract] ifrs-full DisclosureOfBusinessCombinationsExplanato ry Text block label Disclosure of business combinations [text block] IFRS 3 - Disclosures Dis closure

406 documentation The entire disclosure for business combinations. ifrs-full DisclosureOfBusinessCombinationsLineItems Line items label Disclosure of detailed information about business combination [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfBusinessCombinationsTable Table label Disclosure of detailed information about business combination [table] IFRS 3.B64 Disclosure documentation Schedule disclosing information related to details of business combinations. ifrs-full DisclosureOfCashAndBankBalancesAtCentral BanksExplanatory Text block label Disclosure of cash and bank balances at central banks [text block] IAS 1.10 e Common practice documentation The disclosure of cash and bank balances at central banks. ifrs-full DisclosureOfCashAndCashEquivalentsExplan atory Text block label Disclosure of cash and cash equivalents [text block] IAS 1.10 e Common practice documentation The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] ifrs-full DisclosureOfCashFlowStatementExplanatory Text block label Disclosure of cash flow statement [text block] IAS 7 - Presentation of a statement of cash documentation flows Disclosure The entire disclosure for a statement of cash flows. ifrs-full DisclosureOfChangesInAccountingEstimates Abstract label Disclosure of changes in accounting estimates [abstract] ifrs-full DisclosureOfChangesInAccountingEstimates Explanatory Text block label Disclosure of changes in accounting estimates [text block] IAS 8.39 Disclosure documentation The disclosure of changes in accounting estimates. ifrs-full DisclosureOfChangesInAccountingEstimatesL ineItems Line items label Disclosure of changes in accounting estimates [line items]

407 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfChangesInAccountingEstimatesT able Table label Disclosure of changes in accounting estimates [table] IAS 8.39 Disclosure documentation Schedule disclosing information related to the changes in accounting estimates. ifrs-full DisclosureOfChangesInAccountingPoliciesAc countingEstimatesAndErrorsExplanatory Text block label Disclosure of changes in accounting policies, accounting estimates and errors [text block] IAS 8 - Accounting policies Disclosure documentation The entire disclosure for changes in accounting policies, accounting estimates and errors. ifrs-full DisclosureOfChangesInAccountingPoliciesEx planatory Text block label Disclosure of changes in accounting policies [text block] IAS 1.10 e Common practice documentation The disclosure of changes made to accounting policies by the entity. ifrs-full DisclosureOfClaimsAndBenefitsPaidExplanat ory Text block label Disclosure of claims and benefits paid [text block] IAS 1.10 e Common practice documentation The disclosure of claims and benefits paid to policyholders. ifrs-full DisclosureOfClassesOfShareCapitalAbstract label Disclosure of classes of share capital [abstract] ifrs-full DisclosureOfClassesOfShareCapitalExplanat ory Text block label Disclosure of classes of share capital [text block] IAS 1.79 a Disclosure documentation The disclosure of classes of share capital. [Refer: Classes of share capital [domain]] ifrs-full DisclosureOfClassesOfShareCapitalLineItems Line items label Disclosure of classes of share capital [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

408 ifrs-full DisclosureOfClassesOfShareCapitalTable Table label Disclosure of classes of share capital [table] IAS 1.79 a Disclosure documentation Schedule disclosing information related to classes of share capital. ifrs-full DisclosureOfCollateralExplanatory Text block label Disclosure of collateral [text block] IAS 1.10 e Common practice documentation The disclosure of assets and liabilities used as collateral. ifrs-full DisclosureOfCommitmentsAndContingentLiab ilitiesExplanatory Text block label Disclosure of commitments and contingent liabilities [text block] IAS 1.10 e Common practice documentation The disclosure of commitments and contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full DisclosureOfCommitmentsExplanatory Text block label Disclosure of commitments [text block] IAS 1.10 e Common practice documentation The disclosure of commitments. ifrs-full DisclosureOfComparativeInformationPrepared UnderPreviousGAAPAbstract label Disclosure of comparative information prepared under previous GAAP [abstract] ifrs-full DisclosureOfComparativeInformationPrepared UnderPreviousGAAPExplanatory Text block label Disclosure of comparative information prepared under previous GAAP [text block] IFRS 1.24 Disclosure documentation The disclosure, in the entity's first IFRS financial statements, of comparative information prepared under previous GAAP. ifrs-full DisclosureOfComparativeInformationPrepared UnderPreviousGAAPLineItems Line items label Disclosure of comparative information prepared under previous GAAP [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfComparativeInformationPrepared UnderPreviousGAAPTable Table label Disclosure of comparative information prepared under previous GAAP [table] IFRS 1.24 Disclosure documentation Schedule disclosing information related to comparative information prepared under previous GAAP.

409 ifrs-full DisclosureOfCompositionOfGroupExplanatory Text block label Disclosure of composition of group [text block] IFRS 12.10 a (i) Disclosu re documentation The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Total for all subsidiaries [member]; Parent [member]] ifrs-full DisclosureOfCompoundFinancialInstruments WithMultipleEmbeddedDerivativesExplanatory Text label Description of compound financial instruments with multiple embedded derivatives IFRS 7.17 Disclosure documentation The description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Classes of financial instruments [domain]] ifrs-full DisclosureOfConsolidatedAndSeparateFinanc ialStatementsExplanatory Text block label Disclosure of information about separate financial statements [text block] IAS 27 - Disclosure Discl osure, IFRS 12 - Objective Discl osure documentation The disclosure of information about separate financial statements. ifrs-full DisclosureOfContingentLiabilitiesAbstract label Disclosure of contingent liabilities [abstract] ifrs-full DisclosureOfContingentLiabilitiesExplanatory Text block label Disclosure of contingent liabilities [text block] IAS 37.86 Disclosure documentation The disclosure of contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full DisclosureOfContingentLiabilitiesInBusinessC ombinationAbstract label Disclosure of contingent liabilities in business combination [abstract] ifrs-full DisclosureOfContingentLiabilitiesInBusinessC ombinationExplanatory Text block label Disclosure of contingent liabilities in business combination [text block] IFRS 3.B64 j Disclosure documentation The disclosure of contingent liabilities in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full DisclosureOfContingentLiabilitiesInBusinessC ombinationLineItems Line items label Disclosure of contingent liabilities in business combination [line items]

410 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfContingentLiabilitiesInBusinessC ombinationTable Table label Disclosure of contingent liabilities in business combination [table] IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure documentation Schedule disclosing information related to contingent liabilities in business combinations. ifrs-full DisclosureOfContingentLiabilitiesLineItems Line items label Disclosure of contingent liabilities [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfContingentLiabilitiesTable Table label Disclosure of contingent liabilities [table] IAS 37.86 Disclosure documentation Schedule disclosing information related to contingent liabilities. ifrs-full DisclosureOfContinuingInvolvementInDerecog nisedFinancialAssetsAbstract label Disclosure of continuing involvement in derecognised financial assets [abstract] ifrs-full DisclosureOfContinuingInvolvementInDerecog nisedFinancialAssetsExplanatory Text block label Disclosure of continuing involvement in derecognised financial assets [text block] IFRS 7.42E Disclosure, IFRS 7.42G Disclosure documentation The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets] ifrs-full DisclosureOfContinuingInvolvementInDerecog nisedFinancialAssetsLineItems Line items label Disclosure of continuing involvement in derecognised financial assets [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfContinuingInvolvementInDerecog nisedFinancialAssetsTable Table label Disclosure of continuing involvement in derecognised financial assets [table] IFRS 7.42E Disclosure, IFRS 7.42G Disclosure

411 documentation Schedule disclosing information related to continuing involvement in derecognised financial assets. ifrs-full DisclosureOfCostOfSalesExplanatory Text block label Disclosure of cost of sales [text block] IAS 1.10 e Common practice documentation The disclosure of the cost of sales. [Refer: Cost of sales] ifrs-full DisclosureOfCreditRiskExplanatory Text block label Disclosure of credit risk [text block] IAS 1.10 e Common practice, IFRS 7 - Credit documentation risk Disclosure The disclosure of credit risk. [Refer: Credit risk [member]] ifrs-full DisclosureOfCreditRiskExposureAbstract label Disclosure of credit risk exposure [abstract] ifrs-full DisclosureOfCreditRiskExposureExplanatory Text block label Disclosure of credit risk exposure [text block] IFRS 7.35M Disclosure documentation The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit. ifrs-full DisclosureOfCreditRiskExposureLineItems Line items label Disclosure of credit risk exposure [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfCreditRiskExposureTable Table label Disclosure of credit risk exposure [table] IFRS 7.35M Disclosure documentation Schedule disclosing information related to the credit risk exposure. ifrs-full DisclosureOfDebtSecuritiesExplanatory Text block label Disclosure of debt instruments [text block] IAS 1.10 e Common practice documentation The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held] ifrs-full DisclosureOfDeferredAcquisitionCostsArising FromInsuranceContractsExplanatory Text block label Disclosure of deferred acquisition costs arising from insurance contracts [text block] IAS 1.10 e Common practice documentation The disclosure of deferred acquisition costs arising from insurance contracts.

412 ifrs-full DisclosureOfDeferredIncomeExplanatory Text block label Disclosure of deferred income [text block] IAS 1.10 e Common practice documentation The disclosure of deferred income. [Refer: Deferred income including contract liabilities] ifrs-full DisclosureOfDeferredTaxesExplanatory Text block label Disclosure of deferred taxes [text block] IAS 1.10 e Common practice documentation The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] ifrs-full DisclosureOfDefinedBenefitPlansAbstract label Disclosure of defined benefit plans [abstract] ifrs-full DisclosureOfDefinedBenefitPlansExplanatory Text block label Disclosure of defined benefit plans [text block] IAS 19.138 Disclosure documentation The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full DisclosureOfDefinedBenefitPlansLineItems Line items label Disclosure of defined benefit plans [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfDefinedBenefitPlansTable Table label Disclosure of defined benefit plans [table] IAS 19.138 Disclosure documentation Schedule disclosing information related to defined benefit plans. ifrs-full DisclosureOfDefinedContributionPlansExplan atory Text block label Disclosure of defined contribution plans [text block] IAS 19.28 Common practice documentation The disclosure of defined contribution plans. [Refer: Post-employment benefit expense, defined contribution plans] ifrs-full DisclosureOfDepositaryReceiptsAbstract label Disclosure of depositary receipts [abstract] ifrs-full DisclosureOfDepositaryReceiptsExplanatory Text block label Disclosure of depositary receipts [text block] IAS 1.112 c Common practice documentation The disclosure of information about depositary receipts. ifrs-full DisclosureOfDepositaryReceiptsLineItems Line items label Disclosure of depositary receipts [line items]

413 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfDepositaryReceiptsTable Table label Disclosure of depositary receipts [table] IAS 1.112 c Common practice documentation Schedule disclosing information about depositary receipts. ifrs-full DisclosureOfDepositsFromBanksExplanatory Text block label Disclosure of deposits from banks [text block] IAS 1.10 e Common practice documentation The disclosure of deposits from banks. [Refer: Deposits from banks] ifrs-full DisclosureOfDepositsFromCustomersExplana tory Text block label Disclosure of deposits from customers [text block] IAS 1.10 e Common practice documentation The disclosure of deposits from customers. [Refer: Deposits from customers] ifrs-full DisclosureOfDepreciationAndAmortisationExp enseExplanatory Text block label Disclosure of depreciation and amortisation expense [text block] IAS 1.10 e Common practice documentation The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense] ifrs-full DisclosureOfDerivativeFinancialInstrumentsE xplanatory Text block label Disclosure of derivative financial instruments [text block] IAS 1.10 e Common practice documentation The disclosure of derivative financial instruments. [Refer: Derivatives [member]] ifrs-full DisclosureOfDetailedInformationAboutBiologic alAssetsAbstract label Disclosure of detailed information about biological assets [abstract] ifrs-full DisclosureOfDetailedInformationAboutBiologic alAssetsExplanatory Text block label Disclosure of detailed information about biological assets [text block] IAS 41.43 Example documentation The disclosure of detailed information about biological assets. [Refer: Biological assets] ifrs-full DisclosureOfDetailedInformationAboutBiologic alAssetsLineItems Line items label Disclosure of detailed information about biological assets [line items]

414 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfDetailedInformationAboutBiologic alAssetsTable Table label Disclosure of detailed information about biological assets [table] IAS 41.43 Example documentation Schedule disclosing information related to details of biological assets. ifrs-full DisclosureOfDetailedInformationAboutBorrowi ngsAbstract label Disclosure of detailed information about borrowings [abstract] ifrs-full DisclosureOfDetailedInformationAboutBorrowi ngsExplanatory Text block label Disclosure of detailed information about borrowings [text block] IFRS 7.7 Common practice documentation The disclosure of detailed information about borrowings. [Refer: Borrowings] ifrs-full DisclosureOfDetailedInformationAboutBorrowi ngsLineItems Line items label Disclosure of detailed information about borrowings [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfDetailedInformationAboutBorrowi ngsTable Table label Disclosure of detailed information about borrowings [table] IFRS 7.7 Common practice documentation Schedule disclosing information related to details of borrowings. ifrs-full DisclosureOfDetailedInformationAboutBusine ssCombinationsExplanatory Text block label Disclosure of detailed information about business combination [text block] IFRS 3 - Disclosures application of paragraphs 59 and 61 Disclosure documentation The disclosure of detailed information about business combinations. [Refer: Total for all business combinations [member]] ifrs-full DisclosureOfDetailedInformationAboutConcen trationsOfRiskThatArisesFromContractsWithin ScopeOfIFRS17Abstract label Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]

415 ifrs-full DisclosureOfDetailedInformationAboutConcen trationsOfRiskThatArisesFromContractsWithin ScopeOfIFRS17Explanatory Text block label Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block] IFRS 17.127 Disclosure documentation The disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17. ifrs-full DisclosureOfDetailedInformationAboutConcen trationsOfRiskThatArisesFromContractsWithin ScopeOfIFRS17LineItems Line items label Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfDetailedInformationAboutConcen trationsOfRiskThatArisesFromContractsWithin ScopeOfIFRS17Table Table label Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table] IFRS 17.127 Disclosure documentation Schedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17. ifrs-full DisclosureOfDetailedInformationAboutFinanci alInstrumentsExplanatory Text block label Disclosure of detailed information about financial instruments [text block] IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure documentation The disclosure of detailed information about financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full DisclosureOfDetailedInformationAboutHedged ItemsAbstract label Disclosure of detailed information about hedged items [abstract] ifrs-full DisclosureOfDetailedInformationAboutHedged ItemsExplanatory Text block label Disclosure of detailed information about hedged items [text block] IFRS 7.24B Disclosure documentation The disclosure of detailed information about hedged items. [Refer: Hedged items [domain]] ifrs-full DisclosureOfDetailedInformationAboutHedged ItemsLineItems Line items label Disclosure of detailed information about hedged items [line items]

416 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfDetailedInformationAboutHedged ItemsTable Table label Disclosure of detailed information about hedged items [table] IFRS 7.24B Disclosure documentation Schedule disclosing information related to details of hedged items. ifrs-full DisclosureOfDetailedInformationAboutHedges Explanatory Text block label Disclosure of detailed information about hedges [text block] Expired 2023-01- 01 IFRS 7.22 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The disclosure of detailed information about hedges. ifrs-full DisclosureOfDetailedInformationAboutHedgin gInstrumentsAbstract label Disclosure of detailed information about hedging instruments [abstract] ifrs-full DisclosureOfDetailedInformationAboutHedgin gInstrumentsExplanatory Text block label Disclosure of detailed information about hedging instruments [text block] IFRS 7.24A Disclosure documentation The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [domain]] ifrs-full DisclosureOfDetailedInformationAboutHedgin gInstrumentsLineItems Line items label Disclosure of detailed information about hedging instruments [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfDetailedInformationAboutHedgin gInstrumentsTable Table label Disclosure of detailed information about hedging instruments [table] IFRS 7.24A Disclosure documentation Schedule disclosing information related to details of hedging instruments. ifrs-full DisclosureOfDetailedInformationAboutIntangi bleAssetsExplanatory Text block label Disclosure of detailed information about intangible assets [text block] IAS 38.118 Disclosure

417 documentation The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] ifrs-full DisclosureOfDetailedInformationAboutInvestm entPropertyExplanatory Text block label Disclosure of detailed information about investment property [text block] IAS 40.32A Disclosure documentation The disclosure of detailed information about investment property. [Refer: Investment property] ifrs-full DisclosureOfDetailedInformationAboutPropert yPlantAndEquipmentExplanatory Text block label Disclosure of detailed information about property, plant and equipment [text block] IAS 16.73 Disclosure documentation The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full DisclosureOfDetailedInformationAboutService ConcessionArrangementsExplanatory Text block label Disclosure of detailed information about service concession arrangements [text block] SIC 29.6 Disclosure documentation The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [domain]] ifrs-full DisclosureOfDisaggregationOfRevenueFrom ContractsWithCustomersAbstract label Disclosure of disaggregation of revenue from contracts with customers [abstract] ifrs-full DisclosureOfDisaggregationOfRevenueFrom ContractsWithCustomersExplanatory Text block label Disclosure of disaggregation of revenue from contracts with customers [text block] IFRS 15.114 Disclosure documentation The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers] ifrs-full DisclosureOfDisaggregationOfRevenueFrom ContractsWithCustomersLineItems Line items label Disclosure of disaggregation of revenue from contracts with customers [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfDisaggregationOfRevenueFrom ContractsWithCustomersTable Table label Disclosure of disaggregation of revenue from contracts with customers [table] IFRS 15.114 Disclosure

418 documentation Schedule disclosing information related to the disaggregation of revenue from contracts with customers. ifrs-full DisclosureOfDiscontinuedOperationsExplanat ory Text block label Disclosure of discontinued operations [text block] IAS 1.10 e Common practice documentation The disclosure of discontinued operations. [Refer: Discontinued operations [member]] ifrs-full DisclosureOfDividendsExplanatory Text block label Disclosure of dividends [text block] IAS 1.10 e Common practice documentation The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. ifrs-full DisclosureOfEarningsPerShareExplanatory Text block label Disclosure of earnings per share [text block] IAS 33 - Disclosure Discl osure documentation The entire disclosure for earnings per share. ifrs-full DisclosureOfEffectOfChangeOfInvestmentEnti tyStatusOnFinancialStatementsExplanatory Text block label Disclosure of effect of change of investment entity status on financial statements [text block] IFRS 12.9B Disclosure documentation The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]] ifrs-full DisclosureOfEffectOfChangesInForeignExcha ngeRatesExplanatory Text block label Disclosure of effect of changes in foreign exchange rates [text block] IAS 21 - Disclosure Discl osure documentation The entire disclosure for the effect of changes in foreign exchange rates. ifrs-full DisclosureOfEffectOfInsuranceContractsInitial lyRecognisedAbstract label Disclosure of effect of insurance contracts initially recognised [abstract] ifrs-full DisclosureOfEffectOfInsuranceContractsInitial lyRecognisedExplanatory Text block label Disclosure of effect of insurance contracts initially recognised [text block] IFRS 17.107 Disclosure documentation The disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [domain]] ifrs-full DisclosureOfEffectOfInsuranceContractsInitial lyRecognisedLineItems Line items label Disclosure of effect of insurance contracts initially recognised [line items]

419 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfEffectOfInsuranceContractsInitial lyRecognisedTable Table label Disclosure of effect of insurance contracts initially recognised [table] IFRS 17.107 Disclosure documentation Schedule disclosing information related to the effect of insurance contracts initially recognised in the period. ifrs-full DisclosureOfEffectsOfChangesInParentsOwn ershipInterestInSubsidiaryThatDoNotResultIn LossOfControlOnEquityAttributableToOwners OfParentExplanatory Text block label Disclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block] IFRS 12.18 Disclosure documentation The disclosure of a schedule that shows the effects of any changes in the parent's ownership interest in a subsidiary that do not result in a loss of control on the equity attributable to owners of the parent. ifrs-full DisclosureOfEmployeeBenefitsExplanatory Text block label Disclosure of employee benefits [text block] IAS 19 - Scope Disclosur e documentation The entire disclosure for employee benefits. ifrs-full DisclosureOfEntitysReportableSegmentsExpl anatory Text block label Disclosure of entity's operating segments [text block] IFRS 8 - Disclosure Discl osure documentation The entire disclosure for operating segments. ifrs-full DisclosureOfEventsAfterReportingPeriodExpl anatory Text block label Disclosure of events after reporting period [text block] IAS 10 - Disclosure Discl osure documentation The entire disclosure for events after the reporting period. ifrs-full DisclosureOfEvidenceSupportingRecognition OfDeferredTaxAssetsDependentOnFutureTax ableProfitsAndEntityHasSufferedALossInCurr entOrPrecedingPeriodExplanatory Text label Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates IAS 12.82 Disclosure

420 documentation The description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates] ifrs-full DisclosureOfExpensesByNatureExplanatory Text block label Disclosure of expenses by nature [text block] IAS 1.10 e Common practice documentation The disclosure of expenses by nature. [Refer: Expenses, by nature] ifrs-full DisclosureOfExpensesExplanatory Text block label Disclosure of expenses [text block] IAS 1.10 e Common practice documentation The disclosure of expenses. ifrs-full DisclosureOfExplanatoryInformationAboutRan gesOfPaymentDueDatesThatAreWideExplana tory Text block label Disclosure of explanatory information about ranges of payment due dates that are wide [text block] IAS 7.44H b (iii) Disclosu re documentation The disclosure of explanatory information about those ranges or disclosure of additional ranges (for example, stratified ranges). ifrs-full DisclosureOfExplorationAndEvaluationAssets Explanatory Text block label Disclosure of exploration and evaluation assets [text block] IFRS 6 - Disclosure Discl osure documentation The entire disclosure for exploration and evaluation assets. ifrs-full DisclosureOfExtentOfRiskExposureEntityMan agesForHedgingRelationshipsDirectlyAffected ByInterestRateBenchmarkReformExplanatory Text block label Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block] IFRS 7.24H b Disclosure

421 documentation The disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform. ifrs-full DisclosureOfExternalCreditExposuresAbstract label Disclosure of external credit grades [abstract] ifrs-full DisclosureOfExternalCreditExposuresExplana tory Text block label Disclosure of external credit grades [text block] Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG24 Example commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The disclosure of external credit grades. [Refer: Total for all external credit grades [member]] ifrs-full DisclosureOfExternalCreditExposuresLineIte ms Line items label Disclosure of external credit grades [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfExternalCreditExposuresTable Table label Disclosure of external credit grades [table] Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG24 Example commentaryGuidance This element should be used to tag non-restated comparative information only. documentation Schedule disclosing information related to external credit grades. ifrs-full DisclosureOfFactAndExplanationWhyDisclosu reOfInformationForEachBusinessCombination IsImpracticable Text label Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable IFRS 3.B64 q Disclosure

422 documentation The explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Total for all business combinations [member]; Revenue] ifrs-full DisclosureOfFairValueMeasurementExplanat ory Text block label Disclosure of fair value measurement [text block] IFRS 13 - Disclosure Dis closure documentation The entire disclosure for fair value measurement. ifrs-full DisclosureOfFairValueMeasurementOfAssets Abstract label Disclosure of fair value measurement of assets [abstract] ifrs-full DisclosureOfFairValueMeasurementOfAssets Explanatory Text block label Disclosure of fair value measurement of assets [text block] IFRS 13.93 Disclosure documentation The disclosure of the fair value measurement of assets. ifrs-full DisclosureOfFairValueMeasurementOfAssets LineItems Line items label Disclosure of fair value measurement of assets [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFairValueMeasurementOfAssets Table Table label Disclosure of fair value measurement of assets [table] IFRS 13.93 Disclosure documentation Schedule disclosing information related to the fair value measurement of assets. ifrs-full DisclosureOfFairValueMeasurementOfEquity Abstract label Disclosure of fair value measurement of equity [abstract] ifrs-full DisclosureOfFairValueMeasurementOfEquity Explanatory Text block label Disclosure of fair value measurement of equity [text block] IFRS 13.93 Disclosure documentation The disclosure of the fair value measurement of equity.

423 ifrs-full DisclosureOfFairValueMeasurementOfEquityL ineItems Line items label Disclosure of fair value measurement of equity [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFairValueMeasurementOfEquity Table Table label Disclosure of fair value measurement of equity [table] IFRS 13.93 Disclosure documentation Schedule disclosing information related to the fair value measurement of equity. ifrs-full DisclosureOfFairValueMeasurementOfLiabiliti esAbstract label Disclosure of fair value measurement of liabilities [abstract] ifrs-full DisclosureOfFairValueMeasurementOfLiabiliti esExplanatory Text block label Disclosure of fair value measurement of liabilities [text block] IFRS 13.93 Disclosure documentation The disclosure of the fair value measurement of liabilities. ifrs-full DisclosureOfFairValueMeasurementOfLiabiliti esLineItems Line items label Disclosure of fair value measurement of liabilities [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFairValueMeasurementOfLiabiliti esTable Table label Disclosure of fair value measurement of liabilities [table] IFRS 13.93 Disclosure documentation Schedule disclosing information related to the fair value measurement of liabilities. ifrs-full DisclosureOfFairValueOfEachInvestmentInEq uityInstrumentsDesignatedAsMeasuredAtFair ValueThroughOtherComprehensiveIncomeEx planatory Text block label Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block] IFRS 7.11A c Disclosure

424 documentation The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] ifrs-full DisclosureOfFairValueOfFinancialAssetsAndF inancialLiabilitiesAndReclassificationExplanat ory Text block label Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block] Expired 2023-01- 01 IFRS 7.30 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing a discretionary participation feature if the fair value of that feature cannot be measured reliably. ifrs-full DisclosureOfFairValueOfFinancialInstruments Explanatory Text block label Disclosure of fair value of financial instruments [text block] IAS 1.10 e Common practice documentation The disclosure of the fair value of financial instruments. [Refer: Classes of financial instruments [domain]; At fair value [member]] ifrs-full DisclosureOfFairValueOfInvestmentsInEquityI nstrumentsDesignatedAsMeasuredAtFairValu eThroughOtherComprehensiveIncomeAbstrac t label Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]

425 ifrs-full DisclosureOfFairValueOfInvestmentsInEquityI nstrumentsDesignatedAsMeasuredAtFairValu eThroughOtherComprehensiveIncomeLineIte ms Line items label Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFairValueOfInvestmentsInEquityI nstrumentsDesignatedAsMeasuredAtFairValu eThroughOtherComprehensiveIncomeTable Table label Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table] IFRS 7.11A c Disclosure documentation Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income. ifrs-full DisclosureOfFairValueOfPlanAssetsAbstract label Disclosure of fair value of plan assets [abstract] ifrs-full DisclosureOfFairValueOfPlanAssetsExplanato ry Text block label Disclosure of fair value of plan assets [text block] IAS 19.142 Disclosure documentation The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [domain]] ifrs-full DisclosureOfFairValueOfPlanAssetsLineItems Line items label Disclosure of fair value of plan assets [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFairValueOfPlanAssetsTable Table label Disclosure of fair value of plan assets [table] IAS 19.142 Disclosure documentation Schedule disclosing information related to the fair value of defined benefit plan assets. ifrs-full DisclosureOfFairValuesOfItemsUsedAsDeem edCostAbstract label Disclosure of fair values of items used as deemed cost [abstract]

426 ifrs-full DisclosureOfFairValuesOfItemsUsedAsDeem edCostExplanatory Text block label Disclosure of fair values of items used as deemed cost [text block] IFRS 1.30 Disclosure documentation The disclosure of the fair values used as deemed cost in the entity's opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill] ifrs-full DisclosureOfFairValuesOfItemsUsedAsDeem edCostLineItems Line items label Disclosure of fair values of items used as deemed cost [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFairValuesOfItemsUsedAsDeem edCostTable Table label Disclosure of fair values of items used as deemed cost [table] IFRS 1.30 Disclosure documentation Schedule disclosing information related to the fair values of items used as deemed cost in the entity's first IFRS financial statements. ifrs-full DisclosureOfFeeAndCommissionIncomeExpe nseExplanatory Text block label Disclosure of fee and commission income (expense) [text block] IAS 1.10 e Common practice documentation The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)] ifrs-full DisclosureOfFinanceCostExplanatory Text block label Disclosure of finance cost [text block] IAS 1.10 e Common practice documentation The disclosure of finance cost. [Refer: Finance costs] ifrs-full DisclosureOfFinanceIncomeExpenseExplanat ory Text block label Disclosure of finance income (cost) [text block] IAS 1.10 e Common practice documentation The disclosure of finance income (cost). [Refer: Finance income (cost)] ifrs-full DisclosureOfFinanceIncomeExplanatory Text block label Disclosure of finance income [text block]

427 documentation The disclosure of finance income. [Refer: Finance income] IAS 1.10 e Common practice ifrs-full DisclosureOfFinancialAssetsAbstract label Disclosure of financial assets [abstract] ifrs-full DisclosureOfFinancialAssetsAffectedByAmen dmentsToIFRS9ForPrepaymentFeaturesWith NegativeCompensationAbstract label Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract] ifrs-full DisclosureOfFinancialAssetsAffectedByAmen dmentsToIFRS9ForPrepaymentFeaturesWith NegativeCompensationExplanatory Text block label Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block] IFRS 9.7.2.34 Disclosure documentation The disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation. ifrs-full DisclosureOfFinancialAssetsAffectedByAmen dmentsToIFRS9ForPrepaymentFeaturesWith NegativeCompensationLineItems Line items label Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFinancialAssetsAffectedByAmen dmentsToIFRS9ForPrepaymentFeaturesWith NegativeCompensationTable Table label Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table] IFRS 9.7.2.34 Disclosure documentation Schedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation. ifrs-full DisclosureOfFinancialAssetsAffectedByAmen dmentsToIFRS9MadeByIFRS17Abstract label Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [abstract]

428 ifrs-full DisclosureOfFinancialAssetsAffectedByAmen dmentsToIFRS9MadeByIFRS17Explanatory Text block label Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [text block] IFRS 9.7.2.42 Disclosure documentation The disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17. ifrs-full DisclosureOfFinancialAssetsAffectedByAmen dmentsToIFRS9MadeByIFRS17LineItems Line items label Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFinancialAssetsAffectedByAmen dmentsToIFRS9MadeByIFRS17Table Table label Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [table] IFRS 9.7.2.42 Disclosure documentation Schedule disclosing information related to financial assets affected by amendments to IFRS 9 made by IFRS 17. ifrs-full DisclosureOfFinancialAssetsAtDateOfInitialAp plicationOfIFRS9Abstract label Disclosure of financial assets at date of initial application of IFRS 9 [abstract] ifrs-full DisclosureOfFinancialAssetsAtDateOfInitialAp plicationOfIFRS9Explanatory Text block label Disclosure of financial assets at date of initial application of IFRS 9 [text block] IFRS 7.42I Disclosure documentation The disclosure of financial assets at the date of initial application of IFRS 9. ifrs-full DisclosureOfFinancialAssetsAtDateOfInitialAp plicationOfIFRS9LineItems Line items label Disclosure of financial assets at date of initial application of IFRS 9 [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFinancialAssetsAtDateOfInitialAp plicationOfIFRS9Table Table label Disclosure of financial assets at date of initial application of IFRS 9 [table] IFRS 7.42I Disclosure

429 documentation Schedule disclosing information related to financial assets at the date of initial application of IFRS 9. ifrs-full DisclosureOfFinancialAssetsExplanatory Text block label Disclosure of financial assets [text block] IFRS 7.7 Disclosure documentation The disclosure of financial assets. [Refer: Financial assets] ifrs-full DisclosureOfFinancialAssetsHeldForTradingE xplanatory Text block label Disclosure of financial assets held for trading [text block] IAS 1.10 e Common practice documentation The disclosure of financial assets classified as held for trading. [Refer: Financial assets] ifrs-full DisclosureOfFinancialAssetsLineItems Line items label Disclosure of financial assets [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFinancialAssetsTable Table label Disclosure of financial assets [table] IFRS 7.7 Disclosure documentation Schedule disclosing information related to financial assets. ifrs-full DisclosureOfFinancialAssetsThatAreEitherPa stDueOrImpairedAbstract label Disclosure of financial assets that are either past due or impaired [abstract] ifrs-full DisclosureOfFinancialAssetsThatAreEitherPa stDueOrImpairedExplanatory Text block label Disclosure of financial assets that are either past due or impaired [text block] Expired 2023-01- 01 IFRS 7.37 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets] ifrs-full DisclosureOfFinancialAssetsThatAreEitherPa stDueOrImpairedLineItems Line items label Disclosure of financial assets that are either past due or impaired [line items]

430 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFinancialAssetsThatAreEitherPa stDueOrImpairedTable Table label Disclosure of financial assets that are either past due or impaired [table] Expired 2023-01- 01 IFRS 7.37 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation Schedule disclosing information related to financial assets that are either past due or impaired. ifrs-full DisclosureOfFinancialAssetsTransferredDurin gPeriodWhichDoNotQualifyForDerecognitionA bstract label Disclosure of transferred financial assets that are not derecognised in their entirety [abstract] ifrs-full DisclosureOfFinancialAssetsTransferredDurin gPeriodWhichDoNotQualifyForDerecognitionE xplanatory Text block label Disclosure of transferred financial assets that are not derecognised in their entirety [text block] IFRS 7.42D Disclosure documentation The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]] ifrs-full DisclosureOfFinancialAssetsTransferredDurin gPeriodWhichDoNotQualifyForDerecognitionL ineItems Line items label Disclosure of transferred financial assets that are not derecognised in their entirety [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFinancialAssetsTransferredDurin gPeriodWhichDoNotQualifyForDerecognitionT able Table label Disclosure of transferred financial assets that are not derecognised in their entirety [table] IFRS 7.42D Disclosure

431 documentation Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety. ifrs-full DisclosureOfFinancialInstrumentsAbstract label Disclosure of detailed information about financial instruments [abstract] ifrs-full DisclosureOfFinancialInstrumentsAtFairValue ThroughProfitOrLossExplanatory Text block label Disclosure of financial instruments at fair value through profit or loss [text block] IAS 1.10 e Common practice documentation The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]] ifrs-full DisclosureOfFinancialInstrumentsByTypeOfInt erestRateAbstract label Disclosure of financial instruments by type of interest rate [abstract] ifrs-full DisclosureOfFinancialInstrumentsByTypeOfInt erestRateExplanatory Text block label Disclosure of financial instruments by type of interest rate [text block] IFRS 7.39 Common practice documentation The disclosure of financial instruments by type of interest rate. [Refer: Classes of financial instruments [domain]] ifrs-full DisclosureOfFinancialInstrumentsByTypeOfInt erestRateLineItems Line items label Disclosure of financial instruments by type of interest rate [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFinancialInstrumentsByTypeOfInt erestRateTable Table label Disclosure of financial instruments by type of interest rate [table] IFRS 7.39 Common practice documentation Schedule disclosing information related to financial instruments, by type of interest rate. ifrs-full DisclosureOfFinancialInstrumentsDesignated AtFairValueThroughProfitOrLossExplanatory Text block label Disclosure of financial instruments designated at fair value through profit or loss [text block] IAS 1.10 e Common practice

432 documentation The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]] ifrs-full DisclosureOfFinancialInstrumentsExplanatory Text block label Disclosure of financial instruments [text block] IFRS 7 - Scope Disclosur e documentation The entire disclosure for financial instruments. ifrs-full DisclosureOfFinancialInstrumentsHeldForTra dingExplanatory Text block label Disclosure of financial instruments held for trading [text block] IAS 1.10 e Common practice documentation The disclosure of financial instruments classified as held for trading. [Refer: Classes of financial instruments [domain]] ifrs-full DisclosureOfFinancialInstrumentsLineItems Line items label Disclosure of detailed information about financial instruments [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFinancialInstrumentsTable Table label Disclosure of detailed information about financial instruments [table] IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure documentation Schedule disclosing information related to details of financial instruments. ifrs-full DisclosureOfFinancialLiabilitiesAbstract label Disclosure of financial liabilities [abstract] ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAm endmentsToIFRS9ForPrepaymentFeaturesWi thNegativeCompensationAbstract label Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract] ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAm endmentsToIFRS9ForPrepaymentFeaturesWi thNegativeCompensationExplanatory Text block label Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block] IFRS 9.7.2.34 Disclosure

433 documentation The disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation. ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAm endmentsToIFRS9ForPrepaymentFeaturesWi thNegativeCompensationLineItems Line items label Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAm endmentsToIFRS9ForPrepaymentFeaturesWi thNegativeCompensationTable Table label Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table] IFRS 9.7.2.34 Disclosure documentation Schedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation. ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAm endmentsToIFRS9MadeByIFRS17Abstract label Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [abstract] ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAm endmentsToIFRS9MadeByIFRS17Explanator y Text block label Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [text block] IFRS 9.7.2.42 Disclosure documentation The disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17. ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAm endmentsToIFRS9MadeByIFRS17LineItems Line items label Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

434 ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAm endmentsToIFRS9MadeByIFRS17Table Table label Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [table] IFRS 9.7.2.42 Disclosure documentation Schedule disclosing information related to financial liabilities affected by amendments to IFRS 9 made by IFRS 17. ifrs-full DisclosureOfFinancialLiabilitiesAtDateOfInitial ApplicationOfIFRS9Abstract label Disclosure of financial liabilities at date of initial application of IFRS 9 [abstract] ifrs-full DisclosureOfFinancialLiabilitiesAtDateOfInitial ApplicationOfIFRS9Explanatory Text block label Disclosure of financial liabilities at date of initial application of IFRS 9 [text block] IFRS 7.42I Disclosure documentation The disclosure of financial liabilities at the date of initial application of IFRS 9. ifrs-full DisclosureOfFinancialLiabilitiesAtDateOfInitial ApplicationOfIFRS9LineItems Line items label Disclosure of financial liabilities at date of initial application of IFRS 9 [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFinancialLiabilitiesAtDateOfInitial ApplicationOfIFRS9Table Table label Disclosure of financial liabilities at date of initial application of IFRS 9 [table] IFRS 7.42I Disclosure documentation Schedule disclosing information related to financial liabilities at the date of initial application of IFRS 9. ifrs-full DisclosureOfFinancialLiabilitiesExplanatory Text block label Disclosure of financial liabilities [text block] IFRS 7.7 Disclosure documentation The disclosure of financial liabilities. [Refer: Financial liabilities] ifrs-full DisclosureOfFinancialLiabilitiesHeldForTradin gExplanatory Text block label Disclosure of financial liabilities held for trading [text block] IAS 1.10 e Common practice documentation The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities] ifrs-full DisclosureOfFinancialLiabilitiesLineItems Line items label Disclosure of financial liabilities [line items]

435 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFinancialLiabilitiesTable Table label Disclosure of financial liabilities [table] IFRS 7.7 Disclosure documentation Schedule disclosing information related to financial liabilities. ifrs-full DisclosureOfFinancialLiabilitiesThatArePartOf SupplierFinanceArrangementsAbstract label Disclosure of financial liabilities that are part of supplier finance arrangements [abstract] ifrs-full DisclosureOfFinancialLiabilitiesThatArePartOf SupplierFinanceArrangementsExplanatory Text block label Disclosure of financial liabilities that are part of supplier finance arrangements [text block] IAS 7.44H b (i) Disclosur e, IAS 7.44H b (ii) Disclosur e documentation The disclosure of carrying amounts, and the associated line items presented in the entity’s statement of financial position of financial liabilities that are part of a supplier finance arrangement. ifrs-full DisclosureOfFinancialLiabilitiesThatArePartOf SupplierFinanceArrangementsLineItems Line items label Disclosure of financial liabilities that are part of supplier finance arrangements [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfFinancialLiabilitiesThatArePartOf SupplierFinanceArrangementsTable Table label Disclosure of financial liabilities that are part of supplier finance arrangements [table] IAS 7.44H b (ii) Disclosur e, IAS 7.44H b (i) Disclosur e documentation Schedule disclosing the carrying amount of financial liabilities that are part of supplier finance arrangements. ifrs-full DisclosureOfFinancialRiskManagementExpla natory Text block label Disclosure of financial risk management [text block] IAS 1.10 e Common practice documentation The disclosure of the entity's financial risk management practices and policies. ifrs-full DisclosureOfFirstTimeAdoptionExplanatory Text block label Disclosure of first-time adoption [text block]

436 documentation The entire disclosure for the entity's first-time adoption of International Financial Reporting Standards. IFRS 1 - Presentation and disclosure Disclosure ifrs-full DisclosureOfFormsOfFundingOfStructuredEnt ityAndTheirWeightedaverageLifeExplanatory Text block label Disclosure of forms of funding of structured entity and their weighted-average life [text block] IFRS 12.B26 g Example documentation The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted￾average life. ifrs-full DisclosureOfGeneralAndAdministrativeExpen seExplanatory Text block label Disclosure of general and administrative expense [text block] IAS 1.10 e Common practice documentation The disclosure of general and administrative expenses. [Refer: Administrative expenses] ifrs-full DisclosureOfGeneralHedgeAccountingExplan atory Text block label Disclosure of general hedge accounting [text block] IFRS 7 - Hedge accounting Disclosure documentation The entire disclosure for general hedge accounting. ifrs-full DisclosureOfGeneralInformationAboutFinanci alStatementsExplanatory Text block label Disclosure of general information about financial statements [text block] IAS 1.51 Disclosure documentation The entire disclosure for general information about financial statements. ifrs-full DisclosureOfGeographicalAreasAbstract label Disclosure of geographical areas [abstract] ifrs-full DisclosureOfGeographicalAreasExplanatory Text block label Disclosure of geographical areas [text block] IFRS 8.33 Disclosure documentation The disclosure of geographical information. ifrs-full DisclosureOfGeographicalAreasLineItems Line items label Disclosure of geographical areas [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfGeographicalAreasTable Table label Disclosure of geographical areas [table] IFRS 8.33 Disclosure

437 documentation Schedule disclosing information related to geographical areas. ifrs-full DisclosureOfGoingConcernExplanatory Text block label Disclosure of going concern [text block] IAS 1.10 e Common practice documentation The disclosure of the entity's ability to continue as a going concern. ifrs-full DisclosureOfGoodwillExplanatory Text block label Disclosure of goodwill [text block] IAS 1.10 e Common practice documentation The disclosure of goodwill. [Refer: Goodwill] ifrs-full DisclosureOfGoodwillNotAllocatedToCashgen eratingUnitExplanatory Text label Explanation of goodwill not allocated to cash￾generating unit IAS 36.133 Disclosure documentation The explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Total for all cash-generating units [member]; Total for all business combinations [member]] ifrs-full DisclosureOfGovernmentGrantsExplanatory Text block label Disclosure of government grants [text block] IAS 20 - Disclosure Discl osure documentation The entire disclosure for government grants. ifrs-full DisclosureOfHedgeAccountingAbstract label Disclosure of detailed information about hedges [abstract] ifrs-full DisclosureOfHedgeAccountingExplanatory Text block label Disclosure of hedge accounting [text block] Expired 2023-01- 01 IFRS 7.22 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The disclosure of hedge accounting. ifrs-full DisclosureOfHedgeAccountingLineItems Line items label Disclosure of detailed information about hedges [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfHedgeAccountingTable Table label Disclosure of detailed information about hedges [table] Expired 2023-01- 01 IFRS 7.22 Disclosure

438 commentaryGuidance This element should be used to tag non-restated comparative information only. documentation Schedule disclosing information related to details of hedges. ifrs-full DisclosureOfHowEntityAggregatedInterestsIn SimilarEntitiesExplanatory Text block label Disclosure of how entity aggregated interests in similar entities [text block] IFRS 12.B3 Disclosure documentation The disclosure of how the entity aggregated its interests in similar entities. ifrs-full DisclosureOfHowEntityIsManagingTransitionT oAlternativeBenchmarkRatesItsProgressAtRe portingDateAndRisksToWhichItIsExposedArisi ngFromFinancialInstrumentsBecauseOfTransi tionExplanatory Text block label Disclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition [text block] IFRS 7.24J a Disclosure documentation The disclosure of how the entity is managing the transition to alternative benchmark rates, its progress at the reporting date and the risks to which it is exposed arising from financial instruments because of the transition. ifrs-full DisclosureOfHyperinflationaryReportingExpla natory Text block label Disclosure of information about hyperinflationary reporting [text block] IAS 29 - Disclosures Disc losure documentation The disclosure of information about financial reporting in hyperinflationary economies. ifrs-full DisclosureOfImpairmentLossAndReversalOfI mpairmentLossAbstract label Disclosure of impairment loss and reversal of impairment loss [abstract] ifrs-full DisclosureOfImpairmentLossAndReversalOfI mpairmentLossExplanatory Text block label Disclosure of impairment loss and reversal of impairment loss [text block] IAS 36.126 Disclosure documentation The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss] ifrs-full DisclosureOfImpairmentLossAndReversalOfI mpairmentLossLineItems Line items label Disclosure of impairment loss and reversal of impairment loss [line items]

439 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfImpairmentLossAndReversalOfI mpairmentLossTable Table label Disclosure of impairment loss and reversal of impairment loss [table] IAS 36.126 Disclosure documentation Schedule disclosing information related to impairment loss and the reversal of impairment loss. ifrs-full DisclosureOfImpairmentLossRecognisedOrRe versedAbstract label Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract] ifrs-full DisclosureOfImpairmentLossRecognisedOrRe versedLineItems Line items label Disclosure of impairment loss recognised or reversed for cash-generating unit [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfImpairmentLossRecognisedOrRe versedTable Table label Disclosure of impairment loss recognised or reversed for cash-generating unit [table] IAS 36.130 d (ii) Disclosu re documentation Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit. ifrs-full DisclosureOfImpairmentOfAssetsExplanatory Text block label Disclosure of impairment of assets [text block] IAS 36 - Disclosure Discl osure documentation The entire disclosure for the impairment of assets. ifrs-full DisclosureOfIncomeTaxExplanatory Text block label Disclosure of income tax [text block] IAS 12 - Disclosure Discl osure documentation The entire disclosure for income taxes. ifrs-full DisclosureOfIndirectMeasurementOfFairValue OfGoodsOrServicesReceivedOtherEquityInstr umentsGrantedDuringPeriodExplanatory Text block label Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block] IFRS 2.47 b Disclosure

440 documentation The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's other equity instruments (ie other than share options). ifrs-full DisclosureOfIndirectMeasurementOfFairValue OfGoodsOrServicesReceivedSharebasedPay mentArrangementsModifiedDuringPeriodExpl anatory Text block label Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block] IFRS 2.47 c Disclosure documentation The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's equity instruments in share-based payment arrangements that were modified. ifrs-full DisclosureOfIndirectMeasurementOfFairValue OfGoodsOrServicesReceivedShareOptionsGr antedDuringPeriodExplanatory Text block label Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block] IFRS 2.47 a Disclosure documentation The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options. ifrs-full DisclosureOfInformationAboutActivitiesSubjec tToRateRegulationAbstract label Disclosure of information about activities subject to rate regulation [abstract] ifrs-full DisclosureOfInformationAboutActivitiesSubjec tToRateRegulationExplanatory Text block label Disclosure of information about activities subject to rate regulation [text block] IFRS 14 - Explanation of activities subject to rate regulation Disclosure documentation The disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.

441 ifrs-full DisclosureOfInformationAboutActivitiesSubjec tToRateRegulationLineItems Line items label Disclosure of information about activities subject to rate regulation [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationAboutActivitiesSubjec tToRateRegulationTable Table label Disclosure of information about activities subject to rate regulation [table] IFRS 14 - Explanation of activities subject to rate regulation Disclosure documentation Schedule disclosing information related to activities subject to rate regulation. ifrs-full DisclosureOfInformationAboutAgriculturalProd uceAbstract label Disclosure of information about agricultural produce [abstract] ifrs-full DisclosureOfInformationAboutAgriculturalProd uceExplanatory Text block label Disclosure of information about agricultural produce [text block] IAS 41.46 b (ii) Disclosur e documentation The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity's biological assets. [Refer: Biological assets] ifrs-full DisclosureOfInformationAboutAgriculturalProd uceLineItems Line items label Disclosure of information about agricultural produce [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationAboutAgriculturalProd uceTable Table label Disclosure of information about agricultural produce [table] IAS 41.46 b (ii) Disclosur e documentation Schedule disclosing information related to agricultural produce. ifrs-full DisclosureOfInformationAboutAmountsRecog nisedInRelationToRegulatoryDeferralAccount BalancesAbstract label Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]

442 ifrs-full DisclosureOfInformationAboutAmountsRecog nisedInRelationToRegulatoryDeferralAccount BalancesExplanatory Text block label Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block] IFRS 14 - Explanation of recognised amounts Disclosure documentation The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]] ifrs-full DisclosureOfInformationAboutAmountsRecog nisedInRelationToRegulatoryDeferralAccount BalancesLineItems Line items label Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationAboutAmountsRecog nisedInRelationToRegulatoryDeferralAccount BalancesTable Table label Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table] IFRS 14 - Explanation of recognised amounts Disclosure documentation Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances. ifrs-full DisclosureOfInformationAboutAmountsThatAff ectedStatementOfComprehensiveIncomeAsR esultOfHedgeAccountingAbstract label Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract] ifrs-full DisclosureOfInformationAboutAmountsThatAff ectedStatementOfComprehensiveIncomeAsR esultOfHedgeAccountingExplanatory Text block label Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block] IFRS 7.24C Disclosure documentation The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting. ifrs-full DisclosureOfInformationAboutAmountsThatAff ectedStatementOfComprehensiveIncomeAsR esultOfHedgeAccountingLineItems Line items label Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]

443 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationAboutAmountsThatAff ectedStatementOfComprehensiveIncomeAsR esultOfHedgeAccountingTable Table label Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table] IFRS 7.24C Disclosure documentation Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting. ifrs-full DisclosureOfInformationAboutConsolidatedStr ucturedEntitiesAbstract label Disclosure of information about consolidated structured entities [abstract] ifrs-full DisclosureOfInformationAboutConsolidatedStr ucturedEntitiesExplanatory Text block label Disclosure of information about consolidated structured entities [text block] IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure documentation The disclosure of information about consolidated structured entities. [Refer: Total for all consolidated structured entities [member]] ifrs-full DisclosureOfInformationAboutConsolidatedStr ucturedEntitiesLineItems Line items label Disclosure of information about consolidated structured entities [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationAboutConsolidatedStr ucturedEntitiesTable Table label Disclosure of information about consolidated structured entities [table] IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure documentation Schedule disclosing information related to consolidated structured entities.

444 ifrs-full DisclosureOfInformationAboutCovenantsRelat edToNoncurrentLiabilitiesIncludingFactsAndCi rcumstancesIndicatingEntityMayHaveDifficulty ComplyingWithCovenantsExplanatory Text block label Disclosure of information about covenants related to non-current liabilities including facts and circumstances indicating entity may have difficulty complying with covenants [text block] IAS 1.76ZA a Disclosure, IAS 1.76ZA b Disclosure documentation The disclosure of information about the covenants on a non-current liability with which the entity is required to comply within twelve months after the reporting period. This information could include the nature of the covenants, when the entity is required to comply with those covenants and facts and circumstances that show the entity may have difficulty complying with the covenants related to a non-current liability—for example, the entity having acted during or after the reporting period to avoid or mitigate a potential breach. ifrs-full DisclosureOfInformationAboutCreditExposure sDesignatedAsMeasuredAtFairValueThrough ProfitOrLossAbstract label Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract] ifrs-full DisclosureOfInformationAboutCreditExposure sDesignatedAsMeasuredAtFairValueThrough ProfitOrLossExplanatory Text block label Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block] IFRS 7.24G Disclosure documentation The disclosure of information about credit exposures designated as measured at fair value through profit or loss. ifrs-full DisclosureOfInformationAboutCreditExposure sDesignatedAsMeasuredAtFairValueThrough ProfitOrLossLineItems Line items label Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

445 ifrs-full DisclosureOfInformationAboutCreditExposure sDesignatedAsMeasuredAtFairValueThrough ProfitOrLossTable Table label Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table] IFRS 7.24G Disclosure documentation Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss. ifrs-full DisclosureOfInformationAboutCreditRiskThat ArisesFromContractsWithinScopeOfIFRS17A bstract label Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract] ifrs-full DisclosureOfInformationAboutCreditRiskThat ArisesFromContractsWithinScopeOfIFRS17E xplanatory Text block label Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block] IFRS 17.131 Disclosure documentation The disclosure of information about credit risk that arises from contracts within the scope of IFRS 17. ifrs-full DisclosureOfInformationAboutCreditRiskThat ArisesFromContractsWithinScopeOfIFRS17Li neItems Line items label Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationAboutCreditRiskThat ArisesFromContractsWithinScopeOfIFRS17T able Table label Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table] IFRS 17.131 Disclosure documentation Schedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17. ifrs-full DisclosureOfInformationAboutDefinedBenefit PlansAbstract label Disclosure of information about defined benefit plans [abstract] ifrs-full DisclosureOfInformationAboutEffectOfInterest RateBenchmarkReformOnEntitysFinancialInst rumentsAndRiskManagementStrategyExplana tory Text block label Disclosure of information about effect of interest rate benchmark reform on entity's financial instruments and risk management strategy [text block] IFRS 7.24I Disclosure, IFRS 7.24J Disclosure

446 documentation The disclosure of information about the effect of interest rate benchmark reform on an entity's financial instruments and risk management strategy. ifrs-full DisclosureOfInformationAboutEmployeesExpl anatory Text block label Disclosure of information about employees [text block] IAS 1.10 e Common practice documentation The disclosure of information about employees. ifrs-full DisclosureOfInformationAboutEntitysHedging RelationshipsDirectlyAffectedByUncertaintyAri singFromInterestRateBenchmarkReformExpla natory Text block label Disclosure of information about entity's hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block] IFRS 7.24H Disclosure documentation The disclosure of information about the entity's hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform. ifrs-full DisclosureOfInformationAboutExpectedDerec ognitionOfAssetsForInsuranceAcquisitionCas hFlowsAbstract label Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [abstract] ifrs-full DisclosureOfInformationAboutExpectedDerec ognitionOfAssetsForInsuranceAcquisitionCas hFlowsExplanatory Text block label Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [text block] IFRS 17.109A Disclosure documentation The disclosure of information about the expected derecognition of the assets for insurance acquisition cash flows. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows; Insurance contracts liability (asset)] ifrs-full DisclosureOfInformationAboutExpectedDerec ognitionOfAssetsForInsuranceAcquisitionCas hFlowsLineItems Line items label Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [line items]

447 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationAboutExpectedDerec ognitionOfAssetsForInsuranceAcquisitionCas hFlowsTable Table label Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [table] IFRS 17.109A Disclosure documentation Schedule disclosing information related to the expected derecognition of the assets for insurance acquisition cash flows. ifrs-full DisclosureOfInformationAboutExpectedRecog nitionOfContractualServiceMarginInProfitOrLo ssAbstract label Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract] ifrs-full DisclosureOfInformationAboutExpectedRecog nitionOfContractualServiceMarginInProfitOrLo ssExplanatory Text block label Disclosure of information about expected recognition of contractual service margin in profit or loss [text block] IFRS 17.109 Disclosure documentation The disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]] ifrs-full DisclosureOfInformationAboutExpectedRecog nitionOfContractualServiceMarginInProfitOrLo ssLineItems Line items label Disclosure of information about expected recognition of contractual service margin in profit or loss [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationAboutExpectedRecog nitionOfContractualServiceMarginInProfitOrLo ssTable Table label Disclosure of information about expected recognition of contractual service margin in profit or loss [table] IFRS 17.109 Disclosure documentation Schedule disclosing information related to the expected recognition of the contractual service margin in profit or loss.

448 ifrs-full DisclosureOfInformationAboutInterestsInStruc turedEntityExplanatory Text block label Disclosure of information about interests in structured entity [text block] IFRS 12.26 Disclosure documentation The disclosure of qualitative and quantitative information about the entity's interests in structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed. ifrs-full DisclosureOfInformationAboutKeyManageme ntPersonnelExplanatory Text block label Disclosure of information about key management personnel [text block] IAS 1.10 e Common practice documentation The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]] ifrs-full DisclosureOfInformationAboutLiquidityArrang ementsGuaranteesOrOtherCommitmentsWith ThirdPartiesThatMayAffectFairValueOrRiskOfI nterestsInStructuredEntitiesExplanatory Text block label Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block] IFRS 12.B26 e Example documentation The disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity's interests in structured entities. [Refer: Guarantees [member]] ifrs-full DisclosureOfInformationAboutMaturityProfileO fDefinedBenefitObligationExplanatory Text block label Disclosure of information about maturity profile of defined benefit obligation [text block] IAS 19.147 c Disclosure documentation The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value]

449 ifrs-full DisclosureOfInformationAboutMethodsInputs AndAssumptionsUsedForAllocatingTransactio nPriceExplanatory Text block label Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block] IFRS 15.126 c Disclosur e documentation The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers. ifrs-full DisclosureOfInformationAboutMethodsInputs AndAssumptionsUsedForAssessingWhetherE stimateOfVariableConsiderationIsConstrained Explanatory Text block label Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block] IFRS 15.126 b Disclosur e documentation The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained. ifrs-full DisclosureOfInformationAboutMethodsInputs AndAssumptionsUsedForDeterminingTransac tionPriceExplanatory Text block label Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block] IFRS 15.126 a Disclosur e documentation The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers. ifrs-full DisclosureOfInformationAboutMethodsInputs AndAssumptionsUsedForMeasuringObligation sForReturnsRefundsAndOtherSimilarObligatio nsExplanatory Text block label Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block] IFRS 15.126 d Disclosur e documentation The disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers.

450 ifrs-full DisclosureOfInformationAboutNatureOfContra ctsToWhichLesseeAppliedPracticalExpedientI nParagraph46AOfIFRS16IfItIsNotAppliedToAll RentConcessionsOccurringAsDirectConseque nceOfCovid19PandemicExplanatory Text block label Disclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of covid-19 pandemic [text block] IFRS 16.60A a Disclosur e documentation The disclosure of information about the nature of the contracts to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16, if the lessee has not applied the practical expedient to all rent concessions occurring as a direct consequence of the covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16. ifrs-full DisclosureOfInformationAboutNoncurrentLiabi litiesWithCovenantsAbstract label Disclosure of information about non-current liabilities with covenants [abstract] ifrs-full DisclosureOfInformationAboutNoncurrentLiabi litiesWithCovenantsExplanatory Text block label Disclosure of information about non-current liabilities with covenants [text block] IAS 1.76ZA Disclosure documentation The disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period. ifrs-full DisclosureOfInformationAboutNoncurrentLiabi litiesWithCovenantsLineItems Line items label Disclosure of information about non-current liabilities with covenants [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationAboutNoncurrentLiabi litiesWithCovenantsTable Table label Disclosure of information about non-current liabilities with covenants [table] IAS 1.76ZA Disclosure

451 documentation Schedule disclosing information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period. ifrs-full DisclosureOfInformationAboutPillarTwoIncom eTaxesAbstract label Disclosure of information about Pillar Two income taxes [abstract] ifrs-full DisclosureOfInformationAboutTermsAndCond itionsOfHedgingInstrumentsAndHowTheyAffe ctFutureCashFlowsAbstract label Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract] ifrs-full DisclosureOfInformationAboutTermsAndCond itionsOfHedgingInstrumentsAndHowTheyAffe ctFutureCashFlowsExplanatory Text block label Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block] IFRS 7.23A Disclosure documentation The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [domain]] ifrs-full DisclosureOfInformationAboutTermsAndCond itionsOfHedgingInstrumentsAndHowTheyAffe ctFutureCashFlowsLineItems Line items label Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationAboutTermsAndCond itionsOfHedgingInstrumentsAndHowTheyAffe ctFutureCashFlowsTable Table label Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table] IFRS 7.23A Disclosure documentation Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.

452 ifrs-full DisclosureOfInformationAboutUnconsolidated StructuredEntitiesControlledByInvestmentEntit yAbstract label Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract] ifrs-full DisclosureOfInformationAboutUnconsolidated StructuredEntitiesControlledByInvestmentEntit yExplanatory Text block label Disclosure of information about unconsolidated structured entities controlled by investment entity [text block] IFRS 12.19F Disclosure documentation The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Total for all unconsolidated structured entities [member]] ifrs-full DisclosureOfInformationAboutUnconsolidated StructuredEntitiesControlledByInvestmentEntit yLineItems Line items label Disclosure of information about unconsolidated structured entities controlled by investment entity [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationAboutUnconsolidated StructuredEntitiesControlledByInvestmentEntit yTable Table label Disclosure of information about unconsolidated structured entities controlled by investment entity [table] IFRS 12.19F Disclosure documentation Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity. ifrs-full DisclosureOfInformationAboutUnconsolidated SubsidiariesAbstract label Disclosure of information about unconsolidated subsidiaries [abstract] ifrs-full DisclosureOfInformationAboutUnconsolidated SubsidiariesExplanatory Text block label Disclosure of information about unconsolidated subsidiaries [text block] IFRS 12.19B Disclosure documentation The disclosure of information about unconsolidated subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full DisclosureOfInformationAboutUnconsolidated SubsidiariesLineItems Line items label Disclosure of information about unconsolidated subsidiaries [line items]

453 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationAboutUnconsolidated SubsidiariesTable Table label Disclosure of information about unconsolidated subsidiaries [table] IFRS 12.19B Disclosure documentation Schedule disclosing information related to unconsolidated subsidiaries. ifrs-full DisclosureOfInformationForEachMaterialImpai rmentLossRecognisedOrReversedForIndividu alAssetOrCashgeneratingUnitAbstract label Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract] ifrs-full DisclosureOfInformationForEachMaterialImpai rmentLossRecognisedOrReversedForIndividu alAssetOrCashgeneratingUnitExplanatory Text block label Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block] IAS 36.130 Disclosure documentation The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Total for all cash-generating units [member]] ifrs-full DisclosureOfInformationForEachMaterialImpai rmentLossRecognisedOrReversedForIndividu alAssetOrCashgeneratingUnitLineItems Line items label Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationForEachMaterialImpai rmentLossRecognisedOrReversedForIndividu alAssetOrCashgeneratingUnitTable Table label Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table] IAS 36.130 Disclosure

454 documentation Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed. ifrs-full DisclosureOfInformationForIndividualAssetOr CashgeneratingUnitWithSignificantAmountOf GoodwillOrIntangibleAssetsWithIndefiniteUsef ulLivesAbstract label Disclosure of information for cash-generating units [abstract] ifrs-full DisclosureOfInformationForIndividualAssetOr CashgeneratingUnitWithSignificantAmountOf GoodwillOrIntangibleAssetsWithIndefiniteUsef ulLivesExplanatory Text block label Disclosure of information for cash-generating units [text block] IAS 36.134 Disclosure documentation The disclosure of information for cash-generating units. [Refer: Total for all cash-generating units [member]] ifrs-full DisclosureOfInformationForIndividualAssetOr CashgeneratingUnitWithSignificantAmountOf GoodwillOrIntangibleAssetsWithIndefiniteUsef ulLivesLineItems Line items label Disclosure of information for cash-generating units [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInformationForIndividualAssetOr CashgeneratingUnitWithSignificantAmountOf GoodwillOrIntangibleAssetsWithIndefiniteUsef ulLivesTable Table label Disclosure of information for cash-generating units [table] IAS 36.134 Disclosure documentation Schedule disclosing information related to cash￾generating units. ifrs-full DisclosureOfInformationRelatingToSupplierFi nanceArrangementsExplanatory Text block label Disclosure of information relating to supplier finance arrangements [text block] IAS 7.44F Disclosure documentation The disclosure of information about the entity’s supplier finance arrangements that enables users of financial statements to assess how those arrangements affect the entity’s liabilities, cash flows and exposure to liquidity risk.

455 ifrs-full DisclosureOfInformationSufficientToPermitRe conciliationOfClassesDeterminedForFairValue MeasurementToLineItemsInStatementOfFina ncialPositionAssetsExplanatory Text block label Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block] IFRS 13.94 Disclosure documentation The disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position. ifrs-full DisclosureOfInformationSufficientToPermitRe conciliationOfClassesDeterminedForFairValue MeasurementToLineItemsInStatementOfFina ncialPositionEntitysOwnEquityInstrumentsExp lanatory Text block label Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity's own equity instruments [text block] IFRS 13.94 Disclosure documentation The disclosure of information sufficient to permit the reconciliation of classes of the entity's own equity instruments determined for fair value measurement to the line items in the statement of financial position. ifrs-full DisclosureOfInformationSufficientToPermitRe conciliationOfClassesDeterminedForFairValue MeasurementToLineItemsInStatementOfFina ncialPositionLiabilitiesExplanatory Text block label Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block] IFRS 13.94 Disclosure documentation The disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value measurement to the line items in the statement of financial position. ifrs-full DisclosureOfInformationThatEnablesUsersOf FinancialStatementsToEvaluateChangesInLia bilitiesArisingFromFinancingActivitiesExplanat ory Text block label Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block] IAS 7.44A Disclosure

456 documentation The disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non￾cash changes. [Refer: Liabilities arising from financing activities] ifrs-full DisclosureOfInformationWhenCurrencyIsNotE xchangeableIntoAnotherCurrencyExplanatory Text block label Disclosure of information when currency is not exchangeable into another currency [text block] Effective 2025-01- 01 IAS 21.57A Disclosur e documentation The disclosure of information that enables users of financial statements to understand how a currency not being exchangeable into another currency affects, or is expected to affect, an entity’s financial performance, financial position and cash flows. ifrs-full DisclosureOfInformationWhenForeignOperati onsFunctionalCurrencyIsNotExchangeableInt oPresentationCurrencyExplanatory Text block label Disclosure of information when foreign operation’s functional currency is not exchangeable into presentation currency [text block] Effective 2025-01- 01 IAS 21.A20 Disclosur e documentation The disclosure of information when a foreign operation’s functional currency is not exchangeable into the entity’s presentation currency, or the presentation currency is not exchangeable into a foreign operation’s functional currency. ifrs-full DisclosureOfInitialApplicationOfStandardsOrIn terpretationsAbstract label Disclosure of initial application of standards or interpretations [abstract] ifrs-full DisclosureOfInitialApplicationOfStandardsOrIn terpretationsLineItems Line items label Disclosure of initial application of standards or interpretations [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

457 ifrs-full DisclosureOfInitialApplicationOfStandardsOrIn terpretationsTable Table label Disclosure of initial application of standards or interpretations [table] IAS 8.28 Disclosure documentation Schedule disclosing information related to the initial application of standards or interpretations. ifrs-full DisclosureOfInputsToMethodsUsedToMeasur eContractsWithinScopeOfIFRS17Abstract label Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract] ifrs-full DisclosureOfInputsToMethodsUsedToMeasur eContractsWithinScopeOfIFRS17Explanatory Text block label Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block] IFRS 17.117 a Disclosur e documentation The disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17. ifrs-full DisclosureOfInputsToMethodsUsedToMeasur eContractsWithinScopeOfIFRS17LineItems Line items label Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInputsToMethodsUsedToMeasur eContractsWithinScopeOfIFRS17Table Table label Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table] IFRS 17.117 a Disclosur e documentation Schedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17. ifrs-full DisclosureOfInstrumentsWithPotentialFutureD ilutiveEffectNotIncludedInCalculationOfDiluted EarningsPerShareAbstract label Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [abstract] ifrs-full DisclosureOfInstrumentsWithPotentialFutureD ilutiveEffectNotIncludedInCalculationOfDiluted EarningsPerShareExplanatory2023 Text block label Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [text block] IAS 33.70 c Disclosure

458 documentation The disclosure of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented. ifrs-full DisclosureOfInstrumentsWithPotentialFutureD ilutiveEffectNotIncludedInCalculationOfDiluted EarningsPerShareLineItems Line items label Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInstrumentsWithPotentialFutureD ilutiveEffectNotIncludedInCalculationOfDiluted EarningsPerShareTable Table label Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [table] IAS 33.70 c Common practice documentation Schedule disclosing instruments with potential future dilutive effect not included in calculation of diluted earnings per share. ifrs-full DisclosureOfInsuranceContractsExplanatory Text block label Disclosure of insurance contracts [text block] IFRS 17 - Disclosure Dis closure documentation The entire disclosure for insurance contracts. ifrs-full DisclosureOfInsurancePremiumRevenueExpl anatory Text block label Disclosure of insurance premium revenue [text block] IAS 1.10 e Common practice documentation The disclosure of insurance premium revenue. [Refer: Revenue] ifrs-full DisclosureOfIntangibleAssetsAbstract label Disclosure of detailed information about intangible assets [abstract] ifrs-full DisclosureOfIntangibleAssetsAndGoodwillExp lanatory Text block label Disclosure of intangible assets and goodwill [text block] IAS 1.10 e Common practice

459 documentation The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] ifrs-full DisclosureOfIntangibleAssetsExplanatory Text block label Disclosure of intangible assets [text block] IAS 38 - Disclosure Discl osure documentation The entire disclosure for intangible assets. ifrs-full DisclosureOfIntangibleAssetsLineItems Line items label Disclosure of detailed information about intangible assets [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfIntangibleAssetsMaterialToEntity Abstract label Disclosure of intangible assets material to entity [abstract] ifrs-full DisclosureOfIntangibleAssetsMaterialToEntity Explanatory Text block label Disclosure of intangible assets material to entity [text block] IAS 38.122 b Disclosure documentation The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity] ifrs-full DisclosureOfIntangibleAssetsMaterialToEntity LineItems Line items label Disclosure of intangible assets material to entity [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfIntangibleAssetsMaterialToEntity Table Table label Disclosure of intangible assets material to entity [table] IAS 38.122 b Disclosure documentation Schedule disclosing information related to intangible assets that are material to the entity. ifrs-full DisclosureOfIntangibleAssetsTable Table label Disclosure of detailed information about intangible assets [table] IAS 38.118 Disclosure documentation Schedule disclosing information related to details of intangible assets.

460 ifrs-full DisclosureOfIntangibleAssetsWithIndefiniteUs efulLifeAbstract label Disclosure of intangible assets with indefinite useful life [abstract] ifrs-full DisclosureOfIntangibleAssetsWithIndefiniteUs efulLifeExplanatory Text block label Disclosure of intangible assets with indefinite useful life [text block] IAS 38.122 a Disclosure documentation The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life] ifrs-full DisclosureOfIntangibleAssetsWithIndefiniteUs efulLifeLineItems Line items label Disclosure of intangible assets with indefinite useful life [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfIntangibleAssetsWithIndefiniteUs efulLifeTable Table label Disclosure of intangible assets with indefinite useful life [table] IAS 38.122 a Disclosure documentation Schedule disclosing information related to intangible assets with an indefinite useful life. ifrs-full DisclosureOfInterestExpenseExplanatory Text block label Disclosure of interest expense [text block] IAS 1.10 e Common practice documentation The disclosure of interest expense. [Refer: Interest expense] ifrs-full DisclosureOfInterestIncomeExpenseExplanat ory Text block label Disclosure of interest income (expense) [text block] IAS 1.10 e Common practice documentation The disclosure of interest income and expense. [Refer: Interest income (expense)] ifrs-full DisclosureOfInterestIncomeExplanatory Text block label Disclosure of interest income [text block] IAS 1.10 e Common practice documentation The disclosure of interest income. [Refer: Interest income] ifrs-full DisclosureOfInterestInFundsExplanatory Text block label Disclosure of interest in funds [text block] IFRIC 5 - Consensus Dis closure documentation The entire disclosure for the entity's interest in decommissioning, restoration and environmental rehabilitation funds. ifrs-full DisclosureOfInterestsInAssociatesExplanatory Text block label Disclosure of interests in associates [text block] IFRS 12.2 b (ii) Disclosur e

461 documentation The disclosure of interests in associates. [Refer: Total for all associates [member]] ifrs-full DisclosureOfInterestsInJointArrangementsExp lanatory Text block label Disclosure of interests in joint arrangements [text block] IFRS 12.2 b (ii) Disclosur e documentation The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control. ifrs-full DisclosureOfInterestsInOtherEntitiesExplanat ory Text block label Disclosure of interests in other entities [text block] IFRS 12.1 Disclosure documentation The entire disclosure for interests in other entities. ifrs-full DisclosureOfInterestsInSubsidiariesExplanato ry Text block label Disclosure of interests in subsidiaries [text block] IFRS 12.2 b (i) Disclosur e documentation The disclosure of interests in subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full DisclosureOfInterestsInUnconsolidatedStructu redEntitiesExplanatory Text block label Disclosure of interests in unconsolidated structured entities [text block] IFRS 12.2 b (iii) Disclosu re documentation The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Total for all unconsolidated structured entities [member]] ifrs-full DisclosureOfInterimFinancialReportingExplan atory Text block label Disclosure of information about interim financial reporting [text block] IAS 34 - Content of an interim financial report Disclosure documentation The disclosure of information about interim financial reporting. ifrs-full DisclosureOfInternalCreditExposuresAbstract label Disclosure of internal credit grades [abstract] ifrs-full DisclosureOfInternalCreditExposuresExplanat ory Text block label Disclosure of internal credit grades [text block] Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG25 Example commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The disclosure of internal credit grades. [Refer: Total for all internal credit grades [member]]

462 ifrs-full DisclosureOfInternalCreditExposuresLineItem s Line items label Disclosure of internal credit grades [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInternalCreditExposuresTable Table label Disclosure of internal credit grades [table] Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG25 Example commentaryGuidance This element should be used to tag non-restated comparative information only. documentation Schedule disclosing information related to internal credit grades. ifrs-full DisclosureOfInventoriesExplanatory Text block label Disclosure of inventories [text block] IAS 2 - Disclosure Disclo sure documentation The entire disclosure for inventories. ifrs-full DisclosureOfInvestmentContractsLiabilitiesEx planatory Text block label Disclosure of investment contracts liabilities [text block] IAS 1.10 e Common practice documentation The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities] ifrs-full DisclosureOfInvestmentEntitiesExplanatory Text block label Disclosure of investment entities [text block] IFRS 12 - Investment entity status Disclosure documentation The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis. ifrs-full DisclosureOfInvestmentPropertyAbstract label Disclosure of detailed information about investment property [abstract] ifrs-full DisclosureOfInvestmentPropertyExplanatory Text block label Disclosure of investment property [text block]

463 documentation The entire disclosure for investment property. IAS 40 - Disclosure Discl osure ifrs-full DisclosureOfInvestmentPropertyLineItems Line items label Disclosure of detailed information about investment property [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfInvestmentPropertyTable Table label Disclosure of detailed information about investment property [table] IAS 40.32A Disclosure documentation Schedule disclosing information related to details of investment property. ifrs-full DisclosureOfInvestmentsAccountedForUsing EquityMethodExplanatory Text block label Disclosure of investments accounted for using equity method [text block] IAS 1.10 e Common practice documentation The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] ifrs-full DisclosureOfInvestmentsOtherThanInvestmen tsAccountedForUsingEquityMethodExplanator y Text block label Disclosure of investments other than investments accounted for using equity method [text block] IAS 1.10 e Common practice documentation The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method] ifrs-full DisclosureOfIssuedCapitalExplanatory Text block label Disclosure of issued capital [text block] IAS 1.10 e Common practice documentation The disclosure of issued capital. [Refer: Issued capital] ifrs-full DisclosureOfJointOperationsAbstract label Disclosure of joint operations [abstract] ifrs-full DisclosureOfJointOperationsExplanatory Text block label Disclosure of joint operations [text block] IFRS 12.B4 c Disclosure documentation The disclosure of joint operations. [Refer: Total for all joint operations [member]] ifrs-full DisclosureOfJointOperationsLineItems Line items label Disclosure of joint operations [line items]

464 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfJointOperationsTable Table label Disclosure of joint operations [table] IFRS 12.B4 c Disclosure documentation Schedule disclosing information related to joint operations. ifrs-full DisclosureOfJointVenturesAbstract label Disclosure of joint ventures [abstract] ifrs-full DisclosureOfJointVenturesExplanatory Text block label Disclosure of joint ventures [text block] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, documentation IFRS 12.B4 b Disclosure The disclosure of joint ventures. [Refer: Total for all joint ventures [member]] ifrs-full DisclosureOfJointVenturesLineItems Line items label Disclosure of joint ventures [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfJointVenturesTable Table label Disclosure of joint ventures [table] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, documentation IFRS 12.B4 b Disclosure Schedule disclosing information related to joint ventures. ifrs-full DisclosureOfKnownOrReasonablyEstimableIn formationAboutExposureToPillarTwoIncomeT axesExplanatory Text block label Disclosure of known or reasonably estimable information about exposure to Pillar Two income taxes [text block] IAS 12.88C Disclosure, IAS 12.88D Disclosure documentation The disclosure of known or reasonably estimable information that helps users of financial statements understand the entity’s exposure to Pillar Two income taxes arising from that legislation. ifrs-full DisclosureOfLeasePrepaymentsExplanatory Text block label Disclosure of lease prepayments [text block] IAS 1.10 e Common practice documentation The disclosure of lease prepayments. [Refer: Prepayments] ifrs-full DisclosureOfLeasesExplanatory Text block label Disclosure of leases [text block]

465 documentation The entire disclosure for leases. IFRS 16 - Disclosure Dis closure, IFRS 16 - Presentation D isclosure ifrs-full DisclosureOfLiabilitiesMeasuredAtFairValueA ndIssuedWithInseparableThirdpartyCreditEnh ancementAbstract label Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract] ifrs-full DisclosureOfLiabilitiesMeasuredAtFairValueA ndIssuedWithInseparableThirdpartyCreditEnh ancementExplanatory Text block label Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block] IFRS 13.98 Disclosure documentation The disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [domain]] ifrs-full DisclosureOfLiabilitiesMeasuredAtFairValueA ndIssuedWithInseparableThirdpartyCreditEnh ancementLineItems Line items label Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfLiabilitiesMeasuredAtFairValueA ndIssuedWithInseparableThirdpartyCreditEnh ancementTable Table label Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table] IFRS 13.98 Disclosure documentation Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement. ifrs-full DisclosureOfLiquidityRiskExplanatory Text block label Disclosure of liquidity risk [text block] IAS 1.10 e Common practice documentation The disclosure of liquidity risk. [Refer: Liquidity risk [member]]

466 ifrs-full DisclosureOfLoansAndAdvancesToBanksExpl anatory Text block label Disclosure of loans and advances to banks [text block] IAS 1.10 e Common practice documentation The disclosure of loans and advances to banks. [Refer: Loans and advances to banks] ifrs-full DisclosureOfLoansAndAdvancesToCustomer sExplanatory Text block label Disclosure of loans and advances to customers [text block] IAS 1.10 e Common practice documentation The disclosure of loans and advances to customers. [Refer: Loans and advances to customers] ifrs-full DisclosureOfMajorCustomersAbstract label Disclosure of major customers [abstract] ifrs-full DisclosureOfMajorCustomersLineItems Line items label Disclosure of major customers [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfMajorCustomersTable Table label Disclosure of major customers [table] IFRS 8.34 Disclosure documentation Schedule disclosing information related to the entity's major customers. ifrs-full DisclosureOfMarketRiskExplanatory Text block label Disclosure of market risk [text block] IAS 1.10 e Common practice documentation The disclosure of market risk. [Refer: Market risk [member]] ifrs-full DisclosureOfMaterialAccountingPolicyInforma tionExplanatory Text block label Disclosure of material accounting policy information [text block] IAS 1.117 Disclosure documentation The entire disclosure of material accounting policy information applied by the entity. ifrs-full DisclosureOfMaturityAnalysisForDerivativeFin ancialLiabilitiesAbstract label Disclosure of maturity analysis for derivative financial liabilities [abstract] ifrs-full DisclosureOfMaturityAnalysisForDerivativeFin ancialLiabilitiesLineItems Line items label Disclosure of maturity analysis for derivative financial liabilities [line items]

467 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfMaturityAnalysisForDerivativeFin ancialLiabilitiesTable Table label Disclosure of maturity analysis for derivative financial liabilities [table] IFRS 7.39 b Disclosure documentation Schedule disclosing information related to the maturity analysis for derivative financial liabilities. ifrs-full DisclosureOfMaturityAnalysisForFinancialAss etsHeldForManagingLiquidityRiskAbstract label Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract] ifrs-full DisclosureOfMaturityAnalysisForFinancialAss etsHeldForManagingLiquidityRiskExplanatory Text block label Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block] IFRS 7.B11E Disclosure documentation The disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]] ifrs-full DisclosureOfMaturityAnalysisForFinancialAss etsHeldForManagingLiquidityRiskLineItems Line items label Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfMaturityAnalysisForFinancialAss etsHeldForManagingLiquidityRiskTable Table label Disclosure of maturity analysis for financial assets held for managing liquidity risk [table] IFRS 7.B11E Disclosure documentation Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.

468 ifrs-full DisclosureOfMaturityAnalysisForLiquidityRisk ThatArisesFromContractsWithinScopeOfIFRS 17Abstract label Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract] ifrs-full DisclosureOfMaturityAnalysisForLiquidityRisk ThatArisesFromContractsWithinScopeOfIFRS 17Explanatory Text block label Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block] IFRS 17.132 b Disclosur e documentation The disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17. ifrs-full DisclosureOfMaturityAnalysisForLiquidityRisk ThatArisesFromContractsWithinScopeOfIFRS 17LineItems Line items label Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfMaturityAnalysisForLiquidityRisk ThatArisesFromContractsWithinScopeOfIFRS 17Table Table label Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table] IFRS 17.132 b Disclosur e documentation Schedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17. ifrs-full DisclosureOfMaturityAnalysisForNonderivativ eFinancialLiabilitiesAbstract label Disclosure of maturity analysis for non-derivative financial liabilities [abstract] ifrs-full DisclosureOfMaturityAnalysisForNonderivativ eFinancialLiabilitiesLineItems Line items label Disclosure of maturity analysis for non-derivative financial liabilities [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfMaturityAnalysisForNonderivativ eFinancialLiabilitiesTable Table label Disclosure of maturity analysis for non-derivative financial liabilities [table] IFRS 7.39 a Disclosure

469 documentation Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities. ifrs-full DisclosureOfMaturityAnalysisOfFinanceLease PaymentsReceivableAbstract label Disclosure of maturity analysis of finance lease payments receivable [abstract] ifrs-full DisclosureOfMaturityAnalysisOfFinanceLease PaymentsReceivableExplanatory Text block label Disclosure of maturity analysis of finance lease payments receivable [text block] IFRS 16.94 Disclosure documentation The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. ifrs-full DisclosureOfMaturityAnalysisOfFinanceLease PaymentsReceivableLineItems Line items label Disclosure of maturity analysis of finance lease payments receivable [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfMaturityAnalysisOfFinanceLease PaymentsReceivableTable Table label Disclosure of maturity analysis of finance lease payments receivable [table] IFRS 16.94 Disclosure documentation Schedule disclosing information related to the maturity analysis of finance lease payments receivable. ifrs-full DisclosureOfMaturityAnalysisOfOperatingLea sePaymentsAbstract label Disclosure of maturity analysis of operating lease payments [abstract] ifrs-full DisclosureOfMaturityAnalysisOfOperatingLea sePaymentsExplanatory Text block label Disclosure of maturity analysis of operating lease payments [text block] IFRS 16.97 Disclosure documentation The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.

470 ifrs-full DisclosureOfMaturityAnalysisOfOperatingLea sePaymentsLineItems Line items label Disclosure of maturity analysis of operating lease payments [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfMaturityAnalysisOfOperatingLea sePaymentsTable Table label Disclosure of maturity analysis of operating lease payments [table] IFRS 16.97 Disclosure documentation Schedule disclosing information related to the maturity analysis of operating lease payments. ifrs-full DisclosureOfMaturityAnalysisOfUndiscounted CashOutflowsToRepurchaseDerecognisedFin ancialAssetsExplanatory Text block label Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block] IFRS 7.42E e Disclosure documentation The disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity's continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets] ifrs-full DisclosureOfMaturityAnalysisOfUndiscounted CashOutflowsToRepurchaseDerecognisedFin ancialAssetsOrAmountsPayableToTransferee InRespectOfTransferredAssetsAbstract label Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]

471 ifrs-full DisclosureOfMaturityAnalysisOfUndiscounted CashOutflowsToRepurchaseDerecognisedFin ancialAssetsOrAmountsPayableToTransferee InRespectOfTransferredAssetsLineItems Line items label Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfMaturityAnalysisOfUndiscounted CashOutflowsToRepurchaseDerecognisedFin ancialAssetsOrAmountsPayableToTransferee InRespectOfTransferredAssetsTable Table label Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table] IFRS 7.42E e Disclosure documentation Schedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to the transferee in respect of the transferred assets. ifrs-full DisclosureOfNatureAndExtentOfRisksArisingF romFinancialInstrumentsAbstract label Disclosure of nature and extent of risks arising from financial instruments [abstract] ifrs-full DisclosureOfNatureAndExtentOfRisksArisingF romFinancialInstrumentsExplanatory Text block label Disclosure of nature and extent of risks arising from financial instruments [text block] IFRS 7.31 Disclosure documentation The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Classes of financial instruments [domain]] ifrs-full DisclosureOfNatureAndExtentOfRisksArisingF romFinancialInstrumentsLineItems Line items label Disclosure of nature and extent of risks arising from financial instruments [line items]

472 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfNatureAndExtentOfRisksArisingF romFinancialInstrumentsTable Table label Disclosure of nature and extent of risks arising from financial instruments [table] IFRS 7.33 Disclosure, IFRS 7.34 Disclosure documentation Schedule disclosing information related to the nature and extent of risks arising from financial instruments. ifrs-full DisclosureOfNatureAndExtentOfRisksThatAri seFromContractsWithinScopeOfIFRS17Abstr act label Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract] ifrs-full DisclosureOfNatureAndExtentOfRisksThatAri seFromContractsWithinScopeOfIFRS17Expla natory Text block label Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure documentation The disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17. ifrs-full DisclosureOfNatureAndExtentOfRisksThatAri seFromContractsWithinScopeOfIFRS17LineIt ems Line items label Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfNatureAndExtentOfRisksThatAri seFromContractsWithinScopeOfIFRS17Table Table label Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure documentation Schedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17.

473 ifrs-full DisclosureOfNatureOfPotentialIncomeTaxCon sequencesThatWouldResultFromPaymentOf DividendExplanatory Text label Description of nature of potential income tax consequences that would result from payment of dividend IAS 12.82A Disclosure documentation The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity's shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] ifrs-full DisclosureOfNetAssetValueAttributableToUnit holdersExplanatory Text block label Disclosure of net asset value attributable to unit￾holders [text block] IAS 1.10 e Common practice documentation The disclosure of the net asset value attributable to unit-holders. ifrs-full DisclosureOfNetDefinedBenefitLiabilityAssetA bstract label Disclosure of net defined benefit liability (asset) [abstract] ifrs-full DisclosureOfNetDefinedBenefitLiabilityAssetE xplanatory Text block label Disclosure of net defined benefit liability (asset) [text block] IAS 19.140 a Disclosure documentation The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] ifrs-full DisclosureOfNetDefinedBenefitLiabilityAssetLi neItems Line items label Disclosure of net defined benefit liability (asset) [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfNetDefinedBenefitLiabilityAssetT able Table label Disclosure of net defined benefit liability (asset) [table] IAS 19.140 a Disclosure

474 documentation Schedule disclosing information related to the net defined benefit liability (asset). ifrs-full DisclosureOfNonadjustingEventsAfterReportin gPeriodAbstract label Disclosure of non-adjusting events after reporting period [abstract] ifrs-full DisclosureOfNonadjustingEventsAfterReportin gPeriodExplanatory Text block label Disclosure of non-adjusting events after reporting period [text block] IAS 10.21 Disclosure documentation The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [domain]] ifrs-full DisclosureOfNonadjustingEventsAfterReportin gPeriodLineItems Line items label Disclosure of non-adjusting events after reporting period [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfNonadjustingEventsAfterReportin gPeriodTable Table label Disclosure of non-adjusting events after reporting period [table] IAS 10.21 Disclosure documentation Schedule disclosing information related to non￾adjusting events after the reporting period. ifrs-full DisclosureOfNoncontrollingInterestsExplanato ry Text block label Disclosure of non-controlling interests [text block] IAS 1.10 e Common practice documentation The disclosure of non-controlling interests. [Refer: Non-controlling interests] ifrs-full DisclosureOfNoncurrentAssetsHeldForSaleAn dDiscontinuedOperationsExplanatory Text block label Disclosure of non-current assets held for sale and discontinued operations [text block] IFRS 5 - Presentation and disclosure Disclosure documentation The entire disclosure for non-current assets held for sale and discontinued operations. ifrs-full DisclosureOfNoncurrentAssetsOrDisposalGro upsClassifiedAsHeldForSaleExplanatory Text block label Disclosure of non-current assets or disposal groups classified as held for sale [text block] IAS 1.10 e Common practice documentation The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non￾current assets or disposal groups classified as held for sale]

475 ifrs-full DisclosureOfNumberAndWeightedAverageEx ercisePricesOfOtherEquityInstrumentsExplan atory Text block label Disclosure of number and weighted average exercise prices of other equity instruments [text block] IFRS 2.45 Common practice documentation The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options). ifrs-full DisclosureOfNumberAndWeightedAverageEx ercisePricesOfShareOptionsExplanatory Text block label Disclosure of number and weighted average exercise prices of share options [text block] IFRS 2.45 b Disclosure documentation The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] ifrs-full DisclosureOfNumberAndWeightedAverageRe mainingContractualLifeOfOutstandingShareO ptionsAbstract label Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract] ifrs-full DisclosureOfNumberAndWeightedAverageRe mainingContractualLifeOfOutstandingShareO ptionsExplanatory Text block label Disclosure of number and weighted average remaining contractual life of outstanding share options [text block] IFRS 2.45 d Disclosure documentation The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] ifrs-full DisclosureOfNumberAndWeightedAverageRe mainingContractualLifeOfOutstandingShareO ptionsLineItems Line items label Disclosure of number and weighted average remaining contractual life of outstanding share options [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfNumberAndWeightedAverageRe mainingContractualLifeOfOutstandingShareO ptionsTable Table label Disclosure of number and weighted average remaining contractual life of outstanding share options [table] IFRS 2.45 d Disclosure documentation Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.

476 ifrs-full DisclosureOfObjectivesPoliciesAndProcesses ForManagingCapitalAbstract label Disclosure of objectives, policies and processes for managing capital [abstract] ifrs-full DisclosureOfObjectivesPoliciesAndProcesses ForManagingCapitalExplanatory Text block label Disclosure of objectives, policies and processes for managing capital [text block] IAS 1.134 Disclosure documentation The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital. ifrs-full DisclosureOfObjectivesPoliciesAndProcesses ForManagingCapitalLineItems Line items label Disclosure of objectives, policies and processes for managing capital [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfObjectivesPoliciesAndProcesses ForManagingCapitalTable Table label Disclosure of objectives, policies and processes for managing capital [table] IAS 1.136 Disclosure documentation Schedule disclosing information related to the objectives, policies and processes for managing capital. ifrs-full DisclosureOfOffsettingOfFinancialAssetsAbstr act label Disclosure of offsetting of financial assets [abstract] ifrs-full DisclosureOfOffsettingOfFinancialAssetsAndF inancialLiabilitiesExplanatory Text block label Disclosure of offsetting of financial assets and financial liabilities [text block] IFRS 7 - Offsetting financial assets and financial liabilities Disclosure documentation The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities] ifrs-full DisclosureOfOffsettingOfFinancialAssetsExpl anatory Text block label Disclosure of offsetting of financial assets [text block] IFRS 7.13C Disclosure documentation The disclosure of the offsetting of financial assets. [Refer: Financial assets] ifrs-full DisclosureOfOffsettingOfFinancialAssetsLineIt ems Line items label Disclosure of offsetting of financial assets [line items]

477 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfOffsettingOfFinancialAssetsTabl e Table label Disclosure of offsetting of financial assets [table] IFRS 7.13C Disclosure documentation Schedule disclosing information related to the offsetting of financial assets. ifrs-full DisclosureOfOffsettingOfFinancialLiabilitiesAb stract label Disclosure of offsetting of financial liabilities [abstract] ifrs-full DisclosureOfOffsettingOfFinancialLiabilitiesEx planatory Text block label Disclosure of offsetting of financial liabilities [text block] IFRS 7.13C Disclosure documentation The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities] ifrs-full DisclosureOfOffsettingOfFinancialLiabilitiesLin eItems Line items label Disclosure of offsetting of financial liabilities [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfOffsettingOfFinancialLiabilitiesTa ble Table label Disclosure of offsetting of financial liabilities [table] IFRS 7.13C Disclosure documentation Schedule disclosing information related to the offsetting of financial liabilities. ifrs-full DisclosureOfOperatingSegmentsAbstract label Disclosure of operating segments [abstract] ifrs-full DisclosureOfOperatingSegmentsExplanatory Text block label Disclosure of operating segments [text block] IFRS 8.23 Disclosure documentation The disclosure of operating segments. [Refer: Operating segments [member]] ifrs-full DisclosureOfOperatingSegmentsLineItems Line items label Disclosure of operating segments [line items]

478 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfOperatingSegmentsTable Table label Disclosure of operating segments [table] IFRS 8.23 Disclosure documentation Schedule disclosing information related to operating segments. ifrs-full DisclosureOfOtherAssetsExplanatory Text block label Disclosure of other assets [text block] IAS 1.10 e Common practice documentation The disclosure of other assets. [Refer: Other assets] ifrs-full DisclosureOfOtherCurrentAssetsExplanatory Text block label Disclosure of other current assets [text block] IAS 1.10 e Common practice documentation The disclosure of other current assets. [Refer: Other current assets] ifrs-full DisclosureOfOtherCurrentLiabilitiesExplanator y Text block label Disclosure of other current liabilities [text block] IAS 1.10 e Common practice documentation The disclosure of other current liabilities. [Refer: Other current liabilities] ifrs-full DisclosureOfOtherLiabilitiesExplanatory Text block label Disclosure of other liabilities [text block] IAS 1.10 e Common practice documentation The disclosure of other liabilities. [Refer: Other liabilities] ifrs-full DisclosureOfOtherNoncurrentAssetsExplanat ory Text block label Disclosure of other non-current assets [text block] IAS 1.10 e Common practice documentation The disclosure of other non-current assets. [Refer: Other non-current assets] ifrs-full DisclosureOfOtherNoncurrentLiabilitiesExplan atory Text block label Disclosure of other non-current liabilities [text block] IAS 1.10 e Common practice documentation The disclosure of other non-current liabilities. [Refer: Other non-current liabilities] ifrs-full DisclosureOfOtherOperatingExpenseExplanat ory Text block label Disclosure of other operating expense [text block] IAS 1.10 e Common practice documentation The disclosure of other operating expense. [Refer: Other operating income (expense)]

479 ifrs-full DisclosureOfOtherOperatingIncomeExpenseE xplanatory Text block label Disclosure of other operating income (expense) [text block] IAS 1.10 e Common practice documentation The disclosure of other operating income or expense. [Refer: Other operating income (expense)] ifrs-full DisclosureOfOtherOperatingIncomeExplanato ry Text block label Disclosure of other operating income [text block] IAS 1.10 e Common practice documentation The disclosure of other operating income. [Refer: Other operating income (expense)] ifrs-full DisclosureOfOtherProvisionsAbstract label Disclosure of other provisions [abstract] ifrs-full DisclosureOfOtherProvisionsContingentLiabilit iesAndContingentAssetsExplanatory Text block label Disclosure of other provisions, contingent liabilities and contingent assets [text block] IAS 37 - Disclosure Discl osure documentation The entire disclosure for other provisions, contingent liabilities and contingent assets. ifrs-full DisclosureOfOtherProvisionsExplanatory Text block label Disclosure of other provisions [text block] IAS 37.84 Disclosure documentation The disclosure of other provisions. [Refer: Other provisions] ifrs-full DisclosureOfOtherProvisionsLineItems Line items label Disclosure of other provisions [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfOtherProvisionsTable Table label Disclosure of other provisions [table] IAS 37.84 Disclosure documentation Schedule disclosing information related to other provisions. ifrs-full DisclosureOfPerformanceObligationsAbstract label Disclosure of performance obligations [abstract] ifrs-full DisclosureOfPerformanceObligationsExplanat ory Text block label Disclosure of performance obligations [text block] IFRS 15.119 Disclosure documentation The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [domain]]

480 ifrs-full DisclosureOfPerformanceObligationsLineItem s Line items label Disclosure of performance obligations [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfPerformanceObligationsTable Table label Disclosure of performance obligations [table] IFRS 15.119 Disclosure documentation Schedule disclosing information related to performance obligations in contracts with customers. ifrs-full DisclosureOfPrepaymentsAndOtherAssetsEx planatory Text block label Disclosure of prepayments and other assets [text block] IAS 1.10 e Common practice documentation The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments] ifrs-full DisclosureOfProductsAndServicesAbstract label Disclosure of products and services [abstract] ifrs-full DisclosureOfProductsAndServicesExplanator y Text block label Disclosure of products and services [text block] IFRS 8.32 Disclosure documentation The disclosure of the entity's products and services. [Refer: Products and services [domain]] ifrs-full DisclosureOfProductsAndServicesLineItems Line items label Disclosure of products and services [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfProductsAndServicesTable Table label Disclosure of products and services [table] IFRS 8.32 Disclosure documentation Schedule disclosing information related to the entity's products and services. ifrs-full DisclosureOfProfitLossFromOperatingActivitie sExplanatory Text block label Disclosure of profit (loss) from operating activities [text block] IAS 1.10 e Common practice

481 documentation The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities] ifrs-full DisclosureOfPropertyPlantAndEquipmentAbst ract label Disclosure of detailed information about property, plant and equipment [abstract] ifrs-full DisclosureOfPropertyPlantAndEquipmentExpl anatory Text block label Disclosure of property, plant and equipment [text block] IAS 16 - Disclosure Discl osure documentation The entire disclosure for property, plant and equipment. ifrs-full DisclosureOfPropertyPlantAndEquipmentLineI tems Line items label Disclosure of detailed information about property, plant and equipment [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfPropertyPlantAndEquipmentTabl e Table label Disclosure of detailed information about property, plant and equipment [table] IAS 16.73 Disclosure documentation Schedule disclosing information related to details of property, plant and equipment. ifrs-full DisclosureOfProvisionMatrixAbstract label Disclosure of provision matrix [abstract] ifrs-full DisclosureOfProvisionMatrixExplanatory Text block label Disclosure of provision matrix [text block] IFRS 7.35N Example documentation The disclosure of the provision matrix. ifrs-full DisclosureOfProvisionMatrixLineItems Line items label Disclosure of provision matrix [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfProvisionMatrixTable Table label Disclosure of provision matrix [table] IFRS 7.35N Example documentation Schedule disclosing information related to the provision matrix. ifrs-full DisclosureOfProvisionsExplanatory Text block label Disclosure of provisions [text block]

482 documentation The disclosure of provisions. [Refer: Provisions] IAS 1.10 e Common practice ifrs-full DisclosureOfQualitativeInformationAboutAppli cationOfClassificationOverlayAndImpairment RequirementsExplanatory Text block label Disclosure of qualitative information about application of classification overlay and impairment requirements [text block] IFRS 17.C28E a Disclos ure documentation The disclosure of qualitative information about the extent to which the classification overlay has been applied and whether and to what extent the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied. ifrs-full DisclosureOfQualitativeInformationAboutRisk AndNatureAndCarryingAmountOfAssetsAndLi abilitiesExposedToRiskExplanatory Text block label Disclosure of qualitative information about risk and nature and carrying amount of assets and liabilities exposed to risk [text block] Effective 2025-01- 01 IAS 21.A19 f Disclosu re documentation The disclosure of qualitative information to which an entity is exposed because a currency is not exchangeable into another currency and the nature and carrying amount of assets and liabilities exposed to each type of risk. ifrs-full DisclosureOfQuantitativeInformationAboutFin ancialInstrumentsThatHaveYetToTransitionTo AlternativeBenchmarkRateAbstract label Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [abstract] ifrs-full DisclosureOfQuantitativeInformationAboutFin ancialInstrumentsThatHaveYetToTransitionTo AlternativeBenchmarkRateExplanatory Text block label Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [text block] IFRS 7.24J b Disclosure documentation The disclosure of quantitative information about financial instruments that have yet to transition to an alternative benchmark rate. ifrs-full DisclosureOfQuantitativeInformationAboutFin ancialInstrumentsThatHaveYetToTransitionTo AlternativeBenchmarkRateLineItems Line items label Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [line items]

483 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfQuantitativeInformationAboutFin ancialInstrumentsThatHaveYetToTransitionTo AlternativeBenchmarkRateTable Table label Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [table] IFRS 7.24J b Disclosure documentation Schedule disclosing information related to the quantitative information about financial instruments that have yet to transition to alternative benchmark rate. ifrs-full DisclosureOfQuantitativeInformationAboutLea sesForLesseeAbstract label Disclosure of quantitative information about leases for lessee [abstract] ifrs-full DisclosureOfQuantitativeInformationAboutLea sesForLessorAbstract label Disclosure of quantitative information about leases for lessor [abstract] ifrs-full DisclosureOfQuantitativeInformationAboutRig htofuseAssetsAbstract label Disclosure of quantitative information about right￾of-use assets [abstract] ifrs-full DisclosureOfQuantitativeInformationAboutRig htofuseAssetsExplanatory Text block label Disclosure of quantitative information about right￾of-use assets [text block] IFRS 16.53 Disclosure documentation The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] ifrs-full DisclosureOfQuantitativeInformationAboutRig htofuseAssetsLineItems Line items label Disclosure of quantitative information about right￾of-use assets [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfQuantitativeInformationAboutRig htofuseAssetsTable Table label Disclosure of quantitative information about right￾of-use assets [table] IFRS 16.53 Disclosure

484 documentation Schedule disclosing information related to right￾of-use assets. ifrs-full DisclosureOfRangeOfExercisePricesOfOutsta ndingShareOptionsAbstract label Disclosure of range of exercise prices of outstanding share options [abstract] ifrs-full DisclosureOfRangeOfExercisePricesOfOutsta ndingShareOptionsExplanatory Text block label Disclosure of range of exercise prices of outstanding share options [text block] IFRS 2.45 d Disclosure documentation The disclosure of the range of exercise prices for outstanding share options. ifrs-full DisclosureOfRangeOfExercisePricesOfOutsta ndingShareOptionsLineItems Line items label Disclosure of range of exercise prices of outstanding share options [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfRangeOfExercisePricesOfOutsta ndingShareOptionsTable Table label Disclosure of range of exercise prices of outstanding share options [table] IFRS 2.45 d Disclosure documentation Schedule disclosing information related to the range of exercise prices of outstanding share options. ifrs-full DisclosureOfRangeOfPaymentDueDatesOfFi nancialLiabilitiesThatArePartOfSupplierFinanc eArrangementsAbstract label Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [abstract] ifrs-full DisclosureOfRangeOfPaymentDueDatesOfFi nancialLiabilitiesThatArePartOfSupplierFinanc eArrangementsExplanatory Text block label Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [text block] IAS 7.44H b (iii) Disclosu re documentation The disclosure of the range of payment due dates of financial liabilities that are part of a supplier finance arrangement. ifrs-full DisclosureOfRangeOfPaymentDueDatesOfFi nancialLiabilitiesThatArePartOfSupplierFinanc eArrangementsLineItems Line items label Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [line items]

485 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfRangeOfPaymentDueDatesOfFi nancialLiabilitiesThatArePartOfSupplierFinanc eArrangementsTable Table label Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [table] IAS 7.44H b (iii) Disclosu re documentation Schedule disclosing the range of payment due dates of financial liabilities part of supplier finance arrangement. ifrs-full DisclosureOfRankingAndAmountsOfPotential LossesInStructuredEntitiesBorneByPartiesWh oseInterestsRankLowerThanEntitysInterestsE xplanatory Text block label Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests [text block] IFRS 12.B26 d Example documentation The disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests in the structured entities. ifrs-full DisclosureOfReclassificationOfFinancialAsset sAbstract label Disclosure of reclassification of financial assets [abstract] ifrs-full DisclosureOfReclassificationOfFinancialAsset sExplanatory Text block label Disclosure of reclassification of financial assets [text block] IFRS 7.12B Disclosure documentation The disclosure of information about the reclassification of financial assets. [Refer: Financial assets] ifrs-full DisclosureOfReclassificationOfFinancialAsset sLineItems Line items label Disclosure of reclassification of financial assets [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfReclassificationOfFinancialAsset sTable Table label Disclosure of reclassification of financial assets [table] IFRS 7.12B Disclosure

486 documentation Schedule disclosing information related to the reclassification of financial assets. ifrs-full DisclosureOfReclassificationOfFinancialInstru mentsExplanatory Text block label Disclosure of reclassification of financial instruments [text block] IAS 1.10 e Common practice documentation The disclosure of the reclassification of financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full DisclosureOfReclassificationsOrChangesInPr esentationAbstract label Disclosure of reclassifications or changes in presentation [abstract] ifrs-full DisclosureOfReclassificationsOrChangesInPr esentationExplanatory Text block label Disclosure of reclassifications or changes in presentation [text block] IAS 1.41 Disclosure documentation The disclosure of reclassifications or changes in the presentation of items in the financial statements. ifrs-full DisclosureOfReclassificationsOrChangesInPr esentationLineItems Line items label Disclosure of reclassifications or changes in presentation [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfReclassificationsOrChangesInPr esentationTable Table label Disclosure of reclassifications or changes in presentation [table] IAS 1.41 Disclosure documentation Schedule disclosing information related to reclassifications or changes in presentation. ifrs-full DisclosureOfReconciliationBetweenInvestmen tDerecognisedAndAssetsAndLiabilitiesRecog nisedTransitionFromAccountingForInvestment AtCostOrInAccordanceWithIFRS9ToAccounti ngForAssetsAndLiabilitiesExplanatory Text block label Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block] IFRS 11.C12 b Disclosur e

487 documentation The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities. ifrs-full DisclosureOfReconciliationBetweenInvestmen tDerecognisedAndAssetsAndLiabilitiesRecog nisedTransitionFromEquityMethodToAccounti ngForAssetsAndLiabilitiesExplanatory Text block label Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block] IFRS 11.C10 Disclosure documentation The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities. ifrs-full DisclosureOfReconciliationOfChangesInAsset sForInsuranceAcquisitionCashFlowsExplanat ory Text block label Disclosure of reconciliation of changes in assets for insurance acquisition cash flows [text block] IFRS 17.105A Disclosure documentation The disclosure of the reconciliation of changes in assets for insurance acquisition cash flows recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. ifrs-full DisclosureOfReconciliationOfChangesInBiolo gicalAssetsAbstract label Disclosure of reconciliation of changes in biological assets [abstract] ifrs-full DisclosureOfReconciliationOfChangesInBiolo gicalAssetsExplanatory Text block label Disclosure of reconciliation of changes in biological assets [text block] IAS 41.50 Disclosure documentation The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]

488 ifrs-full DisclosureOfReconciliationOfChangesInBiolo gicalAssetsLineItems Line items label Disclosure of reconciliation of changes in biological assets [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfReconciliationOfChangesInBiolo gicalAssetsTable Table label Disclosure of reconciliation of changes in biological assets [table] IAS 41.50 Disclosure documentation Schedule disclosing information related to the reconciliation of changes in biological assets. ifrs-full DisclosureOfReconciliationOfChangesInGood willAbstract label Disclosure of reconciliation of changes in goodwill [abstract] ifrs-full DisclosureOfReconciliationOfChangesInGood willExplanatory Text block label Disclosure of reconciliation of changes in goodwill [text block] IFRS 3.B67 d Disclosure documentation The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] ifrs-full DisclosureOfReconciliationOfChangesInGood willLineItems Line items label Disclosure of reconciliation of changes in goodwill [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfReconciliationOfChangesInGood willTable Table label Disclosure of reconciliation of changes in goodwill [table] IFRS 3.B67 d Disclosure documentation Schedule disclosing information related to the reconciliation of changes in goodwill. ifrs-full DisclosureOfReconciliationOfChangesInInsur anceContractsByComponentsAbstract label Disclosure of reconciliation of changes in insurance contracts by components [abstract] ifrs-full DisclosureOfReconciliationOfChangesInInsur anceContractsByComponentsExplanatory Text block label Disclosure of reconciliation of changes in insurance contracts by components [text block] IFRS 17.101 Disclosure

489 documentation The disclosure of the reconciliation of changes in insurance contracts by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [domain]] ifrs-full DisclosureOfReconciliationOfChangesInInsur anceContractsByComponentsLineItems Line items label Disclosure of reconciliation of changes in insurance contracts by components [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfReconciliationOfChangesInInsur anceContractsByComponentsTable Table label Disclosure of reconciliation of changes in insurance contracts by components [table] IFRS 17.101 Disclosure documentation Schedule disclosing information related to the reconciliation of changes in insurance contracts by components. ifrs-full DisclosureOfReconciliationOfChangesInInsur anceContractsByRemainingCoverageAndIncu rredClaimsAbstract label Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract] ifrs-full DisclosureOfReconciliationOfChangesInInsur anceContractsByRemainingCoverageAndIncu rredClaimsExplanatory Text block label Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block] IFRS 17.100 Disclosure documentation The disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [domain]] ifrs-full DisclosureOfReconciliationOfChangesInInsur anceContractsByRemainingCoverageAndIncu rredClaimsLineItems Line items label Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]

490 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfReconciliationOfChangesInInsur anceContractsByRemainingCoverageAndIncu rredClaimsTable Table label Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table] IFRS 17.100 Disclosure documentation Schedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. ifrs-full DisclosureOfReconciliationOfChangesInIntan gibleAssetsAndGoodwillAbstract label Disclosure of reconciliation of changes in intangible assets and goodwill [abstract] ifrs-full DisclosureOfReconciliationOfChangesInIntan gibleAssetsAndGoodwillExplanatory Text block label Disclosure of reconciliation of changes in intangible assets and goodwill [text block] IAS 38.118 Common practice documentation The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] ifrs-full DisclosureOfReconciliationOfChangesInIntan gibleAssetsAndGoodwillLineItems Line items label Disclosure of reconciliation of changes in intangible assets and goodwill [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfReconciliationOfChangesInIntan gibleAssetsAndGoodwillTable Table label Disclosure of reconciliation of changes in intangible assets and goodwill [table] IAS 38.118 Common practice documentation Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.

491 ifrs-full DisclosureOfReconciliationOfChangesInLoss AllowanceAndExplanationOfChangesInGross CarryingAmountForFinancialInstrumentsAbstr act label Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract] ifrs-full DisclosureOfReconciliationOfChangesInLoss AllowanceAndExplanationOfChangesInGross CarryingAmountForFinancialInstrumentsExpla natory Text block label Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block] IFRS 7.35H Disclosure, IFRS 7.35I Disclosure documentation The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]] ifrs-full DisclosureOfReconciliationOfChangesInLoss AllowanceAndExplanationOfChangesInGross CarryingAmountForFinancialInstrumentsLineIt ems Line items label Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

492 ifrs-full DisclosureOfReconciliationOfChangesInLoss AllowanceAndExplanationOfChangesInGross CarryingAmountForFinancialInstrumentsTable Table label Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table] IFRS 7.35H Disclosure, IFRS 7.35I Disclosure documentation Schedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. ifrs-full DisclosureOfReconciliationOfChangesInPrope rtyPlantAndEquipmentIncludingRightofuseAss etsAbstract label Disclosure of reconciliation of changes in property, plant and equipment, including right-of￾use assets [abstract] ifrs-full DisclosureOfReconciliationOfChangesInPrope rtyPlantAndEquipmentIncludingRightofuseAss etsExplanatory Text block label Disclosure of reconciliation of changes in property, plant and equipment, including right-of￾use assets [text block] IAS 16.73 e Common practice documentation The disclosure of the reconciliation of changes in property, plant and equipment, including right-of￾use assets. ifrs-full DisclosureOfReconciliationOfChangesInPrope rtyPlantAndEquipmentIncludingRightofuseAss etsLineItems Line items label Disclosure of reconciliation of changes in property, plant and equipment, including right-of￾use assets [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfReconciliationOfChangesInPrope rtyPlantAndEquipmentIncludingRightofuseAss etsTable Table label Disclosure of reconciliation of changes in property, plant and equipment, including right-of￾use assets [table] IAS 16.73 e Common practice documentation Schedule disclosing the reconciliation of changes in property, plant and equipment, including right￾of-use assets.

493 ifrs-full DisclosureOfReconciliationOfFinancialAssets SubjectToOffsettingEnforceableMasterNetting ArrangementsOrSimilarAgreementsToIndividu alLineItemsInStatementOfFinancialPositionEx planatory Text block label Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block] IFRS 7.B46 Disclosure documentation The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets] ifrs-full DisclosureOfReconciliationOfFinancialLiabiliti esSubjectToOffsettingEnforceableMasterNetti ngArrangementsOrSimilarAgreementsToIndivi dualLineItemsInStatementOfFinancialPosition Explanatory Text block label Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block] IFRS 7.B46 Disclosure documentation The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities] ifrs-full DisclosureOfReconciliationOfLiabilitiesArising FromFinancingActivitiesAbstract label Disclosure of reconciliation of liabilities arising from financing activities [abstract] ifrs-full DisclosureOfReconciliationOfLiabilitiesArising FromFinancingActivitiesExplanatory Text block label Disclosure of reconciliation of liabilities arising from financing activities [text block] IAS 7.44D Example documentation The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]

494 ifrs-full DisclosureOfReconciliationOfLiabilitiesArising FromFinancingActivitiesLineItems Line items label Disclosure of reconciliation of liabilities arising from financing activities [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfReconciliationOfLiabilitiesArising FromFinancingActivitiesTable Table label Disclosure of reconciliation of liabilities arising from financing activities [table] IAS 7.44D Example documentation Schedule disclosing information related to the reconciliation of liabilities arising from financing activities. ifrs-full DisclosureOfReconciliationOfSummarisedFin ancialInformationOfAssociateAccountedForUs ingEquityMethodToCarryingAmountOfInterestI nAssociateExplanatory Text block label Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block] IFRS 12.B14 b Disclosur e documentation The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity's interest in the associate. [Refer: Carrying amount [member]; Total for all associates [member]] ifrs-full DisclosureOfReconciliationOfSummarisedFin ancialInformationOfJointVentureAccountedFor UsingEquityMethodToCarryingAmountOfInter estInJointVentureExplanatory Text block label Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block] IFRS 12.B14 b Disclosur e documentation The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity's interest in the joint venture. [Refer: Carrying amount [member]; Total for all joint ventures [member]]

495 ifrs-full DisclosureOfRedemptionProhibitionTransferB etweenFinancialLiabilitiesAndEquityExplanato ry Text block label Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block] IFRIC 2 - Disclosure Disc losure documentation The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity. ifrs-full DisclosureOfRedesignatedFinancialAssetsAn dLiabilitiesAbstract label Disclosure of redesignated financial assets and liabilities [abstract] ifrs-full DisclosureOfRedesignatedFinancialAssetsAn dLiabilitiesExplanatory Text block label Disclosure of redesignated financial assets and liabilities [text block] IFRS 1.29 Disclosure documentation The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]] ifrs-full DisclosureOfRedesignatedFinancialAssetsAn dLiabilitiesLineItems Line items label Disclosure of redesignated financial assets and liabilities [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfRedesignatedFinancialAssetsAn dLiabilitiesTable Table label Disclosure of redesignated financial assets and liabilities [table] IFRS 1.29 Disclosure documentation Schedule disclosing information related to redesignated financial assets and liabilities. ifrs-full DisclosureOfRedesignationOfFinancialAssets AtDateOfInitialApplicationOfIFRS17Abstract label Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract] ifrs-full DisclosureOfRedesignationOfFinancialAssets AtDateOfInitialApplicationOfIFRS17Explanato ry Text block label Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block] IFRS 17.C32 Disclosure documentation The disclosure of redesignation of financial assets at the date of initial application of IFRS 17.

496 ifrs-full DisclosureOfRedesignationOfFinancialAssets AtDateOfInitialApplicationOfIFRS17LineItems Line items label Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfRedesignationOfFinancialAssets AtDateOfInitialApplicationOfIFRS17Table Table label Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [table] IFRS 17.C32 Disclosure documentation Schedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17. ifrs-full DisclosureOfRegulatoryDeferralAccountsExpl anatory Text block label Disclosure of regulatory deferral accounts [text block] IFRS 14 - Presentation D isclosure, IFRS 14 - Disclosure Dis closure documentation The entire disclosure for regulatory deferral accounts. ifrs-full DisclosureOfReimbursementRightsAbstract label Disclosure of reimbursement rights [abstract] ifrs-full DisclosureOfReimbursementRightsExplanator y Text block label Disclosure of reimbursement rights [text block] IAS 19.140 b Disclosure documentation The disclosure of reimbursement rights related to defined benefit obligations. [Refer: Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full DisclosureOfReimbursementRightsLineItems Line items label Disclosure of reimbursement rights [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfReimbursementRightsTable Table label Disclosure of reimbursement rights [table] IAS 19.140 b Disclosure documentation Schedule disclosing information related to reimbursement rights.

497 ifrs-full DisclosureOfReinsuranceExplanatory Text block label Disclosure of reinsurance [text block] IAS 1.10 e Common practice documentation The disclosure of reinsurance. ifrs-full DisclosureOfRelatedPartyExplanatory Text block label Disclosure of related party [text block] IAS 24 - Disclosures Disc losure documentation The entire disclosure for related parties. ifrs-full DisclosureOfRepurchaseAndReverseRepurch aseAgreementsExplanatory Text block label Disclosure of repurchase and reverse repurchase agreements [text block] IAS 1.10 e Common practice documentation The disclosure of repurchase and reverse repurchase agreements. ifrs-full DisclosureOfResearchAndDevelopmentExpen seExplanatory Text block label Disclosure of research and development expense [text block] IAS 1.10 e Common practice documentation The disclosure of research and development expense. [Refer: Research and development expense] ifrs-full DisclosureOfReservesAndOtherEquityInterest Explanatory Text block label Disclosure of reserves within equity [text block] IAS 1.79 b Disclosure documentation The disclosure of reserves within equity. [Refer: Other reserves [member]] ifrs-full DisclosureOfReservesWithinEquityAbstract label Disclosure of reserves within equity [abstract] ifrs-full DisclosureOfReservesWithinEquityLineItems Line items label Disclosure of reserves within equity [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfReservesWithinEquityTable Table label Disclosure of reserves within equity [table] IAS 1.79 b Disclosure documentation Schedule disclosing information related to reserves within equity. ifrs-full DisclosureOfRestrictedCashAndCashEquivale ntsExplanatory Text block label Disclosure of restricted cash and cash equivalents [text block] IAS 1.10 e Common practice documentation The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

498 ifrs-full DisclosureOfRevenueExplanatory Text block label Disclosure of revenue [text block] IAS 1.10 e Common practice documentation The entire disclosure for revenue. ifrs-full DisclosureOfRevenueFromContractsWithCust omersExplanatory Text block label Disclosure of revenue from contracts with customers [text block] IFRS 15 - Presentation D isclosure, IFRS 15 - Disclosure Dis closure documentation The entire disclosure for revenue from contracts with customers. ifrs-full DisclosureOfRiskManagementStrategyRelate dToHedgeAccountingAbstract label Disclosure of risk management strategy related to hedge accounting [abstract] ifrs-full DisclosureOfRiskManagementStrategyRelate dToHedgeAccountingExplanatory Text block label Disclosure of risk management strategy related to hedge accounting [text block] Expired 2023-01- 01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure documentation The disclosure of risk management strategy related to hedge accounting. ifrs-full DisclosureOfRiskManagementStrategyRelate dToHedgeAccountingLineItems Line items label Disclosure of risk management strategy related to hedge accounting [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfRiskManagementStrategyRelate dToHedgeAccountingTable Table label Disclosure of risk management strategy related to hedge accounting [table] Expired 2023-01- 01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure documentation Schedule disclosing information related to the risk management strategy in relation to hedge accounting. ifrs-full DisclosureOfRisksToWhichEntityIsExposedW henCurrencyIsNotExchangeableAbstract label Disclosure of risks to which entity is exposed when currency is not exchangeable [abstract] ifrs-full DisclosureOfRisksToWhichEntityIsExposedW henCurrencyIsNotExchangeableExplanatory Text block label Disclosure of risks to which entity is exposed when currency is not exchangeable [text block] Effective 2025-01- 01 IAS 21.A19 f Disclosu re documentation The disclosure of information about each type of risk to which an entity is exposed when a currency is not exchangeable into another currency.

499 ifrs-full DisclosureOfRisksToWhichEntityIsExposedW henCurrencyIsNotExchangeableLineItems Line items label Disclosure of risks to which entity is exposed when currency is not exchangeable [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfRisksToWhichEntityIsExposedW henCurrencyIsNotExchangeableTable Table label Disclosure of risks to which entity is exposed when currency is not exchangeable [table] Effective 2025-01- 01 IAS 21.A19 f Disclosu re documentation Schedule disclosing each type of risk to which an entity is exposed when a currency not exchangeable into another currency. ifrs-full DisclosureOfSegmentsMajorCustomersExpla natory Text block label Disclosure of major customers [text block] IFRS 8.34 Disclosure documentation The disclosure of major customers. ifrs-full DisclosureOfSensitivityAnalysisForActuarialAs sumptionsAbstract label Disclosure of sensitivity analysis for actuarial assumptions [abstract] ifrs-full DisclosureOfSensitivityAnalysisForActuarialAs sumptionsExplanatory Text block label Disclosure of sensitivity analysis for actuarial assumptions [text block] IAS 19.145 Disclosure documentation The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] ifrs-full DisclosureOfSensitivityAnalysisForActuarialAs sumptionsLineItems Line items label Disclosure of sensitivity analysis for actuarial assumptions [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfSensitivityAnalysisForActuarialAs sumptionsTable Table label Disclosure of sensitivity analysis for actuarial assumptions [table] IAS 19.145 Disclosure

500 documentation Schedule disclosing information related to the sensitivity analysis for actuarial assumptions. ifrs-full DisclosureOfSensitivityAnalysisOfFairValueM easurementToChangesInUnobservableInputs AssetsAbstract label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract] ifrs-full DisclosureOfSensitivityAnalysisOfFairValueM easurementToChangesInUnobservableInputs AssetsExplanatory Text block label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block] IFRS 13.93 h Disclosure documentation The disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs. ifrs-full DisclosureOfSensitivityAnalysisOfFairValueM easurementToChangesInUnobservableInputs AssetsLineItems Line items label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfSensitivityAnalysisOfFairValueM easurementToChangesInUnobservableInputs AssetsTable Table label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table] IFRS 13.93 h Disclosure documentation Schedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs. ifrs-full DisclosureOfSensitivityAnalysisOfFairValueM easurementToChangesInUnobservableInputs EntitysOwnEquityInstrumentsAbstract label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [abstract] ifrs-full DisclosureOfSensitivityAnalysisOfFairValueM easurementToChangesInUnobservableInputs EntitysOwnEquityInstrumentsExplanatory Text block label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [text block] IFRS 13.93 h Disclosure

501 documentation The disclosure of the sensitivity analysis of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs. ifrs-full DisclosureOfSensitivityAnalysisOfFairValueM easurementToChangesInUnobservableInputs EntitysOwnEquityInstrumentsLineItems Line items label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfSensitivityAnalysisOfFairValueM easurementToChangesInUnobservableInputs EntitysOwnEquityInstrumentsTable Table label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [table] IFRS 13.93 h Disclosure documentation Schedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs. ifrs-full DisclosureOfSensitivityAnalysisOfFairValueM easurementToChangesInUnobservableInputs LiabilitiesAbstract label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract] ifrs-full DisclosureOfSensitivityAnalysisOfFairValueM easurementToChangesInUnobservableInputs LiabilitiesExplanatory Text block label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block] IFRS 13.93 h Disclosure documentation The disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs. ifrs-full DisclosureOfSensitivityAnalysisOfFairValueM easurementToChangesInUnobservableInputs LiabilitiesLineItems Line items label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]

502 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfSensitivityAnalysisOfFairValueM easurementToChangesInUnobservableInputs LiabilitiesTable Table label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table] IFRS 13.93 h Disclosure documentation Schedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs. ifrs-full DisclosureOfSensitivityAnalysisOtherThanSpe cifiedInParagraph128aOfIFRS17Explanatory Text block label Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block] IFRS 17.129 Disclosure documentation The disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17. ifrs-full DisclosureOfSensitivityAnalysisToChangesIn RiskExposuresThatAriseFromContractsWithin ScopeOfIFRS17Abstract label Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [abstract] ifrs-full DisclosureOfSensitivityAnalysisToChangesIn RiskExposuresThatAriseFromContractsWithin ScopeOfIFRS17Explanatory Text block label Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [text block] IFRS 17.128 a Disclosur e documentation The disclosure of the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. ifrs-full DisclosureOfSensitivityAnalysisToChangesIn RiskExposuresThatAriseFromContractsWithin ScopeOfIFRS17LineItems Line items label Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

503 ifrs-full DisclosureOfSensitivityAnalysisToChangesIn RiskExposuresThatAriseFromContractsWithin ScopeOfIFRS17Table Table label Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [table] IFRS 17.128 a Disclosur e documentation Schedule disclosing information related to the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. ifrs-full DisclosureOfServiceConcessionArrangement sAbstract label Disclosure of detailed information about service concession arrangements [abstract] ifrs-full DisclosureOfServiceConcessionArrangement sExplanatory Text block label Disclosure of service concession arrangements [text block] SIC 29 - Consensus Disc losure documentation The entire disclosure for service concession arrangements. ifrs-full DisclosureOfServiceConcessionArrangement sLineItems Line items label Disclosure of detailed information about service concession arrangements [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfServiceConcessionArrangement sTable Table label Disclosure of detailed information about service concession arrangements [table] SIC 29.6 Disclosure documentation Schedule disclosing information related to details of service concession arrangements. ifrs-full DisclosureOfSharebasedPaymentArrangeme ntsExplanatory Text block label Disclosure of share-based payment arrangements [text block] IFRS 2.44 Disclosure documentation The entire disclosure for share-based payment arrangements. ifrs-full DisclosureOfShareCapitalReservesAndOther EquityInterestExplanatory Text block label Disclosure of share capital, reserves and other equity interest [text block] IAS 1.79 Disclosure documentation The entire disclosure for share capital, reserves and other equity interest. ifrs-full DisclosureOfSignificantAdjustmentsToValuati onObtainedExplanatory Text block label Disclosure of significant adjustments to valuation obtained [text block] IAS 40.77 Disclosure

504 documentation The disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property] ifrs-full DisclosureOfSignificantInterestRateBenchmar ksToWhichEntitysHedgingRelationshipsAreEx posedExplanatory Text block label Disclosure of significant interest rate benchmarks to which entity's hedging relationships are exposed [text block] IFRS 7.24H a Disclosure documentation The disclosure of significant interest rate benchmarks to which the entity's hedging relationships are exposed. ifrs-full DisclosureOfSignificantInvestmentsInAssociat esAbstract label Disclosure of associates [abstract] ifrs-full DisclosureOfSignificantInvestmentsInAssociat esExplanatory Text block label Disclosure of associates [text block] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, documentation IFRS 12.B4 d Disclosure The disclosure of associates. [Refer: Total for all associates [member]] ifrs-full DisclosureOfSignificantInvestmentsInAssociat esLineItems Line items label Disclosure of associates [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfSignificantInvestmentsInAssociat esTable Table label Disclosure of associates [table] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, documentation IFRS 12.B4 d Disclosure Schedule disclosing information related to associates. ifrs-full DisclosureOfSignificantInvestmentsInSubsidia riesAbstract label Disclosure of subsidiaries [abstract] ifrs-full DisclosureOfSignificantInvestmentsInSubsidia riesExplanatory Text block label Disclosure of subsidiaries [text block] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, documentation IFRS 12.B4 a Disclosure The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full Line items label Disclosure of subsidiaries [line items]

505 DisclosureOfSignificantInvestmentsInSubsidia riesLineItems documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfSignificantInvestmentsInSubsidia riesTable Table label Disclosure of subsidiaries [table] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, documentation IFRS 12.B4 a Disclosure Schedule disclosing information related to subsidiaries. ifrs-full DisclosureOfSignificantJudgementsAndAssu mptionsMadeInRelationToInterestsInOtherEnt itiesExplanatory Text block label Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block] IFRS 12.7 Disclosure documentation The disclosure of significant judgements and assumptions made in relation to interests in other entities. ifrs-full DisclosureOfSignificantJudgementsAndChang esInJudgementsMadeInApplyingIFRS17Expla natory Text block label Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block] IFRS 17.117 Disclosure documentation The disclosure of the significant judgements and changes in judgements made in applying IFRS 17. Specifically, an entity shall disclose the inputs, assumptions and estimation techniques used. ifrs-full DisclosureOfSignificantUnobservableInputsUs edInFairValueMeasurementOfAssetsAbstract label Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract] ifrs-full DisclosureOfSignificantUnobservableInputsUs edInFairValueMeasurementOfAssetsExplanat ory Text block label Disclosure of significant unobservable inputs used in fair value measurement of assets [text block] IFRS 13.93 d Disclosure documentation The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets.

506 ifrs-full DisclosureOfSignificantUnobservableInputsUs edInFairValueMeasurementOfAssetsLineItem s Line items label Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfSignificantUnobservableInputsUs edInFairValueMeasurementOfAssetsTable Table label Disclosure of significant unobservable inputs used in fair value measurement of assets [table] IFRS 13.93 d Disclosure documentation Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets. ifrs-full DisclosureOfSignificantUnobservableInputsUs edInFairValueMeasurementOfEquityAbstract label Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract] ifrs-full DisclosureOfSignificantUnobservableInputsUs edInFairValueMeasurementOfEquityExplanat ory Text block label Disclosure of significant unobservable inputs used in fair value measurement of equity [text block] IFRS 13.93 d Disclosure documentation The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]] ifrs-full DisclosureOfSignificantUnobservableInputsUs edInFairValueMeasurementOfEquityLineItems Line items label Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]

507 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfSignificantUnobservableInputsUs edInFairValueMeasurementOfEquityTable Table label Disclosure of significant unobservable inputs used in fair value measurement of equity [table] IFRS 13.93 d Disclosure documentation Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity. ifrs-full DisclosureOfSignificantUnobservableInputsUs edInFairValueMeasurementOfLiabilitiesAbstra ct label Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract] ifrs-full DisclosureOfSignificantUnobservableInputsUs edInFairValueMeasurementOfLiabilitiesExpla natory Text block label Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block] IFRS 13.93 d Disclosure documentation The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities. ifrs-full DisclosureOfSignificantUnobservableInputsUs edInFairValueMeasurementOfLiabilitiesLineIte ms Line items label Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfSignificantUnobservableInputsUs edInFairValueMeasurementOfLiabilitiesTable Table label Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table] IFRS 13.93 d Disclosure

508 documentation Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities. ifrs-full DisclosureOfStatementThatInformationIsNotK nownOrReasonablyEstimableAndEntitysProgr essInAssessingExposureToPillarTwoIncomeT axesExplanatory Text block label Disclosure of statement that information is not known or reasonably estimable and entity's progress in assessing exposure to Pillar Two income taxes [text block] IAS 12.88D Disclosure documentation The disclosure of the statement that information about the entity’s exposure to Pillar Two income taxes is not known or reasonably estimable and information about the entity’s progress in assessing its exposure. ifrs-full DisclosureOfSubordinatedLiabilitiesExplanato ry Text block label Disclosure of subordinated liabilities [text block] IAS 1.10 e Common practice documentation The disclosure of subordinated liabilities. [Refer: Subordinated liabilities] ifrs-full DisclosureOfSummarisedFinancialInformation AboutForeignOperationAbstract label Disclosure of summarised financial information about foreign operation [abstract] ifrs-full DisclosureOfSummarisedFinancialInformation AboutForeignOperationExplanatory Text block label Disclosure of summarised financial information about foreign operation [text block] Effective 2025-01- 01 IAS 21.A20 b Disclos ure documentation The disclosure of summarised financial information about a foreign operation whose functional currency is not exchangeable into the presentation currency, or when the presentation currency is not exchangeable into a foreign operation’s functional currency. ifrs-full DisclosureOfSummarisedFinancialInformation AboutForeignOperationLineItems Line items label Disclosure of summarised financial information about foreign operation [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

509 ifrs-full DisclosureOfSummarisedFinancialInformation AboutForeignOperationTable Table label Disclosure of summarised financial information about foreign operation [table] Effective 2025-01- 01 IAS 21.A20 b Disclos ure documentation Schedule disclosing summarised financial information about a foreign operation whose functional currency is not exchangeable into the presentation currency. ifrs-full DisclosureOfTaxReceivablesAndPayablesExp lanatory Text block label Disclosure of tax receivables and payables [text block] IAS 1.10 e Common practice documentation The disclosure of tax receivables and payables. ifrs-full DisclosureOfTemporaryDifferenceUnusedTax LossesAndUnusedTaxCreditsAbstract label Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] ifrs-full DisclosureOfTemporaryDifferenceUnusedTax LossesAndUnusedTaxCreditsExplanatory Text block label Disclosure of temporary difference, unused tax losses and unused tax credits [text block] IAS 12.81 g Disclosure documentation The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] ifrs-full DisclosureOfTemporaryDifferenceUnusedTax LossesAndUnusedTaxCreditsLineItems Line items label Disclosure of temporary difference, unused tax losses and unused tax credits [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfTemporaryDifferenceUnusedTax LossesAndUnusedTaxCreditsTable Table label Disclosure of temporary difference, unused tax losses and unused tax credits [table] IAS 12.81 g Disclosure documentation Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits. ifrs-full DisclosureOfTermsAndConditionsOfSharebas edPaymentArrangementAbstract label Disclosure of terms and conditions of share￾based payment arrangement [abstract]

510 ifrs-full DisclosureOfTermsAndConditionsOfSharebas edPaymentArrangementExplanatory Text block label Disclosure of terms and conditions of share￾based payment arrangement [text block] IFRS 2.45 Disclosure documentation The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Types of share-based payment arrangements [domain]] ifrs-full DisclosureOfTermsAndConditionsOfSharebas edPaymentArrangementLineItems Line items label Disclosure of terms and conditions of share￾based payment arrangement [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfTermsAndConditionsOfSharebas edPaymentArrangementTable Table label Disclosure of terms and conditions of share￾based payment arrangement [table] IFRS 2.45 Disclosure documentation Schedule disclosing information related to terms and conditions of share-based payment arrangements. ifrs-full DisclosureOfTermsAndConditionsOfSupplierF inanceArrangementsExplanatory Text block label Disclosure of terms and conditions of supplier finance arrangements [text block] IAS 7.44H a Disclosure documentation The disclosure of the terms and conditions of supplier finance arrangements (for example, extended payment terms and security or guarantees provided). ifrs-full DisclosureOfTradeAndOtherPayablesExplana tory Text block label Disclosure of trade and other payables [text block] IAS 1.10 e Common practice documentation The disclosure of trade and other payables. [Refer: Trade and other payables] ifrs-full DisclosureOfTradeAndOtherReceivablesExpl anatory Text block label Disclosure of trade and other receivables [text block] IAS 1.10 e Common practice documentation The disclosure of trade and other receivables. [Refer: Trade and other receivables] ifrs-full DisclosureOfTradingIncomeExpenseExplanat ory Text block label Disclosure of trading income (expense) [text block] IAS 1.10 e Common practice

511 documentation The disclosure of trading income (expense). [Refer: Trading income (expense)] ifrs-full DisclosureOfTransactionPriceAllocatedToRe mainingPerformanceObligationsAbstract label Disclosure of transaction price allocated to remaining performance obligations [abstract] ifrs-full DisclosureOfTransactionPriceAllocatedToRe mainingPerformanceObligationsExplanatory Text block label Disclosure of transaction price allocated to remaining performance obligations [text block] IFRS 15.120 b (i) Disclos ure documentation The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers. ifrs-full DisclosureOfTransactionPriceAllocatedToRe mainingPerformanceObligationsLineItems Line items label Disclosure of transaction price allocated to remaining performance obligations [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfTransactionPriceAllocatedToRe mainingPerformanceObligationsTable Table label Disclosure of transaction price allocated to remaining performance obligations [table] IFRS 15.120 b (i) Disclos ure documentation Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers. ifrs-full DisclosureOfTransactionsBetweenRelatedPar tiesAbstract label Disclosure of transactions between related parties [abstract] ifrs-full DisclosureOfTransactionsBetweenRelatedPar tiesExplanatory Text block label Disclosure of transactions between related parties [text block] IAS 24.18 Disclosure documentation The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]] ifrs-full DisclosureOfTransactionsBetweenRelatedPar tiesLineItems Line items label Disclosure of transactions between related parties [line items]

512 documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfTransactionsBetweenRelatedPar tiesTable Table label Disclosure of transactions between related parties [table] IAS 24.19 Disclosure documentation Schedule disclosing information related to transactions between related parties. ifrs-full DisclosureOfTransactionsRecognisedSeparat elyFromAcquisitionOfAssetsAndAssumptionO fLiabilitiesInBusinessCombinationAbstract label Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract] ifrs-full DisclosureOfTransactionsRecognisedSeparat elyFromAcquisitionOfAssetsAndAssumptionO fLiabilitiesInBusinessCombinationExplanatory Text block label Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block] IFRS 3.B64 l Disclosure documentation The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]] ifrs-full DisclosureOfTransactionsRecognisedSeparat elyFromAcquisitionOfAssetsAndAssumptionO fLiabilitiesInBusinessCombinationLineItems Line items label Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfTransactionsRecognisedSeparat elyFromAcquisitionOfAssetsAndAssumptionO fLiabilitiesInBusinessCombinationTable Table label Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table] IFRS 3.B64 l Disclosure

513 documentation Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. ifrs-full DisclosureOfTransfersOfFinancialAssetsExpla natory Text block label Disclosure of transfers of financial assets [text block] IFRS 7 - Transfers of financial assets Disclosure documentation The disclosure of transfers of financial assets. [Refer: Financial assets] ifrs-full DisclosureOfTreasurySharesExplanatory Text block label Disclosure of treasury shares [text block] IAS 1.10 e Common practice documentation The disclosure of treasury shares. [Refer: Treasury shares] ifrs-full DisclosureOfTypeAndEffectOfNoncashChang esToFinancialLiabilitiesThatArePartOfSupplier FinanceArrangementsExplanatory Text block label Disclosure of type and effect of non-cash changes to financial liabilities that are part of supplier finance arrangements [text block] IAS 7.44H c Disclosure documentation The disclosure of the type and effect of non-cash changes in the carrying amounts of financial liabilities that are part of supplier finance arrangements. ifrs-full DisclosureOfUnconsolidatedStructuredEntities Abstract label Disclosure of unconsolidated structured entities [abstract] ifrs-full DisclosureOfUnconsolidatedStructuredEntities Explanatory Text block label Disclosure of unconsolidated structured entities [text block] IFRS 12.B4 e Disclosure documentation The disclosure of unconsolidated structured entities. [Refer: Total for all unconsolidated structured entities [member]] ifrs-full DisclosureOfUnconsolidatedStructuredEntities LineItems Line items label Disclosure of unconsolidated structured entities [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfUnconsolidatedStructuredEntities Table Table label Disclosure of unconsolidated structured entities [table] IFRS 12.B4 e Disclosure documentation Schedule disclosing information related to unconsolidated structured entities.

514 ifrs-full DisclosureOfVoluntaryChangeInAccountingPo licyAbstract label Disclosure of voluntary change in accounting policy [abstract] ifrs-full DisclosureOfVoluntaryChangeInAccountingPo licyLineItems Line items label Disclosure of voluntary change in accounting policy [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfVoluntaryChangeInAccountingPo licyTable Table label Disclosure of voluntary change in accounting policy [table] IAS 8.29 Disclosure documentation Schedule disclosing information related to a voluntary change in accounting policy. ifrs-full DisclosureOfYieldCurveUsedToDiscountCash FlowsThatDoNotVaryBasedOnReturnsOnUnd erlyingItemsAbstract label Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract] ifrs-full DisclosureOfYieldCurveUsedToDiscountCash FlowsThatDoNotVaryBasedOnReturnsOnUnd erlyingItemsExplanatory Text block label Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block] IFRS 17.120 Disclosure documentation The disclosure of the yield curve used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. ifrs-full DisclosureOfYieldCurveUsedToDiscountCash FlowsThatDoNotVaryBasedOnReturnsOnUnd erlyingItemsLineItems Line items label Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full DisclosureOfYieldCurveUsedToDiscountCash FlowsThatDoNotVaryBasedOnReturnsOnUnd erlyingItemsTable Table label Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table] IFRS 17.120 Disclosure

515 documentation Schedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items. ifrs-full DisclosureThatRelatedPartyTransactionsWer eMadeOnTermsEquivalentToThoseThatPreva ilInArmsLengthTransactions Text label Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions IAS 24.23 Disclosure documentation The disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions, made only if such terms can be substantiated. ifrs-full DisclosureWhetherLoansPayableInDefaultRe mediedOrTermsOfLoansPayableRenegotiate dBeforeAuthorisationForIssueOfFinancialStat ements Text label Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue IFRS 7.18 c Disclosure documentation The explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue. ifrs-full DiscontinuedOperationsMember Member label Discontinued operations [member] IFRS 5 - Presentation and documentation disclosure Disclosure This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Total for all subsidiaries [member]]

516 ifrs-full DiscountedCashFlowMember Member label Discounted cash flow [member] IFRS 13.B11 a Example, IFRS 13.IE63 Example documentation This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]] ifrs-full DiscountedUnguaranteedResidualValueOfAss etsSubjectToFinanceLease Montetary, instant, debit label Discounted unguaranteed residual value of assets subject to finance lease IFRS 16.94 Disclosure documentation The amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. ifrs-full DiscountRateMeasurementInputMember Member label Discount rate, measurement input [member] IFRS 13.93 d Common practice documentation This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation. ifrs-full DiscountRateUsedInCurrentMeasurementOfF airValueLessCostsOfDisposal Percent label Discount rate used in current measurement of fair value less costs of disposal IAS 36.130 f (iii) Disclosu re documentation The discount rate used in the current measurement of fair value less costs of disposal.

517 ifrs-full DiscountRateUsedInPreviousMeasurementOf FairValueLessCostsOfDisposal Percent label Discount rate used in previous measurement of fair value less costs of disposal IAS 36.130 f (iii) Disclosu re documentation The discount rate used in the previous measurement of fair value less costs of disposal. ifrs-full DiscountRateUsedToReflectTimeValueOfMon eyRegulatoryDeferralAccountBalances Percent label Discount rate used to reflect time value of money, regulatory deferral account balances IFRS 14.33 b Disclosure documentation The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]] ifrs-full DiscussionOfImpactThatInitialApplicationOfIF RSIsExpectedToHaveOnFinancialStatements Text label Discussion of impact that initial application of new IFRS is expected to have on financial statements IAS 8.31 e (i) Example documentation The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements. ifrs-full DisposalGroupsClassifiedAsHeldForSaleMem ber Member label Disposal groups classified as held for sale [member] IFRS 5 - Presentation and disclosure Disclosure, IFRS 5.38 Common practice documentation This member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction. ifrs-full DisposalOfMajorSubsidiaryMember Member label Disposal of major subsidiary [member] IAS 10.22 a Example documentation This member stands for the disposal of a major subsidiary. [Refer: Total for all subsidiaries [member]] ifrs-full DisposalsAndRetirementsIntangibleAssetsAn dGoodwill (Monetary), duration, credit label Disposals and retirements, intangible assets and goodwill IAS 38.118 e Common practice negatedTotalLabel Total disposals and retirements, intangible assets and goodwill

518 documentation The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill] ifrs-full DisposalsAndRetirementsIntangibleAssetsAn dGoodwillAbstract label Disposals and retirements, intangible assets and goodwill [abstract] ifrs-full DisposalsAndRetirementsIntangibleAssetsOth erThanGoodwill (Monetary), duration, credit label Disposals and retirements, intangible assets other than goodwill IAS 38.118 e Common practice negatedTotalLabel Total disposals and retirements, intangible assets other than goodwill documentation The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill] ifrs-full DisposalsAndRetirementsIntangibleAssetsOth erThanGoodwillAbstract label Disposals and retirements, intangible assets other than goodwill [abstract] ifrs-full DisposalsAndRetirementsPropertyPlantAndE quipment (Monetary), duration, credit label Disposals and retirements, property, plant and equipment IAS 16.73 e Common practice negatedTotalLabel Total disposals and retirements, property, plant and equipment documentation The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] ifrs-full DisposalsAndRetirementsPropertyPlantAndE quipmentAbstract label Disposals and retirements, property, plant and equipment [abstract] ifrs-full DisposalsAndRetirementsPropertyPlantAndE quipmentIncludingRightofuseAssets (Monetary), duration, credit label Disposals and retirements, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice negatedTotalLabel Total disposals and retirements, property, plant and equipment including right-of-use assets

519 documentation The decrease in property, plant and equipment including right-of-use assets resulting from disposals and retirements. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full DisposalsAndRetirementsPropertyPlantAndE quipmentIncludingRightofuseAssetsAbstract label Disposals and retirements, property, plant and equipment, including right-of-use assets [abstract] ifrs-full DisposalsAndRetirementsRightofuseAssets (Monetary), duration, credit label Disposals and retirements, right-of-use assets IAS 16.73 e Common practice negatedTotalLabel Total disposals and retirements, right-of-use assets documentation The decrease in right-of-use assets resulting from disposals and retirements. [Refer: Right-of-use assets] ifrs-full DisposalsAndRetirementsRightofuseAssetsAb stract label Disposals and retirements, right-of-use assets [abstract] ifrs-full DisposalsBiologicalAssets (Monetary), duration, credit label Disposals, biological assets IAS 41.50 c Disclosure negatedLabel Disposals, biological assets documentation The decrease in biological assets resulting from disposals. [Refer: Biological assets] ifrs-full DisposalsIntangibleAssetsAndGoodwill (Monetary), duration, credit label Disposals, intangible assets and goodwill IAS 38.118 e (ii) Commo n practice negatedLabel Disposals, intangible assets and goodwill documentation The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill] ifrs-full DisposalsIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit label Disposals, intangible assets other than goodwill IAS 38.118 e (ii) Disclosu re negatedLabel Disposals, intangible assets other than goodwill

520 documentation The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill] ifrs-full DisposalsInvestmentProperty (Monetary), duration, credit label Disposals, investment property IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosur e negatedLabel Disposals, investment property documentation The decrease in investment property resulting from disposals. [Refer: Investment property] ifrs-full DisposalsPropertyPlantAndEquipment (Monetary), duration, credit label Disposals, property, plant and equipment IAS 16.73 e (ii) Disclosur e negatedLabel Disposals, property, plant and equipment documentation The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] ifrs-full DisposalsPropertyPlantAndEquipmentIncludin gRightofuseAssets (Monetary), duration, credit label Disposals, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice negatedLabel Disposals, property, plant and equipment including right-of-use assets documentation The decrease in property, plant and equipment including right-of-use assets resulting from disposals. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full DisposalsRightofuseAssets (Monetary), duration, credit label Disposals, right-of-use assets IAS 16.73 e Common negatedLabel Disposals, right-of-use assets practice documentation The decrease in right-of-use assets resulting from disposals. [Refer: Right-of-use assets] ifrs-full DistributionAndAdministrativeExpense Montetary, duration, debit label Distribution and administrative expense IAS 1.85 Common practice documentation The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]

521 ifrs-full DistributionCosts (Monetary), duration, debit label Distribution costs IAS 1.103 Example, negatedLabel Distribution costs IAS 1.99 Disclosure documentation The amount of costs relating to the distribution of goods and services. ifrs-full DividendPayables Montetary, instant, credit label Dividend payables IAS 1.55 Common practice documentation The amount of dividends that the company has declared but not yet paid. ifrs-full DividendsClassifiedAsExpense Montetary, duration, debit label Dividends classified as expense IAS 32.40 Example documentation The amount of dividends classified as an expense. ifrs-full DividendsPaid (Monetary), duration, debit label Dividends recognised as distributions to owners IAS 1.107 Disclosure negatedLabel Dividends recognised as distributions to owners documentation The amount of dividends recognised as distributions to owners. ifrs-full DividendsPaidClassifiedAsFinancingActivities (Monetary), duration, credit label Dividends paid, classified as financing activities IAS 7.31 Disclosure negatedTerseLabel Dividends paid documentation The cash outflow for dividends paid by the entity, classified as financing activities. ifrs-full DividendsPaidClassifiedAsOperatingActivities (Monetary), duration, credit label Dividends paid, classified as operating activities IAS 7.31 Disclosure negatedTerseLabel Dividends paid documentation The cash outflow for dividends paid by the entity, classified as operating activities. ifrs-full DividendsPaidOrdinaryShares Montetary, duration, debit label Dividends paid, ordinary shares IAS 34.16A f Disclosure documentation The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]

522 ifrs-full DividendsPaidOrdinarySharesPerShare Per share label Dividends paid, ordinary shares per share IAS 34.16A f Disclosure documentation The amount of dividends paid per ordinary share. ifrs-full DividendsPaidOtherShares Montetary, duration, debit label Dividends paid, other shares IAS 34.16A f Disclosure documentation The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]] ifrs-full DividendsPaidOtherSharesPerShare Per share label Dividends paid, other shares per share IAS 34.16A f Disclosure documentation The amount of dividends paid per other share. ifrs-full DividendsPaidToEquityHoldersOfParentClassi fiedAsFinancingActivities Montetary, duration, credit label Dividends paid to equity holders of parent, classified as financing activities IAS 7.17 Common practice documentation The cash outflow for dividends paid to equity holders of the parent, classified as financing activities. ifrs-full DividendsPaidToNoncontrollingInterests Montetary, duration, credit label Dividends paid to non-controlling interests IFRS 12.B10 a Disclosur e documentation The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests] ifrs-full DividendsPaidToNoncontrollingInterestsClassi fiedAsFinancingActivities Montetary, duration, credit label Dividends paid to non-controlling interests, classified as financing activities IAS 7.17 Common practice documentation The cash outflow for dividends paid to non￾controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests] ifrs-full DividendsPayable Montetary, instant, credit label Dividends payable, non-cash assets distributions IFRIC 17.16 a Disclosure documentation The amount of dividends payable by means of the distribution of non-cash assets to owners. ifrs-full DividendsProposedOrDeclaredBeforeFinancia lStatementsAuthorisedForIssueButNotRecogn isedAsDistributionToOwners Montetary, duration label Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners IAS 10.13 Disclosure, IAS 1.137 a Disclosure

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

524 documentation The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time. ifrs-full DividendsProposedOrDeclaredBeforeFinancia lStatementsAuthorisedForIssueButNotRecogn isedAsDistributionToOwnersPerShare Per share label Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share IAS 1.137 a Disclosure documentation The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners. ifrs-full DividendsReceived Montetary, duration, debit label Dividends received IFRS 12.B12 a Disclosur e documentation The amount of dividends received. ifrs-full DividendsReceivedClassifiedAsInvestingActivi ties Montetary, duration, debit label Dividends received, classified as investing activities IAS 7.31 Disclosure terseLabel Dividends received documentation The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received] ifrs-full DividendsReceivedClassifiedAsOperatingActi vities Montetary, duration, debit label Dividends received, classified as operating activities IAS 7.31 Disclosure terseLabel Dividends received documentation The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received] ifrs-full DividendsReceivedFromAssociatesClassified AsInvestingActivities Montetary, duration, debit label Dividends received from associates, classified as investing activities IAS 7.16 Common practice documentation The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Total for all associates [member]; Dividends received]

525 ifrs-full DividendsReceivedFromInvestmentsAccounte dForUsingEquityMethodClassifiedAsInvesting Activities Montetary, duration, debit label Dividends received from investments accounted for using equity method, classified as investing activities IAS 7.16 Common practice documentation The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received] ifrs-full DividendsReceivedFromJointVenturesClassifi edAsInvestingActivities Montetary, duration, debit label Dividends received from joint ventures, classified as investing activities IAS 7.16 Common practice documentation The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Total for all joint ventures [member]; Dividends received] ifrs-full DividendsRecognisedAsDistributionsToNonco ntrollingInterests Montetary, duration, debit label Dividends recognised as distributions to non￾controlling interests IAS 1.106 d Common practice documentation The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests] ifrs-full DividendsRecognisedAsDistributionsToOwner sOfParent Montetary, duration, debit label Dividends recognised as distributions to owners of parent IAS 1.106 d Common practice documentation The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]] ifrs-full DividendsRecognisedAsDistributionsToOwner sOfParentRelatingToCurrentYear Montetary, duration, debit label Dividends recognised as distributions to owners of parent, relating to current year IAS 1.106 d Common practice documentation The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]] ifrs-full DividendsRecognisedAsDistributionsToOwner sOfParentRelatingToPriorYears Montetary, duration, debit label Dividends recognised as distributions to owners of parent, relating to prior years IAS 1.106 d Common practice documentation The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]

526 ifrs-full DividendsRecognisedAsDistributionsToOwner sPerShare Per share label Dividends recognised as distributions to owners per share IAS 1.107 Disclosure documentation The amount, per share, of dividends recognised as distributions to owners. ifrs-full DividendsRecognisedForInvestmentsInEquityI nstrumentsDesignatedAsMeasuredAtFairValu eThroughOtherComprehensiveIncomeDereco gnisedDuringPeriod Montetary, duration, credit label Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period IFRS 7.11A d Disclosure documentation The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] ifrs-full DividendsRecognisedForInvestmentsInEquityI nstrumentsDesignatedAsMeasuredAtFairValu eThroughOtherComprehensiveIncomeHeldAt EndOfReportingPeriod Montetary, duration, credit label Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period IFRS 7.11A d Disclosure documentation The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] ifrs-full DomicileOfEntity Text label Domicile of entity IAS 1.138 a Disclosure documentation The country of domicile of the entity. [Refer: Country of domicile [member]] ifrs-full DonationsAndSubsidiesExpense Montetary, duration, debit label Donations and subsidies expense IAS 1.112 c Common practice documentation The amount of expense arising from donations and subsidies.

527 ifrs-full EarningsLossPerInstrumentParticipatingEquit yInstrumentsOtherThanOrdinarySharesAbstra ct label Earnings (loss) per instrument, participating equity instruments other than ordinary shares [abstract] ifrs-full EarningsPerShareAbstract label Earnings per share [abstract] ifrs-full EarningsPerShareExplanatory Text block label Earnings per share [text block] IAS 33.66 Disclosure documentation The disclosure of earnings per share. ifrs-full EarningsPerShareLineItems Line items label Earnings per share [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full EarningsPerShareTable Table label Earnings per share [table] IAS 33.66 Disclosure documentation Schedule disclosing information related to earnings per share. ifrs-full EffectiveDateOfRevaluationRightofuseAssets Text label Effective date of revaluation, right-of-use assets IFRS 16.57 Disclosure documentation The effective date of the revaluation for right-of￾use assets stated at revalued amounts. [Refer: Right-of-use assets] ifrs-full EffectiveDatesOfRevaluationIntangibleAssets OtherThanGoodwill Text label Effective dates of revaluation, intangible assets other than goodwill IAS 38.124 a (i) Disclosu re documentation The effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill] ifrs-full EffectiveDatesOfRevaluationPropertyPlantAn dEquipment Text label Effective dates of revaluation, property, plant and equipment IAS 16.77 a Disclosure documentation The effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]

528 ifrs-full EffectiveInterestRateDeterminedOnDateOfRe classificationOfFinancialAssetsFirstApplicatio nOfIFRS9 Percent label Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9 IFRS 7.42N a Disclosure documentation The effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets] ifrs-full EffectiveInterestRateDeterminedOnDateOfRe classificationOfFinancialLiabilitiesFirstApplicat ionOfIFRS9 Percent label Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9 IFRS 7.42N a Disclosure documentation The effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities] ifrs-full EffectiveInterestRateOfFinancialAssetsReclas sifiedOutOfAvailableforsaleFinancialAssets Percent label Effective interest rate of financial assets reclassified out of available-for-sale financial assets Expired 2023-01- 01 IFRS 7.12A f Disclosu re commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets] ifrs-full EffectiveInterestRateOfFinancialAssetsReclas sifiedOutOfFinancialAssetsAtFairValueThroug hProfitOrLoss Percent label Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss Expired 2023-01- 01 IFRS 7.12A f Disclosu re commentaryGuidance This element should be used to tag non-restated comparative information only.

529 documentation The effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category. [Refer: Financial assets at fair value through profit or loss] ifrs-full EffectOfAdjustmentsMadeWhenEntityChange dBasisOfDisaggregationOfInsuranceFinanceI ncomeExpensesBetweenProfitOrLossAndOth erComprehensiveIncomeForContractsWithDir ectParticipationFeaturesAxis Axis label Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis] IFRS 17.113 b Disclosur e documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full EffectOfAdjustmentsMadeWhenEntityChange dBasisOfDisaggregationOfInsuranceFinanceI ncomeExpensesBetweenProfitOrLossAndOth erComprehensiveIncomeForContractsWithDir ectParticipationFeaturesMember Member label Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member] IFRS 17.113 b Disclosur e documentation This member stands for the effect of the adjustments for financial statement line items affected by the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)] ifrs-full EffectOfAssetCeilingMember Member label Effect of asset ceiling [member]

530 documentation This member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [domain]] IAS 19.140 a (iii) Disclos ure ifrs-full EffectOfExchangeRateChangesOnCashAndC ashEquivalents Montetary, duration, debit label Effect of exchange rate changes on cash and cash equivalents IAS 7.25 Disclosure, IAS 7.28 Disclosure documentation The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] ifrs-full EffectOfExchangeRateChangesOnCashAndC ashEquivalentsAbstract label Effect of exchange rate changes on cash and cash equivalents [abstract] ifrs-full EffectOfTransitionToIFRSsMember Member label Effect of transition to IFRSs [member] IFRS 1.24 Disclosure documentation This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] ifrs-full EffectOnAdjustmentToContractualServiceMar ginOfChoiceNotToAdjustContractualServiceM arginForSomeChangesInFulfilmentCashFlows ForContractsWithDirectParticipationFeatures Montetary, duration, credit label Effect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation features IFRS 17.112 Disclosure documentation The amount of the effect on the adjustment to the contractual service margin in the current period of a choice not to adjust the contractual service margin for some changes in the fulfilment cash flows of contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

531 ifrs-full EightYearsBeforeReportingYearMember Member label Eight years before reporting year [member] IFRS 17.130 Disclosure documentation This member stands for a year that ended eight years before the end of the reporting year. ifrs-full ElectricityDistributionMember Member label Electricity distribution [member] IFRS 14.33 Example, IFRS 14.IE2 Example documentation This member stands for an entity’s activity related to distribution of electricity. ifrs-full EliminationOfIntersegmentAmountsMember Member label Elimination of intersegment amounts [member] IFRS 8.28 Example, IFRS 8.IG4 Example documentation This member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity's financial statements. ifrs-full EmployeeBenefitsExpense (Monetary), duration, debit label Employee benefits expense IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure negatedLabel Employee benefits expense totalLabel Total employee benefits expense commentaryGuidance Use this line item to tag employee benefits expenses including expenses from share-based payment transactions with employees (or when expenses from share-based payment transactions with employees are zero). Do NOT use this line item to tag employee benefits expenses excluding expenses from share-based payment transactions with employees. documentation The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. ifrs-full EmployeeContributions Montetary, duration, credit label Employee contributions IAS 26.35 b (ii) Disclosur e documentation The amount of employee contributions to retirement benefit plans. ifrs-full EmployerContributions label Employer contributions

532 Montetary, duration, credit documentation The amount of employer contributions to retirement benefit plans. IAS 26.35 b (i) Disclosur e ifrs-full EnergyExpense Montetary, duration, debit label Energy expense IAS 1.112 c Common practice documentation The amount of expense arising from the consumption of energy. ifrs-full EnergyTransmissionCharges Montetary, duration, debit label Energy transmission charges IAS 1.112 c Common practice documentation The amount of charges related to transmission of energy. ifrs-full EnteringIntoSignificantCommitmentsOrContin gentLiabilitiesMember Member label Entering into significant commitments or contingent liabilities [member] IAS 10.22 i Example documentation This member stands for entering into significant commitments or contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full EntityAppliedFairValueModelOrCostModelTo MeasureInvestmentProperty List label Entity applied fair value model or cost model to measure investment property IAS 40.75 a Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates whether the entity applied the fair value model or the cost model to measure investment property. ifrs-full EntityAppliesExemptionInIAS2425 True/False label Entity applies exemption in IAS 24.25 IAS 24.26 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the entity applies the exemption in paragraph 25 of IAS 24.

533 ifrs-full EntityAppliesParagraph20OfIFRS17InDetermi ningGroupsOfInsuranceContracts True/False label Entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts IFRS 17.126 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. ifrs-full EntityCompliedWithAnyExternallyImposedCap italRequirements True/False label Entity complied with any externally imposed capital requirements IAS 1.135 d Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the entity complied with externally imposed capital requirements to which it is subject. ifrs-full EntityDisposedInvestmentPropertyCarriedAtC ostOrInAccordanceWithIFRS16WithinFairValu eModel True/False label Entity disposed investment property carried at cost or in accordance with IFRS 16 within fair value model IAS 40.78 d (i) Disclosur e commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

534 documentation Indicates (true false) whether the entity has disposed of investment property not carried at fair value when the entity measures investment property using the cost model in IAS 16 or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. ifrs-full EntityHasNotPreparedFinancialStatementsOn GoingConcernBasis True/False label Entity has not prepared financial statements on going concern basis IAS 1.25 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the entity has not prepared financial statements on a going concern basis. Use true if the financial statements are not prepared on a going concern basis. Use false if explicitly reporting that the statements are on a going concern basis. ifrs-full EntityMakesAdjustmentForTimeValueOfMone yAndEffectOfFinancialRiskWhenUsingPremiu mAllocationApproach True/False label Entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach IFRS 17.97 b Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17.

535 ifrs-full EntityMayHaveDifficultyComplyingWithCoven antsRelatedToNoncurrentLiabilities True/False label Entity may have difficulty complying with covenants related to non-current liabilities IAS 1.76ZA b Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the entity may have difficulty complying with the covenants related to a non-current liability. ifrs-full EntitysExposureToRiskArisingFromContracts WithinScopeOfIFRS17AtEndOfReportingPerio dIsNotRepresentativeOfItsExposureDuringPer iod True/False label Entity's exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period IFRS 17.123 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the entity's exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period. ifrs-full EntitysOwnersOrOthersHavePowerToAmend FinancialStatementsAfterIssue True/False label Entity's owners or others have power to amend financial statements after issue IAS 10.17 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

536 documentation Indicates (true false) whether the entity's owners or others have the power to amend financial statements after issue. ifrs-full Equity Montetary, instant, credit label Equity IAS 1.55 Disclosure, IAS 1.78 e Disclosure, IFRS 1.24 a Disclosure, IFRS 1.32 a (i) Disclosur e, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure periodEndLabel Equity at end of period periodStartLabel Equity at beginning of period totalLabel Total equity documentation The amount of residual interest in the assets of the entity after deducting all its liabilities. ifrs-full EquityAbstract label Equity [abstract] ifrs-full EquityAndLiabilities Montetary, instant, credit label Equity and liabilities IAS 1.55 Disclosure totalLabel Total equity and liabilities documentation The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities] ifrs-full EquityAndLiabilitiesAbstract label Equity and liabilities [abstract] ifrs-full EquityAttributableToOwnersOfParent Montetary, instant, credit label Equity attributable to owners of parent IAS 1.54 r Disclosure totalLabel Total equity attributable to owners of parent documentation The amount of equity attributable to the owners of the parent. This specifically excludes non￾controlling interest. ifrs-full EquityAttributableToOwnersOfParentMember Member label Equity attributable to owners of parent [member] IAS 1.106 Disclosure documentation This member stands for equity attributable to the owners of the parent. ifrs-full EquityInstrumentsAmountContributedToFairV alueOfPlanAssets Montetary, instant, debit label Equity instruments, amount contributed to fair value of plan assets IAS 19.142 b Example documentation The amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full EquityInstrumentsHeld label Equity instruments held

537 Montetary, instant, debit documentation The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities. IAS 1.55 Common practice ifrs-full EquityInstrumentsHeldAtFairValueThroughPr ofitOrLossClassifiedAsHeldForTrading Montetary, instant, debit label Equity instruments held at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice documentation The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities, classified as held for trading. [Refer: Equity instruments held; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full EquityInstrumentsHeldAtFairValueThroughPr ofitOrLossMandatorilyMeasuredAtFairValueOt herThanThoseClassifiedAsHeldForTrading Montetary, instant, debit label Equity instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1.55 Common practice documentation The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities, mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Equity instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] ifrs-full EquityInstrumentsPercentageContributedToF airValueOfPlanAssets Percent label Equity instruments, percentage contributed to fair value of plan assets IAS 19.142 b Common practice documentation The percentage equity instruments contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Equity instruments, amount contributed to fair value of plan assets]

538 ifrs-full EquityInterestsOfAcquirer Montetary, instant, credit label Equity interests of acquirer IFRS 3.B64 f (iv) Disclos ure documentation The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] ifrs-full EquityInvestmentsMember Member label Equity investments [member] IFRS 7.6 Example, IFRS 7.IG40B Example documentation This member stands for investments in equity instruments. ifrs-full EquityLiabilitiesAndRegulatoryDeferralAccoun tCreditBalances Montetary, instant, credit label Equity, liabilities and regulatory deferral account credit balances IFRS 14.21 Disclosure documentation The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances] ifrs-full EquityMethodMember Member label Equity method [member] IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IFRS 12.21 b (i) Disclosu re documentation This member stands for the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of the investee’s net assets. The investor’s profit or loss includes its share of the investee’s profit or loss and the investor’s other comprehensive income includes its share of the investee’s other comprehensive income. ifrs-full EquityPriceRiskMember Member label Equity price risk [member] IFRS 7.40 a Example, IFRS 7.IG32 Example documentation This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Classes of financial instruments [domain]]

539 ifrs-full EquityReclassifiedIntoFinancialLiabilities Montetary, duration label Equity reclassified into financial liabilities IAS 1.80A Disclosure commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

540 documentation The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities] ifrs-full EquitySettlementMember Member label Equity settlement [member] IFRS 2.45 a Disclosure documentation This member stands for the equity settlement method for a share-based payment transaction. An equity-settled share-based payment is one in which the entity (a) receives goods or services as consideration for its own equity instruments (including shares or share options), or (b) receives goods or services but has no obligation to settle the transaction with the supplier. ifrs-full EstimatedCashFlowsOfFinancialAssetsReclas sifiedOutOfAvailableforsaleFinancialAssets Montetary, duration, debit label Estimated cash flows of financial assets reclassified out of available-for-sale financial assets Expired 2023-01- 01 IFRS 7.12A f Disclosu re commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale] ifrs-full EstimatedCashFlowsOfFinancialAssetsReclas sifiedOutOfFinancialAssetsAtFairValueThroug hProfitOrLoss Montetary, duration, debit label Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss Expired 2023-01- 01 IFRS 7.12A f Disclosu re commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full EstimatedFinancialEffectContingentLiabilitiesI nBusinessCombination Montetary, instant, credit label Estimated financial effect, contingent liabilities in business combination IFRS 3.B64 j (i) Disclosur e

541 documentation The amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Classes of contingent liabilities [domain]] ifrs-full EstimatedFinancialEffectOfContingentAssets Montetary, instant, debit label Estimated financial effect of contingent assets IAS 37.89 Disclosure documentation The amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity. ifrs-full EstimatedFinancialEffectOfContingentLiabilitie s Montetary, instant, credit label Estimated financial effect of contingent liabilities IAS 37.86 a Disclosure documentation The amount of the estimated financial effect of contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full EstimateOfBenefitPaymentsExpectedToBePai dFromDefinedBenefitPlan Montetary, duration, credit label Estimate of benefit payments expected to be paid from defined benefit plan IAS 19.147 c Example documentation The estimate of the amounts expected to be paid from defined benefit plan in future. [Refer: Defined benefit plans [domain]; Maturity [axis]] ifrs-full EstimateOfContributionsExpectedToBePaidT oPlan Montetary, duration, credit label Estimate of contributions expected to be paid to plan for next annual reporting period IAS 19.147 b Disclosure, IAS 19.148 d (iii) Disclos ure documentation The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [domain]] ifrs-full EstimateOfUndiscountedClaimsThatAriseFro mContractsWithinScopeOfIFRS17 Montetary, instant, credit label Estimate of undiscounted claims that arise from contracts within scope of IFRS 17 IFRS 17.130 Disclosure documentation The estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17.

542 ifrs-full EstimatesOfPresentValueOfFutureCashFlows Member Member label Estimates of present value of future cash flows [member] IFRS 17.100 c (i) Disclos ure, IFRS 17.101 a Disclosur e documentation This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [domain]] ifrs-full EstimatesOfPresentValueOfFutureCashInflow sMember Member label Estimates of present value of future cash inflows [member] IFRS 17.107 b Disclosur e documentation This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [domain]] ifrs-full EstimatesOfPresentValueOfFutureCashOutflo wsInflowsThatAriseFromContractsWithinScop eOfIFRS17ThatAreLiabilities Montetary, instant, credit label Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities IFRS 17.132 b (ii) Disclo sure documentation The amount of the estimates of the present value of future cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities. ifrs-full EstimatesOfPresentValueOfFutureCashOutflo wsMember Member label Estimates of present value of future cash outflows [member] IFRS 17.107 a Disclosur e documentation This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [domain]] ifrs-full EstimatesOfPresentValueOfFutureCashOutflo wsOtherThanInsuranceAcquisitionCashFlows Member Member label Estimates of present value of future cash outflows other than insurance acquisition cash flows [member] IFRS 17.107 a Disclosur e documentation This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]] ifrs-full EstimatesOfPresentValueOfInsuranceAcquisit ionCashFlowsMember Member label Estimates of present value of insurance acquisition cash flows [member] IFRS 17.107 a Disclosur e

543 documentation This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. ifrs-full EstimatingAmountOfChangeInAccountingEsti mateIsImpracticable True/False label Estimating amount of change in accounting estimate is impracticable IAS 8.40 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable. ifrs-full EventsOfReclassificationOfFinancialAssetsAxi s Axis label Events of reclassification of financial assets [axis] IFRS 7.12B Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full EventsOfReclassificationOfFinancialAssetsDo main Domain [default] label Events of reclassification of financial assets [domain] IFRS 7.12B Disclosure

544 documentation This member stands for the events of reclassification of financial assets. It also represents the standard value for the 'Events of reclassification of financial assets' axis if no other member is used. [Refer: Financial assets] ifrs-full ExchangeDifferencesOnTranslationAbstract label Exchange differences on translation [abstract] ifrs-full ExciseTaxPayables Montetary, instant, credit label Excise tax payables IAS 1.78 Common practice documentation The amount of payables related to excise tax. ifrs-full ExemptionFromConsolidationHasBeenUsed True/False label Exemption from consolidation has been used IAS 27.16 a Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether exemption from consolidation has been used. ifrs-full ExercisePriceOfOutstandingShareOptions201 9 Per share label Exercise price of outstanding share options IFRS 2.45 d Disclosure documentation The exercise price of outstanding share options. ifrs-full ExercisePriceShareOptionsGranted2019 Per share label Exercise price, share options granted IFRS 2.47 a (i) Disclosur e documentation The exercise price of share options granted. ifrs-full ExpectedCashOutflowOnRedemptionOrRepur chaseOfPuttableFinancialInstruments Montetary, duration, credit label Expected cash outflow on redemption or repurchase of puttable financial instruments IAS 1.136A c Disclosure documentation The expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Classes of financial instruments [domain]] ifrs-full ExpectedCreditLossesCollectivelyAssessedM ember Member label Expected credit losses collectively assessed [member]

545 documentation This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [domain]] IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example ifrs-full ExpectedCreditLossesIndividuallyAssessedM ember Member label Expected credit losses individually assessed [member] IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example documentation This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [domain]] ifrs-full ExpectedCreditLossRate Percent label Expected credit loss rate IFRS 7.35N Example, IFRS 7.IG20D Example documentation The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. ifrs-full ExpectedDividendAsPercentageShareOptions Granted Percent label Expected dividend as percentage, share options granted IFRS 2.47 a (i) Disclosur e documentation The percentage of an expected dividend used to calculate the fair value of share options granted. ifrs-full ExpectedDividendShareOptionsGranted Montetary, duration label Expected dividend, share options granted

546 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] IFRS 2.47 a (i) Disclosur e documentation The amount of an expected dividend used to calculate the fair value of share options granted.

547 ifrs-full ExpectedReimbursementContingentLiabilitiesI nBusinessCombination Montetary, instant, debit label Expected reimbursement, contingent liabilities in business combination IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure documentation The amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full ExpectedReimbursementOtherProvisions Montetary, instant, debit label Expected reimbursement, other provisions IAS 37.85 c Disclosure documentation The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions] ifrs-full ExpenseArisingFromExplorationForAndEvalu ationOfMineralResources Montetary, duration, debit label Expense arising from exploration for and evaluation of mineral resources IFRS 6.24 b Disclosure documentation The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. ifrs-full ExpenseByNature Montetary, duration, debit label Expenses, by nature IAS 1.99 Disclosure totalLabel Total expenses, by nature documentation The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity. ifrs-full ExpenseByNatureAbstract label Expenses by nature [abstract] ifrs-full ExpenseDueToUnwindingOfDiscountOnProvi sions Montetary, duration, debit label Expense arising from passage of time on other provisions IAS 1.112 c Common practice

548 documentation The amount of expense recognised due to the unwinding of the discount on provisions other than provisions for employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions] ifrs-full ExpenseFromCashsettledSharebasedPayme ntTransactionsInWhichGoodsOrServicesRece ivedDidNotQualifyForRecognitionAsAssets Montetary, duration, debit label Expense from cash-settled share-based payment transactions IAS 1.112 c Common practice documentation The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions] ifrs-full ExpenseFromContinuingInvolvementInDereco gnisedFinancialAssets Montetary, duration, debit label Expense from continuing involvement in derecognised financial assets IFRS 7.42G b Disclosure documentation The amount of expense recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]] ifrs-full ExpenseFromContinuingInvolvementInDereco gnisedFinancialAssetsCumulativelyRecognise d Montetary, instant, debit label Expense from continuing involvement in derecognised financial assets cumulatively recognised IFRS 7.42G b Disclosure documentation The amount of cumulative expense recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial assets; Derivatives [member]] ifrs-full Montetary, duration, debit label Expense from equity-settled share-based payment transactions IFRS 2.51 a Disclosure

549 ExpenseFromEquitysettledSharebasedPayme ntTransactionsInWhichGoodsOrServicesRece ivedDidNotQualifyForRecognitionAsAssets documentation The amount of expense arising from equity￾settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions] ifrs-full ExpenseFromSharebasedPaymentTransactio nsAlternativeAbstract label Expense from share-based payment transactions, alternative [abstract] ifrs-full ExpenseFromSharebasedPaymentTransactio nsInWhichGoodsOrServicesReceivedDidNot QualifyForRecognitionAsAssets Montetary, duration, debit label Expense from share-based payment transactions IFRS 2.51 a Disclosure totalLabel Total expense from share-based payment transactions documentation The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets. ifrs-full ExpenseFromSharebasedPaymentTransactio nsInWhichGoodsOrServicesReceivedDidNot QualifyForRecognitionAsAssetsAbstract label Expense from share-based payment transactions [abstract] ifrs-full ExpenseFromSharebasedPaymentTransactio nsWithEmployees Montetary, duration, debit label Expense from share-based payment transactions with employees IAS 1.112 c Common practice documentation The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions] ifrs-full ExpenseFromSharebasedPaymentTransactio nsWithPartiesOtherThanEmployees Montetary, duration, debit label Expense from share-based payment transactions with parties other than employees IAS 1.112 c Common practice documentation The amount of expense from share-based payment transactions with parties other than employees. [Refer: Expense from share-based payment transactions] ifrs-full ExpenseOfRestructuringActivities label Expense of restructuring activities IAS 1.98 b Disclosure

550 Montetary, duration, debit documentation The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. ifrs-full ExpenseRecognisedDuringPeriodForBadAnd DoubtfulDebtsForRelatedPartyTransaction Montetary, duration, debit label Expense recognised during period for bad and doubtful debts for related party transaction IAS 24.18 d Disclosure documentation The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Total for all related parties [member]] ifrs-full ExpenseRelatingToLeasesOfLowvalueAssets ForWhichRecognitionExemptionHasBeenUse d Montetary, duration, debit label Expense relating to leases of low-value assets for which recognition exemption has been used IFRS 16.53 d Disclosure documentation The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets. ifrs-full ExpenseRelatingToShorttermLeasesForWhic hRecognitionExemptionHasBeenUsed Montetary, duration, debit label Expense relating to short-term leases for which recognition exemption has been used IFRS 16.53 c Disclosure

551 documentation The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. ifrs-full ExpenseRelatingToVariableLeasePaymentsN otIncludedInMeasurementOfLeaseLiabilities Montetary, duration, debit label Expense relating to variable lease payments not included in measurement of lease liabilities IFRS 16.53 e Disclosure documentation The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities] ifrs-full ExpensesFromAllocationOfPremiumsPaidToR einsurer (Monetary), duration, debit label Expenses from allocation of premiums paid to reinsurer negatedLabel IFRS 17.86 Disclosure Expenses from allocation of premiums paid to reinsurer documentation The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]] ifrs-full ExpensesOnFinancialAssetsReclassifiedOutO fAvailableforsaleFinancialAssetsRecognisedIn OtherComprehensiveIncome Montetary, duration, debit label Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss Expired 2023-01- 01 IFRS 7.12A e Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only.

552 documentation The amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-full ExpensesOnFinancialAssetsReclassifiedOutO fFinancialAssetsAtFairValueThroughProfitOrL ossRecognisedInProfitOrLoss Montetary, duration, debit label Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss Expired 2023-01- 01 IFRS 7.12A e Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full ExplanationHowServiceConcessionArrangem entHasBeenClassified Text label Explanation of how service concession arrangement has been classified SIC 29.6 e Disclosure documentation The explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [domain]] ifrs-full ExplanationOfAccountingPoliciesAndMethods OfComputationFollowedInInterimFinancialStat ements Text block label Description of accounting policies and methods of computation followed in interim financial statements [text block] IAS 34.16A a Disclosure documentation The disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes. ifrs-full ExplanationOfAdjustmentsThatWouldBeNece ssaryToAchieveFairPresentation Text label Explanation of adjustments that would be necessary to achieve fair presentation IAS 1.23 b Disclosure

553 documentation The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement. ifrs-full ExplanationOfAmountOfAnyGainRecognised AndLineItemInStatementOfComprehensiveInc omeInWhichGainIsRecognisedInBargainPurc hase Text label Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised IFRS 3.B64 n (i) Disclosu re documentation The description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction] ifrs-full ExplanationOfAnyChangesInRangeOfOutcom esUndiscountedAndReasonsForThoseChang esForContingentConsideration Text label Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration IFRS 3.B67 b (ii) Disclos ure documentation The explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Total for all business combinations [member]] ifrs-full ExplanationOfAnyChangesInRecognisedAmo untsOfContingentConsideration Text label Explanation of any changes in recognised amounts of contingent consideration IFRS 3.B67 b (i) Disclosu re documentation The explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Total for all business combinations [member]]

554 ifrs-full ExplanationOfAssetsAcquiredByWayOfGover nmentGrantAndInitiallyRecognisedAtFairValu e Text label Explanation of assets acquired by way of government grant and initially recognised at fair value IAS 38.122 c (iii) Disclos ure documentation The explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government grants] ifrs-full ExplanationOfAssumptionAboutFutureWithSig nificantRiskOfResultingInMaterialAdjustments Text label Explanation of sources of estimation uncertainty with significant risk of causing material adjustment IAS 1.125 Disclosure, IFRIC 14.10 Disclosure documentation The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment. ifrs-full ExplanationOfBasisOfPreparationOfUnadjuste dComparativeInformation Text label Explanation of basis of preparation of unadjusted comparative information IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosur e, IFRS 17.C27 Disclosure documentation The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements. ifrs-full ExplanationOfBodyOfAuthorisation Text label Explanation of body of authorisation IAS 10.17 Disclosure documentation The explanation of who authorised the financial statements for issue. ifrs-full ExplanationOfChangeInBusinessModelForMa nagingFinancialAssets Text label Explanation of change in business model for managing financial assets IFRS 7.12B b Disclosure documentation The explanation of the change in the entity's business model for managing financial assets. [Refer: Financial assets] ifrs-full ExplanationOfChangeInNameOfReportingEnti tyOrOtherMeansOfIdentificationFromEndOfPr ecedingReportingPeriod Text label Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period IAS 1.51 a Disclosure

555 documentation The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period. ifrs-full ExplanationOfChangesInApplicableTaxRates ToPreviousAccountingPeriod Text label Explanation of changes in applicable tax rates to previous accounting period IAS 12.81 d Disclosure documentation The explanation of the changes in the entity's applicable income tax rate(s) compared to the previous accounting period. ifrs-full ExplanationOfChangesInDescriptionOfRetire mentBenefitPlan Text label Explanation of changes in description of retirement benefit plan IAS 26.36 g Disclosure documentation The explanation of the changes in the description of the retirement benefit plan during the period covered by the report. ifrs-full ExplanationOfContractualObligationsToPurch aseConstructOrDevelopInvestmentPropertyOr ForRepairsMaintenanceOrEnhancements Text label Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements IAS 40.75 h Disclosure documentation The explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property] ifrs-full ExplanationOfCreditRiskManagementPractice sAndHowTheyRelateToRecognitionAndMeas urementOfExpectedCreditLossesExplanatory Text block label Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block] IFRS 7.35F Disclosure documentation The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses. ifrs-full ExplanationOfDepartureFromIFRS Text label Explanation of departure from IFRS

556 documentation The explanation of the entity's departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]] IAS 1.20 b Disclosure, IAS 1.20 c Disclosure ifrs-full ExplanationOfDetailsOfAnyInvestmentInEmpl oyer Text label Explanation of details of any investment in employer IAS 26.35 a (iv) Disclosur e documentation The explanation of the details of any investment in the employer that a retirement benefit plan has. ifrs-full ExplanationOfDetailsOfGuaranteesGivenOrR eceivedOfOutstandingBalancesForRelatedPar tyTransaction Text label Explanation of details of guarantees given or received of outstanding balances for related party transaction IAS 24.18 b (ii) Disclosur e documentation The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]] ifrs-full ExplanationOfDetailsOfInvestmentExceeding EitherFivePerCentOfNetAssetsAvailableForB enefitsOrFivePerCentOfAnyClassOrTypeOfSe curity Text label Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security IAS 26.35 a (iii) Disclosur e

557 documentation The explanation of the details of a single investment exceeding either 5% of the assets of a retirement benefit plan less its liabilities other than the actuarial present value of promised retirement benefits, or 5% of any class or type of security. ifrs-full ExplanationOfDifferenceBetweenOperatingLe aseCommitmentsDisclosedApplyingIAS17And LeaseLiabilitiesRecognisedAtDateOfInitialApp licationOfIFRS16Explanatory Text block label Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block] IFRS 16.C12 b Disclosur e documentation The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of￾use asset in a similar economic environment. ifrs-full ExplanationOfDirectMeasurementOfFairValue OfGoodsOrServicesReceived Text label Explanation of direct measurement of fair value of goods or services received IFRS 2.48 Disclosure documentation The explanation of how the fair value of goods or services received was determined if it was measured directly (for example, whether fair value was measured at a market price for those goods or services). ifrs-full ExplanationOfDisposalOfInvestmentProperty CarriedAtCostOrInAccordanceWithIFRS16Wit hinFairValueModel Text label Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model IAS 40.78 d (i) Disclosur e

558 documentation The explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] ifrs-full ExplanationOfEffectOfChangeForBiologicalAs setForWhichFairValueBecomesReliablyMeas urable Text label Explanation of effect of change for biological asset for which fair value becomes reliably measurable IAS 41.56 c Disclosure documentation The explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss] ifrs-full ExplanationOfEffectOfChangesInComposition OfEntityDuringInterimPeriod Text label Explanation of effect of changes in composition of entity during interim period IAS 34.16A i Disclosure documentation The explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Total for all business combinations [member]; Discontinued operations [member]; Total for all subsidiaries [member]] ifrs-full ExplanationOfEffectOfChangesInPlanToSellN oncurrentAssetOrDisposalGroupHeldForSale OnResultsOfOperationsForCurrentPeriod Text label Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period IFRS 5.42 Disclosure

559 documentation The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] ifrs-full ExplanationOfEffectOfChangesInPlanToSellN oncurrentAssetOrDisposalGroupHeldForSale OnResultsOfOperationsForPriorPeriod Text label Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period IFRS 5.42 Disclosure documentation The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale] ifrs-full ExplanationOfEffectOfSharebasedPaymentsO nFinancialPositions Text block label Explanation of effect of share-based payments on entity's financial position [text block] IFRS 2.50 Disclosure documentation The explanation that enables users of financial statements to understand the effect of share￾based payment transactions on the entity's financial position. ifrs-full ExplanationOfEffectOfSharebasedPaymentsO nProfitOrLoss Text block label Explanation of effect of share-based payments on entity's profit or loss [text block] IFRS 2.50 Disclosure documentation The explanation that enables users of financial statements to understand the effect of share￾based payment transactions on the entity's profit (loss). ifrs-full ExplanationOfEffectOfTransitionOnReportedC ashFlows Text label Explanation of effect of transition on reported cash flows IFRS 1.23 Disclosure, IFRS 1.25 Disclosure

560 documentation The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] ifrs-full ExplanationOfEffectOfTransitionOnReportedF inancialPerformance Text label Explanation of effect of transition on reported financial performance IFRS 1.23 Disclosure documentation The explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]] ifrs-full ExplanationOfEffectOfTransitionOnReportedF inancialPosition Text label Explanation of effect of transition on reported financial position IFRS 1.23 Disclosure documentation The explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]] ifrs-full ExplanationOfEffectThatTimingOfSatisfaction OfPerformanceObligationsAndTypicalTimingO fPaymentHaveOnContractAssetsAndContract LiabilitiesExplanatory Text block label Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block] IFRS 15.117 Disclosure documentation The explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [domain]; Contract assets; Contract liabilities] ifrs-full ExplanationOfEstimatedFinancialEffectContin gentLiabilitiesInBusinessCombination Text label Explanation of estimated financial effect, contingent liabilities in business combination IFRS 3.B64 j (i) Disclosur e documentation The explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full ExplanationOfEstimatedFinancialEffectOfCont ingentAssets Text label Explanation of estimated financial effect of contingent assets IAS 37.89 Disclosure

561 documentation The explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity. ifrs-full ExplanationOfFactAndBasisForPreparationOf FinancialStatementsWhenNotGoingConcernB asis Text label Explanation of fact and basis for preparation of financial statements when not going concern basis IAS 1.25 Disclosure documentation The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared. ifrs-full ExplanationOfFactorsInReachingDecisionThat ProvisionOfSupportToPreviouslyUnconsolidat edStructuredEntityResultedInObtainingControl Text label Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control IFRS 12.16 Disclosure documentation The explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]] ifrs-full ExplanationOfFactsAndCircumstancesIndicati ngRareSituationForReclassificationOutOfFina ncialAssetsAtFairValueThroughProfitOrLoss Text label Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss Expired 2023-01- 01 IFRS 7.12A c Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only.

562 documentation The explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss] ifrs-full ExplanationOfFactsAndCircumstancesOfSale OrReclassificationAndExpectedDisposalMann erAndTiming Text label Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing IFRS 5.41 b Disclosure documentation The explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold. ifrs-full ExplanationOfFactThatAggregateCarryingAm ountOfGoodwillOrIntangibleAssetsWithIndefini teUsefulLivesAllocatedToRecoverableAmount sIsSignificant Text label Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant IAS 36.135 Disclosure documentation The explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash￾generating unit (group of units) is significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Total for all cash-generating units [member]; Intangible assets other than goodwill] ifrs-full ExplanationOfFactThatCarryingAmountOfGoo dwillOrIntangibleAssetsWithIndefiniteUsefulLi vesIsNotSignificant Text label Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant IAS 36.135 Disclosure

563 documentation The explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Total for all cash-generating units [member]; Intangible assets other than goodwill] ifrs-full ExplanationOfFactThatEntitysOwnersOrOther sHavePowerToAmendFinancialStatementsAft erIssue Text label Explanation of fact that entity's owners or others have power to amend financial statements after issue IAS 10.17 Disclosure documentation The explanation of the fact that the entity's owners or others have the power to amend financial statements after issue. ifrs-full ExplanationOfFactThatFinancialInstrumentsW hoseFairValuePreviouslyCouldNotBeReliably MeasuredAreDerecognised Text label Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised Expired 2023-01- 01 IFRS 7.30 e Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Classes of financial instruments [domain]] ifrs-full ExplanationOfFactThatFinancialStatementsAn dCorrespondingFiguresForPreviousPeriodsHa veBeenRestatedForChangesInGeneralPurcha singPowerOfFunctionalCurrency Text label Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency IAS 29.39 a Disclosure

564 documentation The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting. ifrs-full ExplanationOfFactThatFinancialStatementsFo rPreviousPeriodsNotPresented Text label Explanation of fact that financial statements for previous periods not presented IFRS 1.28 Disclosure documentation The explanation, in the entity's first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods. ifrs-full ExplanationOfFactThatMaximumAmountOfPa ymentForContingentConsiderationArrangeme ntsAndIndemnificationAssetsIsUnlimited Text label Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited IFRS 3.B64 g (iii) Disclos ure documentation The explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited. ifrs-full ExplanationOfFactThatSharesHaveNoParVal ue Text label Explanation of fact that shares have no par value IAS 1.79 a (iii) Disclosure documentation The explanation of the fact that shares have no par value. [Refer: Par value per share] ifrs-full ExplanationOfFinancialEffectOfAdjustmentsR elatedToBusinessCombinations Text label Explanation of financial effect of adjustments related to business combinations IFRS 3.61 Disclosure documentation The explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Total for all business combinations [member]] ifrs-full ExplanationOfFinancialEffectOfContingentLia bilities Text label Explanation of estimated financial effect of contingent liabilities IAS 37.86 a Disclosure

565 documentation The explanation of the estimated financial effect of contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full ExplanationOfFinancialEffectOfDepartureFro mIFRS Text label Explanation of financial effect of departure from IFRS IAS 1.20 d Disclosure documentation The explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been reported when complying with the requirement. ifrs-full ExplanationOfFinancialEffectOfNonadjustingE ventAfterReportingPeriod Text block label Explanation of financial effect of non-adjusting event after reporting period [text block] IAS 10.21 b Disclosure documentation The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made. ifrs-full ExplanationOfGainOrLossThatRelatesToIdent ifiableAssetsAcquiredOrLiabilitiesAssumedInB usinessCombination Text label Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements IFRS 3.B67 e Disclosure documentation The explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Total for all business combinations [member]] ifrs-full ExplanationOfGainsLossesRecognisedWhen ControlInSubsidiaryIsLost Text label Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost IFRS 12.19 b Disclosure

566 documentation The description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Total for all subsidiaries [member]] ifrs-full ExplanationOfHedgeIneffectivenessResulting FromSourcesThatEmergedInHedgingRelation ship Text label Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship IFRS 7.23E Disclosure documentation The explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full ExplanationOfHowAndWhyEntityHadAndCeas edToHaveFunctionalCurrencyForWhichReliab leGeneralPriceIndexIsNotAvailableAndNoExc hangeabilityWithStableForeignCurrencyExists Text label Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists IFRS 1.31C Disclosure documentation The explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available and no exchangeability with stable foreign currency exists. ifrs-full ExplanationOfHowEntityDeterminedMeasure mentOfInsuranceContractsAtTransitionDate Text label Explanation of how entity determined measurement of insurance contracts at transition date IFRS 17.115 Disclosure documentation The explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [domain]] ifrs-full ExplanationOfHowRateRegulatorIsRelated Text label Explanation of how rate regulator is related IFRS 14.30 b Disclosure documentation The explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]

567 ifrs-full ExplanationOfHowSignificantChangesInGross CarryingAmountOfFinancialInstrumentsContri butedToChangesInLossAllowance Text label Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance IFRS 7.35I Disclosure documentation The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance. ifrs-full ExplanationOfHowTimingOfSatisfactionOfPerf ormanceObligationsRelatesToTypicalTimingO fPayment Text label Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment IFRS 15.117 Disclosure documentation The explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [domain]] ifrs-full ExplanationOfImpairmentLossRecognisedOrR eversedByClassOfAssetsAndByReportableSe gment Text block label Disclosure of impairment loss recognised or reversed for cash-generating unit [text block] IAS 36.130 d (ii) Disclosu re documentation The disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss] ifrs-full ExplanationOfIndependentValuerUsedForRev aluationPropertyPlantAndEquipment Text label Explanation of involvement of independent valuer in revaluation, property, plant and equipment IAS 16.77 b Disclosure documentation The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] ifrs-full ExplanationOfInitialApplicationOfImpairmentR equirementsForFinancialInstrumentsExplanat ory Text block label Explanation of initial application of impairment requirements for financial instruments [text block] IFRS 7.42P Disclosure documentation The explanation of the initial application of the impairment requirements for financial instruments.

568 ifrs-full ExplanationOfInputsAssumptionsAndEstimati onTechniquesUsedToApplyImpairmentRequir ementsExplanatory Text block label Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block] IFRS 7.35G Disclosure documentation The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments. ifrs-full ExplanationOfInsuranceFinanceIncomeExpen ses Text label Explanation of insurance finance income (expenses) IFRS 17.110 Disclosure documentation The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)] ifrs-full ExplanationOfInterestRevenueReportedNetOf InterestExpense Text label Explanation of interest income reported net of interest expense IFRS 8.23 Disclosure documentation The explanation that the entity has reported a segment's interest revenue net of its interest expense. [Refer: Interest expense] ifrs-full ExplanationOfInvestingAndFinancingTransacti onsNotRequireUseOfCashOrCashEquivalents Text label Explanation of investing and financing transactions not requiring use of cash or cash equivalents IAS 7.43 Disclosure documentation The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents. ifrs-full ExplanationOfInvolvementOfIndependentValu erInRevaluationRightofuseAssets Text label Explanation of involvement of independent valuer in revaluation, right-of-use assets IFRS 16.57 Disclosure documentation The explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets] ifrs-full ExplanationOfIssuancesRepurchasesAndRep aymentsOfDebtAndEquitySecurities Text label Explanation of issues, repurchases and repayments of debt and equity securities IAS 34.16A e Disclosure documentation The explanation of the issues, repurchases and repayments of debt and equity securities.

569 ifrs-full ExplanationOfMainClassesOfAssetsAffectedB yImpairmentLossesOrReversalsOfImpairment Losses Text label Explanation of main classes of assets affected by impairment losses or reversals of impairment losses IAS 36.131 a Disclosure documentation The explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss] ifrs-full ExplanationOfMainEventsAndCircumstancesT hatLedToRecognitionOfImpairmentLossesAnd ReversalsOfImpairmentLosses Text label Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses IAS 36.130 a Disclosure, IAS 36.131 b Disclosure documentation The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss] ifrs-full ExplanationOfManagementJudgementsInAppl yingEntitysAccountingPoliciesWithSignificantE ffectOnRecognisedAmounts Text label Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts IAS 1.122 Disclosure documentation The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements. ifrs-full ExplanationOfMaterialEventsSubsequentToE ndOfInterimPeriodThatHaveNotBeenReflecte d Text label Explanation of events after interim period that have not been reflected IAS 34.16A h Disclosure documentation The explanation of events after the interim period that have not been reflected in the financial statements for the interim period. ifrs-full ExplanationOfMeasurementBasesForFinancia lInstrumentsUsedInPreparingFinancialStatem entsExplanatory Text block label Explanation of measurement bases for financial instruments used in preparing financial statements [text block] IFRS 7.21 Example documentation The explanation of the measurement basis (or bases) for financial instruments used in preparing the financial statements.

570 ifrs-full ExplanationOfMethodMainParametersAndAss umptionsUnderlyingInformationProvidedSensi tivityAnalysisOtherThanSpecifiedInParagraph 128aOfIFRS17Explanatory Text block label Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block] IFRS 17.129 a Disclosur e documentation The explanation of the method, the main parameters and assumptions underlying the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17. ifrs-full ExplanationOfMethodsUsedToDetermineInsur anceFinanceIncomeExpensesRecognisedInPr ofitOrLoss Text label Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss IFRS 17.118 Disclosure documentation The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)] ifrs-full ExplanationOfModificationsModifiedSharebas edPaymentArrangements Text label Explanation of modifications, modified share￾based payment arrangements IFRS 2.47 c (i) Disclosur e documentation The explanation of the modifications for share￾based payment arrangements. [Refer: Types of share-based payment arrangements [domain]] ifrs-full ExplanationOfNatureAndAdjustmentsToAmou ntsPreviouslyPresentedInDiscontinuedOperati ons Text label Explanation of nature and adjustments to amounts previously presented in discontinued operations IFRS 5.35 Disclosure

571 documentation The explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]] ifrs-full ExplanationOfNatureAndAmountOfChangesIn EstimatesOfAmountsReportedInPriorInterimP eriodsOrPriorFinancialYears Text label Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years IAS 34.16A d Disclosure documentation The explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity's interim financial report. ifrs-full ExplanationOfNatureAndAmountOfItemsAffec tingAssetsLiabilitiesEquityNetIncomeOrCashF lowsThatAreUnusualBecauseOfTheirNatureSi zeOrIncidence Text label Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence IAS 34.16A c Disclosure

572 documentation The explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence. ifrs-full ExplanationOfNatureAndAmountOfSignificant Transactions Text label Explanation of nature and amount of significant transactions IAS 24.26 b (i) Disclosur e documentation The explanation of the nature and amount of individually significant transactions with a government that has control, joint control or significant influence over the reporting entity and entities under control, joint control or significant influence of that government. ifrs-full ExplanationOfNatureAndExtentOfObligations ToAcquireOrBuildItemsOfPropertyPlantAndEq uipment Text label Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment SIC 29.6 c (iii) Disclosure documentation The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [domain]; Property, plant and equipment] ifrs-full ExplanationOfNatureAndExtentOfObligations ToDeliverOrRightsToReceiveSpecifiedAssets AtEndOfConcessionPeriod Text label Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period SIC 29.6 c (iv) Disclosure documentation The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [domain]] ifrs-full ExplanationOfNatureAndExtentOfObligations ToProvideOrRightsToExpectProvisionOfServi ces Text label Explanation of nature and extent of obligations to provide or rights to expect provision of services SIC 29.6 c (ii) Disclosure

573 documentation The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [domain]] ifrs-full ExplanationOfNatureAndExtentOfOtherRights AndObligations Text label Explanation of nature and extent of other rights and obligations SIC 29.6 c (vi) Disclosure documentation The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [domain]] ifrs-full ExplanationOfNatureAndExtentOfRenewalAn dTerminationOptions Text label Explanation of nature and extent of renewal and termination options SIC 29.6 c (v) Disclosure documentation The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [domain]] ifrs-full ExplanationOfNatureAndExtentOfRightsToUs eSpecifiedAssets Text label Explanation of nature and extent of rights to use specified assets SIC 29.6 c (i) Disclosure documentation The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [domain]] ifrs-full ExplanationOfNatureOfRequirementInIFRSAn dConclusionWhyRequirementIsInConflictWith FairPresentation Text label Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework IAS 1.23 a Disclosure

574 documentation The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework. ifrs-full ExplanationOfNecessaryInformationNotAvaila bleAndDevelopmentCostExcessive Text label Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported IFRS 8.32 Disclosure documentation The explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [domain]; Revenue] ifrs-full ExplanationOfNotAppliedNewStandardsOrInte rpretations Text label Explanation of new standards or interpretations not applied IAS 8.30 a Disclosure documentation The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective. ifrs-full ExplanationOfObjectiveOfMethodUsedAndLi mitationsThatMayResultInInformationProvided SensitivityAnalysisOtherThanSpecifiedInPara graph128aOfIFRS17 Text label Explanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 IFRS 17.129 b Disclosur e documentation The explanation of the objective of the method used and of any limitations that may result in the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17. ifrs-full ExplanationOfPeriodOverWhichManagement HasProjectedCashFlows Text label Explanation of period over which management has projected cash flows IAS 36.134 d (iii) Disclos ure,

575 documentation The explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Total for all cash￾generating units [member]] IAS 36.134 e (iii) Disclos ure ifrs-full ExplanationOfPossibilityOfReimbursementCo ntingentLiabilities Text label Explanation of possibility of reimbursement, contingent liabilities IAS 37.86 c Disclosure documentation The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full ExplanationOfPossibilityOfReimbursementCo ntingentLiabilitiesInBusinessCombination Text label Explanation of possibility of reimbursement, contingent liabilities in business combination IFRS 3.B64 j (i) Disclosur e documentation The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full ExplanationOfReasonForNondisclosureOfInfo rmationRegardingContingentAsset Text label Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset IAS 37.92 Disclosure documentation The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non￾occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed.

576 ifrs-full ExplanationOfReasonForNondisclosureOfInfo rmationRegardingContingentLiability Text label Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability IAS 37.92 Disclosure documentation The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Classes of contingent liabilities [domain]] ifrs-full ExplanationOfReasonForNondisclosureOfInfo rmationRegardingProvision Text label Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision IAS 37.92 Disclosure documentation The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions] ifrs-full ExplanationOfReasonsForChangesInLossAllo wanceForFinancialInstruments Text label Explanation of reasons for changes in loss allowance for financial instruments IFRS 7.B8D Example documentation The explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses. ifrs-full ExplanationOfReasonsForSignificantChanges InFinancialStatementLineItemsDueToApplicati onOfIFRS15 Text label Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15 IFRS 15.C8 b Disclosure documentation The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.

577 ifrs-full ExplanationOfReasonsWhyEntityElectedToAp plyIFRSsAsIfItHadNeverStoppedApplyingIFR Ss Text label Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs IFRS 1.23B Disclosure documentation The explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected to apply IFRSs as if it had never stopped applying IFRSs. ifrs-full ExplanationOfReasonWhyItIsImpracticableTo DetermineAmountsForCorrectionRelatedToPri orPeriodErrors Text label Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors IAS 8.49 d Disclosure documentation The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors. ifrs-full ExplanationOfReasonWhyItIsImpracticableTo DetermineAmountsOfAdjustmentsRelatedToC hangeInAccountingPolicy Text label Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy IAS 8.28 h Disclosure, IAS 8.29 e Disclosure documentation The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy. ifrs-full ExplanationOfRelationshipBetweenAmountsP ayableOnDemandThatAriseFromContractsWit hinScopeOfIFRS17AndCarryingAmountOfRel atedGroupsOfContracts Text label Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contracts IFRS 17.132 c Disclosur e documentation The explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related portfolios of contracts. ifrs-full ExplanationOfRelationshipBetweenInsurance FinanceIncomeExpensesAndInvestmentRetur nOnAssets Text label Explanation of relationship between insurance finance income (expenses) and investment return on assets IFRS 17.110 Disclosure

578 documentation The explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable users of the entity's financial statements to evaluate the sources of finance income or expenses recognised in profit or loss and other comprehensive income. [Refer: Insurance finance income (expenses)] ifrs-full ExplanationOfRelationshipBetweenSensitivitie sToChangesInRiskExposuresArisingFromInsu ranceContractsAndFromFinancialAssetsHeld Text label Explanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets held IFRS 17.128 a (ii) Disclo sure documentation The explanation of the relationship between the sensitivities to changes in risk variables arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [domain]; Financial assets] ifrs-full ExplanationOfRelationshipsBetweenParentsA ndEntity Text label Explanation of relationships between parent and subsidiaries IAS 24.13 Disclosure documentation The explanation of the relationships between a parent and its subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full ExplanationOfRelevantFactorsInReachingDec isionToProvideSupportThatResultedInControll ingUnconsolidatedStructuredEntity Text label Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity IFRS 12.19G Disclosure

579 documentation The explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]] ifrs-full ExplanationOfRestrictionsOnDistributionOfRe valuationSurplusForIntangibleAssets Text label Explanation of restrictions on distribution of revaluation surplus for intangible assets IAS 38.124 b Disclosure documentation The explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus] ifrs-full ExplanationOfRestrictionsOnRemittanceOfInc omeAndDisposalProceedsOfInvestmentPrope rty Text label Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property IAS 40.75 g Disclosure documentation The explanation of the existence of restrictions on the realisability of investment property or the remittance of income and proceeds on the disposal of investment property. [Refer: Investment property] ifrs-full ExplanationOfRiskManagementStrategyRelat edToHedgeAccountingExplanatory Text block label Explanation of risk management strategy related to hedge accounting [text block] Expired 2023-01- 01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure documentation The explanation of the risk management strategy related to hedge accounting. ifrs-full ExplanationOfSeasonalityOrCyclicalityOfInteri mOperations Text label Explanation of seasonality or cyclicality of interim operations IAS 34.16A b Disclosure documentation The explanatory comments about the seasonality or cyclicality of interim operations.

580 ifrs-full ExplanationOfShareOptionsInSharebasedPay mentArrangement Text label Description of share-based payment arrangement IFRS 2.45 a Disclosure documentation The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Types of share-based payment arrangements [domain]] ifrs-full ExplanationOfSignificantChangesInContractA ssetsAndContractLiabilitiesExplanatory Text block label Explanation of significant changes in contract assets and contract liabilities [text block] IFRS 15.118 Disclosure documentation The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] ifrs-full ExplanationOfSignificantChangesInNetInvest mentInFinanceLeaseExplanatory Text block label Explanation of significant changes in net investment in finance lease [text block] IFRS 16.93 Disclosure documentation The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease] ifrs-full ExplanationOfSignificantDecreaseInLevelOfG overnmentGrantsForAgriculturalActivity Text label Explanation of significant decrease in level of government grants for agricultural activity IAS 41.57 c Disclosure documentation The explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants] ifrs-full ExplanationOfSignificantTermsOfServiceConc essionArrangementThatMayAffectAmountTimi ngAndCertaintyOfFutureCashFlows Text label Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows SIC 29.6 b Disclosure documentation The explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re￾pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [domain]]

581 ifrs-full ExplanationOfTermsAndConditionsOfOutstan dingBalancesForRelatedPartyTransaction Text label Explanation of terms and conditions of outstanding balances for related party transaction IAS 24.18 b (i) Disclosur e documentation The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Total for all related parties [member]] ifrs-full ExplanationOfTransactionsRecognisedSepara telyFromAcquisitionOfAssetsAndAssumption OfLiabilitiesInBusinessCombination Text label Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 l Disclosure, IFRS 3.B64 l (i) Disclosur e, IFRS 3.B64 m Disclosure documentation The description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] ifrs-full ExplanationOfTransfersOfCumulativeGainOrL ossWithinEquityOfInvestmentsInEquityDesign atedAsMeasuredAtFairValueThroughOtherCo mprehensiveIncome Text label Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income IFRS 7.11A e Disclosure documentation The explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income] ifrs-full ExplanationOfUnfulfilledConditionsAndOtherC ontingenciesAttachingToGovernmentAssistan ce Text label Explanation of unfulfilled conditions and other contingencies attaching to government assistance IAS 20.39 c Disclosure documentation The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]] ifrs-full ExplanationOfValueAssignedToKeyAssumptio n Text label Explanation of value assigned to key assumption IAS 36.134 f (ii) Disclosur e,

582 documentation The explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]] IAS 36.135 e (ii) Disclosu re ifrs-full ExplanationOfWhenEntityExpectsToRecognis eTransactionPriceAllocatedToRemainingPerfo rmanceObligationsAsRevenue Text label Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue IFRS 15.120 b (ii) Disclo sure documentation The explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue from contracts with customers; Transaction price allocated to remaining performance obligations] ifrs-full ExplanationOfWhetherAnyConsiderationFrom ContractsWithCustomersIsNotIncludedInDiscl osureOfTransactionPriceAllocatedToRemaini ngPerformanceObligations Text label Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations IFRS 15.122 Disclosure documentation The explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations] ifrs-full ExplanationOfWhetherBreachesWhichPermitt edLenderToDemandAcceleratedRepaymentW ereRemediedOrTermsOfLoansPayableWereR enegotiatedBeforeFinancialStatementsWereA uthorisedForIssue Text label Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue IFRS 7.19 Disclosure

583 documentation The explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue. ifrs-full ExplanationOfWhetherEntityAppliesExemptio nInIAS2425 Text label Explanation of whether entity applies exemption in IAS 24.25 IAS 24.26 Disclosure documentation The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24. ifrs-full ExplanationOfWhetherEntityHasObligationTo ReturnCollateralSoldOrRepledged Text label Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral IFRS 7.15 b Disclosure documentation The explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral. ifrs-full ExplanationOfWhetherParticipantsContributeT oRetirementBenefitPlan Text label Explanation of whether participants contribute to retirement benefit plan IAS 26.36 d Disclosure documentation The explanation of whether participants contribute to retirement benefit plans. ifrs-full ExplanationOfWhetherPracticalExpedientIsAp pliedForDisclosureOfTransactionPriceAllocate dToRemainingPerformanceObligations Text label Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations IFRS 15.122 Disclosure documentation The explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations] ifrs-full ExplanationOfWhyEntityCameToDifferentCon clusionsInNewAssessmentApplyingParagraph s412aOr412AaOfIFRS9AtDateOfInitialApplica tionOfIFRS17 Text label Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at date of initial application of IFRS 17 IFRS 17.C33 c Disclosur e

584 documentation The explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at the date of initial application of IFRS 17. ifrs-full ExplanationOfWhyFairValueCannotBeReliabl yMeasuredForInvestmentPropertyAtCostOrIn AccordanceWithIFRS16WithinFairValueModel Text label Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model IAS 40.78 b Disclosure documentation The explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] ifrs-full ExplanationOfWhyGeographicalInformationAb outRevenuesFromExternalCustomersAndNon currentAssetsIsNotReported Text label Explanation of why geographical information about revenues from external customers and non￾current assets is not reported IFRS 8.33 Disclosure documentation The explanation of why geographical information about revenues from external customers and non￾current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts, is not reported. ifrs-full ExplanationOfWhyMethodsUsedToRecognise RevenueProvideFaithfulDepictionOfTransferO fGoodsOrServices Text label Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services IFRS 15.124 b Disclosur e documentation The explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers]

585 ifrs-full ExplanationOrCrossReferencesToInterimFina ncialStatementDisclosuresForFirsttimeAdopte r Text label Explanation of cross-reference to interim financial statement disclosures for first-time adopter IFRS 1.33 Disclosure documentation The explanation of cross-references to other published documents that include information that is material to understanding the entity's current interim period for first-time adopters of IFRSs. ifrs-full ExplanationWhenGreatestTransferActivityToo kPlace Text label Explanation when greatest transfer activity took place IFRS 7.42G c (i) Disclosu re documentation The explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period). ifrs-full ExplanationWhichDisclosuresCouldNotBeMad eAndReasonsWhyTheyCannotBeMadeIfInitial AccountingForBusinessCombinationIsIncompl ete Text label Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue IFRS 3.B66 Disclosure documentation The explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Total for all business combinations [member]] ifrs-full ExplanationWhyFairValueBecomesReliableFo rBiologicalAssetsPreviouslyMeasuredAtCost Text label Explanation of why fair value becomes reliable for biological assets previously measured at cost IAS 41.56 b Disclosure

586 documentation The explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss] ifrs-full ExplanationWhyFairValueCannotBeReliablyM easuredForBiologicalAssetsAtCost Text label Explanation of why fair value cannot be reliably measured for biological assets, at cost IAS 41.54 b Disclosure documentation The explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss] ifrs-full ExplanationWhyFairValueCannotBeReliablyM easuredForInvestmentPropertyCostModel Text label Explanation of why fair value cannot be reliably measured for investment property, cost model IAS 40.79 e (ii) Disclosur e documentation The explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property] ifrs-full ExplanationWhyFinancialStatementsNotPrepa redOnGoingConcernBasis Text label Explanation of why entity not regarded as going concern IAS 1.25 Disclosure documentation The explanation of the reason why the entity is not regarded as a going concern. ifrs-full ExplorationAndEvaluationAssetsMember Member label Exploration and evaluation assets [member]

587 documentation This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity's accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. IAS 36.127 Common practice ifrs-full ExposureToCreditRiskOnLoanCommitmentsA ndFinancialGuaranteeContracts Montetary, instant, credit label Exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure periodEndLabel Exposure to credit risk on loan commitments and financial guarantee contracts at end of period periodStartLabel Exposure to credit risk on loan commitments and financial guarantee contracts at beginning of period documentation The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments [member]; Financial guarantee contracts [member]; Credit risk [member]] ifrs-full ExposureToRiskThatArisesFromContractsWit hinScopeOfIFRS17 Montetary, instant label Exposure to risk that arises from contracts within scope of IFRS 17 IFRS 17.125 a Disclosur e

588 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation The amount of the exposure to risk that arises from contracts within the scope of IFRS 17.

589 ifrs-full ExpropriationOfMajorAssetsByGovernmentMe mber Member label Expropriation of major assets by government [member] IAS 10.22 c Example documentation This member stands for expropriation of major assets by government. [Refer: Government [member]] ifrs-full ExternalCreditGradesAxis Axis label External credit grades [axis] IFRS 7.35M Example, IFRS 7.IG20C Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ExternalCreditGradesDomain Domain [default] label External credit grades [domain] IFRS 7.35M Example, IFRS 7.IG20C Example documentation This member stands for the standard value for the 'External credit grades' axis if no other member is used. ifrs-full ExternalCreditGradesMember Member label Total for all external credit grades [member] IFRS 7.35M Example, IFRS 7.IG20C Example documentation This member stands for credit grades that have been provided by external rating agencies. ifrs-full FactoringOfReceivablesMember Member label Factoring of receivables [member] IFRS 7.B33 Example documentation This member stands for transactions in which an entity transfers its receivables to another party (the factor). ifrs-full FactorsUsedToIdentifyEntitysReportableSeg ments Text label Description of factors used to identify entity's reportable segments IFRS 8.22 a Disclosure documentation The description of the factors used to identify the entity's reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [domain]; Operating segments [member]; Products and services [domain]; Reportable segments [member]]

590 ifrs-full FairValueAsDeemedCostAxis Axis label Fair value as deemed cost [axis] IFRS 1.30 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full FairValueGainLossThatWouldHaveBeenReco gnisedInOtherComprehensiveIncomeIfFinanci alAssetsHadNotBeenReclassified Montetary, duration, credit label Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified IFRS 7.12D b Disclosure documentation The fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets] ifrs-full FairValueGainLossThatWouldHaveBeenReco gnisedInProfitOrLossIfFinancialAssetsHadNot BeenReclassifiedOutOfFairValueThroughProfi tOrLossAndIntoFairValueThroughOtherCompr ehensiveIncomeInitialApplicationOfIFRS9 Montetary, duration, credit label Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9 IFRS 7.42M b Disclosure documentation The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets] ifrs-full FairValueGainLossThatWouldHaveBeenReco gnisedInProfitOrLossOrOtherComprehensiveI ncomeIfFinancialAssetsHadNotBeenReclassif iedFirstApplicationOfIFRS9 Montetary, duration, credit label Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9 IFRS 7.42M b Disclosure documentation The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]

591 ifrs-full FairValueGainLossThatWouldHaveBeenReco gnisedInProfitOrLossOrOtherComprehensiveI ncomeIfFinancialLiabilitiesHadNotBeenReclas sifiedFirstApplicationOfIFRS9 Montetary, duration, credit label Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9 IFRS 7.42M b Disclosure documentation The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities] ifrs-full FairValueGainsLossesOnFinancialAssetsRecl assifiedOutOfAvailableforsaleFinancialAssets NotRecognisedInOtherComprehensiveIncome Montetary, duration, credit label Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income Expired 2023-01- 01 IFRS 7.12A e Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-full FairValueGainsLossesOnFinancialAssetsRecl assifiedOutOfAvailableforsaleFinancialAssets RecognisedInOtherComprehensiveIncome Montetary, duration, credit label Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income Expired 2023-01- 01 IFRS 7.12A d Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

592 ifrs-full FairValueGainsLossesOnFinancialAssetsRecl assifiedOutOfFinancialAssetsAtFairValueThro ughProfitOrLossNotRecognisedInProfitOrLoss Montetary, duration, credit label Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss Expired 2023-01- 01 IFRS 7.12A e Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full FairValueGainsLossesOnFinancialAssetsRecl assifiedOutOfFinancialAssetsAtFairValueThro ughProfitOrLossRecognisedInProfitOrLoss Montetary, duration, credit label Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss Expired 2023-01- 01 IFRS 7.12A d Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full FairValueGainsOrLossThatWouldHaveBeenR ecognisedInProfitOrLossIfFinancialAssetsHad NotBeenReclassified Montetary, duration, credit label Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified IFRS 7.12D b Disclosure documentation The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets] ifrs-full FairValueHedgesMember Member label Fair value hedges [member]

593 documentation This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Types of hedges [domain]] IAS 39.86 a Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure ifrs-full FairValueHierarchyDomain Domain label Fair value hierarchy [domain] IAS 36.130 f (i) Disclosur e, IAS 36.134 e (iiA) Disclo sure documentation This member stand for the fair value hierarchy. ifrs-full FairValueLessCostsOfDisposalMember Member label Fair value less costs of disposal [member] IAS 36.130 e Disclosure documentation This member stands for the fair value less costs of disposal. The fair value less costs of disposal is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, less the incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes. ifrs-full FairValueModelMember Member label Fair value model [member] IAS 40.32A Disclosure, IAS 40.75 a Disclosure documentation This member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ifrs-full FairValueOfAcquiredReceivables Montetary, instant, debit label Fair value of acquired receivables IFRS 3.B64 h (i) Disclosu re documentation The fair value of receivables acquired in a business combination. [Refer: Total for all business combinations [member]] ifrs-full FairValueOfAssetsRepresentingContinuingInv olvementInDerecognisedFinancialAssets Montetary, instant, debit label Fair value of assets representing continuing involvement in derecognised financial assets IFRS 7.42E b Disclosure

594 documentation The fair value of assets representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets] ifrs-full FairValueOfAssociatedFinancialLiabilities (Monetary), instant, credit label Fair value of associated financial liabilities IFRS 7.42D d Disclosure negatedLabel Fair value of associated financial liabilities documentation The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets] ifrs-full FairValueOfFinancialAssetsReclassifiedAsMe asuredAtAmortisedCost Montetary, instant, debit label Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category IFRS 7.12D a Disclosure documentation The fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Financial assets] ifrs-full FairValueOfFinancialAssetsReclassifiedAsMe asuredAtAmortisedCostFirstApplicationOfIFR S9 Montetary, instant, debit label Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9 IFRS 7.42M a Disclosure documentation The fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets] ifrs-full FairValueOfFinancialAssetsReclassifiedOutOf FairValueThroughOtherComprehensiveIncom eCategoryIntoAmortisedCostCategory Montetary, instant, debit label Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category IFRS 7.12D a Disclosure documentation The fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are measured at amortised cost. [Refer: Financial assets]

595 ifrs-full FairValueOfFinancialAssetsReclassifiedOutOf FairValueThroughProfitOrLossAndIntoFairVal ueThroughOtherComprehensiveIncomeInitial ApplicationOfIFRS9 Montetary, instant, debit label Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9 IFRS 7.42M a Disclosure documentation The fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets] ifrs-full FairValueOfFinancialInstrumentOnDiscontinu ationOfMeasurementAtFairValueThroughProfi tOrLossBecauseCreditDerivativeIsUsedToMa nageCreditRiskAssets Montetary, instant, debit label Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets IFRS 7.24G c Disclosure documentation The fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]] ifrs-full FairValueOfFinancialInstrumentOnDiscontinu ationOfMeasurementAtFairValueThroughProfi tOrLossBecauseCreditDerivativeIsUsedToMa nageCreditRiskLiabilities Montetary, instant, credit label Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities IFRS 7.24G c Disclosure documentation The fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]]

596 ifrs-full FairValueOfFinancialLiabilitiesReclassifiedAs MeasuredAtAmortisedCostFirstApplicationOfI FRS9 Montetary, instant, credit label Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9 IFRS 7.42M a Disclosure documentation The fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities] ifrs-full FairValueOfGoodsOrServicesReceivedCanno tBeEstimatedReliably True/False label Fair value of goods or services received cannot be estimated reliably IFRS 2.49 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the entity has rebutted the presumption that the fair value of goods or services received can be estimated reliably. ifrs-full FairValueOfInvestmentInJointVenturesWhere PriceQuotationsPublished Montetary, instant, debit label Fair value of investments in joint ventures for which there are quoted market prices IFRS 12.21 b (iii) Disclos ure documentation The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Total for all joint ventures [member]; Investments in joint ventures reported in separate financial statements] ifrs-full FairValueOfInvestmentPropertyWhenEntityAp pliesCostModel Montetary, instant, debit label Fair value of investment property when entity applies cost model IAS 40.79 e Disclosure documentation The amount of fair value of investment property when an entity applies the cost model to measure the investment property. ifrs-full FairValueOfInvestmentsInAssociatesWherePr iceQuotationsPublished Montetary, instant, debit label Fair value of investments in associates for which there are quoted market prices IFRS 12.21 b (iii) Disclos ure

597 documentation The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Total for all associates [member]; Investments in associates reported in separate financial statements] ifrs-full FairValueOfInvestmentsInEquityInstrumentsD esignatedAsMeasuredAtFairValueThroughOth erComprehensiveIncome Montetary, instant, debit label Investments in equity instruments designated at fair value through other comprehensive income IFRS 7.11A c Disclosure, IFRS 7.8 h Disclosure documentation The amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] ifrs-full FairValueOfInvestmentsInEquityInstrumentsM easuredAtFairValueThroughOtherComprehen siveIncomeAtDateOfDerecognition Montetary, instant, debit label Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition IFRS 7.11B b Disclosure documentation The fair value at the date of the derecognition of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] ifrs-full FairValueOfLiabilitiesRepresentingContinuingI nvolvementInDerecognisedFinancialAssets Montetary, instant, credit label Fair value of liabilities representing continuing involvement in derecognised financial assets IFRS 7.42E b Disclosure documentation The fair value of liabilities representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets] ifrs-full FairValueOfPropertyPlantAndEquipmentMater iallyDifferentFromCarryingAmount Montetary, instant, debit label Fair value of property, plant and equipment materially different from carrying amount IAS 16.79 d Example

598 documentation The fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer: Carrying amount [member]; Property, plant and equipment] ifrs-full FairValueOfSubsidiariesThatCeaseToBeCons olidatedAsOfDateOfChangeOfInvestmentEntit yStatus Montetary, instant, debit label Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status IFRS 12.9B a Disclosure documentation The fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full FairValueOfTransferredFinancialAssetsAssoci atedFinancialLiabilitiesThatAreNotDerecognis edInTheirEntirety Montetary, instant, debit label Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety IFRS 7.42D d Disclosure netLabel Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety documentation The difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets] ifrs-full FairValueOfTransferredFinancialAssetsAssoci atedFinancialLiabilitiesThatAreNotDerecognis edInTheirEntiretyAbstract label Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract] ifrs-full FairValueOfTransferredFinancialAssetsThatAr eNotDerecognisedInTheirEntirety Montetary, instant, debit label Fair value of transferred financial assets that are not derecognised in their entirety IFRS 7.42D d Disclosure documentation The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets] ifrs-full FairValueOfUnderlyingItemsForContractsWith DirectParticipationFeatures Montetary, instant, debit label Fair value of underlying items for contracts with direct participation features IFRS 17.111 Disclosure

599 documentation The fair value of the underlying items for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] ifrs-full FeeAndCommissionExpense (Monetary), duration, debit label Fee and commission expense IAS 1.85 Common negatedTotalLabel Total fee and commission expense practice documentation The amount of expense relating to fees and commissions. ifrs-full FeeAndCommissionExpenseAbstract label Fee and commission expense [abstract] ifrs-full FeeAndCommissionIncome Montetary, duration, credit label Fee and commission income IAS 1.85 Common practice totalLabel Total fee and commission income documentation The amount of income relating to fees and commissions. ifrs-full FeeAndCommissionIncomeAbstract label Fee and commission income [abstract] ifrs-full FeeAndCommissionIncomeExpense Montetary, duration, credit label Fee and commission income (expense) IAS 1.85 Common practice netLabel Net fee and commission income (expense) documentation The amount of income or expense relating to fees and commissions. ifrs-full FeeAndCommissionIncomeExpenseAbstract label Fee and commission income (expense) [abstract] ifrs-full FeeExpenseArisingFromFinancialLiabilitiesNo tAtFairValueThroughProfitOrLoss Montetary, duration, debit label Fee expense arising from financial liabilities not at fair value through profit or loss IFRS 7.20 c (i) Disclosur e documentation The amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]

600 ifrs-full FeeIncomeAndExpenseAbstract label Fee income and expense [abstract] ifrs-full FeeIncomeArisingFromFinancialAssetsMeasu redAtAmortisedCost Montetary, duration, credit label Fee income arising from financial assets not at fair value through profit or loss IFRS 7.20 c (i) Disclosur e documentation The amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss. ifrs-full FeeIncomeExpenseArisingFromFinancialAsse tsOrFinancialLiabilitiesNotAtFairValueThrough ProfitOrLoss Montetary, duration, credit label Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss Expired 2023-01- 01 IFRS 7.20 c (i) Disclo sure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities] ifrs-full FeeIncomeExpenseArisingFromTrustAndFidu ciaryActivities Montetary, duration, credit label Fee income (expense) arising from trust and fiduciary activities IFRS 7.20 c (ii) Disclosur e documentation The amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions. ifrs-full FinalSalaryPensionDefinedBenefitPlansMemb er Member label Final salary pension defined benefit plans [member] IAS 19.138 b Example documentation This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]

601 ifrs-full FinanceCosts (Monetary), duration, debit label Finance costs IAS 1.82 b Disclosure negatedLabel Finance costs documentation The amount of costs associated with financing activities of the entity. ifrs-full FinanceCostsPaidClassifiedAsOperatingActivi ties Montetary, duration, credit label Finance costs paid, classified as operating activities IAS 7.31 Common practice documentation The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs] ifrs-full FinanceIncome Montetary, duration, credit label Finance income IAS 1.85 Common practice documentation The amount of income associated with interest and other financing activities of the entity. ifrs-full FinanceIncomeCost Montetary, duration, credit label Finance income (cost) IAS 1.85 Common practice documentation The amount of income or cost associated with interest and other financing activities of the entity. ifrs-full FinanceIncomeExpensesFromReinsuranceCo ntractsHeldExcludedFromProfitOrLossAbstrac t label Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract] ifrs-full FinanceIncomeExpensesFromReinsuranceCo ntractsHeldExcludedFromProfitOrLossBefore Tax Montetary, duration, credit label Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure documentation The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

602 ifrs-full FinanceIncomeExpensesFromReinsuranceCo ntractsHeldExcludedFromProfitOrLossNetOfT ax Montetary, duration, credit label Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax IAS 1.91 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure documentation The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] ifrs-full FinanceIncomeExpensesFromReinsuranceCo ntractsHeldRecognisedInProfitOrLoss Montetary, duration, credit label Finance income (expenses) from reinsurance contracts held recognised in profit or loss IAS 1.82 bc Disclosure, IFRS 17.82 Disclosure documentation The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] ifrs-full FinanceIncomeOnNetInvestmentInFinanceLe ase Montetary, duration, credit label Finance income on net investment in finance lease IFRS 16.90 a (ii) Disclos ure documentation The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease] ifrs-full FinanceIncomeReceivedClassifiedAsOperatin gActivities Montetary, duration, debit label Finance income received, classified as operating activities IAS 7.31 Common practice documentation The cash inflow from finance income received, classified as operating activities. [Refer: Finance income] ifrs-full FinanceLeaseReceivables Montetary, instant, debit label Finance lease receivables IAS 1.55 Common practice documentation The amount of receivables related to finance leases. ifrs-full FinancialAssets Montetary, instant, debit label Financial assets IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example periodEndLabel Financial assets at end of period periodStartLabel Financial assets at beginning of period

603 totalLabel Total financial assets documentation The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A￾16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C￾16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities] ifrs-full FinancialAssetsAffectedByAmendmentsToIFR S9ForPrepaymentFeaturesWithNegativeCom pensationCarryingAmountAfterApplyingAmen dments Montetary, instant, debit label Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments IFRS 9.7.2.34 b Disclosu re

604 documentation The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. ifrs-full FinancialAssetsAffectedByAmendmentsToIFR S9ForPrepaymentFeaturesWithNegativeCom pensationCarryingAmountImmediatelyBefore ApplyingAmendments Montetary, instant, debit label Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments IFRS 9.7.2.34 a Disclosu re documentation The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. ifrs-full FinancialAssetsAffectedByAmendmentsToIFR S9ForPrepaymentFeaturesWithNegativeCom pensationMeasurementCategoryAfterApplying Amendments Text label Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments IFRS 9.7.2.34 b Disclosu re documentation The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. ifrs-full FinancialAssetsAffectedByAmendmentsToIFR S9ForPrepaymentFeaturesWithNegativeCom pensationMeasurementCategoryImmediately BeforeApplyingAmendments Text label Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments IFRS 9.7.2.34 a Disclosu re documentation The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. ifrs-full FinancialAssetsAffectedByAmendmentsToIFR S9MadeByIFRS17CarryingAmountAfterApplyi ngAmendments Montetary, instant, debit label Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments IFRS 9.7.2.42 b Disclosu re

605 documentation The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments. ifrs-full FinancialAssetsAffectedByAmendmentsToIFR S9MadeByIFRS17CarryingAmountImmediatel yBeforeApplyingAmendments Montetary, instant, debit label Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments IFRS 9.7.2.42 a Disclosu re documentation The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. ifrs-full FinancialAssetsAffectedByAmendmentsToIFR S9MadeByIFRS17ClassificationImmediatelyB eforeApplyingAmendments Text label Financial assets affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments IFRS 9.7.2.42 a Disclosu re documentation The classification of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. ifrs-full FinancialAssetsAffectedByAmendmentsToIFR S9MadeByIFRS17MeasurementCategoryAfte rApplyingAmendments Text label Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments IFRS 9.7.2.42 b Disclosu re documentation The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments. ifrs-full FinancialAssetsAffectedByAmendmentsToIFR S9MadeByIFRS17MeasurementCategoryImm ediatelyBeforeApplyingAmendments Text label Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments IFRS 9.7.2.42 a Disclosu re documentation The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. ifrs-full FinancialAssetsAffectedByRedesignationAtDa teOfInitialApplicationOfIFRS17CarryingAmoun tAfterRedesignation Montetary, instant, debit label Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation IFRS 17.C32 b (ii) Disclo sure

606 documentation The carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. ifrs-full FinancialAssetsAffectedByRedesignationAtDa teOfInitialApplicationOfIFRS17CarryingAmoun tImmediatelyBeforeRedesignation Montetary, instant, debit label Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation IFRS 17.C32 b (i) Disclos ure documentation The carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. ifrs-full FinancialAssetsAffectedByRedesignationAtDa teOfInitialApplicationOfIFRS17MeasurementC ategoryAfterRedesignation Text label Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation IFRS 17.C32 b (ii) Disclo sure documentation The measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. ifrs-full FinancialAssetsAffectedByRedesignationAtDa teOfInitialApplicationOfIFRS17MeasurementC ategoryImmediatelyBeforeRedesignation Text label Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation IFRS 17.C32 b (i) Disclos ure documentation The measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. ifrs-full FinancialAssetsAtAmortisedCost Montetary, instant, debit label Financial assets at amortised cost IFRS 7.8 f Disclosure documentation The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets]

607 ifrs-full FinancialAssetsAtAmortisedCostCategoryMe mber Member label Financial assets at amortised cost, category [member] IFRS 7.8 f Disclosure documentation This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost] ifrs-full FinancialAssetsAtAmortisedCostMember Member label Financial assets at amortised cost, class [member] IFRS 7.B2 a Disclosure documentation This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost] ifrs-full FinancialAssetsAtFairValue Montetary, instant, debit label Financial assets, at fair value IFRS 7.25 Disclosure documentation The fair value of financial assets. [Refer: At fair value [member]; Financial assets] ifrs-full FinancialAssetsAtFairValueMember Member label Financial assets at fair value, class [member] IFRS 7.B2 a Disclosure documentation This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]] ifrs-full FinancialAssetsAtFairValueThroughOtherCo mprehensiveIncome Montetary, instant, debit label Financial assets at fair value through other comprehensive income IFRS 7.8 h Disclosure totalLabel Total financial assets at fair value through other comprehensive income documentation The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income] ifrs-full FinancialAssetsAtFairValueThroughOtherCo mprehensiveIncomeAbstract label Financial assets at fair value through other comprehensive income [abstract] ifrs-full FinancialAssetsAtFairValueThroughOtherCo mprehensiveIncomeCategoryMember Member label Financial assets at fair value through other comprehensive income, category [member] IFRS 7.8 h Disclosure documentation This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income]

608 ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ss Montetary, instant, debit label Financial assets at fair value through profit or loss IFRS 7.8 a Disclosure totalLabel Total financial assets at fair value through profit or loss documentation The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ssAbstract label Financial assets at fair value through profit or loss [abstract] ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ssCategoryMember Member label Financial assets at fair value through profit or loss, category [member] IFRS 7.8 a Disclosure documentation This member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ssClassifiedAsHeldForTrading Montetary, instant, debit label Financial assets at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice

609 documentation The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss, mandatorily measured at fair value] ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ssClassifiedAsHeldForTradingCategoryMemb er Member label Financial assets at fair value through profit or loss, classified as held for trading, category [member] Expired 2023-01- 01 IFRS 7.8 a Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation This member stands for the financial assets at fair value through profit or loss classified as held for trading category. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ssDesignatedAsUponInitialRecognition Montetary, instant, debit label Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 a Disclosure documentation The amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss]

610 ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ssDesignatedUponInitialRecognitionCategory Member Member label Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] IFRS 7.8 a Disclosure documentation This member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ssMandatorilyMeasuredAtFairValue Montetary, instant, debit label Financial assets at fair value through profit or loss, mandatorily measured at fair value IFRS 7.8 a Disclosure documentation The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss] ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ssMandatorilyMeasuredAtFairValueCategory Member Member label Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] IFRS 7.8 a Disclosure documentation This member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ssMandatorilyMeasuredAtFairValueOtherTha nThoseClassifiedAsHeldForTrading Montetary, instant, debit label Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1.55 Common practice documentation The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

611 ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ssMeasuredAsSuchInAccordanceWithExempt ionForReacquisitionOfOwnEquityInstruments Montetary, instant, debit label Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments IFRS 7.8 a Disclosure documentation The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through profit or loss] ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ssMeasuredAsSuchInAccordanceWithExempt ionForReacquisitionOfOwnEquityInstruments CategoryMember Member label Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member] IFRS 7.8 a Disclosure documentation This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments] ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ssMeasuredAsSuchInAccordanceWithExempt ionForRepurchaseOfOwnFinancialLiabilities Montetary, instant, debit label Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities IFRS 7.8 a Disclosure documentation The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities, as described in paragraph 3.3.5 of IFRS 9. [Refer: Financial assets at fair value through profit or loss]

612 ifrs-full FinancialAssetsAtFairValueThroughProfitOrLo ssMeasuredAsSuchInAccordanceWithExempt ionForRepurchaseOfOwnFinancialLiabilitiesC ategoryMember Member label Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member] IFRS 7.8 a Disclosure documentation This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities] ifrs-full FinancialAssetsAvailableforsale Montetary, instant, debit label Financial assets available-for-sale Expired 2023-01- 01 IFRS 7.8 d Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held￾to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments] ifrs-full FinancialAssetsAvailableforsaleCategoryMem ber Member label Financial assets available-for-sale, category [member] Expired 2023-01- 01 IFRS 7.8 d Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale] ifrs-full FinancialAssetsCarryingAmountImmediatelyA fterInitialApplicationOfIFRS9 Montetary, instant, debit label Financial assets, carrying amount immediately after initial application of IFRS 9 IFRS 7.42I b Disclosure documentation The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]

613 ifrs-full FinancialAssetsCarryingAmountImmediatelyB eforeInitialApplicationOfIFRS9 Montetary, instant, debit label Financial assets, carrying amount immediately before initial application of IFRS 9 IFRS 7.42I a Disclosure documentation The carrying amount of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets] ifrs-full FinancialAssetsCollectivelyAssessedForCredi tLossesMember Member label Financial assets collectively assessed for credit losses [member] Expired 2023-01- 01 IFRS 7.37 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets] ifrs-full FinancialAssetsDesignatedAsMeasuredAtFair ValueAbstract label Financial assets designated as measured at fair value through profit or loss [abstract] ifrs-full FinancialAssetsHeldForManagingLiquidityRis k Montetary, instant, debit label Financial assets held for managing liquidity risk IFRS 7.B11E Disclosure documentation The amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial assets; Financial liabilities] ifrs-full FinancialAssetsImpairedMember Member label Financial assets impaired [member] Expired 2023-01- 01 IFRS 7.37 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation This member stands for financial assets that have been impaired. [Refer: Financial assets] ifrs-full FinancialAssetsIndividuallyAssessedForCredit LossesMember Member label Financial assets individually assessed for credit losses [member]

614 commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01- 01 IFRS 7.37 b Disclosur e documentation This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets] ifrs-full FinancialAssetsMeasuredAtFairValueThrough OtherComprehensiveIncome Montetary, instant, debit label Financial assets measured at fair value through other comprehensive income IFRS 7.8 h Disclosure documentation The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets] ifrs-full FinancialAssetsMeasuredAtFairValueThrough OtherComprehensiveIncomeAbstract label Financial assets measured at fair value through other comprehensive income [abstract] ifrs-full FinancialAssetsMeasuredAtFairValueThrough OtherComprehensiveIncomeCategoryMember Member label Financial assets measured at fair value through other comprehensive income, category [member] IFRS 7.8 h Disclosure documentation This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets measured at fair value through other comprehensive income] ifrs-full FinancialAssetsMeasurementCategoryImmedi atelyAfterInitialApplicationOfIFRS9 Text label Financial assets, measurement category immediately after initial application of IFRS 9 IFRS 7.42I b Disclosure

615 documentation The measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets] ifrs-full FinancialAssetsMeasurementCategoryImmedi atelyBeforeInitialApplicationOfIFRS9 Text label Financial assets, measurement category immediately before initial application of IFRS 9 IFRS 7.42I a Disclosure documentation The measurement category of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets] ifrs-full FinancialAssetsNeitherPastDueNorImpairedM ember Member label Financial assets neither past due nor impaired [member] Expired 2023-01- 01 IFRS 7.37 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation This member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets] ifrs-full FinancialAssetsOutsideScopeOfIFRS7Membe r Member label Financial assets outside scope of IFRS 7, class [member] IFRS 7.B2 b Disclosure documentation This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets] ifrs-full FinancialAssetsPastDueButNotImpairedMem ber Member label Financial assets past due but not impaired [member] Expired 2023-01- 01 IFRS 7.37 a Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation This member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]

616 ifrs-full FinancialAssetsPledgedAsCollateralForLiabilit iesOrContingentLiabilities Montetary, instant, debit label Financial assets pledged as collateral for liabilities or contingent liabilities IFRS 7.14 a Disclosure documentation The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9. [Refer: Classes of contingent liabilities [domain]; Financial assets] ifrs-full FinancialAssetsPreviouslyDesignatedAtFairV alueThroughProfitOrLossButNoLongerSoDesi gnatedFirstApplicationOfIFRS9 Montetary, instant, debit label Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9 IFRS 7.42I c Disclosure documentation The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] ifrs-full FinancialAssetsPreviouslyDesignatedAtFairV alueThroughProfitOrLossReclassifiedDueToR equirementsOfIFRS9FirstApplicationOfIFRS9 Montetary, instant, debit label Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9 IFRS 7.42I c Disclosure documentation The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] ifrs-full FinancialAssetsPreviouslyDesignatedAtFairV alueThroughProfitOrLossReclassifiedVoluntari lyFirstApplicationOfIFRS9 Montetary, instant, debit label Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9 IFRS 7.42I c Disclosure

617 documentation The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] ifrs-full FinancialAssetsReclassifiedOutOfAvailablefor saleFinancialAssetsAtFairValue Montetary, instant, debit label Financial assets reclassified out of available-for￾sale financial assets, at fair value Expired 2023-01- 01 IFRS 7.12A b Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value [member]; Financial assets, at fair value] ifrs-full FinancialAssetsReclassifiedOutOfAvailablefor saleFinancialAssetsCarryingAmount Montetary, instant, debit label Financial assets reclassified out of available-for￾sale financial assets, carrying amount Expired 2023-01- 01 IFRS 7.12A b Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets] ifrs-full FinancialAssetsReclassifiedOutOfFinancialAs setsAtFairValueThroughProfitOrLossAtFairVal ue Montetary, instant, debit label Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value Expired 2023-01- 01 IFRS 7.12A b Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full FinancialAssetsReclassifiedOutOfFinancialAs setsAtFairValueThroughProfitOrLossCarrying Amount Montetary, instant, debit label Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount Expired 2023-01- 01 IFRS 7.12A b Disclos ure

618 commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full FinancialAssetsRecognisedAsOfAcquisitionD ate Montetary, instant, debit label Financial assets recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example documentation The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Total for all business combinations [member]] ifrs-full FinancialAssetsThatAreIndividuallyDetermine dToBeImpairedFairValueOfCollateralHeldAnd OtherCreditEnhancements Montetary, instant, debit label Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements Expired 2023-01- 01 IFRS 7.37 b Disclosur e, Expired 2023-01- 01 IFRS 7.IG29 c Examp le commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets; Impairment loss] ifrs-full FinancialAssetsThatWereDesignatedAsMeas uredAtFairValueThroughProfitOrLossBeforeA pplicationOfAmendmentsToIFRS9ForPrepay mentFeaturesWithNegativeCompensationTha tAreNoLongerSoDesignated Montetary, instant, debit label Financial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated IFRS 9.7.2.34 c Disclosu re

619 documentation The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss] ifrs-full FinancialAssetsThatWereDesignatedAsMeas uredAtFairValueThroughProfitOrLossBeforeA pplicationOfIFRS17ThatAreNoLongerSoDesig nated Montetary, instant, debit label Financial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designated IFRS 17.C32 c Disclosur e documentation The carrying amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 that are no longer so designated after application of IFRS 17. ifrs-full FinancialAssetsWhichDoNotQualifyForDereco gnitionAxis Axis label Transferred financial assets that are not derecognised in their entirety [axis] IFRS 7.42D Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full FinancialAssetsWhichDoNotQualifyForDereco gnitionDomain Domain [default] label Transferred financial assets that are not derecognised in their entirety [domain] IFRS 7.42D Disclosure documentation This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the 'Transferred financial assets that are not derecognised in their entirety' axis if no other member is used. [Refer: Financial assets]

620 ifrs-full FinancialAssetsWhoseContractualCashFlowC haracteristicsHaveBeenAssessedBasedOnFa ctsAndCircumstancesAtInitialRecognitionWith outTakingIntoAccountExceptionForPrepayme ntFeatures Montetary, instant, debit label Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features IFRS 7.42S Disclosure documentation The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial assets] ifrs-full FinancialAssetsWhoseContractualCashFlowC haracteristicsHaveBeenAssessedBasedOnFa ctsAndCircumstancesAtInitialRecognitionWith outTakingIntoAccountRequirementsRelatedTo ModificationOfTimeValueOfMoneyElement Montetary, instant, debit label Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element IFRS 7.42R Disclosure documentation The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets] ifrs-full FinancialAssetsWithContractualCashFlowsMo difiedDuringReportingPeriodWhileLossAllowa nceMeasuredAtLifetimeExpectedCreditLosses AmortisedCostBeforeModification Montetary, duration, debit label Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification IFRS 7.35J a Disclosure

621 documentation The amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets] ifrs-full FinancialAssetsWithContractualCashFlowsMo difiedDuringReportingPeriodWhileLossAllowa nceMeasuredAtLifetimeExpectedCreditLosses ModificationGainLoss Montetary, duration, credit label Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss) IFRS 7.35J a Disclosure documentation The net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets] ifrs-full FinancialAssetsWithModifiedContractualCash FlowsWhileLossAllowanceMeasuredAtLifetim eExpectedCreditLossesForWhichLossAllowan ceChangedDuringReportingPeriodTo12month ExpectedCreditLossesGrossCarryingAmount Montetary, instant, debit label Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount IFRS 7.35J b Disclosure documentation The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets] ifrs-full FinancialAssetsWrittenOffDuringReportingPer iodAndStillSubjectToEnforcementActivityContr actualAmountOutstanding Montetary, instant, debit label Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding IFRS 7.35L Disclosure

622 documentation The contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets] ifrs-full FinancialEffectOfChangesInAccountingPolicy Member Member label Increase (decrease) due to changes in accounting policy [member] IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure documentation This member stands for the financial effect of changes in accounting policy. ifrs-full FinancialEffectOfCorrectionsOfAccountingErr orsMember Member label Increase (decrease) due to corrections of prior period errors [member] IAS 8.49 b (i) Disclosure, IAS 8.49 c Disclosure documentation This member stands for the financial effect of corrections of prior period errors. ifrs-full FinancialEffectOfTransitionFromPreviousGAA PToIFRSsAxis Axis label Financial effect of transition from previous GAAP to IFRSs [axis] IFRS 1.24 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full FinancialForecastOfCashFlowsForCashgener atingUnitMeasurementInputMember Member label Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member] IFRS 13.B36 e Example documentation This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input. ifrs-full FinancialForecastOfProfitOrLossForCashgen eratingUnitMeasurementInputMember Member label Financial forecast of profit (loss) for cash￾generating unit, measurement input [member] IFRS 13.B36 e Example documentation This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input. ifrs-full FinancialGuaranteeContractsMember Member label Financial guarantee contracts [member] IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure documentation This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.

623 ifrs-full FinancialInstrumentsCreditimpairedAfterPurch aseOrOriginationMember Member label Financial instruments credit-impaired after purchase or origination [member] IFRS 7.35H b (ii) Disclos ure, IFRS 7.35M b (ii) Disclos ure documentation This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]] ifrs-full FinancialInstrumentsCreditimpairedMember Member label Financial instruments credit-impaired [member] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure documentation This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [domain]] ifrs-full FinancialInstrumentsDesignatedAsHedgingIns trumentsAtFairValue Montetary, instant label Financial instruments designated as hedging instruments, at fair value Expired 2023-01- 01 IFRS 7.22 b Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Classes of financial instruments [domain]; Financial assets; Financial liabilities] ifrs-full FinancialInstrumentsMeasuredAtFairValueThr oughProfitOrLossBecauseCreditDerivativeIsU sedToManageCreditRiskAxis Axis label Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis] IFRS 7.24G Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

624 ifrs-full FinancialInstrumentsMeasuredAtFairValueThr oughProfitOrLossBecauseCreditDerivativeIsU sedToManageCreditRiskDomain Domain [default] label Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [domain] IFRS 7.24G Disclosure documentation This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the 'Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk' axis if no other member is used. [Refer: Classes of financial instruments [domain]; Credit risk [member]] ifrs-full FinancialInstrumentsNotCreditimpairedMemb er Member label Financial instruments not credit-impaired [member] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure documentation This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [domain]] ifrs-full FinancialInstrumentsPurchasedOrOriginatedC reditimpairedMember Member label Financial instruments purchased or originated credit-impaired [member] IFRS 7.35H c Disclosure, IFRS 7.35M c Disclosure documentation This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]] ifrs-full FinancialInstrumentsSubjectToEnforceableMa sterNettingArrangementOrSimilarAgreementN otSetOffAgainstFinancialAssets (Monetary), instant, credit label Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets IFRS 7.13C d (i) Exampl e, IFRS 7.IG40D Example negatedLabel Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets documentation The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial assets. [Refer: Financial assets]

625 ifrs-full FinancialInstrumentsSubjectToEnforceableMa sterNettingArrangementOrSimilarAgreementN otSetOffAgainstFinancialLiabilities (Monetary), instant, debit label Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities IFRS 7.13C d (i) Exampl e, IFRS 7.IG40D Example negatedLabel Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities documentation The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial liabilities. [Refer: Financial liabilities] ifrs-full FinancialInstrumentsWhoseFairValuePrevious lyCouldNotBeReliablyMeasuredAtTimeOfDere cognition Montetary, instant label Financial instruments whose fair value previously could not be reliably measured at time of derecognition Expired 2023-01- 01 IFRS 7.30 e Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Classes of financial instruments [domain]] ifrs-full FinancialLiabilities Montetary, instant, credit label Financial liabilities IFRS 7.25 Disclosure periodEndLabel Financial liabilities at end of period periodStartLabel Financial liabilities at beginning of period totalLabel Total financial liabilities

626 documentation The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non -derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non

derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A -16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C -16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A -16B or paragraphs 16C -16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]]

627 ifrs-full FinancialLiabilitiesAffectedByAmendmentsToI FRS9ForPrepaymentFeaturesWithNegativeC ompensationCarryingAmountAfterApplyingAm endments Montetary, instant, credit label Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments IFRS 9.7.2.34 b Disclosu re documentation The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. ifrs-full FinancialLiabilitiesAffectedByAmendmentsToI FRS9ForPrepaymentFeaturesWithNegativeC ompensationCarryingAmountImmediatelyBefo reApplyingAmendments Montetary, instant, credit label Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments IFRS 9.7.2.34 a Disclosu re documentation The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. ifrs-full FinancialLiabilitiesAffectedByAmendmentsToI FRS9ForPrepaymentFeaturesWithNegativeC ompensationMeasurementCategoryAfterApply ingAmendments Text label Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments IFRS 9.7.2.34 b Disclosu re documentation The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. ifrs-full FinancialLiabilitiesAffectedByAmendmentsToI FRS9ForPrepaymentFeaturesWithNegativeC ompensationMeasurementCategoryImmediat elyBeforeApplyingAmendments Text label Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments IFRS 9.7.2.34 a Disclosu re documentation The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.

628 ifrs-full FinancialLiabilitiesAffectedByAmendmentsToI FRS9MadeByIFRS17CarryingAmountAfterAp plyingAmendments Montetary, instant, credit label Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments IFRS 9.7.2.42 b Disclosu re documentation The carrying amount of financial liabilities affected by amendments to IFRS 9 made by IFRS 17, after applying the amendments. ifrs-full FinancialLiabilitiesAffectedByAmendmentsToI FRS9MadeByIFRS17CarryingAmountImmedi atelyBeforeApplyingAmendments Montetary, instant, credit label Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments IFRS 9.7.2.42 a Disclosu re documentation The carrying amount of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. ifrs-full FinancialLiabilitiesAffectedByAmendmentsToI FRS9MadeByIFRS17ClassificationImmediatel yBeforeApplyingAmendments Text label Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments IFRS 9.7.2.42 a Disclosu re documentation The classification of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. ifrs-full FinancialLiabilitiesAffectedByAmendmentsToI FRS9MadeByIFRS17MeasurementCategoryA fterApplyingAmendments Text label Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments IFRS 9.7.2.42 b Disclosu re documentation The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments. ifrs-full FinancialLiabilitiesAffectedByAmendmentsToI FRS9MadeByIFRS17MeasurementCategoryI mmediatelyBeforeApplyingAmendments Text label Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments IFRS 9.7.2.42 a Disclosu re documentation The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. ifrs-full FinancialLiabilitiesAtAmortisedCost label Financial liabilities at amortised cost IFRS 7.8 g Disclosure

629 Montetary, instant, credit documentation The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities] ifrs-full FinancialLiabilitiesAtAmortisedCostCategoryM ember Member label Financial liabilities at amortised cost, category [member] IFRS 7.8 g Disclosure documentation This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost] ifrs-full FinancialLiabilitiesAtAmortisedCostMember Member label Financial liabilities at amortised cost, class [member] IFRS 7.B2 a Disclosure documentation This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost] ifrs-full FinancialLiabilitiesAtFairValue Montetary, instant, credit label Financial liabilities, at fair value IFRS 7.25 Disclosure documentation The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities] ifrs-full FinancialLiabilitiesAtFairValueMember Member label Financial liabilities at fair value, class [member] IFRS 7.B2 a Disclosure documentation This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]] ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOr Loss Montetary, instant, credit label Financial liabilities at fair value through profit or loss IFRS 7.8 e Disclosure totalLabel Total financial liabilities at fair value through profit or loss

630 documentation The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities] ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOr LossAbstract label Financial liabilities at fair value through profit or loss [abstract] ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOr LossCategoryMember Member label Financial liabilities at fair value through profit or loss, category [member] IFRS 7.8 e Disclosure documentation This member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities at fair value through profit or loss]

631 ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOr LossClassifiedAsHeldForTrading Montetary, instant, credit label Financial liabilities at fair value through profit or loss that meet definition of held for trading IFRS 7.8 e Disclosure documentation The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss] ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOr LossDesignatedAsUponInitialRecognition Montetary, instant, credit label Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 e Disclosure documentation The amount of financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss] ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOr LossDesignatedUponInitialRecognitionCatego ryMember Member label Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] IFRS 7.8 e Disclosure

632 documentation This member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOr LossThatMeetDefinitionOfHeldForTradingCat egoryMember Member label Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member] IFRS 7.8 e Disclosure documentation This member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-full FinancialLiabilitiesCarryingAmountImmediatel yAfterInitialApplicationOfIFRS9 Montetary, instant, credit label Financial liabilities, carrying amount immediately after initial application of IFRS 9 IFRS 7.42I b Disclosure documentation The carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities] ifrs-full FinancialLiabilitiesCarryingAmountImmediatel yBeforeInitialApplicationOfIFRS9 Montetary, instant, credit label Financial liabilities, carrying amount immediately before initial application of IFRS 9 IFRS 7.42I a Disclosure documentation The carrying amount of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities] ifrs-full FinancialLiabilitiesMeasurementCategoryImm ediatelyAfterInitialApplicationOfIFRS9 Text label Financial liabilities, measurement category immediately after initial application of IFRS 9 IFRS 7.42I b Disclosure documentation The measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]

633 ifrs-full FinancialLiabilitiesMeasurementCategoryImm ediatelyBeforeInitialApplicationOfIFRS9 Text label Financial liabilities, measurement category immediately before initial application of IFRS 9 IFRS 7.42I a Disclosure documentation The measurement category of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities] ifrs-full FinancialLiabilitiesOutsideScopeOfIFRS7Mem ber Member label Financial liabilities outside scope of IFRS 7, class [member] IFRS 7.B2 b Disclosure documentation This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities] ifrs-full FinancialLiabilitiesPreviouslyDesignatedAtFair ValueThroughProfitOrLossButNoLongerSoDe signatedFirstApplicationOfIFRS9 Montetary, instant, credit label Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9 IFRS 7.42I c Disclosure documentation The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full FinancialLiabilitiesPreviouslyDesignatedAtFair ValueThroughProfitOrLossReclassifiedDueTo RequirementsOfIFRS9FirstApplicationOfIFRS 9 Montetary, instant, credit label Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9 IFRS 7.42I c Disclosure

634 documentation The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to the requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full FinancialLiabilitiesPreviouslyDesignatedAtFair ValueThroughProfitOrLossReclassifiedVolunt arilyFirstApplicationOfIFRS9 Montetary, instant, credit label Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9 IFRS 7.42I c Disclosure documentation The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full FinancialLiabilitiesReclassifiedIntoEquity Montetary, duration label Financial liabilities reclassified into equity IAS 1.80A Disclosure

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

636 ifrs-full FinancialLiabilitiesRecognisedAsOfAcquisition Date (Monetary), instant, credit label Financial liabilities recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example negatedLabel Financial liabilities recognised as of acquisition date documentation The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Total for all business combinations [member]] ifrs-full FinancialLiabilitiesThatArePartOfSupplierFina nceArrangementsForWhichSuppliersHaveRec eivedPaymentMember Member label Financial liabilities that are part of supplier finance arrangements for which suppliers have received payment [member] IAS 7.44H b (ii) Disclosur e documentation This member stands for financial liabilities that are part of a supplier finance arrangement for which suppliers have already received payment from the finance providers. ifrs-full FinancialLiabilitiesThatArePartOfSupplierFina nceArrangementsMember Member label Financial liabilities that are part of supplier finance arrangements [member] IAS 7.44H b (i) Disclosur e documentation This member stands for financial liabilities that are part of a supplier finance arrangement. ifrs-full FinancialLiabilitiesThatWereDesignatedAsMe asuredAtFairValueThroughProfitOrLossBefore ApplicationOfAmendmentsToIFRS9ForPrepay mentFeaturesWithNegativeCompensationTha tAreNoLongerSoDesignated Montetary, instant, credit label Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated IFRS 9.7.2.34 c Disclosu re documentation The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]

637 ifrs-full FinancialLiabilitiesThatWereDesignatedAsMe asuredAtFairValueThroughProfitOrLossBefore ApplicationOfAmendmentsToIFRS9MadeByIF RS17ButAreNoLongerSoDesignated Montetary, instant, credit label Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated IFRS 9.7.2.42 c Disclosu re documentation The carrying amount of any financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full FinancialRiskMember Member label Financial risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, documentation IFRS 17.127 Disclosure This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non￾financial variable that the variable is not specific to a party to the contract. ifrs-full FinancialStatementsAndCorrespondingFigure sForPreviousPeriodsHaveBeenRestatedForC hangesInGeneralPurchasingPowerOfFunction alCurrency True/False label Financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency IAS 29.39 a Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

638 documentation Indicates (true false) whether the financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting. ifrs-full FinancialStatementsComplyWithIFRSs True/False label Financial statements comply with IFRSs IAS 1.16 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the financial statements comply with all the requirements of IFRSs. ifrs-full FinancialStatementsForPreviousPeriodsNotPr esented True/False label Financial statements for previous periods not presented IFRS 1.28 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether, in the entity's first IFRS financial statements, the entity did not present financial statements for previous periods. ifrs-full FinishedGoods label Current finished goods

639 Montetary, instant, debit documentation A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories] IAS 1.78 c Example, IAS 2.37 Common practice ifrs-full FirstinFirstoutMember Member label First-in, first-out [member] IAS 2.36 a Disclosure documentation This member stands for the first-in, first-out (FIFO) cost formula method of inventory measurement. ifrs-full FiveYearsBeforeReportingYearMember Member label Five years before reporting year [member] IFRS 17.130 Disclosure documentation This member stands for a year that ended five years before the end of the reporting year. ifrs-full FixedInterestRateMember Member label Fixed interest rate [member] IFRS 7.39 Common practice documentation This member stands for a fixed interest rate. [Refer: Interest rate risk [member]] ifrs-full FixedpriceContractsMember Member label Fixed-price contracts [member] IFRS 15.B89 d Example documentation This member stands for fixed-price contracts with customers. ifrs-full FixturesAndFittings Montetary, instant, debit label Fixtures and fittings IAS 16.37 g Example documentation The amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations. ifrs-full FixturesAndFittingsMember Member label Fixtures and fittings [member] IAS 16.37 g Example documentation This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment] ifrs-full FlatSalaryPensionDefinedBenefitPlansMembe r Member label Flat salary pension defined benefit plans [member] IAS 19.138 b Example documentation This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]

640 ifrs-full FloatingInterestRateMember Member label Floating interest rate [member] IFRS 7.39 Common practice documentation This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]] ifrs-full ForeignCountriesMember Member label Foreign countries [member] IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure documentation This member stands for countries outside the entity's country of domicile. [Refer: Country of domicile [member]] ifrs-full ForeignExchangeGain Montetary, duration, credit label Foreign exchange gain IAS 1.35 Disclosure, IAS 21.52 a Disclosure documentation The gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] ifrs-full ForeignExchangeGainLossAbstract label Foreign exchange gain (loss) [abstract] ifrs-full ForeignExchangeLoss (Monetary), duration, debit label Foreign exchange loss IAS 1.35 Disclosure, IAS 21.52 a Disclosure negatedLabel Foreign exchange loss documentation The gross loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] ifrs-full ForeignExchangeRatesAbstract label Foreign exchange rates [abstract] ifrs-full ForeignOperationsWhoseFunctionalCurrencyI sNotExchangeableIntoPresentationCurrencyA xis Axis label Foreign operations whose functional currency is not exchangeable into presentation currency [axis] Effective 2025-01- 01 IAS 21.A20 b Disclos ure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

641 ifrs-full ForeignOperationsWhoseFunctionalCurrencyI sNotExchangeableIntoPresentationCurrencyD omain Domain [default] label Foreign operations whose functional currency is not exchangeable into presentation currency [domain] Effective 2025-01- 01 IAS 21.A20 b Disclos ure documentation This member stands for the standard value of the ‘Foreign operations whose functional currency is not exchangeable into presentation currency’ axis if no other member is used. ifrs-full ForwardContractMember Member label Forward contract [member] IAS 1.112 c Common practice documentation This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance. ifrs-full FourYearsBeforeReportingYearMember Member label Four years before reporting year [member] IFRS 17.130 Disclosure documentation This member stands for a year that ended four years before the end of the reporting year. ifrs-full FranchiseFeeIncome Montetary, duration, credit label Franchise fee income IAS 1.112 c Common practice documentation The amount of income arising from franchise fees. ifrs-full FranchisesMember Member label Franchises [member] IAS 38.119 Common practice documentation This member stands for a class of intangible assets representing the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill] ifrs-full FuelAndEnergyExpense Montetary, duration, debit label Fuel and energy expense IAS 1.112 c Common practice totalLabel Total fuel and energy expense documentation The amount of expense arising from the consumption of fuel and energy. ifrs-full FuelAndEnergyExpenseAbstract label Fuel and energy expense [abstract]

642 ifrs-full FuelExpense Montetary, duration, debit label Fuel expense IAS 1.112 c Common practice documentation The amount of expense arising from the consumption of fuel. ifrs-full FunctionalOrPresentationCurrencyMember Member [default] label Functional or presentation currency [member] IAS 21.57 a Disclosure documentation This member indicates information displayed in the functional or presentation currency. It also represents the standard value for the ‘Currency in which information is displayed’ axis if no other member is used. ifrs-full FundingArrangementsOfDefinedBenefitPlans Axis Axis label Funding arrangements of defined benefit plans [axis] IAS 19.138 e Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full FundingArrangementsOfDefinedBenefitPlans Domain Domain [default] label Funding arrangements of defined benefit plans [domain] IAS 19.138 e Example documentation This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the 'Funding arrangements of defined benefit plans' axis if no other member is used. ifrs-full FuturesContractMember Member label Futures contract [member] IAS 1.112 c Common practice documentation This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance. ifrs-full GainLossArisingFromDerecognitionOfFinanci alAssetsMeasuredAtAmortisedCost Montetary, duration, credit label Gain (loss) arising from derecognition of financial assets measured at amortised cost IAS 1.82 aa Disclosure netLabel Net gain (loss) arising from derecognition of financial assets measured at amortised cost

643 documentation The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full GainLossArisingFromDerecognitionOfFinanci alAssetsMeasuredAtAmortisedCostAbstract label Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract] ifrs-full GainLossArisingFromDifferenceBetweenCarry ingAmountOfFinancialLiabilityExtinguishedAn dConsiderationPaid Montetary, duration, credit label Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid IFRIC 19.11 Disclosure documentation The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]] ifrs-full GainLossOfDerecognisedFinancialAssetsAtD ateOfTransfer Montetary, duration, credit label Gain (loss) of derecognised financial assets at date of transfer IFRS 7.42G a Disclosure documentation The gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets] ifrs-full GainLossOfDerecognisedFinancialAssetsRep resentingGreatestTransferActivity Montetary, duration, credit label Gain (loss) from transfer activity during period representing greatest transfer activity IFRS 7.42G c (ii) Disclos ure documentation The gain (loss) recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets] ifrs-full GainLossOnCessationOfConsolidationOfSubs idiariesDueToChangeOfInvestmentEntityStatu s Montetary, duration, credit label Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status IFRS 12.9B b Disclosure

644 documentation The gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full GainLossOnChangeInFairValueOfHedgedIte mUsedAsBasisForRecognisingHedgeIneffecti veness Montetary, duration, credit label Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness IFRS 7.24B a (iv) Disclos ure, IFRS 7.24B b (i) Disclosu re documentation The gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. ifrs-full GainLossOnChangeInFairValueOfHedgingIns trumentUsedAsBasisForRecognisingHedgeIn effectiveness Montetary, duration, credit label Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness IFRS 7.24A c Disclosure documentation The gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. ifrs-full GainLossOnChangesInEffectOfLimitingNetDe finedBenefitAssetToAssetCeiling (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense IAS 19.141 c (iv) Disclos ure negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense

645 documentation The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income (expense); Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] ifrs-full GainLossOnChangesInEffectOfLimitingReimb ursementRightsToAssetCeiling Montetary, duration, debit label Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense IAS 19.141 c (iv) Disclos ure documentation The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the gain (loss) on changes in the effect of limiting a reimbursement right to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Increase in reimbursement rights related to defined benefit obligation, resulting from interest income] ifrs-full GainLossOnDesignationOfFinancialInstrumen tAsMeasuredAtFairValueThroughProfitOrLoss BecauseCreditDerivativeIsUsedToManageCre ditRisk Montetary, duration, credit label Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk IFRS 7.24G b Disclosure documentation The gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]]

646 ifrs-full GainLossOnHedgeIneffectiveness Montetary, duration, credit label Gain (loss) on hedge ineffectiveness IFRS 7.24C a (i) Disclosu re totalLabel Total gain (loss) on hedge ineffectiveness documentation The gain (loss) on hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. ifrs-full GainLossOnHedgeIneffectivenessAbstract label Gain (loss) on hedge ineffectiveness [abstract] ifrs-full GainLossOnHedgeIneffectivenessRecognised InOtherComprehensiveIncome Montetary, duration, credit label Gain (loss) on hedge ineffectiveness recognised in other comprehensive income IFRS 7.24C a (i) Disclosu re documentation The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full GainLossOnHedgeIneffectivenessRecognised InProfitOrLoss Montetary, duration, credit label Gain (loss) on hedge ineffectiveness recognised in profit or loss IFRS 7.24C a (i) Disclosu re, IFRS 7.24C b (ii) Disclos ure documentation The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full GainLossOnRemeasurementOfNetDefinedBe nefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income IAS 19.141 c Disclosure negatedTotalLabel Total increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on remeasurement in other comprehensive income

647 commentaryGuidance Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from gain on remeasurement in other comprehensive income should be tagged with a positive value; increases resulting from loss on remeasurement should be tagged with a negative value. Increases in the fair value of plan assets resulting from gain on remeasurement in other comprehensive income represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value; decreases in fair value of plan assets resulting from loss on remeasurement should be tagged with a negative value. documentation The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] ifrs-full GainLossOnRemeasurementOfNetDefinedBe nefitLiabilityAssetAbstract label Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract] ifrs-full GainLossOnRemeasurementOfReimburseme ntRights Montetary, duration, debit label Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement IAS 19.141 c Disclosure totalLabel Total increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement documentation The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]

648 ifrs-full GainLossOnRemeasurementOfReimburseme ntRightsAbstract label Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement [abstract] ifrs-full GainLossRecognisedAsResultOfRemeasuring ToFairValueEquityInterestInAcquireeHeldByA cquirerBeforeBusinessCombination Montetary, duration, credit label Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination IFRS 3.B64 p (ii) Disclos ure documentation The gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Total for all business combinations [member]] ifrs-full GainLossRecognisedOnFinancialInstruments WhoseFairValuePreviouslyCouldNotBeReliabl yMeasured Montetary, duration, credit label Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured Expired 2023-01- 01 IFRS 7.30 e Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Classes of financial instruments [domain]] ifrs-full GainLossRecognisedOnMeasurementToFairV alueLessCostsToSellOrOnDisposalOfAssetsO rDisposalGroupsConstitutingDiscontinuedOpe ration Montetary, duration, credit label Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation IFRS 5.33 b (iii) Disclosu re documentation The gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. [Refer: Discontinued operations [member]]

649 ifrs-full GainLossThatRelatesToIdentifiableAssetsAcq uiredOrLiabilitiesAssumedInBusinessCombina tion Montetary, duration, credit label Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements IFRS 3.B67 e Disclosure documentation The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Total for all business combinations [member]] ifrs-full GainOnRecoveryOfLoansAndAdvancesPrevio uslyWrittenOff Montetary, duration, credit label Gain on recovery of loans and advances previously written off IAS 1.85 Common practice documentation The gain on the recovery of loans and advances previously written off. ifrs-full GainRecognisedInBargainPurchaseTransacti on Montetary, duration, credit label Gain recognised in bargain purchase transaction IFRS 3.B64 n (i) Disclosu re documentation The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer's previously held equity interest in the acquiree. [Refer: Total for all business combinations [member]] ifrs-full GainsArisingFromDerecognitionOfFinancialAs setsMeasuredAtAmortisedCost Montetary, duration, credit label Gains arising from derecognition of financial assets measured at amortised cost IFRS 7.20A Disclosure documentation The gain, recognised in the statement of comprehensive income, that arises from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

650 ifrs-full GainsLossesArisingFromDifferenceBetweenP reviousCarryingAmountAndFairValueOfFinan cialAssetsReclassifiedAsMeasuredAtFairValu e Montetary, duration, credit label Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category IAS 1.82 ca Disclosure documentation The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost] ifrs-full GainsLossesArisingFromSaleAndLeasebackT ransactions Montetary, duration, credit label Gains (losses) arising from sale and leaseback transactions IFRS 16.53 i Disclosure documentation The gains (losses) arising from sale and leaseback transactions. ifrs-full GainsLossesArisingFromSettlementsDefined BenefitPlans (Monetary), duration, credit label Gains (losses) arising from settlements, defined benefit plans IAS 19.135 b Common practice negatedLabel Losses (gains) arising from settlements, defined benefit plans documentation The amount of income (expense) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [domain]; Actuarial assumptions [domain]] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements]

651 ifrs-full GainsLossesArisingFromSettlementsNetDefin edBenefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements IAS 19.141 d Disclosure negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from losses (gains) arising from settlements documentation The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]; Actuarial assumptions [domain]] ifrs-full GainsLossesOnAvailableforsaleFinancialAsse ts Montetary, duration, credit label Gains (losses) on available-for-sale financial assets Expired 2023-01- 01 IFRS 7.20 a (ii) Disclo sure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale] ifrs-full GainsLossesOnCashFlowHedgesBeforeTax Montetary, duration, credit label Gains (losses) on cash flow hedges, before tax IAS 1.91 b Disclosure documentation The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax, before reclassification adjustments. [Refer: Cash flow hedges [member]] ifrs-full GainsLossesOnCashFlowHedgesNetOfTax Montetary, duration, credit label Gains (losses) on cash flow hedges, net of tax IAS 1.91 a Disclosure, IFRS 7.24C b (i) Disclosu

652 documentation The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments. [Refer: Cash flow hedges [member]] re, IFRS 7.24E a Disclosure ifrs-full GainsLossesOnChangeInFairValueEstimates OfBiologicalAssetsForCurrentPeriod Montetary, duration, credit label Gains (losses) on change in fair value less costs to sell of biological assets for current period IAS 41.40 Disclosure documentation The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets] ifrs-full GainsLossesOnChangeInFairValueOfDerivati ves Montetary, duration, credit label Gains (losses) on change in fair value of derivatives IAS 1.85 Common practice netLabel Net gains (losses) on change in fair value of derivatives documentation The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] ifrs-full GainsLossesOnChangeInFairValueOfDerivati vesAbstract label Gains (losses) on change in fair value of derivatives [abstract] ifrs-full GainsLossesOnChangeInValueOfForeignCurr encyBasisSpreadsBeforeTax Montetary, duration, credit label Gains (losses) on change in value of foreign currency basis spreads, before tax IAS 1.91 b Disclosure documentation The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax, before reclassification adjustments. [Refer: Other comprehensive income] ifrs-full GainsLossesOnChangeInValueOfForeignCurr encyBasisSpreadsNetOfTax Montetary, duration, credit label Gains (losses) on change in value of foreign currency basis spreads, net of tax IAS 1.91 a Disclosure documentation The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]

653 ifrs-full GainsLossesOnChangeInValueOfForwardEle mentsOfForwardContractsBeforeTax Montetary, duration, credit label Gains (losses) on change in value of forward elements of forward contracts, before tax IAS 1.91 b Disclosure documentation The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax, before reclassification adjustments. [Refer: Other comprehensive income] ifrs-full GainsLossesOnChangeInValueOfForwardEle mentsOfForwardContractsNetOfTax Montetary, duration, credit label Gains (losses) on change in value of forward elements of forward contracts, net of tax IAS 1.91 a Disclosure documentation The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax, before reclassification adjustments. [Refer: Other comprehensive income] ifrs-full GainsLossesOnChangeInValueOfTimeValue OfOptionsBeforeTax Montetary, duration, credit label Gains (losses) on change in value of time value of options, before tax IAS 1.91 b Disclosure documentation The gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax, before reclassification adjustments. [Refer: Other comprehensive income] ifrs-full GainsLossesOnChangeInValueOfTimeValue OfOptionsNetOfTax Montetary, duration, credit label Gains (losses) on change in value of time value of options, net of tax IAS 1.91 a Disclosure documentation The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax, before reclassification adjustments. [Refer: Other comprehensive income] ifrs-full GainsLossesOnChangesInEffectOfLimitingNe tDefinedBenefitAssetToAssetCeilingExcluding InterestIncomeOrExpenseBeforeTaxDefinedB enefitPlans Montetary, duration, credit label Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plans IAS 19.135 b Common practice

654 documentation The amount of other comprehensive income, before tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense] ifrs-full GainsLossesOnChangesInEffectOfLimitingNe tDefinedBenefitAssetToAssetCeilingExcluding InterestIncomeOrExpenseNetOfTaxDefinedB enefitPlans Montetary, duration, credit label Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plans IAS 19.135 b Common practice documentation The amount of other comprehensive income, net of tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer:Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense] ifrs-full GainsLossesOnDisposalsOfInvestmentProper ties Montetary, duration, credit label Gains (losses) on disposals of investment properties IAS 1.112 c Common practice netLabel Net gains (losses) on disposals of investment properties

655 documentation The gains (losses) on disposals of investment properties. [Refer: Investment property] ifrs-full GainsLossesOnDisposalsOfInvestmentProper tiesAbstract label Gains (losses) on disposals of investment properties [abstract] ifrs-full GainsLossesOnDisposalsOfInvestmentProper tyCarriedAtCostOrInAccordanceWithIFRS16 WithinFairValueModel Montetary, duration, credit label Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model IAS 40.78 d (iii) Disclosur e documentation The gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] ifrs-full GainsLossesOnDisposalsOfInvestments Montetary, duration, credit label Gains (losses) on disposals of investments IAS 1.98 d Disclosure netLabel Net gains (losses) on disposals of investments documentation The gains (losses) on disposals of investments. ifrs-full GainsLossesOnDisposalsOfInvestmentsAbstr act label Gains (losses) on disposals of investments [abstract] ifrs-full GainsLossesOnDisposalsOfNoncurrentAssets Montetary, duration, credit label Gains (losses) on disposals of non-current assets IAS 1.112 c Common practice netLabel Net gains (losses) on disposals of non-current assets documentation The gains (losses) on disposals of non-current assets. [Refer: Non-current assets] ifrs-full GainsLossesOnDisposalsOfNoncurrentAssets Abstract label Gains (losses) on disposals of non-current assets [abstract] ifrs-full GainsLossesOnDisposalsOfOtherNoncurrent Assets Montetary, duration, credit label Gains (losses) on disposals of other non-current assets IAS 1.98 Disclosure documentation The gains (losses) on disposals of other non￾current assets. [Refer: Other non-current assets]

656 ifrs-full GainsLossesOnDisposalsOfPropertyPlantAnd Equipment Montetary, duration, credit label Gains (losses) on disposals of property, plant and equipment IAS 1.98 c Disclosure netLabel Net gains (losses) on disposals of property, plant and equipment documentation The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full GainsLossesOnDisposalsOfPropertyPlantAnd EquipmentAbstract label Gains (losses) on disposals of property, plant and equipment [abstract] ifrs-full GainsLossesOnExchangeDifferencesOnTrans lationBeforeTax Montetary, duration, credit label Gains (losses) on exchange differences on translation of foreign operations, before tax IAS 1.91 b Disclosure documentation The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income] ifrs-full GainsLossesOnExchangeDifferencesOnTrans lationNetOfTax Montetary, duration, credit label Gains (losses) on exchange differences on translation of foreign operations, net of tax IAS 1.91 a Disclosure documentation The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income] ifrs-full GainsLossesOnExchangeDifferencesOnTrans lationRecognisedInProfitOrLoss Montetary, duration, credit label Foreign exchange gain (loss) IAS 1.35 Disclosure, IAS 21.52 a Disclosure netLabel Net foreign exchange gain (loss)

657 documentation The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Classes of financial instruments [domain]] ifrs-full GainsLossesOnFairValueAdjustmentAttributa bleToPhysicalChangesBiologicalAssets Montetary, duration label Gains (losses) on fair value adjustment attributable to physical changes, biological assets IAS 41 - Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets] ifrs-full GainsLossesOnFairValueAdjustmentAttributa bleToPriceChangesBiologicalAssets Montetary, duration label Gains (losses) on fair value adjustment attributable to price changes, biological assets IAS 41 - Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market. [Refer: Biological assets] ifrs-full GainsLossesOnFairValueAdjustmentBiologica lAssets Montetary, duration label Gains (losses) on fair value adjustment, biological assets IAS 41.50 a Disclosure totalLabel Total gains (losses) on fair value adjustment, biological assets

658 commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price changes in the market. [Refer: Biological assets] ifrs-full GainsLossesOnFairValueAdjustmentBiologica lAssetsAbstract label Gains (losses) on fair value adjustment, biological assets [abstract] ifrs-full GainsLossesOnFairValueAdjustmentInvestme ntProperty Montetary, duration label Gains (losses) on fair value adjustment, investment property IAS 40.76 d Disclosure commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) from changes in the fair value of investment property. [Refer: Investment property] ifrs-full GainsLossesOnFinancialAssetsAtAmortisedC ost Montetary, duration, credit label Gains (losses) on financial assets at amortised cost IFRS 7.20 a (vi) Disclosu re documentation The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full GainsLossesOnFinancialAssetsAtFairValueTh roughProfitOrLoss Montetary, duration, credit label Gains (losses) on financial assets at fair value through profit or loss IFRS 7.20 a (i) Disclosur e totalLabel Total gains (losses) on financial assets at fair value through profit or loss documentation The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]

659 ifrs-full GainsLossesOnFinancialAssetsAtFairValueTh roughProfitOrLossClassifiedAsHeldForTradin g Montetary, duration, credit label Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading Expired 2023-01- 01 IFRS 7.20 a (i) Disclo sure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The gains (losses) on financial assets at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading; Gains (losses) on financial assets at fair value through profit or loss] ifrs-full GainsLossesOnFinancialAssetsAtFairValueTh roughProfitOrLossDesignatedAsUponInitialRe cognition Montetary, duration, credit label Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.20 a (i) Disclosur e documentation The gains (losses) on financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial assets at fair value through profit or loss] ifrs-full GainsLossesOnFinancialAssetsAtFairValueTh roughProfitOrLossMandatorilyMeasuredAtFair Value Montetary, duration, credit label Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value IFRS 7.20 a (i) Disclosur e documentation The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities] ifrs-full GainsLossesOnFinancialAssetsMeasuredAtF airValueThroughOtherComprehensiveIncome BeforeTax Montetary, duration, credit label Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclos ure

660 commentaryGuidance Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element ‘Other comprehensive income, net of tax, gains (losses) from investments in equity instruments’. documentation The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, before tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] ifrs-full GainsLossesOnFinancialAssetsMeasuredAtF airValueThroughOtherComprehensiveIncome NetOfTax Montetary, duration, credit label Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax IAS 1.91 a Disclosure commentaryGuidance Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element ‘Other comprehensive income, net of tax, gains (losses) from investments in equity instruments’.

661 documentation The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, net of tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] ifrs-full GainsLossesOnFinancialAssetsReclassifiedO utOfAvailableforsaleFinancialAssetsRecognis edInOtherComprehensiveIncome Montetary, duration, credit label Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss Expired 2023-01- 01 IFRS 7.12A e Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The gains (losses) recognised in profit or loss on financial assets reclassified out of the available￾for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-full GainsLossesOnFinancialAssetsReclassifiedO utOfFinancialAssetsAtFairValueThroughProfit OrLossRecognisedInProfitOrLoss Montetary, duration, credit label Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss Expired 2023-01- 01 IFRS 7.12A e Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full GainsLossesOnFinancialInstrumentsAbstract label Gains (losses) on financial instruments [abstract] ifrs-full GainsLossesOnFinancialLiabilitiesAtAmortise dCost Montetary, duration, credit label Gains (losses) on financial liabilities at amortised cost IFRS 7.20 a (v) Disclosur e

662 documentation The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full GainsLossesOnFinancialLiabilitiesAtFairValue ThroughProfitOrLoss Montetary, duration, credit label Gains (losses) on financial liabilities at fair value through profit or loss IFRS 7.20 a (i) Disclosur e totalLabel Total gains (losses) on financial liabilities at fair value through profit or loss documentation The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full GainsLossesOnFinancialLiabilitiesAtFairValue ThroughProfitOrLossClassifiedAsHeldForTrad ing Montetary, duration, credit label Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading IFRS 7.20 a (i) Disclosur e documentation The gains (losses) on financial liabilities at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Gains (losses) on financial liabilities at fair value through profit or loss] ifrs-full GainsLossesOnFinancialLiabilitiesAtFairValue ThroughProfitOrLossDesignatedAsUponInitial Recognition Montetary, duration, credit label Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.20 a (i) Disclosur e documentation The gains (losses) on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial liabilities at fair value through profit or loss] ifrs-full GainsLossesOnHedgedItemAttributableToHe dgedRisk Montetary, duration, credit label Gains (losses) on hedged item attributable to hedged risk, fair value hedges Expired 2023-01- 01 IFRS 7.24 a (ii) Disclo sure commentaryGuidance This element should be used to tag non-restated comparative information only.

663 documentation The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]] ifrs-full GainsLossesOnHedgesOfNetInvestmentsInF oreignOperationsBeforeTax Montetary, duration, credit label Gains (losses) on hedges of net investments in foreign operations, before tax IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosu re documentation The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income] ifrs-full GainsLossesOnHedgesOfNetInvestmentsInF oreignOperationsNetOfTax Montetary, duration, credit label Gains (losses) on hedges of net investments in foreign operations, net of tax IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 7.24C b (i) Disclosu re, IFRS 7.24E a Disclosure, IFRS 9.6.5.13 a Disclosu re documentation The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income] ifrs-full GainsLossesOnHedgingInstrument Montetary, duration, credit label Gains (losses) on hedging instrument, fair value hedges Expired 2023-01- 01 IFRS 7.24 a (i) Disclo sure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]] ifrs-full GainsLossesOnHeldtomaturityInvestments Montetary, duration, credit label Gains (losses) on held-to-maturity investments Expired 2023-01- 01 IFRS 7.20 a (iii) Discl osure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments] ifrs-full GainsLossesOnIneffectivenessOfCashFlowH edgesRecognisedInProfitOrLoss Montetary, duration, credit label Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss Expired 2023-01- 01 IFRS 7.24 b Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only.

664 documentation The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]] ifrs-full GainsLossesOnIneffectivenessOfHedgesOfN etInvestmentsInForeignOperations Montetary, duration, credit label Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss Expired 2023-01- 01 IFRS 7.24 c Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The gains (losses) on the ineffective portion of hedges of net investments in foreign operations recognised in profit or loss. [Refer: Hedges of net investment in foreign operations [member]] ifrs-full GainsLossesOnInitialRecognitionOfBiological AssetsForCurrentPeriod Montetary, duration, credit label Gains (losses) on initial recognition of biological assets and agricultural produce for current period IAS 41.40 Disclosure documentation The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets] ifrs-full GainsLossesOnLitigationSettlements Montetary, duration, credit label Gains (losses) on litigation settlements netLabel Net gains (losses) on litigation settlements IAS 1.98 f Disclosure documentation The gains (losses) on settlements of litigation. ifrs-full GainsLossesOnLitigationSettlementsAbstract label Gains (losses) on litigation settlements [abstract] ifrs-full GainsLossesOnLoansAndReceivables Montetary, duration, credit label Gains (losses) on loans and receivables Expired 2023-01- 01 IFRS 7.20 a (iv) Discl osure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The gains (losses) on loans and receivables. [Refer: Loans and receivables] ifrs-full GainsLossesOnNetMonetaryPosition label Gains (losses) on net monetary position IAS 29.9 Disclosure

665 Montetary, duration, credit documentation The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting. ifrs-full GainsLossesOnNetMovementInRegulatoryDe ferralAccountBalancesRelatedToItemsThatWil lBeReclassifiedToProfitOrLossBeforeTax Montetary, duration, credit label Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax IFRS 14.22 b Disclosure documentation The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full GainsLossesOnNetMovementInRegulatoryDe ferralAccountBalancesRelatedToItemsThatWil lBeReclassifiedToProfitOrLossNetOfTax Montetary, duration, credit label Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax IFRS 14.22 b Disclosure documentation The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full GainsLossesOnRemeasuringAvailableforsale FinancialAssetsBeforeTax Montetary, duration, credit label Gains (losses) on remeasuring available-for-sale financial assets, before tax Expired 2023-01- 01 IAS 1.91 b Disclosure, Expired 2023-01- commentaryGuidance This element should be used to tag non-restated comparative information only.

666 documentation The gains (losses) recognised in other comprehensive income on remeasuring available￾for-sale financial assets, before tax, before reclassification adjustments. [Refer: Financial assets available-for-sale] 01 IFRS 7.20 a (ii) Disclo sure ifrs-full GainsLossesOnRemeasuringAvailableforsale FinancialAssetsNetOfTax Montetary, duration, credit label Gains (losses) on remeasuring available-for-sale financial assets, net of tax Expired 2023-01- 01 IAS 1.91 a Disclosure, Expired 2023-01- 01 IFRS 7.20 a (ii) Disclo sure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The gains (losses) recognised in other comprehensive income on remeasuring available￾for-sale financial assets, net of tax, before reclassification adjustments. [Refer: Financial assets available-for-sale] ifrs-full GainsLossesOnSubsequentIncreaseInFairVal ueLessCostsToSellNotInExcessOfRecognise dCumulativeImpairmentLoss Montetary, duration, credit label Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write￾down to fair value less costs to sell IFRS 5.41 c Disclosure documentation The gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss) and losses on write￾down to fair value less costs to sell for non￾current assets or disposal groups held for sale. ifrs-full GainsLossesRecognisedInOtherComprehensi veIncomeExcludingExchangeDifferencesFair ValueMeasurementAssets Montetary, duration label Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets IFRS 13.93 e (ii) Commo n practice commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

667 documentation The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] ifrs-full GainsLossesRecognisedInOtherComprehensi veIncomeExcludingExchangeDifferencesFair ValueMeasurementEntitysOwnEquityInstrume nts (Monetary), duration label Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity's own equity instruments IFRS 13.93 e (ii) Commo n practice negatedLabel Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity's own equity instruments commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income] ifrs-full GainsLossesRecognisedInOtherComprehensi veIncomeExcludingExchangeDifferencesFair ValueMeasurementLiabilities (Monetary), duration label Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities IFRS 13.93 e (ii) Commo n practice negatedLabel Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

668 documentation The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] ifrs-full GainsLossesRecognisedInOtherComprehensi veIncomeFairValueMeasurementAssets Montetary, duration label Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets IFRS 13.93 e (ii) Disclos ure totalLabel Total gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] ifrs-full GainsLossesRecognisedInOtherComprehensi veIncomeFairValueMeasurementAssetsAbstr act label Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract] ifrs-full GainsLossesRecognisedInOtherComprehensi veIncomeFairValueMeasurementEntitysOwnE quityInstruments (Monetary), duration label Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity's own equity instruments IFRS 13.93 e (ii) Disclos ure negatedTotalLabel Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, entity's own equity instruments

669 commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income] ifrs-full GainsLossesRecognisedInOtherComprehensi veIncomeFairValueMeasurementEntitysOwnE quityInstrumentsAbstract label Gains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instruments [abstract] ifrs-full GainsLossesRecognisedInOtherComprehensi veIncomeFairValueMeasurementLiabilities (Monetary), duration label Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities IFRS 13.93 e (ii) Disclos ure negatedTotalLabel Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] ifrs-full GainsLossesRecognisedInOtherComprehensi veIncomeFairValueMeasurementLiabilitiesAb stract label Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]

670 ifrs-full GainsLossesRecognisedInOtherComprehensi veIncomeOnExchangeDifferencesFairValueM easurementAssets Montetary, duration label Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets IFRS 13.93 e (ii) Commo n practice commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] ifrs-full GainsLossesRecognisedInOtherComprehensi veIncomeOnExchangeDifferencesFairValueM easurementEntitysOwnEquityInstruments (Monetary), duration label Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity instruments IFRS 13.93 e (ii) Commo n practice negatedLabel Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity instruments commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income] ifrs-full GainsLossesRecognisedInOtherComprehensi veIncomeOnExchangeDifferencesFairValueM easurementLiabilities (Monetary), duration label Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities IFRS 13.93 e (ii) Commo n practice negatedLabel Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities

671 commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] ifrs-full GainsLossesRecognisedInOtherComprehensi veIncomeOnFinancialLiabilitiesAtFairValueThr oughProfitOrLossDesignatedUponInitialRecog nitionOrSubsequently Montetary, duration, credit label Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.20 a (i) Disclosur e documentation The gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full GainsLossesRecognisedInProfitOrLossAttribu tableToChangeInUnrealisedGainsOrLossesFo rAssetsHeldAtEndOfPeriodFairValueMeasure ment Montetary, duration, credit label Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement IFRS 13.93 f Disclosure documentation The gains (losses) recognised in profit or loss for assets measured at fair value that are attributable to the change in unrealised gains or losses relating to those assets held at the end of the reporting period. [Refer: At fair value [member]] ifrs-full GainsLossesRecognisedInProfitOrLossAttribu tableToChangeInUnrealisedGainsOrLossesFo rEntitysOwnEquityInstrumentsHeldAtEndOfPe riodFairValueMeasurement Montetary, duration, credit label Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period, fair value measurement IFRS 13.93 f Disclosure

672 documentation The gains (losses) recognised in profit or loss for the entity's own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]] ifrs-full GainsLossesRecognisedInProfitOrLossAttribu tableToChangeInUnrealisedGainsOrLossesFo rLiabilitiesHeldAtEndOfPeriodFairValueMeasu rement Montetary, duration, credit label Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement IFRS 13.93 f Disclosure documentation The gains (losses) recognised in profit or loss for liabilities measured at fair value that are attributable to the change in unrealised gains or losses relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]] ifrs-full GainsLossesRecognisedInProfitOrLossExclud ingExchangeDifferencesFairValueMeasureme ntAssets Montetary, duration label Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets IFRS 13.93 e (i) Commo n practice commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]] ifrs-full GainsLossesRecognisedInProfitOrLossExclud ingExchangeDifferencesFairValueMeasureme ntEntitysOwnEquityInstruments (Monetary), duration label Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instruments IFRS 13.93 e (i) Commo n practice negatedLabel Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instruments

673 commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]] ifrs-full GainsLossesRecognisedInProfitOrLossExclud ingExchangeDifferencesFairValueMeasureme ntLiabilities (Monetary), duration label Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities IFRS 13.93 e (i) Commo n practice negatedLabel Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]] ifrs-full GainsLossesRecognisedInProfitOrLossFairVa lueMeasurementAssets Montetary, duration label Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets IFRS 13.93 e (i) Disclosu re totalLabel Total gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

674 documentation The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]] ifrs-full GainsLossesRecognisedInProfitOrLossFairVa lueMeasurementAssetsAbstract label Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract] ifrs-full GainsLossesRecognisedInProfitOrLossFairVa lueMeasurementEntitysOwnEquityInstruments (Monetary), duration label Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instruments IFRS 13.93 e (i) Disclosu re negatedTotalLabel Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instruments commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]] ifrs-full GainsLossesRecognisedInProfitOrLossFairVa lueMeasurementEntitysOwnEquityInstruments Abstract label Gains (losses) recognised in profit or loss, fair value measurement, entity's own equity instruments [abstract] ifrs-full GainsLossesRecognisedInProfitOrLossFairVa lueMeasurementLiabilities (Monetary), duration label Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities IFRS 13.93 e (i) Disclosu re negatedTotalLabel Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, liabilities

675 commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]] ifrs-full GainsLossesRecognisedInProfitOrLossFairVa lueMeasurementLiabilitiesAbstract label Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract] ifrs-full GainsLossesRecognisedInProfitOrLossOnExc hangeDifferencesFairValueMeasurementAsse ts Montetary, duration label Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets IFRS 13.93 e (i) Commo n practice commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]] ifrs-full GainsLossesRecognisedInProfitOrLossOnExc hangeDifferencesFairValueMeasurementEntit ysOwnEquityInstruments (Monetary), duration label Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments IFRS 13.93 e (i) Commo n practice negatedLabel Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

676 documentation The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]] ifrs-full GainsLossesRecognisedInProfitOrLossOnExc hangeDifferencesFairValueMeasurementLiabi lities (Monetary), duration label Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities IFRS 13.93 e (i) Commo n practice negatedLabel Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, liabilities commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]] ifrs-full GainsLossesRecognisedInProfitOrLossOnFin ancialLiabilitiesAtFairValueThroughProfitOrLo ssDesignatedUponInitialRecognitionOrSubse quently Montetary, duration, credit label Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.20 a (i) Disclosur e documentation The gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full GainsLossesRecognisedWhenControlInSubsi diaryIsLost Montetary, duration, credit label Gains (losses) recognised when control of subsidiary is lost IFRS 12.19 Disclosure documentation The gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest.

677 ifrs-full GainsOnChangeInFairValueOfDerivatives Montetary, duration, credit label Gains on change in fair value of derivatives IAS 1.85 Common practice documentation The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] ifrs-full GainsOnDisposalsOfInvestmentProperties Montetary, duration, credit label Gains on disposals of investment properties IAS 1.112 c Common practice documentation The gain on disposals of investment properties. [Refer: Investment property] ifrs-full GainsOnDisposalsOfInvestments Montetary, duration, credit label Gains on disposals of investments IAS 1.98 d Disclosure documentation The gain on the disposal of investments. ifrs-full GainsOnDisposalsOfNoncurrentAssets Montetary, duration, credit label Gains on disposals of non-current assets IAS 1.112 c Common practice documentation The gain on disposals of non-current assets. [Refer: Non-current assets] ifrs-full GainsOnDisposalsOfPropertyPlantAndEquip ment Montetary, duration, credit label Gains on disposals of property, plant and equipment IAS 1.98 c Disclosure documentation The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full GainsOnLitigationSettlements Montetary, duration, credit label Gains on litigation settlements IAS 1.98 f Disclosure documentation The gain on settlements of litigation. ifrs-full GamingLicencesMember Member label Gaming licences [member] IAS 38.119 Common practice documentation This member stands for licences related to gaming. [Refer: Licences [member]] ifrs-full GasDistributionMember Member label Gas distribution [member] IFRS 14.33 Example, IFRS 14.IE2 Example documentation This member stands for an entity’s activity related to distribution of gas. ifrs-full GeneralAndAdministrativeExpense Montetary, duration, debit label General and administrative expense IAS 1.112 c Common practice documentation The amount of expense relating to general and administrative activities of the entity. ifrs-full GeographicalAreasAxis Axis label Geographical areas [axis] IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

678 ifrs-full GeographicalAreasDomain Domain [default] label Geographical areas [domain] IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure documentation This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used. ifrs-full GeographicalInformationAboutRevenuesFrom ExternalCustomersAndNoncurrentAssetsIsNo tReported True/False label Geographical information about revenues from external customers and non-current assets is not reported IFRS 8.33 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether geographical information about revenues from external customers and non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts is not reported. ifrs-full GoodsOrServicesTransferredAtPointInTimeM ember Member label Goods or services transferred at point in time [member] IFRS 15.B89 f Example documentation This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]] ifrs-full GoodsOrServicesTransferredOverTimeMemb er Member label Goods or services transferred over time [member] IFRS 15.B89 f Example documentation This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]] ifrs-full GoodsSoldDirectlyToConsumersMember Member label Goods sold directly to consumers [member] IFRS 15.B89 g Example

679 documentation This member stands for goods sold directly to consumers. ifrs-full GoodsSoldThroughIntermediariesMember Member label Goods sold through intermediaries [member] IFRS 15.B89 g Example documentation This member stands for goods sold through intermediaries. ifrs-full Goodwill Montetary, instant, debit label Goodwill IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IFRS 3.B67 d Disclosure periodEndLabel Goodwill at end of period periodStartLabel Goodwill at beginning of period documentation The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Total for all business combinations [member]] ifrs-full GoodwillDerecognisedWithoutHavingPrevious lyBeenIncludedInDisposalGroupClassifiedAsH eldForSale (Monetary), duration, credit label Goodwill derecognised without having previously been included in disposal group classified as held for sale IFRS 3.B67 d (iv) Disclos ure negatedLabel Goodwill derecognised without having previously been included in disposal group classified as held for sale documentation The amount of goodwill derecognised without having previously been included in a disposal group classified as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]] ifrs-full GoodwillExpectedDeductibleForTaxPurposes Montetary, instant, debit label Goodwill expected to be deductible for tax purposes IFRS 3.B64 k Disclosure documentation The amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Total for all business combinations [member]] ifrs-full GoodwillMember Member label Goodwill [member] IAS 36.127 Example documentation This member stands for goodwill. [Refer: Goodwill]

680 ifrs-full GoodwillRecognisedAsOfAcquisitionDate Montetary, instant, debit label Goodwill recognised as of acquisition date IFRS 3.B64 Example, IFRS 3.IE72 Example documentation The amount recognised as of the business combination's acquisition date for goodwill. [Refer: Goodwill; Total for all business combinations [member]] ifrs-full GovernmentCustomersMember Member label Government customers [member] IFRS 15.B89 c Example documentation This member stands for government customers. [Refer: Government [member]] ifrs-full GovernmentDebtInstrumentsHeld Montetary, instant, debit label Government debt instruments held IAS 1.112 c Common practice documentation The amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]] ifrs-full GovernmentGrants Montetary, instant, credit label Government grants IAS 1.55 Common practice documentation The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. [Refer: Deferred income other than contract liabilities; Government [member]] ifrs-full GovernmentMember Member label Government [member] IFRS 8.34 Disclosure documentation This member stands for a government, government agencies and similar bodies whether local, national or international. ifrs-full GrossCarryingAmountMember Member label Gross carrying amount [member]

681 documentation This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss] IAS 16.73 d Disclosure, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, IAS 41.54 f Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example ifrs-full GrossContractualAmountsReceivableForAcqu iredReceivables Montetary, instant, debit label Gross contractual amounts receivable for acquired receivables IFRS 3.B64 h (ii) Disclos ure documentation The gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Total for all business combinations [member]] ifrs-full GrossFinancialAssetsSetOffAgainstFinancialL iabilitiesSubjectToOffsettingEnforceableMaste rNettingArrangementsOrSimilarAgreements (Monetary), instant, debit label Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C b Disclosure negatedLabel Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements documentation The amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] ifrs-full GrossFinancialAssetsSubjectToOffsettingEnfo rceableMasterNettingArrangementsOrSimilar Agreements Montetary, instant, debit label Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C a Disclosure documentation The gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets] ifrs-full GrossFinancialLiabilitiesSetOffAgainstFinanci alAssetsSubjectToOffsettingEnforceableMast erNettingArrangementsOrSimilarAgreements (Monetary), instant, credit label Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C b Disclosure

682 negatedLabel Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements documentation The amount of financial liabilities set off against financial assets when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] ifrs-full GrossFinancialLiabilitiesSubjectToOffsettingE nforceableMasterNettingArrangementsOrSimil arAgreements Montetary, instant, credit label Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C a Disclosure documentation The gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities] ifrs-full GrossLeaseLiabilities Montetary, instant, credit label Gross lease liabilities IFRS 16.58 Disclosure, IFRS 7.B11D a Example documentation The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities] ifrs-full GrossLoanCommitments Montetary, instant, credit label Gross loan commitments IFRS 7.B11D e Example documentation The amount of contractual undiscounted cash flows for gross commitments to receive a loan. ifrs-full GrossProfit Montetary, duration, credit label Gross profit IAS 1.103 Example netLabel Gross profit documentation The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue] ifrs-full GSMLicencesMember Member label GSM licences [member]

683 documentation This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises] IAS 38.119 Common practice ifrs-full GuaranteesMember Member label Guarantees [member] IFRS 7.B33 Example documentation This member stands for formal promises, often in writing, in which one party assumes responsibility for another's debts or responsibilities, or in which the party provides assurance that certain conditions will be fulfilled. ifrs-full HedgedItemAssets Montetary, instant, debit label Hedged item, assets IFRS 7.24B a (i) Disclosu re documentation The amount of a hedged item, recognised as an asset. [Refer: Hedged items [domain]] ifrs-full HedgedItemLiabilities Montetary, instant, credit label Hedged item, liabilities IFRS 7.24B a (i) Disclosu re documentation The amount of a hedged item, recognised as a liability. [Refer: Hedged items [domain]] ifrs-full HedgedItemsAxis Axis label Hedged items [axis] IFRS 7.24B Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full HedgedItemsDomain Domain [default] label Hedged items [domain] IFRS 7.24B Disclosure

684 documentation This member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value for the 'Hedged items' axis if no other member is used. ifrs-full HedgeFundInvestmentsMember Member label Hedge fund investments [member] IFRS 13.94 Example, IFRS 13.IE60 Example documentation This member stands for investments in hedge funds. ifrs-full HedgesOfNetInvestmentInForeignOperations Member Member label Hedges of net investment in foreign operations [member] IAS 39.86 c Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure documentation This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity. ifrs-full HedgesOfNetInvestmentsInForeignOperation sAbstract label Hedges of net investment in foreign operations [abstract] ifrs-full HedgingGainsLossesForHedgeOfGroupOfIte msWithOffsettingRiskPositions Montetary, duration, credit label Hedging gains (losses) for hedge of group of items with offsetting risk positions IFRS 7.24C b (vi) Disclos ure, IFRS 9.6.6.4 Disclosure documentation The hedging gains (losses) for hedge of group of items with offsetting risk positions.

685 ifrs-full HedgingInstrumentAssets Montetary, instant, debit label Hedging instrument, assets IFRS 7.24A a Disclosure documentation The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [domain]] ifrs-full HedgingInstrumentLiabilities Montetary, instant, credit label Hedging instrument, liabilities IFRS 7.24A a Disclosure documentation The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [domain]] ifrs-full HedgingInstrumentsAxis Axis label Hedging instruments [axis] IFRS 7.23A Disclosure, IFRS 7.24A Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full HedgingInstrumentsDomain Domain [default] label Hedging instruments [domain]

686 documentation This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the 'Hedging instruments' axis if no other member is used. IFRS 7.23A Disclosure, IFRS 7.24A Disclosure ifrs-full HeldtomaturityInvestments Montetary, instant, debit label Held-to-maturity investments Expired 2023-01- 01 IFRS 7.8 b Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only.

687 documentation The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to￾maturity investments before maturity (more than insignificant in relation to the total amount of held￾to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non￾recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments] ifrs-full HeldtomaturityInvestmentsCategoryMember Member label Held-to-maturity investments, category [member] Expired 2023-01- 01 IFRS 7.8 b Disclosure

688 commentaryGuidance This element should be used to tag non-restated comparative information only. documentation This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments] ifrs-full HistoricalVolatilityForSharesMeasurementInp utMember Member label Historical volatility for shares, measurement input [member] IFRS 13.B36 b Example documentation This member stands for the historical volatility for shares used as a measurement input. esef_all https://www.esma.europa.eu/xbrl/role/all/esef_ role-000000 role label [000000] Tags that must be applied if corresponding information is present in a report esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-110000 role label [110000] General information about financial statements esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-210000 role label [210000] Statement of financial position, current/non-current esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-220000 role label [220000] Statement of financial position, order of liquidity esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-310000 role label [310000] Statement of comprehensive income, profit or loss, by function of expense esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-320000 role label [320000] Statement of comprehensive income, profit or loss, by nature of expense esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-410000 role label [410000] Statement of comprehensive income, OCI components presented net of tax esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-420000 role label [420000] Statement of comprehensive income, OCI components presented before tax esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-610000 role label [610000] Statement of changes in equity esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-800100 role label [800100] Subclassifications of assets, liabilities and equities esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-800200 role label [800200] Analysis of income and expense esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-800400 role label [800400] Statement of changes in equity, additional disclosures esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-800500 role label [800500] List of notes esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-800600 role label [800600] List of accounting policies esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-800610 role label [800610] List of material accounting policy information esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role-810000 role label [810000] Notes - Corporate information and statement of IFRS compliance

689 esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role -861000 role label [861000] Notes

• Analysis of other comprehensive income by item esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role -861200 role label [861200] Notes
• Share capital, reserves and other equity interest esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 _role -880000 role label [880000] Notes
• Additional information esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 0_role -815000 role label [815000] Notes
• Events after reporting period esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 2_role -835110 role label [835110] Notes
• Income taxes esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 6_role -822100 role label [822100] Notes
• Property, plant and equipment esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1 9_role -834480 role label [834480] Notes
• Employee benefits esef_all https://www.esma.europa.eu/xbrl/role/all/ias_2 _role -826380 role label [826380] Notes
• Inventories esef_all https://www.esma.europa.eu/xbrl/role/all/ias_2 0_role -831400 role label [831400] Notes
• Government grants esef_all https://www.esma.europa.eu/xbrl/role/all/ias_2 1_role -842000 role label [842000] Notes
• Effects of changes in foreign exchange rates esef_all https://www.esma.europa.eu/xbrl/role/all/ias_2 3_role -836200 role label [836200] Notes
• Borrowing costs esef_all https://www.esma.europa.eu/xbrl/role/all/ias_2 4_role -818000 role label [818000] Notes
• Related party esef_all https://www.esma.europa.eu/xbrl/role/all/ias_2 6_role -710000 role label [710000] Statement of changes in net assets available for benefits esef_all https://www.esma.europa.eu/xbrl/role/all/ias_2 7_role -825480 role label [825480] Notes
• Separate financial statements esef_all https://www.esma.europa.eu/xbrl/role/all/ias_2 9_role -816000 role label [816000] Notes
• Hyperinflationary reporting esef_all https://www.esma.europa.eu/xbrl/role/all/ias_3 3_role -838000 role label [838000] Notes
• Earnings per share esef_all https://www.esma.europa.eu/xbrl/role/all/ias_3 4_role -813000 role label [813000] Notes
• Interim financial reporting esef_all https://www.esma.europa.eu/xbrl/role/all/ias_3 6_role -832410 role label [832410] Notes
• Impairment of assets esef_all https://www.esma.europa.eu/xbrl/role/all/ias_3 7_role -827570 role label [827570] Notes
• Other provisions, contingent liabilities and contingent assets esef_all https://www.esma.europa.eu/xbrl/role/all/ias_3 8_role -823180 role label [823180] Notes
• Intangible assets esef_all https://www.esma.europa.eu/xbrl/role/all/ias_4 0_role -825100 role label [825100] Notes
• Investment property esef_all https://www.esma.europa.eu/xbrl/role/all/ias_4 1_role -824180 role label [824180] Notes
• Agriculture

690 esef_all https://www.esma.europa.eu/xbrl/role/all/ias_7 _role -510000 role label [510000] Statement of cash flows, direct method esef_all https://www.esma.europa.eu/xbrl/role/all/ias_7 _role -520000 role label [520000] Statement of cash flows, indirect method esef_all https://www.esma.europa.eu/xbrl/role/all/ias_7 _role -800300 role label [800300] Statement of cash flows, additional disclosures esef_all https://www.esma.europa.eu/xbrl/role/all/ias_7 _role -851100 role label [851100] Notes

• Cash flow statement esef_all https://www.esma.europa.eu/xbrl/role/all/ias_8 _role -811000 role label [811000] Notes
• Accounting policies, changes in accounting estimates and errors esef_all https://www.esma.europa.eu/xbrl/role/all/ifric_ 2_role -868500 role label [868500] Notes
• Members' shares in co -operative entities and similar instruments esef_all https://www.esma.europa.eu/xbrl/role/all/ifric_ 5_role -868200 role label [868200] Notes
• Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_1 _role -819100 role label [819100] Notes
• First time adoption esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_1 2_role -825700 role label [825700] Notes
• Interests in other entities esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_1 3_role -823000 role label [823000] Notes
• Fair value measurement esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_1 4_role -824500 role label [824500] Notes
• Regulatory deferral accounts esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_1 5_role -831150 role label [831150] Notes
• Revenue from contracts with customers esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_1 6_role -832610 role label [832610] Notes
• Leases esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_1 7_role -836600 role label [836600] Notes
• Insurance contracts (IFRS 17) esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_2 _role -834120 role label [834120] Notes
• Share -based payment arrangements esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_3 _role -817000 role label [817000] Notes
• Business combinations esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_4 _role -836500 role label [836500] Notes
• Insurance contracts esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_5 _role -825900 role label [825900] Notes
• Non -current asset held for sale and discontinued operations esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_6 _role -822200 role label [822200] Notes
• Exploration for and evaluation of mineral resources esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_7 _role -822390 role label [822390] Notes
• Financial instruments esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_8 _role -871100 role label [871100] Notes
• Operating segments

691 esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_a xi_role role label Axis aggregation validations esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_a xi_periodAdj_role role label Period adjusted Axis aggregation validations esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_c ro_role role label Cross period validations esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_e ps_role role label Earnings per share validations esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs

dim_role -901000 role label [901000] Axis

• Retrospective application and retrospective restatement esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs

dim_role -901100 role label [901100] Axis

• Departure from requirement of IFRS esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs

dim_role -901500 role label [901500] Axis

• Creation date esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs

dim_role -903000 role label [903000] Axis

• Continuing and discontinued operations esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs

dim_role -904000 role label [904000] Axis

• Assets and liabilities classified as held for sale esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs

dim_role -913000 role label [913000] Axis

• Consolidated and separate financial statements esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs

dim_role -914000 role label [914000] Axis

• Currency in which information is displayed esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs

dim_role -915000 role label [915000] Axis

• Cumulative effect at date of initial application esef_all https://www.esma.europa.eu/xbrl/role/all/sic_2 9_role -832900 role label [832900] Notes
• Service concession arrangements esef_co r https://www.esma.europa.eu/xbrl/role/cor/esef con_role role label Context validations esef_co r https://www.esma.europa.eu/xbrl/role/cor/esef fac_role role label Fact and footnotes validations esef_co r https://www.esma.europa.eu/xbrl/role/cor/esef man_role role label Mandatory mark -up validations esef_co r https://www.esma.europa.eu/xbrl/role/cor/esef role -999999 role label [999999] Line items not dimensionally qualified esef_co r https://www.esma.europa.eu/xbrl/role/cor/ifrs axi_periodAdj_role role label Period adjusted Axis aggregation validations esef_co r https://www.esma.europa.eu/xbrl/role/cor/ifrs equ_role role label Fact equivalence validations esef_co r https://www.esma.europa.eu/xbrl/role/cor/ifrs neg1_role role label Negative fact validations 1 esef_co r https://www.esma.europa.eu/xbrl/role/cor/ifrs neg2_role role label Negative fact validations 2 esef_co r https://www.esma.europa.eu/xbrl/role/cor/ifrs_ per_role role label Percentage warnings

692 esef_co r https://www.esma.europa.eu/xbrl/role/cor/ifrs_ pos_role role label Positive fact validations esef_co r https://www.esma.europa.eu/xbrl/role/cor/ifrs_ tech_role role label Technical validations esef_co r https://www.esma.europa.eu/xbrl/role/cor/ifrs￾dim_role-990000 role label [990000] Axis - Defaults esma_t echnica l http://www.esma.europa.eu/xbrl/role/ext/Block DefaultUseOfLineItemsScenario role label Prevents default use of line items (i.e. when not explicitly allowed) for scenario esma_t echnica l http://www.esma.europa.eu/xbrl/role/ext/Block DefaultUseOfLineItemsSegment role label Prevents default use of line items (i.e. when not explicitly allowed) for segment ifrs-full IdentifiableAssetsAcquiredLiabilitiesAssumed Montetary, instant, debit label Identifiable assets acquired (liabilities assumed) IFRS 3.B64 i Example, IFRS 3.IE72 Example netLabel Net identifiable assets acquired (liabilities assumed) documentation The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Total for all business combinations [member]] ifrs-full IdentifiableIntangibleAssetsRecognisedAsOfA cquisitionDate Montetary, instant, debit label Identifiable intangible assets recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example documentation The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]] ifrs-full IdentificationOfUnadjustedComparativeInform ation Text label Identification of unadjusted comparative information IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosur e, IFRS 17.C27 Disclosure documentation The identification of unadjusted comparative information in the financial statements. ifrs-full IdentityOfPriceIndex Text label Description of identity of price index IAS 29.39 c Disclosure

693 documentation The description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. ifrs-full IFRS17Member Member label IFRS 17 [member] Expiry date 2025-01- 01 IFRS 17.C1 Disclosur e, IFRS 17.C3 Common practice documentation This member stands for IFRS 17 Insurance Contracts. ifrs-full IFRS9Member Member label IFRS 9 [member] IFRS 17.C28D Common practice, IFRS 9.7.2.12 Common practice, IFRS 9.7.2.13 Common practice, IFRS 9.7.2.15 Common practice, IFRS 9.7.2.33 Common practice, IFRS 9.7.2.40 Common practice, IFRS 9.7.2.46 Common practice, IFRS 9.7.2.7 Common practice documentation This member stands for IFRS 9 Financial Instruments. ifrs-full IFRSsMember Member [default] label IFRSs [member] IFRS 1.24 Disclosure documentation This member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. It also represents the standard value for the 'Financial effect of transition from previous GAAP to IFRSs' axis if no other member is used. ifrs-full ImmatureBiologicalAssetsMember Member label Immature biological assets [member] IAS 41.43 Example

694 documentation This member stands for immature biological assets. Immature biological assets are those that have not attained harvestable specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets] ifrs-full ImpactOfInitialApplicationOfNewIFRSIsNotKn ownOrReasonablyEstimable True/False label Impact of initial application of new IFRS is not known or reasonably estimable IAS 8.31 e (ii) Example commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the impact of the initial application of a new IFRS is not known or reasonably estimable. ifrs-full ImpairmentLoss Montetary, duration, debit label Impairment loss IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosu documentation re The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]] ifrs-full ImpairmentLossAssetsRecognisedFromCosts IncurredToObtainOrFulfilContractsWithCusto mers Montetary, duration, debit label Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers IFRS 15.128 b Disclosur e documentation The amount of impairment loss for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Impairment loss] ifrs-full ImpairmentLossImpairmentGainAndReversal OfImpairmentLossDeterminedInAccordanceW ithIFRS9 (Monetary), duration, debit label Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 IAS 1.82 ba Disclosure

695 negatedLabel Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9 documentation The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9. ifrs-full ImpairmentLossOnFinancialAssets Montetary, duration, debit label Impairment loss on financial assets Expired 2023-01- 01 IFRS 7.20 e Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss] ifrs-full ImpairmentLossOnReceivablesOrContractAss etsArisingFromContractsWithCustomers Montetary, duration, debit label Impairment loss on receivables or contract assets arising from contracts with customers IFRS 15.113 b Disclosur e documentation The amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers] ifrs-full ImpairmentLossRecognisedInOtherComprehe nsiveIncome Montetary, duration, debit label Impairment loss recognised in other comprehensive income IAS 36.126 c Disclosure, IAS 36.129 a Disclosure documentation The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income] ifrs-full ImpairmentLossRecognisedInOtherComprehe nsiveIncomeIntangibleAssetsOtherThanGood will (Monetary), duration label Impairment loss recognised in other comprehensive income, intangible assets other than goodwill IAS 38.118 e (iii) Disclos ure

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

697 documentation The amount of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Impairment loss recognised in other comprehensive income; Intangible assets other than goodwill] ifrs-full ImpairmentLossRecognisedInOtherComprehe nsiveIncomePropertyPlantAndEquipment (Monetary), duration label Impairment loss recognised in other comprehensive income, property, plant and equipment IAS 16.73 e (iv) Disclosur e negatedLabel Impairment loss recognised in other comprehensive income, property, plant and equipment

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

699 documentation The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment] ifrs-full ImpairmentLossRecognisedInOtherComprehe nsiveIncomePropertyPlantAndEquipmentInclu dingRightofuseAssets (Monetary), duration label Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice negatedLabel Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets

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

701 documentation The amount of impairment loss recognised in other comprehensive income for property, plant and equipment including right-of-use assets. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment including right-of-use assets] ifrs-full ImpairmentLossRecognisedInOtherComprehe nsiveIncomeRightofuseAssets (Monetary), duration label Impairment loss recognised in other comprehensive income, right-of-use assets IAS 16.73 e Common practice negatedLabel Impairment loss recognised in other comprehensive income, right-of-use assets documentation The amount of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Impairment loss recognised in other comprehensive income; Right-of-use assets] ifrs-full ImpairmentLossRecognisedInProfitOrLoss Montetary, duration, debit label Impairment loss recognised in profit or loss IAS 36.126 a Disclosure, IAS 36.129 a Disclosure documentation The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)] ifrs-full ImpairmentLossRecognisedInProfitOrLossBiol ogicalAssets (Monetary), duration label Impairment loss recognised in profit or loss, biological assets IAS 41.55 a Disclosure negatedLabel Impairment loss recognised in profit or loss, biological assets

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

703 documentation The amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets] ifrs-full ImpairmentLossRecognisedInProfitOrLossGo odwill (Monetary), duration label Impairment loss recognised in profit or loss, goodwill IFRS 3.B67 d (v) Disclos ure negatedLabel Impairment loss recognised in profit or loss, goodwill

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

705 ifrs-full ImpairmentLossRecognisedInProfitOrLossInta ngibleAssetsAndGoodwill (Monetary), duration label Impairment loss recognised in profit or loss, intangible assets and goodwill IAS 38.118 e (iv) Commo n practice negatedLabel Impairment loss recognised in profit or loss, intangible assets and goodwill

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

707 documentation The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill] ifrs-full ImpairmentLossRecognisedInProfitOrLossInta ngibleAssetsOtherThanGoodwill (Monetary), duration label Impairment loss recognised in profit or loss, intangible assets other than goodwill IAS 38.118 e (iv) Disclos ure negatedLabel Impairment loss recognised in profit or loss, intangible assets other than goodwill

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

709 documentation The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill] ifrs-full ImpairmentLossRecognisedInProfitOrLossInv estmentProperty (Monetary), duration label Impairment loss recognised in profit or loss, investment property IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosur e negatedLabel Impairment loss recognised in profit or loss, investment property

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

711 documentation The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property] ifrs-full ImpairmentLossRecognisedInProfitOrLossLoa nsAndAdvances Montetary, duration label Impairment loss recognised in profit or loss, loans and advances IAS 1.85 Common practice

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

713 ifrs-full ImpairmentLossRecognisedInProfitOrLossPro pertyPlantAndEquipment Montetary, duration label Impairment loss recognised in profit or loss, property, plant and equipment IAS 16.73 e (v) Disclosur e, IAS 1.98 a Disclosure negatedLabel Impairment loss recognised in profit or loss, property, plant and equipment

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

715 documentation The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] ifrs-full ImpairmentLossRecognisedInProfitOrLossPro pertyPlantAndEquipmentIncludingRightofuseA ssets (Monetary), duration label Impairment loss recognised in profit or loss, property, plant and equipment including right-of￾use assets IAS 16.73 e Common practice negatedLabel Impairment loss recognised in profit or loss, property, plant and equipment including right-of￾use assets

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

717 documentation The amount of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use assets. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use assets] ifrs-full ImpairmentLossRecognisedInProfitOrLossRig htofuseAssets (Monetary), duration label Impairment loss recognised in profit or loss, right￾of-use assets IAS 16.73 e Common practice negatedLabel Impairment loss recognised in profit or loss, right￾of-use assets documentation The amount of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Impairment loss recognised in profit or loss; Right-of-use assets] ifrs-full ImpairmentLossRecognisedInProfitOrLossTra deReceivables Montetary, duration, debit label Impairment loss recognised in profit or loss, trade receivables IAS 1.112 c Common practice documentation The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables] ifrs-full ImpairmentLossReversalOfImpairmentLossO nTradeReceivablesAbstract label Impairment loss (reversal of impairment loss) on trade receivables [abstract] ifrs-full ImpairmentLossReversalOfImpairmentLossRe cognisedInProfitOrLoss (Monetary), duration, debit label Impairment loss (reversal of impairment loss) recognised in profit or loss IAS 1.99 Disclosure negatedLabel Reversal of impairment loss (impairment loss) recognised in profit or loss documentation The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss] ifrs-full ImpairmentLossReversalOfImpairmentLossRe cognisedInProfitOrLossLoansAndAdvances Montetary, duration, debit label Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances IAS 1.85 Common practice

718 netLabel Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances documentation The amount of impairment loss or reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss] ifrs-full ImpairmentLossReversalOfImpairmentLossRe cognisedInProfitOrLossLoansAndAdvancesAb stract label Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract] ifrs-full ImpairmentLossReversalOfImpairmentLossRe cognisedInProfitOrLossTradeReceivables Montetary, duration, debit label Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables IAS 1.112 c Common practice netLabel Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables documentation The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables] ifrs-full ImpairmentOfFinancialAssetsAxis Axis label Impairment of financial assets [axis] Expired 2023-01- 01 IFRS 7.37 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ImpairmentOfFinancialAssetsDomain Domain [default] label Impairment of financial assets [domain] Expired 2023-01- 01 IFRS 7.37 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation This member stands for the standard value for the 'Impairment of financial assets' axis if no other member is used.

719 ifrs-full ImpairmentRequirementsHaveBeenAppliedIn ClassificationOverlay True/False label Impairment requirements have been applied in classification overlay IFRS 17.C28E a Disclos ure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied in classification overlay. ifrs-full ImplicationsOfSurplusOrDeficitOnMultiemploy erPlanForEntity Text label Description of implications of surplus or deficit on multi-employer or state plan for entity IAS 19.148 d (iv) Disclos ure documentation The description of the implications for the entity of a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full InAccordanceWithIFRS9Member Member label In accordance with IFRS 9 [member] IAS 27.16 c Disclosure, IAS 27.17 c Disclosure documentation This member stands for investments in subsidiaries, joint ventures, and associates accounted for in accordance with IFRS 9 in the separate financial statements. ifrs-full IncomeApproachMember Member label Income approach [member] IAS 36.130 f (ii) Disclosur e, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure documentation This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.

720 ifrs-full IncomeArisingFromExplorationForAndEvaluati onOfMineralResources Montetary, duration, credit label Income arising from exploration for and evaluation of mineral resources IFRS 6.24 b Disclosure documentation The amount of income arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources, after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. ifrs-full IncomeCapitalisationMember Member label Income capitalisation [member] IFRS 13.93 d Common practice documentation This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an amount representing some measure of economic income in order to convert that economic income amount to an estimate of present value. ifrs-full IncomeExpenseGainsOrLossesOfFinancialIns trumentsAbstract label Income, expense, gains or losses of financial instruments [abstract] ifrs-full IncomeExpensesFromReinsuranceContracts HeldOtherThanFinanceIncomeExpenses Montetary, duration, credit label Income (expenses) from reinsurance contracts held, other than finance income (expenses) IAS 1.82 ac Disclosure, IFRS 17.86 Disclosure netLabel Net income (expenses) from reinsurance contracts held, other than finance income (expenses) documentation The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]] ifrs-full IncomeExpensesFromReinsuranceContracts HeldOtherThanFinanceIncomeExpensesAbstr act label Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]

721 ifrs-full IncomeFromAmountsRecoveredFromReinsur er Montetary, duration, credit label Income from amounts recovered from reinsurer IFRS 17.86 Disclosure documentation The amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]] ifrs-full IncomeFromContinuingInvolvementInDerecog nisedFinancialAssets Montetary, duration, credit label Income from continuing involvement in derecognised financial assets IFRS 7.42G b Disclosure documentation The amount of income recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]] ifrs-full IncomeFromContinuingInvolvementInDerecog nisedFinancialAssetsCumulativelyRecognised Montetary, instant, credit label Income from continuing involvement in derecognised financial assets cumulatively recognised IFRS 7.42G b Disclosure documentation The cumulative amount of income recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Income from continuing involvement in derecognised financial assets; Derivatives [member]] ifrs-full IncomeFromContinuingOperationsAttributable ToOwnersOfParent Montetary, duration, credit label Income from continuing operations attributable to owners of parent IFRS 5.33 d Disclosure documentation The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations, unless line item indicates otherwise [member]] ifrs-full IncomeFromDiscontinuedOperationsAttributa bleToOwnersOfParent Montetary, duration, credit label Income from discontinued operations attributable to owners of parent IFRS 5.33 d Disclosure documentation The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]] ifrs-full IncomeFromFinesAndPenalties label Income from fines and penalties

722 Montetary, duration, credit documentation The amount of income arising from fines and penalties. IAS 1.112 c Common practice ifrs-full IncomeFromGovernmentGrantsRelatedToAgri culturalActivity Montetary, duration, credit label Income from government grants related to agricultural activity IAS 41.57 a Common practice documentation The amount of income from government grants related to agricultural activities. [Refer: Government grants] ifrs-full IncomeFromReimbursementsUnderInsurance Policies Montetary, duration, credit label Income from reimbursements under insurance policies IAS 1.112 c Common practice documentation The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. ifrs-full IncomeFromStructuredEntities Montetary, duration, credit label Income from structured entities IFRS 12.27 b Disclosure documentation The amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Total for all unconsolidated structured entities [member]] ifrs-full IncomeFromSubleasingRightofuseAssets Montetary, duration, credit label Income from subleasing right-of-use assets IFRS 16.53 f Disclosure documentation The amount of income from subleasing right-of￾use assets. Sublease is a transaction for which an underlying asset is re-leased by a lessee (‘intermediate lessor’) to a third party, and the lease (‘head lease’) between the head lessor and lessee remains in effect. [Refer: Right-of-use assets] ifrs-full IncomeOnFinancialAssetsReclassifiedOutOfA vailableforsaleFinancialAssetsRecognisedInO therComprehensiveIncome Montetary, duration, credit label Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss Expired 2023-01- 01 IFRS 7.12A e Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only.

723 documentation The amount of income recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-full IncomeOnFinancialAssetsReclassifiedOutOfFi nancialAssetsAtFairValueThroughProfitOrLos sRecognisedInProfitOrLoss Montetary, duration, credit label Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss Expired 2023-01- 01 IFRS 7.12A e Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of income recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full IncomeRelatingToVariableLeasePaymentsFor OperatingLeasesThatDoNotDependOnIndexO rRate Montetary, duration, credit label Income relating to variable lease payments for operating leases that do not depend on index or rate IFRS 16.90 b Disclosure documentation The amount of income relating to variable lease payments for operating leases that do not depend on an index or a rate. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. ifrs-full IncomeRelatingToVariableLeasePaymentsNot IncludedInMeasurementOfNetInvestmentInFin anceLease Montetary, duration, credit label Income relating to variable lease payments not included in measurement of net investment in finance lease IFRS 16.90 a (iii) Disclos ure

724 documentation The amount of income relating to variable lease payments not included in the measurement of the net investment in the finance lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Net investment in finance lease] ifrs-full IncomeStatementAbstract label Profit or loss [abstract] ifrs-full IncomeTaxConsequencesOfDividendsPropos edOrDeclaredBeforeFinancialStatementsAuth orisedForIssueNotRecognisedAsLiability Montetary, duration label Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability IAS 12.81 i Disclosure documentation The amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared after the reporting period but before the financial statements were authorised for issue, and are not recognised as a liability in the financial statements. ifrs-full IncomeTaxesPaidClassifiedAsOperatingActivi ties Montetary, duration, credit label Income taxes paid, classified as operating activities IAS 7.35 Common practice documentation The cash outflow for income taxes paid, classified as operating activities. ifrs-full IncomeTaxesPaidRefund Montetary, duration, credit label Income taxes paid (refund) IAS 7.35 Disclosure totalLabel Total income taxes paid (refund) documentation The cash flows from income taxes paid or refunded. ifrs-full IncomeTaxesPaidRefundAbstract label Income taxes paid (refund) [abstract]

725 ifrs-full IncomeTaxesPaidRefundClassifiedAsFinancin gActivities (Monetary), duration, credit label Income taxes paid (refund), classified as financing activities IAS 7.14 f Example, IAS 7.35 Disclosure negatedTerseLabel Income taxes refund (paid) documentation The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)] ifrs-full IncomeTaxesPaidRefundClassifiedAsInvestin gActivities (Monetary), duration, credit label Income taxes paid (refund), classified as investing activities IAS 7.14 f Example, IAS 7.35 Disclosure negatedTerseLabel Income taxes refund (paid) documentation The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)] ifrs-full IncomeTaxesPaidRefundClassifiedAsOperati ngActivities (Monetary), duration, credit label Income taxes paid (refund), classified as operating activities IAS 7.14 f Example, IAS 7.35 Disclosure negatedTerseLabel Income taxes refund (paid) documentation The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] ifrs-full IncomeTaxesRefundClassifiedAsOperatingAc tivities Montetary, duration, debit label Income taxes refund, classified as operating activities IAS 7.35 Common practice documentation The cash inflow from income taxes refunded, classified as operating activities. ifrs-full IncomeTaxExpenseContinuingOperations (Monetary), duration, debit label Tax expense (income) IAS 12.79 Disclosure, IAS 12.81 c (ii) Disclosur e, IAS 12.81 c (i) Disclosure , IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclos ure, IFRS 12.B13 g Disclosur e, IFRS 8.23 h Disclosure negatedTerseLabel Tax income (expense) totalLabel Total tax expense (income) documentation The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]

726 ifrs-full IncomeTaxRelatingToAvailableforsaleFinanci alAssetsOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to available-for-sale financial assets included in other comprehensive income Expired 2023-01- 01 IAS 12.81 ab Disclosu re, Expired 2023-01- 01 IAS 1.90 Disclosure negatedLabel Income tax relating to available-for-sale financial assets included in other comprehensive income commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-full IncomeTaxRelatingToCashFlowHedgesOfOth erComprehensiveIncome (Monetary), duration, debit label Income tax relating to cash flow hedges included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel Income tax relating to cash flow hedges included in other comprehensive income documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income] ifrs-full IncomeTaxRelatingToChangeInValueOfForei gnCurrencyBasisSpreadsOfOtherComprehen siveIncome (Monetary), duration, debit label Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of foreign currency basis spreads. [Refer: Reserve of change in value of foreign currency basis spreads; Other comprehensive income]

727 ifrs-full IncomeTaxRelatingToChangeInValueOfForwa rdElementsOfForwardContractsOfOtherComp rehensiveIncome (Monetary), duration, debit label Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of forward elements of forward contracts. [Refer: Reserve of change in value of forward elements of forward contracts; Other comprehensive income] ifrs-full IncomeTaxRelatingToChangeInValueOfTime ValueOfOptionsOfOtherComprehensiveIncom e (Monetary), duration, debit label Income tax relating to change in value of time value of options included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel Income tax relating to change in value of time value of options included in other comprehensive income documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of time value of options. [Refer: Reserve of change in value of time value of options; Other comprehensive income] ifrs-full IncomeTaxRelatingToChangesInFairValueOf FinancialLiabilityAttributableToChangeInCredi tRiskOfLiabilityOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income

728 documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the fair value of financial liabilities attributable to a change in the credit risk of those liabilities. [Refer: Credit risk [member]; Other comprehensive income] ifrs-full IncomeTaxRelatingToChangesInRevaluation SurplusOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of￾use assets and intangible assets included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of￾use assets and intangible assets included in other comprehensive income documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Revaluation surplus; Other comprehensive income] ifrs-full IncomeTaxRelatingToComponentsOfOtherCo mprehensiveIncome Montetary, duration label Income tax relating to components of other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure totalLabel Aggregated income tax relating to components of other comprehensive income documentation The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] ifrs-full IncomeTaxRelatingToComponentsOfOtherCo mprehensiveIncomeAbstract label Income tax relating to components of other comprehensive income [abstract] ifrs-full IncomeTaxRelatingToComponentsOfOtherCo mprehensiveIncomeThatWillBeReclassifiedTo ProfitOrLoss (Monetary), duration, debit label Income tax relating to components of other comprehensive income that will be reclassified to profit or loss IAS 1.91 Disclosure negatedTotalLabel Aggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss

729 documentation The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income] ifrs-full IncomeTaxRelatingToComponentsOfOtherCo mprehensiveIncomeThatWillBeReclassifiedTo ProfitOrLossAbstract label Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract] ifrs-full IncomeTaxRelatingToComponentsOfOtherCo mprehensiveIncomeThatWillNotBeReclassifie dToProfitOrLoss (Monetary), duration, debit label Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss IAS 1.91 Disclosure negatedTotalLabel Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss documentation The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income] ifrs-full IncomeTaxRelatingToComponentsOfOtherCo mprehensiveIncomeThatWillNotBeReclassifie dToProfitOrLossAbstract label Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract] ifrs-full IncomeTaxRelatingToExchangeDifferencesO nTranslationOfForeignOperationsAndHedges OfNetInvestmentsInForeignOperationsInclude dInOtherComprehensiveIncome Montetary, duration, debit label Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income IAS 12.81 ab Common practice, IAS 1.90 Common practice totalLabel Total income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income

730 documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income; Hedges of net investment in foreign operations [member]] ifrs-full IncomeTaxRelatingToExchangeDifferencesO nTranslationOfForeignOperationsAndHedges OfNetInvestmentsInForeignOperationsInclude dInOtherComprehensiveIncomeAbstract label Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income [abstract] ifrs-full IncomeTaxRelatingToExchangeDifferencesO nTranslationOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation] ifrs-full IncomeTaxRelatingToExchangeDifferencesO nTranslationOtherThanTranslationOfForeignO perationsIncludedInOtherComprehensiveInco me (Monetary), duration, debit label Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income

731 documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income; Reserve of exchange differences on translation] ifrs-full IncomeTaxRelatingToFinanceIncomeExpense sFromReinsuranceContractsHeldOfOtherCom prehensiveIncome (Monetary), duration, debit label Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure negatedLabel Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] ifrs-full IncomeTaxRelatingToFinancialAssetsMeasur edAtFairValueThroughOtherComprehensiveIn come (Monetary), duration, debit label Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income commentaryGuidance Do NOT use this element for income tax included in other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. Instead, use element ‘Income tax relating to investments in equity instruments included in other comprehensive income’.

732 documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] ifrs-full IncomeTaxRelatingToHedgesOfInvestmentsIn EquityInstrumentsOfOtherComprehensiveInco me (Monetary), duration, debit label Income tax relating to hedges of investments in equity instruments included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel Income tax relating to hedges of investments in equity instruments included in other comprehensive income documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments] ifrs-full IncomeTaxRelatingToHedgesOfNetInvestmen tsInForeignOperationsOfOtherComprehensive Income (Monetary), duration, debit label Income tax relating to hedges of net investments in foreign operations included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel Income tax relating to hedges of net investments in foreign operations included in other comprehensive income documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income] ifrs-full IncomeTaxRelatingToInsuranceFinanceIncom eExpensesFromInsuranceContractsIssuedOf OtherComprehensiveIncomeThatWillBeRecla ssifiedToProfitOrLoss (Monetary), duration, debit label Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure

733 negatedLabel Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full IncomeTaxRelatingToInsuranceFinanceIncom eExpensesFromInsuranceContractsIssuedOf OtherComprehensiveIncomeThatWillNotBeRe classifiedToProfitOrLoss (Monetary), duration, debit label Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure negatedLabel Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full IncomeTaxRelatingToInvestmentsInEquityInst rumentsOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to investments in equity instruments included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel Income tax relating to investments in equity instruments included in other comprehensive income

734 documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments] ifrs-full IncomeTaxRelatingToNetMovementInRegulat oryDeferralAccountBalancesRelatedToItemsT hatWillBeReclassifiedToProfitOrLoss Montetary, duration, debit label Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss IFRS 14.22 b Disclosure documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full IncomeTaxRelatingToNetMovementInRegulat oryDeferralAccountBalancesRelatedToItemsT hatWillNotBeReclassifiedToProfitOrLoss Montetary, duration, debit label Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss IFRS 14.22 a Disclosure documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full IncomeTaxRelatingToOtherComponentsOfOt herComprehensiveIncomeThatWillBeReclassi fiedToProfitOrLoss Montetary, duration, debit label Income tax relating to other components of other comprehensive income that will be reclassified to profit or loss IAS 1.85 Common practice

735 documentation The amount of income tax relating to other individually immaterial components of other comprehensive income that will be reclassified to profit or loss. [Refer: Other comprehensive income] ifrs-full IncomeTaxRelatingToOtherComponentsOfOt herComprehensiveIncomeThatWillNotBeRecl assifiedToProfitOrLoss Montetary, duration, debit label Income tax relating to other components of other comprehensive income that will not be reclassified to profit or loss IAS 1.85 Common practice documentation The amount of income tax relating to other individually immaterial components of other comprehensive income that will not be reclassified to profit or loss. [Refer: Other comprehensive income] ifrs-full IncomeTaxRelatingToRemeasurementsOfDefi nedBenefitPlansOfOtherComprehensiveInco me (Monetary), duration, debit label Income tax relating to remeasurements of defined benefit plans included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel Income tax relating to remeasurements of defined benefit plans included in other comprehensive income documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [domain]] ifrs-full IncomeTaxRelatingToShareOfOtherCompreh ensiveIncomeOfAssociatesAndJointVentures AccountedForUsingEquityMethod Montetary, duration, debit label Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method IAS 1.90 Disclosure totalLabel Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method

736 documentation The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] ifrs-full IncomeTaxRelatingToShareOfOtherCompreh ensiveIncomeOfAssociatesAndJointVentures AccountedForUsingEquityMethodAbstract label Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract] ifrs-full IncomeTaxRelatingToShareOfOtherCompreh ensiveIncomeOfAssociatesAndJointVentures AccountedForUsingEquityMethodThatWillBeR eclassifiedToProfitOrLoss (Monetary), duration, debit label Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss IAS 1.91 Disclosure negatedLabel Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss documentation The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] ifrs-full IncomeTaxRelatingToShareOfOtherCompreh ensiveIncomeOfAssociatesAndJointVentures AccountedForUsingEquityMethodThatWillNot BeReclassifiedToProfitOrLoss (Monetary), duration, debit label Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss IAS 1.91 Disclosure negatedLabel Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss

737 documentation The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] ifrs-full IncreaseDecreaseDueToApplicationOfIFRS15 Member Member label IFRS 15 [member] IFRS 15.C8 a Disclosure documentation This member stands for IFRS 15 Revenue with Contracts with Customers. ifrs-full IncreaseDecreaseDueToChangesInAccountin gPolicyAndCorrectionsOfPriorPeriodErrorsMe mber Member label Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member] IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure documentation This member stands for the financial effect of changes in accounting policy and corrections of prior period errors. ifrs-full IncreaseDecreaseDueToChangesInAccountin gPolicyRequiredByIFRSsCumulativeEffectAtD ateOfInitialApplicationMember Member label Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application [member] IAS 1.106 Common practice documentation This member stands for the financial effect of changes in accounting policy for cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. [Refer: IFRSs [member]] ifrs-full IncreaseDecreaseDueToChangesInAccountin gPolicyRequiredByIFRSsMember Member label Increase (decrease) due to changes in accounting policy required by IFRSs [member] IAS 8.28 f (i) Disclosure, IAS 8.28 g Disclosure documentation This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]] ifrs-full IncreaseDecreaseDueToDepartureFromRequi rementOfIFRSMember Member label Increase (decrease) due to departure from requirement of IFRS [member] IAS 1.20 d Disclosure

738 documentation This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]] ifrs-full IncreaseDecreaseDueToVoluntaryChangesIn AccountingPolicyMember Member label Increase (decrease) due to voluntary changes in accounting policy [member] IAS 8.29 c (i) Disclosure, IAS 8.29 d Disclosure documentation This member stands for the financial effect of voluntary changes in accounting policy. ifrs-full IncreaseDecreaseInAccountingEstimate Montetary, duration label Increase (decrease) in accounting estimate IAS 8.39 Disclosure documentation The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods. ifrs-full IncreaseDecreaseInAccumulatedDeferredTax RecognisedInOtherComprehensiveIncomeDu eToChangeInTaxRate Montetary, duration, debit label Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate IAS 1.85 Common practice documentation The increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income] ifrs-full IncreaseDecreaseInAggregateDifferenceBetw eenFairValueAtInitialRecognitionAndAmountD eterminedUsingValuationTechniqueYetToBeR ecognised Montetary, duration label Increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Example totalLabel Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss documentation The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss]

739 ifrs-full IncreaseDecreaseInAllowanceAccountForCre ditLossesOfFinancialAssets Montetary, duration, credit label Increase (decrease) in allowance account for credit losses of financial assets Expired 2023-01- 01 IFRS 7.16 Disclosure totalLabel Total increase (decrease) in allowance account for credit losses of financial assets commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The increase (decrease) in the allowance account used to record the impairment of financial assets due to credit losses. [Refer: Financial assets; Allowance account for credit losses of financial assets] ifrs-full IncreaseDecreaseInAssetsForInsuranceAcqui sitionCashFlows Montetary, duration, debit label Increase (decrease) in assets for insurance acquisition cash flows IFRS 17.105A Disclosure totalLabel Total increase (decrease) in assets for insurance acquisition cash flows documentation The increase (decrease) in assets for insurance acquisition cash flows. [Refer: Assets; Insurance contracts [domain]; Assets for insurance acquisition cash flows] ifrs-full IncreaseDecreaseInCashAndCashEquivalent s Montetary, duration, debit label Increase (decrease) in cash and cash equivalents after effect of exchange rate changes IAS 7.45 Disclosure netLabel Net increase (decrease) in cash and cash equivalents after effect of exchange rate changes documentation The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] ifrs-full IncreaseDecreaseInCashAndCashEquivalent sBeforeEffectOfExchangeRateChanges Montetary, duration, debit label Increase (decrease) in cash and cash equivalents before effect of exchange rate changes IAS 7.45 Disclosure

740 netLabel Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes documentation The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] ifrs-full IncreaseDecreaseInCashAndCashEquivalent sDiscontinuedOperations Montetary, duration, debit label Increase (decrease) in cash and cash equivalents, discontinued operations IFRS 5.33 c Common practice documentation The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]] ifrs-full IncreaseDecreaseInContingentConsideration AssetLiability Montetary, duration, debit label Increase (decrease) in contingent consideration asset (liability) IFRS 3.B67 b (i) Disclosu re documentation The increase (decrease) in a contingent consideration asset (liability) relating to a business combination. ifrs-full IncreaseDecreaseInContingentLiabilitiesReco gnisedInBusinessCombination Montetary, duration, credit label Increase (decrease) in contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure totalLabel Total increase (decrease) in contingent liabilities recognised in business combination documentation The increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]; Classes of contingent liabilities [domain]] ifrs-full IncreaseDecreaseInCreditDerivativeFairValue Montetary, duration, debit label Increase (decrease) in credit derivative, fair value IFRS 7.24G a Disclosure totalLabel Total increase (decrease) in credit derivative, fair value

741 documentation The increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value] ifrs-full IncreaseDecreaseInCreditDerivativeNominalA mount Montetary, duration label Increase (decrease) in credit derivative, nominal amount IFRS 7.24G a Disclosure totalLabel Total increase (decrease) in credit derivative, nominal amount commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount] ifrs-full IncreaseDecreaseInCurrentTaxExpenseInco meDueToRateRegulation Montetary, duration, debit label Increase (decrease) in current tax expense (income) due to rate regulation IFRS 14.34 Disclosure documentation The increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income)] ifrs-full IncreaseDecreaseInDeferredTaxExpenseInco meDueToRateRegulation Montetary, duration, debit label Increase (decrease) in deferred tax expense (income) due to rate regulation IFRS 14.34 Disclosure documentation The increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Deferred tax expense (income)]

742 ifrs-full IncreaseDecreaseInDeferredTaxLiabilityAsset Montetary, duration, credit label Increase (decrease) in deferred tax liability (asset) IAS 12.81 Common practice totalLabel Total increase (decrease) in deferred tax liability (asset) documentation The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)] ifrs-full IncreaseDecreaseInDefinedBenefitObligation DueToReasonablyPossibleDecreaseInActuari alAssumption Montetary, instant, credit label Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption IAS 19.145 a Disclosure documentation The increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [domain]] ifrs-full IncreaseDecreaseInDefinedBenefitObligation DueToReasonablyPossibleIncreaseInActuaria lAssumption Montetary, instant, credit label Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption IAS 19.145 a Disclosure documentation The increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [domain]] ifrs-full IncreaseDecreaseInDividendsPayableThroug hChangeInFairValueOfNoncashAssetsHeldFo rDistributionToOwners Montetary, duration, credit label Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners IFRIC 17.16 b Disclosure documentation The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners. ifrs-full IncreaseDecreaseInEquityDueToReasonably PossibleDecreaseInRiskExposureThatArisesF romContractsWithinScopeOfIFRS17 Montetary, instant, credit label Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17 IFRS 17.128 a (i) Disclos ure, IFRS 17.128 a (ii) Disclo sure

743 documentation The increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full IncreaseDecreaseInEquityDueToReasonably PossibleDecreaseInRiskExposureThatArisesF romContractsWithinScopeOfIFRS17Insurance ContractsIssuedBeforeMitigationByReinsuran ceContractsHeld Montetary, instant, credit label Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held IFRS 17.128 a (i) Disclos ure documentation The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full IncreaseDecreaseInEquityDueToReasonably PossibleIncreaseInRiskExposureThatArisesFr omContractsWithinScopeOfIFRS17 Montetary, instant, credit label Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17 IFRS 17.128 a (ii) Disclo sure, IFRS 17.128 a (i) Disclos ure documentation The increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full IncreaseDecreaseInEquityDueToReasonably PossibleIncreaseInRiskExposureThatArisesFr omContractsWithinScopeOfIFRS17Insurance ContractsIssuedBeforeMitigationByReinsuran ceContractsHeld Montetary, instant, credit label Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held IFRS 17.128 a (i) Disclos ure documentation The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full Montetary, duration, credit label Increase in existing liabilities, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure

744 IncreaseDecreaseInExistingLiabilitiesConting entLiabilitiesRecognisedInBusinessCombinati on documentation The increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]] ifrs-full IncreaseDecreaseInExistingProvisionsOtherP rovisions Montetary, duration, credit label Increase in existing provisions, other provisions IAS 37.84 b Disclosure documentation The increase in existing other provisions. [Refer: Other provisions] ifrs-full IncreaseDecreaseInExposureToCreditRiskOn LoanCommitmentsAndFinancialGuaranteeCo ntracts Montetary, duration, credit label Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Disclosure, IFRS 7.35I Disclosure totalLabel Total increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full IncreaseDecreaseInExposureToCreditRiskOn LoanCommitmentsAndFinancialGuaranteeCo ntractsAbstract label Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract] ifrs-full IncreaseDecreaseInFairValueMeasurementAs sets Montetary, duration, debit label Increase (decrease) in fair value measurement, assets IFRS 13.93 e Disclosure totalLabel Total increase (decrease) in fair value measurement, assets documentation The increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputAssets Montetary, duration, debit label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets IFRS 13.93 h (ii) Disclos ure

745 documentation The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input. ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputEntitysOwnEquityInstruments Montetary, duration, credit label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity instruments IFRS 13.93 h (ii) Disclos ure documentation The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments due to a reasonably possible decrease in an unobservable input. ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputLiabilities Montetary, duration, credit label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities IFRS 13.93 h (ii) Disclos ure documentation The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input. ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputRecognisedInOtherComprehensiveI ncomeAfterTaxAssets Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputRecognisedInOtherComprehensiveI ncomeAfterTaxEntitysOwnEquityInstruments Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice

746 documentation The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputRecognisedInOtherComprehensiveI ncomeAfterTaxLiabilities Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputRecognisedInOtherComprehensiveI ncomeBeforeTaxAssets Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputRecognisedInOtherComprehensiveI ncomeBeforeTaxEntitysOwnEquityInstrument s Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice

747 documentation The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputRecognisedInOtherComprehensiveI ncomeBeforeTaxLiabilities Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputRecognisedInProfitOrLossAfterTax Assets Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputRecognisedInProfitOrLossAfterTax EntitysOwnEquityInstruments Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice

748 documentation The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputRecognisedInProfitOrLossAfterTax Liabilities Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputRecognisedInProfitOrLossBeforeTa xAssets Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputRecognisedInProfitOrLossBeforeTa xEntitysOwnEquityInstruments Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

749 ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleDecreaseInUnobser vableInputRecognisedInProfitOrLossBeforeTa xLiabilities Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputAssets Montetary, duration, debit label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets IFRS 13.93 h (ii) Disclos ure documentation The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input. ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputEntitysOwnEquityInstruments Montetary, duration, credit label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity's own equity instruments IFRS 13.93 h (ii) Disclos ure documentation The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments due to a reasonably possible increase in an unobservable input. ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputLiabilities Montetary, duration, credit label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities IFRS 13.93 h (ii) Disclos ure documentation The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input. ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputRecognisedInOtherComprehensiveI ncomeAfterTaxAssets Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets IFRS 13.93 h (ii) Commo n practice

750 documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputRecognisedInOtherComprehensiveI ncomeAfterTaxEntitysOwnEquityInstruments Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputRecognisedInOtherComprehensiveI ncomeAfterTaxLiabilities Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputRecognisedInOtherComprehensiveI ncomeBeforeTaxAssets Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets IFRS 13.93 h (ii) Commo n practice

751 documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputRecognisedInOtherComprehensiveI ncomeBeforeTaxEntitysOwnEquityInstrument s Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputRecognisedInOtherComprehensiveI ncomeBeforeTaxLiabilities Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputRecognisedInProfitOrLossAfterTaxA ssets Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets IFRS 13.93 h (ii) Commo n practice

752 documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputRecognisedInProfitOrLossAfterTaxE ntitysOwnEquityInstruments Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputRecognisedInProfitOrLossAfterTaxLi abilities Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputRecognisedInProfitOrLossBeforeTax Assets Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

753 ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputRecognisedInProfitOrLossBeforeTax EntitysOwnEquityInstruments Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementD ueToReasonablyPossibleIncreaseInUnobserv ableInputRecognisedInProfitOrLossBeforeTax Liabilities Montetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full IncreaseDecreaseInFairValueMeasurementE ntitysOwnEquityInstruments Montetary, duration, credit label Increase (decrease) in fair value measurement, entity's own equity instruments IFRS 13.93 e Disclosure totalLabel Total increase (decrease) in fair value measurement, entity's own equity instruments documentation The increase (decrease) in the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]] ifrs-full IncreaseDecreaseInFairValueMeasurementFo rSensitivityAnalysesInWhichInputsAreChange dIndividuallyAssetsAbstract label Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]

754 ifrs-full IncreaseDecreaseInFairValueMeasurementFo rSensitivityAnalysesInWhichInputsAreChange dIndividuallyEntitysOwnEquityInstrumentsAbs tract label Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity's own equity instruments [abstract] ifrs-full IncreaseDecreaseInFairValueMeasurementFo rSensitivityAnalysesInWhichInputsAreChange dIndividuallyLiabilitiesAbstract label Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract] ifrs-full IncreaseDecreaseInFairValueMeasurementFo rSensitivityAnalysesInWhichMultipleInputsAre ChangedSimultaneouslyAssetsAbstract label Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract] ifrs-full IncreaseDecreaseInFairValueMeasurementFo rSensitivityAnalysesInWhichMultipleInputsAre ChangedSimultaneouslyEntitysOwnEquityInst rumentsAbstract label Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity's own equity instruments [abstract] ifrs-full IncreaseDecreaseInFairValueMeasurementFo rSensitivityAnalysesInWhichMultipleInputsAre ChangedSimultaneouslyLiabilitiesAbstract label Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract] ifrs-full IncreaseDecreaseInFairValueMeasurementLi abilities Montetary, duration, credit label Increase (decrease) in fair value measurement, liabilities IFRS 13.93 e Disclosure totalLabel Total increase (decrease) in fair value measurement, liabilities documentation The increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]] ifrs-full IncreaseDecreaseInFinancialAssets Montetary, duration, debit label Increase (decrease) in financial assets IFRS 7.35H Disclosure, IFRS 7.35I Disclosure totalLabel Total increase (decrease) in financial assets

755 documentation The increase (decrease) in financial assets. [Refer: Financial assets] ifrs-full IncreaseDecreaseInFinancialAssetsAbstract label Increase (decrease) in financial assets [abstract] ifrs-full IncreaseDecreaseInFinancialAssetsArisingFro mChangeInMeasurementAttributeFirstApplicat ionOfIFRS9 Montetary, instant, debit label Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9 IFRS 7.42L b Disclosure documentation The increase (decrease) in financial assets arising from a change in measurement attribute on the entity's transition to IFRS 9. [Refer: Financial assets] ifrs-full IncreaseDecreaseInFinancialAssetsOnBasisO fMeasurementCategoryFirstApplicationOfIFR S9 Montetary, instant, debit label Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9 IFRS 7.42L a Disclosure documentation The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets] ifrs-full IncreaseDecreaseInFinancialLiabilitiesArising FromChangeInMeasurementAttributeFirstAppl icationOfIFRS9 Montetary, instant, credit label Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9 IFRS 7.42L b Disclosure documentation The increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity's transition to IFRS 9. [Refer: Financial liabilities] ifrs-full IncreaseDecreaseInFinancialLiabilitiesOnBasi sOfMeasurementCategoryFirstApplicationOfIF RS9 Montetary, instant, credit label Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9 IFRS 7.42L a Disclosure documentation The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities]

756 ifrs-full IncreaseDecreaseInInsuranceContractsLiabilit yAsset Montetary, duration, credit label Increase (decrease) in insurance contracts liability (asset) IFRS 17.99 Common practice totalLabel Total increase (decrease) in insurance contracts liability (asset) documentation The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseInIntangibleAssetsAndGood will Montetary, duration, debit label Increase (decrease) in intangible assets and goodwill IAS 38.118 e Common practice totalLabel Total increase (decrease) in intangible assets and goodwill documentation The increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill] ifrs-full IncreaseDecreaseInLiabilitiesArisingFromFina ncingActivities Montetary, duration, credit label Increase (decrease) in liabilities arising from financing activities IAS 7.44B Disclosure totalLabel Total increase (decrease) in liabilities arising from financing activities documentation The increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] ifrs-full IncreaseDecreaseInNetAssetsAvailableForBe nefits Montetary, duration, credit label Increase (decrease) in net assets available for benefits IAS 26.35 b Disclosure totalLabel Total increase (decrease) in net assets available for benefits documentation The increase (decrease) in net assets available for benefits. Net assets available for benefits are assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits. ifrs-full IncreaseDecreaseInNetDefinedBenefitLiability Asset Montetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) IAS 19.141 Disclosure totalLabel Total increase (decrease) in net defined benefit liability (asset)

757 documentation The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] ifrs-full IncreaseDecreaseInNetDefinedBenefitLiability AssetResultingFromAdministrationCostsNotR eflectedInReturnOnPlanAssets Montetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets IAS 19.141 Common practice documentation The increase (decrease) in the net defined benefit liability (asset) resulting from administration costs in the current period, that are not reflected in return on plan assets. [Refer: Administrative expenses; Net defined benefit liability (asset)] [Contrast: Administration costs not reflected in return on plan assets, defined benefit plans; Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense] ifrs-full IncreaseDecreaseInNetDefinedBenefitLiability AssetResultingFromExpenseIncomeInProfitOr Loss Montetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss IAS 19.141 Common practice totalLabel Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss documentation The increase (decrease) in the net defined benefit liability (asset) resulting from expense (income) included in profit or loss. [Refer: Net defined benefit liability (asset); Profit (loss)] [Contrast: Post-employment benefit expense in profit or loss, defined benefit plans] ifrs-full IncreaseDecreaseInNetDefinedBenefitLiability AssetResultingFromMiscellaneousOtherChan ges Montetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes IAS 19.141 Common practice totalLabel Total increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes

758 documentation The increase (decrease) in the net defined benefit liability (asset) resulting from miscellaneous other changes. [Refer: Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss; Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] ifrs-full IncreaseDecreaseInNetInvestmentInFinanceL ease Montetary, duration, debit label Increase (decrease) in net investment in finance lease IFRS 16.93 Disclosure documentation The increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease] ifrs-full IncreaseDecreaseInNumberOfOrdinaryShare sIssued Shares label Increase (decrease) in number of ordinary shares issued IAS 1.112 c Common practice documentation The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]] ifrs-full IncreaseDecreaseInNumberOfSharesOutstan ding Shares label Increase (decrease) in number of shares outstanding IAS 1.79 a (iv) Disclosure totalLabel Total increase (decrease) in number of shares outstanding documentation The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding] ifrs-full IncreaseDecreaseInProfitLossDueToReasona blyPossibleDecreaseInRiskExposureThatAris esFromContractsWithinScopeOfIFRS17 Montetary, duration, credit label Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17 IFRS 17.128 a (i) Disclos ure, IFRS 17.128 a (ii) Disclo sure documentation The increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.

759 ifrs-full IncreaseDecreaseInProfitLossDueToReasona blyPossibleDecreaseInRiskExposureThatAris esFromContractsWithinScopeOfIFRS17Insura nceContractsIssuedBeforeMitigationByReinsu ranceContractsHeld Montetary, duration, credit label Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held IFRS 17.128 a (i) Disclos ure documentation The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full IncreaseDecreaseInProfitLossDueToReasona blyPossibleIncreaseInRiskExposureThatArise sFromContractsWithinScopeOfIFRS17 Montetary, duration, credit label Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17 IFRS 17.128 a (ii) Disclo sure, IFRS 17.128 a (i) Disclos ure documentation The increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full IncreaseDecreaseInProfitLossDueToReasona blyPossibleIncreaseInRiskExposureThatArise sFromContractsWithinScopeOfIFRS17Insuran ceContractsIssuedBeforeMitigationByReinsur anceContractsHeld Montetary, duration, credit label Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held IFRS 17.128 a (i) Disclos ure documentation The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full IncreaseDecreaseInPropertyPlantAndEquipm entIncludingRightofuseAssets Montetary, duration, debit label Increase (decrease) in property, plant and equipment including right-of-use assets IAS 16.73 e Common practice totalLabel Total increase (decrease) in property, plant and equipment including right-of-use assets

760 documentation The increase (decrease) in property, plant and equipment including right-of-use assets. [Refer: Property, plant and equipment including right-of￾use assets] ifrs-full IncreaseDecreaseInRegulatoryDeferralAccou ntCreditBalances Montetary, duration, credit label Increase (decrease) in regulatory deferral account credit balances IFRS 14.33 a Disclosure totalLabel Total increase (decrease) in regulatory deferral account credit balances documentation The increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances] ifrs-full IncreaseDecreaseInRegulatoryDeferralAccou ntDebitBalances Montetary, duration, debit label Increase (decrease) in regulatory deferral account debit balances IFRS 14.33 a Disclosure totalLabel Total increase (decrease) in regulatory deferral account debit balances documentation The increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances] ifrs-full IncreaseDecreaseInReserveOfGainsAndLoss esOnFinancialAssetsMeasuredAtFairValueTh roughOtherComprehensiveIncomeRelatedToI nsuranceContractsToWhichParagraphsC18b C19bC24bAndC24cOfIFRS17HaveBeenAppli ed Montetary, duration, credit label Increase (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied IFRS 17.116 Common practice documentation The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]

761 ifrs-full IncreaseDecreaseInRightofuseAssets Montetary, duration, debit label Increase (decrease) in right-of-use assets IAS 16.73 e Common practice totalLabel Total increase (decrease) in right-of-use assets documentation The increase (decrease) in right-of-use assets. [Refer: Right-of-use assets] ifrs-full IncreaseDecreaseInWorkingCapital Montetary, duration, credit label Increase (decrease) in working capital IAS 7.20 Common practice documentation The increase (decrease) in working capital. ifrs-full IncreaseDecreaseThroughAcquisitionOfSubsi diary Montetary, duration, credit label Increase (decrease) through acquisition of subsidiary, equity IAS 1.106 d Common practice documentation The increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full IncreaseDecreaseThroughAdditionalItemsNec essaryToUnderstandChangeInsuranceContra ctsLiabilityAsset Montetary, duration, credit label Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset) IFRS 17.105 d Disclosur e documentation The increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughAdjustmentsArising FromPassageOfTimeAllowanceAccountForCr editLossesOfFinancialAssets Montetary, duration, credit label Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets Expired 2023-01- 01 IFRS 7.16 Common practice commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The increase (decrease) in the allowance account for credit losses of financial assets resulting from adjustments arising from the passage of time. [Refer: Allowance account for credit losses of financial assets] ifrs-full IncreaseDecreaseThroughAmortisationOfInsu ranceAcquisitionCashFlowsInsuranceContract sLiabilityAsset Montetary, duration, credit label Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset) IFRS 17.103 b (ii) Disclo sure

762 documentation The increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughAmountsRecognise dInProfitOrLossAggregateDifferenceBetween FairValueAtInitialRecognitionAndAmountDeter minedUsingValuationTechniqueYetToBeReco gnised Montetary, duration label Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Example, IFRS 7.IG14 Example documentation The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]] ifrs-full IncreaseDecreaseThroughAppropriationOfRet ainedEarnings Montetary, duration, credit label Increase (decrease) through appropriation of retained earnings, equity IAS 1.106 d Common practice documentation The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings] ifrs-full IncreaseDecreaseThroughBalancesRecognis edInCurrentPeriodInStatementOfFinancialPos itionRegulatoryDeferralAccountCreditBalance s Montetary, duration, credit label Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances IFRS 14.33 a (i) Example

763 documentation The increase (decrease) in regulatory deferral account credit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account credit balances] ifrs-full IncreaseDecreaseThroughBalancesRecognis edInCurrentPeriodInStatementOfFinancialPos itionRegulatoryDeferralAccountDebitBalances Montetary, duration, debit label Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances IFRS 14.33 a (i) Example documentation The increase (decrease) in regulatory deferral account debit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account debit balances] ifrs-full IncreaseDecreaseThroughBusinessCombinati onsAndDisposalsNetDefinedBenefitLiabilityAs set Montetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals IAS 19.141 h Disclosure commentaryGuidance Increases in the present value of defined benefit obligation or net defined benefit liability resulting from business combinations should be tagged with a positive value; decreases resulting from business disposals should be tagged with a negative value. Increases in the fair value of plan assets resulting from business combinations represent a decrease in net defined benefit liability (equivalent to an increase in net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets resulting from business disposals represent an increase in the net defined benefit liability and should be tagged with a positive value.

764 documentation The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Total for all business combinations [member]; Net defined benefit liability (asset)] ifrs-full IncreaseDecreaseThroughBusinessCombinati onsAndDisposalsReimbursementRights Montetary, duration, debit label Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposals IAS 19.141 h Disclosure documentation The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the effects of business combinations and disposals. [Refer: Total for all business combinations [member]; Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full IncreaseDecreaseThroughBusinessCombinati onsDeferredTaxLiabilityAsset Montetary, duration, credit label Increase (decrease) through business combinations, deferred tax liability (asset) IAS 12.81 Common practice documentation The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)] ifrs-full IncreaseDecreaseThroughCashFlowsInsuran ceContractsLiabilityAsset Montetary, duration, credit label Increase (decrease) through cash flows, insurance contracts liability (asset) IFRS 17.105 a Disclosur e totalLabel Total increase (decrease) through cash flows, insurance contracts liability (asset) documentation The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughCashFlowsInsuran ceContractsLiabilityAssetAbstract label Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract] ifrs-full IncreaseDecreaseThroughChangeInDiscount RateContingentLiabilitiesRecognisedInBusine ssCombination Montetary, duration, credit label Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure

765 documentation The increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]] ifrs-full IncreaseDecreaseThroughChangeInDiscount RateOtherProvisions Montetary, duration, credit label Increase (decrease) through change in discount rate, other provisions IAS 37.84 e Disclosure documentation The increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions] ifrs-full IncreaseDecreaseThroughChangeInEquityOf Subsidiaries Montetary, duration, credit label Increase (decrease) through change in equity of subsidiaries, equity IAS 1.106 d Common practice documentation The increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full IncreaseDecreaseThroughChangeInRiskAdju stmentForNonfinancialRiskThatDoesNotRelat eToFutureOrPastServiceInsuranceContractsLi abilityAsset Montetary, duration, credit label Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset) IFRS 17.104 b (ii) Disclo sure documentation The increase (decrease) in insurance contracts liability (asset) resulting from the change in the risk adjustment for non-financial risk that does not relate to future service or past service. [Refer: Insurance contracts liability (asset); Risk adjustment for non-financial risk [member]] ifrs-full IncreaseDecreaseThroughChangesInDiscoun tRatesRegulatoryDeferralAccountCreditBalan ces Montetary, duration, credit label Increase (decrease) through changes in discount rates, regulatory deferral account credit balances IFRS 14.33 a (iii) Exampl e documentation The increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances]

766 ifrs-full IncreaseDecreaseThroughChangesInDiscoun tRatesRegulatoryDeferralAccountDebitBalanc es Montetary, duration, debit label Increase (decrease) through changes in discount rates, regulatory deferral account debit balances IFRS 14.33 a (iii) Exampl e documentation The increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances] ifrs-full IncreaseDecreaseThroughChangesInEstimat esThatAdjustContractualServiceMarginInsura nceContractsLiabilityAsset Montetary, duration, credit label Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset) IFRS 17.104 a (i) Disclos ure documentation The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] ifrs-full IncreaseDecreaseThroughChangesInEstimat esThatDoNotAdjustContractualServiceMarginI nsuranceContractsLiabilityAsset Montetary, duration, credit label Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset) IFRS 17.104 a (ii) Disclo sure documentation The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that do not adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] ifrs-full IncreaseDecreaseThroughChangesInFairValu esLiabilitiesArisingFromFinancingActivities Montetary, duration, credit label Increase (decrease) through changes in fair values, liabilities arising from financing activities IAS 7.44B d Disclosure documentation The increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities]

767 ifrs-full IncreaseDecreaseThroughChangesInForeign ExchangeRatesNetDefinedBenefitLiabilityAss et Montetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset) commentaryGuidance IAS 19.141 e Disclosure Increases in the present value of defined benefit obligation or net defined benefit liability resulting from changes in foreign exchange rates should be tagged with a positive value; decreases should be tagged with a negative value. Increases in the fair value of plan assets resulting from changes in foreign exchange rates represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets represent an increase in the net defined benefit liability and should be tagged with a positive value. documentation The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] ifrs-full IncreaseDecreaseThroughChangesInForeign ExchangeRatesRegulatoryDeferralAccountCr editBalances Montetary, duration, credit label Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances IFRS 14.33 a (iii) Exampl e documentation The increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances] ifrs-full IncreaseDecreaseThroughChangesInForeign ExchangeRatesRegulatoryDeferralAccountDe bitBalances Montetary, duration, debit label Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances IFRS 14.33 a (iii) Exampl e

768 documentation The increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances] ifrs-full IncreaseDecreaseThroughChangesInModels OrRiskParametersExposureToCreditRiskOnL oanCommitmentsAndFinancialGuaranteeCont racts Montetary, duration, credit label Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.IG20B Example documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from changes in models or risk parameters. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full IncreaseDecreaseThroughChangesInModels OrRiskParametersFinancialAssets Montetary, duration, debit label Increase (decrease) through changes in models or risk parameters, financial assets IFRS 7.35H Example, IFRS 7.IG20B Example documentation The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets] ifrs-full IncreaseDecreaseThroughChangesInOwners hipInterestsInSubsidiariesThatDoNotResultInL ossOfControl Montetary, duration, credit label Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity IAS 1.106 d (iii) Disclosur e documentation The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Total for all subsidiaries [member]] ifrs-full IncreaseDecreaseThroughChangesInOwners hipInterestsInSubsidiariesThatDoNotResultInL ossOfControlEquityAttributableToOwnersOfP arent Montetary, duration, credit label Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent IFRS 12.18 Disclosure

769 documentation The increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Total for all subsidiaries [member]; Equity attributable to owners of parent] ifrs-full IncreaseDecreaseThroughChangesThatRelat eToCurrentServiceInsuranceContractsLiability Asset Montetary, duration, credit label Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) IFRS 17.104 b Disclosur e totalLabel Total increase (decrease) through changes that relate to current service, insurance contracts liability (asset) documentation The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughChangesThatRelat eToCurrentServiceInsuranceContractsLiability AssetAbstract label Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract] ifrs-full IncreaseDecreaseThroughChangesThatRelat eToFutureServiceInsuranceContractsLiability Asset Montetary, duration, credit label Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) IFRS 17.103 b (iv) Disclo sure, IFRS 17.104 a Disclosur e totalLabel Total increase (decrease) through changes that relate to future service, insurance contracts liability (asset) documentation The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughChangesThatRelat eToFutureServiceInsuranceContractsLiability AssetAbstract label Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]

770 ifrs-full IncreaseDecreaseThroughChangesThatRelat eToPastServiceInsuranceContractsLiabilityAs set Montetary, duration, credit label Increase (decrease) through changes that relate to past service, insurance contracts liability (asset) IFRS 17.103 b (iii) Disclo sure, IFRS 17.104 c Disclosur e documentation The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, ie changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughConversionOfConv ertibleInstruments Montetary, duration, credit label Increase (decrease) through conversion of convertible instruments, equity IAS 1.106 d Common practice documentation The increase (decrease) in equity resulting from the conversion of convertible instruments. ifrs-full IncreaseDecreaseThroughCumulativeCatchu pAdjustmentsToRevenueArisingFromChangeI nEstimateOfTransactionPriceContractAssets Montetary, duration, debit label Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets IFRS 15.118 b Example documentation The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] ifrs-full IncreaseDecreaseThroughCumulativeCatchu pAdjustmentsToRevenueArisingFromChangeI nEstimateOfTransactionPriceContractLiabilitie s Montetary, duration, credit label Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities IFRS 15.118 b Example

771 documentation The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] ifrs-full IncreaseDecreaseThroughCumulativeCatchu pAdjustmentsToRevenueArisingFromChangeI nMeasureOfProgressContractAssets Montetary, duration, debit label Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets IFRS 15.118 b Example documentation The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] ifrs-full IncreaseDecreaseThroughCumulativeCatchu pAdjustmentsToRevenueArisingFromChangeI nMeasureOfProgressContractLiabilities Montetary, duration, credit label Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities IFRS 15.118 b Example documentation The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] ifrs-full IncreaseDecreaseThroughCumulativeCatchu pAdjustmentsToRevenueArisingFromContract ModificationContractAssets Montetary, duration, debit label Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets IFRS 15.118 b Example

772 documentation The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] ifrs-full IncreaseDecreaseThroughCumulativeCatchu pAdjustmentsToRevenueArisingFromContract ModificationContractLiabilities Montetary, duration, credit label Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities IFRS 15.118 b Example documentation The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] ifrs-full IncreaseDecreaseThroughCumulativeCatchu pAdjustmentsToRevenueContractAssets Montetary, duration, debit label Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets IFRS 15.118 b Example documentation The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers] ifrs-full IncreaseDecreaseThroughCumulativeCatchu pAdjustmentsToRevenueContractLiabilities Montetary, duration, credit label Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities IFRS 15.118 b Example

773 documentation The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers] ifrs-full IncreaseDecreaseThroughDisposalOfSubsidi ary Montetary, duration, credit label Increase (decrease) through disposal of subsidiary, equity IAS 1.106 d Common practice documentation The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full IncreaseDecreaseThroughEffectOfChangesIn ForeignExchangeRatesLiabilitiesArisingFrom FinancingActivities Montetary, duration, credit label Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities IAS 7.44B c Disclosure documentation The increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities] ifrs-full IncreaseDecreaseThroughEffectOfChangesIn RiskOfNonperformanceByIssuerOfReinsuranc eContractsHeldInsuranceContractsLiabilityAs set Montetary, duration, credit label Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset) IFRS 17.105 b Disclosur e documentation The increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]] ifrs-full IncreaseDecreaseThroughEffectsOfContracts AcquiredInPeriodInsuranceContractsLiabilityA sset Montetary, duration, credit label Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset) IFRS 17.108 a Disclosur e

774 documentation The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts acquired from other entities in transfers of insurance contracts or business combinations in the period. [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughEffectsOfContractsI nitiallyRecognisedInPeriodInsuranceContracts LiabilityAsset Montetary, duration, credit label Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset) IFRS 17.104 a (iii) Disclo sure, IFRS 17.107 Disclosure documentation The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughEffectsOfGroupsOf OnerousContractsInitiallyRecognisedInPeriodI nsuranceContractsLiabilityAsset Montetary, duration, credit label Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset) IFRS 17.108 b Disclosur e documentation The increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughExerciseOfOptions Montetary, duration, credit label Increase (decrease) through exercise of options, equity IAS 1.106 d Common practice documentation The increase (decrease) in equity resulting from the exercise of options. ifrs-full IncreaseDecreaseThroughExerciseOfWarrant sEquity Montetary, duration, credit label Increase (decrease) through exercise of warrants, equity IAS 1.106 d Common practice

775 documentation The increase (decrease) in equity resulting from the exercise of warrants. ifrs-full IncreaseDecreaseThroughExperienceAdjustm entsInsuranceContractsLiabilityAsset Montetary, duration, credit label Increase (decrease) through experience adjustments, insurance contracts liability (asset) IFRS 17.104 b (iii) Disclo sure documentation The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments, excluding amounts related to the risk adjustment for non-financial risk included in paragraph 104(b)(ii) of IFRS 17. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) - the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) - the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughFinancingCashFlo wsLiabilitiesArisingFromFinancingActivities Montetary, duration, credit label Increase (decrease) through financing cash flows, liabilities arising from financing activities IAS 7.44B a Disclosure documentation The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities] ifrs-full IncreaseDecreaseThroughForeignExchangeA ndOtherMovementsExposureToCreditRiskOn LoanCommitmentsAndFinancialGuaranteeCo ntracts Montetary, duration, credit label Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.IG20B Example

776 totalLabel Total increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange and other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full IncreaseDecreaseThroughForeignExchangeA ndOtherMovementsExposureToCreditRiskOn LoanCommitmentsAndFinancialGuaranteeCo ntractsAbstract label Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract] ifrs-full IncreaseDecreaseThroughForeignExchangeA ndOtherMovementsFinancialAssets Montetary, duration, debit label Increase (decrease) through foreign exchange and other movements, financial assets IFRS 7.35H Example, IFRS 7.IG20B Example totalLabel Total increase (decrease) through foreign exchange and other movements, financial assets documentation The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets] ifrs-full IncreaseDecreaseThroughForeignExchangeA ndOtherMovementsFinancialAssetsAbstract label Increase (decrease) through foreign exchange and other movements, financial assets [abstract] ifrs-full IncreaseDecreaseThroughForeignExchangeE xposureToCreditRiskOnLoanCommitmentsAn dFinancialGuaranteeContracts Montetary, duration, credit label Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.IG20B Example

777 documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full IncreaseDecreaseThroughForeignExchangeFi nancialAssets Montetary, duration, debit label Increase (decrease) through foreign exchange, financial assets IFRS 7.35H Example, IFRS 7.IG20B Example documentation The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets] ifrs-full IncreaseDecreaseThroughGainsLossesInPeri odReserveOfGainsAndLossesOnFinancialAss etsMeasuredAtFairValueThroughOtherCompr ehensiveIncomeRelatedToInsuranceContract sToWhichParagraphsC18bC19bC24bAndC24 cOfIFRS17HaveBeenApplied Montetary, duration, credit label Increase (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied IFRS 17.116 Example documentation The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from gains (losses) in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied] ifrs-full IncreaseDecreaseThroughIncurredClaimsAnd OtherIncurredInsuranceServiceExpensesInsur anceContractsLiabilityAsset Montetary, duration, credit label Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset) IFRS 17.103 b (i) Disclos ure

778 documentation The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughIncurredClaimsPai dAndOtherInsuranceServiceExpensesPaidFor InsuranceContractsIssuedExcludingInsurance AcquisitionCashFlowsInsuranceContractsLiab ilityAsset Montetary, duration, credit label Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset) IFRS 17.105 a (iii) Disclo sure documentation The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughIncurredClaimsRec overedAndOtherInsuranceServiceExpensesR ecoveredUnderReinsuranceContractsHeldIns uranceContractsLiabilityAsset Montetary, duration, credit label Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset) IFRS 17.105 a (iii) Disclo sure documentation The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]] ifrs-full IncreaseDecreaseThroughInsuranceAcquisitio nCashFlowsInsuranceContractsLiabilityAsset Montetary, duration, credit label Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) IFRS 17.105 a (ii) Disclo sure

779 documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughInsuranceFinanceI ncomeOrExpensesInsuranceContractsLiability Asset Montetary, duration, credit label Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset) IFRS 17.105 c Disclosur e documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)] ifrs-full IncreaseDecreaseThroughInsuranceRevenueI nsuranceContractsLiabilityAsset Montetary, duration, credit label Increase (decrease) through insurance revenue, insurance contracts liability (asset) IFRS 17.103 a Disclosur e totalLabel Total increase (decrease) through insurance revenue, insurance contracts liability (asset) documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue] ifrs-full IncreaseDecreaseThroughInsuranceRevenueI nsuranceContractsLiabilityAssetAbstract label Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]

780 ifrs-full IncreaseDecreaseThroughInsuranceRevenue NotRelatedToContractsThatExistedAtTransitio nDateToWhichModifiedRetrospectiveApproac hOrFairValueApproachHasBeenAppliedInsura nceContractsLiabilityAsset Montetary, duration, credit label Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset) IFRS 17.114 c Disclosur e documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue] ifrs-full IncreaseDecreaseThroughInsuranceRevenue RelatedToContractsThatExistedAtTransitionD ateToWhichFairValueApproachHasBeenAppli edInsuranceContractsLiabilityAsset Montetary, duration, credit label Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset) IFRS 17.114 b Disclosur e documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue] ifrs-full IncreaseDecreaseThroughInsuranceRevenue RelatedToContractsThatExistedAtTransitionD ateToWhichModifiedRetrospectiveApproachH asBeenAppliedInsuranceContractsLiabilityAss et Montetary, duration, credit label Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset) IFRS 17.114 a Disclosur e

781 documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue] ifrs-full IncreaseDecreaseThroughInsuranceServiceE xpensesInsuranceContractsLiabilityAsset Montetary, duration, credit label Increase (decrease) through insurance service expenses, insurance contracts liability (asset) IFRS 17.103 b Disclosur e totalLabel Total increase (decrease) through insurance service expenses, insurance contracts liability (asset) documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughInsuranceServiceE xpensesInsuranceContractsLiabilityAssetAbst ract label Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract] ifrs-full IncreaseDecreaseThroughInsuranceServiceR esultForReconciliationByComponentsInsuranc eContractsLiabilityAssetAbstract label Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract] ifrs-full IncreaseDecreaseThroughInsuranceServiceR esultForReconciliationByRemainingCoverage AndIncurredClaimsInsuranceContractsLiability AssetAbstract label Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract] ifrs-full IncreaseDecreaseThroughInsuranceServiceR esultInsuranceContractsLiabilityAsset Montetary, duration, credit label Increase (decrease) through insurance service result, insurance contracts liability (asset) IFRS 17.103 Disclosure, IFRS 17.104 Disclosure

782 totalLabel Total increase (decrease) through insurance service result, insurance contracts liability (asset) documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result] ifrs-full IncreaseDecreaseThroughInvestmentCompon entsExcludedFromInsuranceRevenueAndInsu ranceServiceExpensesInsuranceContractsLia bilityAsset Montetary, duration, credit label Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset) IFRS 17.103 c Disclosur e documentation The increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance revenue and insurance service expenses (combined with refunds of premiums unless refunds of premiums are presented as part of the cash flows in the period described in paragraph 105(a)(i) of IFRS 17). [Refer: Description of approach used to determine investment components; Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughLossOfControlOfSu bsidiaryDeferredTaxLiabilityAsset Montetary, duration, credit label Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset) IAS 12.81 Common practice documentation The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)] ifrs-full IncreaseDecreaseThroughModificationOfCont ractualCashFlowsExposureToCreditRiskOnLo anCommitmentsAndFinancialGuaranteeContr acts Montetary, duration, credit label Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35I b Example

783 documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from the modification of contractual cash flows. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full IncreaseDecreaseThroughModificationOfCont ractualCashFlowsFinancialAssets Montetary, duration, debit label Increase (decrease) through modification of contractual cash flows, financial assets IFRS 7.35I b Example documentation The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets] ifrs-full IncreaseDecreaseThroughNetExchangeDiffer encesAllowanceAccountForCreditLossesOfFi nancialAssets Montetary, duration, credit label Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets Expired 2023-01- 01 IFRS 7.16 Common practice commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets] ifrs-full IncreaseDecreaseThroughNetExchangeDiffer encesBiologicalAssets Montetary, duration, debit label Increase (decrease) through net exchange differences, biological assets IAS 41.50 f Disclosure

784 documentation The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets] ifrs-full IncreaseDecreaseThroughNetExchangeDiffer encesDeferredTaxLiabilityAsset Montetary, duration, credit label Increase (decrease) through net exchange differences, deferred tax liability (asset) IAS 12.81 Common practice documentation The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] ifrs-full IncreaseDecreaseThroughNetExchangeDiffer encesGoodwill Montetary, duration, debit label Increase (decrease) through net exchange differences, goodwill IFRS 3.B67 d (vi) Disclos ure documentation The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill] ifrs-full IncreaseDecreaseThroughNetExchangeDiffer encesIntangibleAssetsAndGoodwill Montetary, duration, debit label Increase (decrease) through net exchange differences, intangible assets and goodwill IAS 38.118 e (vii) Comm on practice

785 documentation The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill] ifrs-full IncreaseDecreaseThroughNetExchangeDiffer encesIntangibleAssetsOtherThanGoodwill Montetary, duration, debit label Increase (decrease) through net exchange differences, intangible assets other than goodwill IAS 38.118 e (vii) Disclos ure documentation The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill] ifrs-full IncreaseDecreaseThroughNetExchangeDiffer encesInvestmentProperty Montetary, duration, debit label Increase (decrease) through net exchange differences, investment property IAS 40.76 e Disclosure, IAS 40.79 d (vi) Disclosur e documentation The increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property] ifrs-full IncreaseDecreaseThroughNetExchangeDiffer encesOtherProvisions Montetary, duration, credit label Increase (decrease) through net exchange differences, other provisions IAS 37.84 Common practice

786 documentation The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity's presentation currency. [Refer: Other provisions] ifrs-full IncreaseDecreaseThroughNetExchangeDiffer encesPropertyPlantAndEquipment Montetary, duration, debit label Increase (decrease) through net exchange differences, property, plant and equipment IAS 16.73 e (viii) Disclos ure documentation The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] ifrs-full IncreaseDecreaseThroughNetExchangeDiffer encesPropertyPlantAndEquipmentIncludingRi ghtofuseAssets Montetary, duration, debit label Increase (decrease) through net exchange differences, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full IncreaseDecreaseThroughNetExchangeDiffer encesReimbursementRightsAtFairValue Montetary, duration, debit label Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differences IAS 19.141 e Disclosure

787 documentation The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation, resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity's presentation currency. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full IncreaseDecreaseThroughNetExchangeDiffer encesRightofuseAssets Montetary, duration, debit label Increase (decrease) through net exchange differences, right-of-use assets IAS 16.73 e Common practice documentation The increase (decrease) in right-of-use assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Right-of-use assets] ifrs-full IncreaseDecreaseThroughNewTransactionsA ggregateDifferenceBetweenFairValueAtInitial RecognitionAndAmountDeterminedUsingValu ationTechniqueYetToBeRecognised Montetary, duration label Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Example, IFRS 7.IG14 Example documentation The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]]

788 ifrs-full IncreaseDecreaseThroughObtainingOrLosing ControlOfSubsidiariesOrOtherBusinessesLiab ilitiesArisingFromFinancingActivities Montetary, duration, credit label Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities IAS 7.44B b Disclosure documentation The increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Total for all subsidiaries [member]] ifrs-full IncreaseDecreaseThroughOtherChangesAllo wanceAccountForCreditLossesOfFinancialAs sets Montetary, duration, credit label Increase (decrease) through other changes, allowance account for credit losses of financial assets Expired 2023-01- 01 IFRS 7.16 Common practice commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets] ifrs-full IncreaseDecreaseThroughOtherChangesInta ngibleAssetsAndGoodwill Montetary, duration, debit label Increase (decrease) through other changes, intangible assets and goodwill IAS 38.118 e (viii) Comm on practice documentation The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] ifrs-full IncreaseDecreaseThroughOtherChangesInta ngibleAssetsOtherThanGoodwill Montetary, duration, debit label Increase (decrease) through other changes, intangible assets other than goodwill IAS 38.118 e (viii) Disclo sure documentation The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]

789 ifrs-full IncreaseDecreaseThroughOtherChangesInve stmentProperty Montetary, duration, debit label Increase (decrease) through other changes, investment property IAS 40.76 g Disclosure, IAS 40.79 d (viii) Disclos ure documentation The increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property] ifrs-full IncreaseDecreaseThroughOtherChangesLiabi litiesArisingFromFinancingActivities Montetary, duration, credit label Increase (decrease) through other changes, liabilities arising from financing activities IAS 7.44B e Disclosure documentation The increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities] ifrs-full IncreaseDecreaseThroughOtherChangesNet DefinedBenefitLiabilityAsset Montetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from other changes IAS 19.141 Common practice documentation The increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)] ifrs-full IncreaseDecreaseThroughOtherChangesProp ertyPlantAndEquipment Montetary, duration, debit label Increase (decrease) through other changes, property, plant and equipment IAS 16.73 e (ix) Disclosur e documentation The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] ifrs-full IncreaseDecreaseThroughOtherChangesProp ertyPlantAndEquipmentIncludingRightofuseAs sets Montetary, duration, debit label Increase (decrease) through other changes, property, plant and equipment including right-of￾use assets IAS 16.73 e Common practice

790 documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including right-of￾use assets] ifrs-full IncreaseDecreaseThroughOtherChangesReg ulatoryDeferralAccountCreditBalances Montetary, duration, credit label Increase (decrease) through other changes, regulatory deferral account credit balances IFRS 14.33 a (iii) Exampl e totalLabel Total increase (decrease) through other changes, regulatory deferral account credit balances documentation The increase (decrease) in regulatory deferral account credit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances] ifrs-full IncreaseDecreaseThroughOtherChangesReg ulatoryDeferralAccountCreditBalancesAbstrac t label Increase (decrease) through other changes, regulatory deferral account credit balances [abstract] ifrs-full IncreaseDecreaseThroughOtherChangesReg ulatoryDeferralAccountDebitBalances Montetary, duration, debit label Increase (decrease) through other changes, regulatory deferral account debit balances IFRS 14.33 a (iii) Exampl e totalLabel Total increase (decrease) through other changes, regulatory deferral account debit balances documentation The increase (decrease) in regulatory deferral account debit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances] ifrs-full IncreaseDecreaseThroughOtherChangesReg ulatoryDeferralAccountDebitBalancesAbstract label Increase (decrease) through other changes, regulatory deferral account debit balances [abstract]

791 ifrs-full IncreaseDecreaseThroughOtherChangesRigh tofuseAssets Montetary, duration, debit label Increase (decrease) through other changes, right￾of-use assets IAS 16.73 e Common practice documentation The increase (decrease) in right-of-use assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Right-of-use assets] ifrs-full IncreaseDecreaseThroughOtherContributions ByOwners Montetary, duration, credit label Increase through other contributions by owners, equity IAS 1.106 d (iii) Disclosur e documentation The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note. ifrs-full IncreaseDecreaseThroughOtherDistributionsT oOwners (Monetary), duration, debit label Decrease through other distributions to owners, equity IAS 1.106 d (iii) Disclosur e negatedLabel Decrease through other distributions to owners, equity documentation The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note. ifrs-full IncreaseDecreaseThroughOtherMovementsE xposureToCreditRiskOnLoanCommitmentsAn dFinancialGuaranteeContracts Montetary, duration, credit label Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full IncreaseDecreaseThroughOtherMovementsFi nancialAssets Montetary, duration, debit label Increase (decrease) through other movements, financial assets IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example documentation The increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]

792 ifrs-full IncreaseDecreaseThroughPremiumsPaidFor ReinsuranceContractsHeldInsuranceContract sLiabilityAsset Montetary, duration, credit label Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset) IFRS 17.105 a (i) Disclos ure documentation The increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]] ifrs-full IncreaseDecreaseThroughPremiumsReceived ForInsuranceContractsIssuedInsuranceContra ctsLiabilityAsset Montetary, duration, credit label Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset) IFRS 17.105 a (i) Disclos ure documentation The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)] ifrs-full IncreaseDecreaseThroughReclassificationAdj ustmentsInPeriodReserveOfGainsAndLosses OnFinancialAssetsMeasuredAtFairValueThro ughOtherComprehensiveIncomeRelatedToIns uranceContractsToWhichParagraphsC18bC1 9bC24bAndC24cOfIFRS17HaveBeenApplied Montetary, duration, credit label Increase (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied IFRS 17.116 Example

793 documentation The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from reclassification adjustments in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied] ifrs-full IncreaseDecreaseThroughRecognitionOfCont ractualServiceMarginInProfitOrLossToReflect TransferOfServicesInsuranceContractsLiabilit yAsset Montetary, duration, credit label Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset) IFRS 17.104 b (i) Disclos ure documentation The increase (decrease) in insurance contracts liability (asset) resulting from recognition of the contractual service margin in profit or loss to reflect the transfer of services. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] ifrs-full IncreaseDecreaseThroughSharebasedPayme ntTransactions Montetary, duration, credit label Increase (decrease) through share-based payment transactions, equity IAS 1.106 d (iii) Disclosur e documentation The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity] ifrs-full IncreaseDecreaseThroughTimeValueOfMone yAdjustmentOtherProvisions Montetary, duration, credit label Increase through adjustments arising from passage of time, other provisions IAS 37.84 e Disclosure documentation The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions] ifrs-full IncreaseDecreaseThroughTransactionsWithO wners Montetary, duration, credit label Increase (decrease) through transactions with owners, equity IAS 1.106 d Common practice

794 documentation The increase (decrease) in equity resulting from transactions with owners. ifrs-full IncreaseDecreaseThroughTransferBetweenR evaluationReserveAndRetainedEarnings Montetary, duration, credit label Increase (decrease) through transfer between revaluation surplus and retained earnings, equity IAS 1.106 d Common practice documentation The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesBiologicalAssets Montetary, duration, debit label Increase (decrease) through other changes, biological assets IAS 41.50 g Disclosure documentation The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesEquity Montetary, duration, credit label Increase (decrease) through other changes, equity IAS 1.106 d Disclosure documentation The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesGoodwill Montetary, duration, debit label Increase (decrease) through other changes, goodwill IFRS 3.B67 d (vii) Disclo sure documentation The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesIntangibleAssetsAndGoodwill Montetary, duration, debit label Increase (decrease) through transfers and other changes, intangible assets and goodwill IAS 38.118 e Common practice totalLabel Total increase (decrease) through transfers and other changes, intangible assets and goodwill

795 documentation The increase (decrease) in intangible assets and goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesIntangibleAssetsAndGoodwillAbstrac t label Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesIntangibleAssetsOtherThanGoodwill Montetary, duration, debit label Increase (decrease) through transfers and other changes, intangible assets other than goodwill IAS 38.118 e Common practice totalLabel Total increase (decrease) through transfers and other changes, intangible assets other than goodwill documentation The increase (decrease) in intangible assets other than goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesIntangibleAssetsOtherThanGoodwill Abstract label Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesOtherProvisions Montetary, duration, credit label Increase (decrease) through transfers and other changes, other provisions IAS 37.84 Common practice documentation The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesPropertyPlantAndEquipment Montetary, duration, debit label Increase (decrease) through transfers and other changes, property, plant and equipment IAS 16.73 e Common practice

796 totalLabel Total increase (decrease) through transfers and other changes, property, plant and equipment documentation The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesPropertyPlantAndEquipmentAbstract label Increase (decrease) through transfers and other changes, property, plant and equipment [abstract] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesPropertyPlantAndEquipmentIncludin gRightofuseAssets Montetary, duration, debit label Increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice totalLabel Total increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assets documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesPropertyPlantAndEquipmentIncludin gRightofuseAssetsAbstract label Increase (decrease) through transfers and other changes, property, plant and equipment, including right-of-use assets [abstract] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesRightofuseAssets Montetary, duration, debit label Increase (decrease) through transfers and other changes, right-of-use assets IAS 16.73 e Common practice totalLabel Total increase (decrease) through transfers and other changes, right-of-use assets

797 documentation The increase (decrease) in right-of-use assets resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Right-of-use assets] ifrs-full IncreaseDecreaseThroughTransfersAndOther ChangesRightofuseAssetsAbstract label Increase (decrease) through transfers and other changes, right-of-use assets [abstract] ifrs-full IncreaseDecreaseThroughTransfersExposure ToCreditRiskOnLoanCommitmentsAndFinanci alGuaranteeContracts Montetary, duration, credit label Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from transfers. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full IncreaseDecreaseThroughTransfersFinancial Assets Montetary, duration, debit label Increase (decrease) through transfers, financial assets IFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example documentation The increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets] ifrs-full IncreaseDecreaseThroughTransfersFromCon structionInProgressPropertyPlantAndEquipme nt Montetary, duration, debit label Increase (decrease) through transfers from construction in progress, property, plant and equipment IAS 16.73 e Common practice documentation The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress] ifrs-full IncreaseDecreaseThroughTransfersFromCon structionInProgressPropertyPlantAndEquipme ntIncludingRightofuseAssets Montetary, duration, debit label Increase (decrease) through transfers from construction in progress, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice

798 documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from construction in progress. [Refer: Property, plant and equipment including right-of-use assets; Construction in progress] ifrs-full IncreaseDecreaseThroughTransfersFromToIn vestmentPropertyPropertyPlantAndEquipment Montetary, duration, debit label Increase (decrease) through transfers from (to) investment property, property, plant and equipment IAS 16.73 e Common practice documentation The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property] ifrs-full IncreaseDecreaseThroughTransfersFromToIn vestmentPropertyPropertyPlantAndEquipment IncludingRightofuseAssets Montetary, duration, debit label Increase (decrease) through transfers from (to) investment property, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from (to) investment property. [Refer: Property, plant and equipment including right-of-use assets; Investment property] ifrs-full IncreaseDecreaseThroughTransfersIntangible AssetsAndGoodwill Montetary, duration, debit label Increase (decrease) through transfers, intangible assets and goodwill IAS 38.118 e Common practice documentation The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill] ifrs-full IncreaseDecreaseThroughTransfersIntangible AssetsOtherThanGoodwill Montetary, duration, debit label Increase (decrease) through transfers, intangible assets other than goodwill IAS 38.118 e Common practice documentation The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill] ifrs-full IncreaseDecreaseThroughTransfersPropertyP lantAndEquipment Montetary, duration, debit label Increase (decrease) through transfers, property, plant and equipment IAS 16.73 e Common practice

799 documentation The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] ifrs-full IncreaseDecreaseThroughTransfersPropertyP lantAndEquipmentIncludingRightofuseAssets Montetary, duration, debit label Increase (decrease) through transfers, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full IncreaseDecreaseThroughTransfersRightofus eAssets Montetary, duration, debit label Increase (decrease) through transfers, right-of￾use assets IAS 16.73 e Common practice documentation The increase (decrease) in right-of-use assets resulting from transfers. [Refer: Right-of-use assets] ifrs-full IncreaseDecreaseThroughTransfersToDispos alGroupsRegulatoryDeferralAccountCreditBal ances Montetary, duration, credit label Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances IFRS 14.33 a (iii) Exampl e, IFRS 14.IE5 Example documentation The increase (decrease) in regulatory deferral account credit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account credit balances] ifrs-full IncreaseDecreaseThroughTransfersToDispos alGroupsRegulatoryDeferralAccountDebitBala nces Montetary, duration, debit label Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances IFRS 14.33 a (iii) Exampl e, IFRS 14.IE5 Example documentation The increase (decrease) in regulatory deferral account debit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account debit balances] ifrs-full IncreaseDecreaseThroughTransferToStatutor yReserve Montetary, duration, credit label Increase (decrease) through transfer to statutory reserve, equity IAS 1.106 d Common practice

800 documentation The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve] ifrs-full IncreaseDecreaseThroughTreasuryShareTran sactions Montetary, duration, credit label Increase (decrease) through treasury share transactions, equity IAS 1.106 d Disclosure documentation The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares] ifrs-full IncreaseDecreaseToProfitLossToReflectDiluti veEffectResultingFromAssumedConversionOf PotentialOrdinaryShares Montetary, duration, credit label Increase (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary shares IAS 33.70 a Disclosure documentation The increase (decrease) to profit (loss) to reflect the dilutive effect from assumed conversion of all potential ordinary shares. ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsAsset s Montetary, duration, debit label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets IFRS 13.93 h (ii) Disclos ure documentation The amount of increase in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsEntity sOwnEquityInstruments Montetary, duration, credit label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments IFRS 13.93 h (ii) Disclos ure documentation The amount of increase in the fair value measurement of the entity's own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsLiabilit ies Montetary, duration, credit label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities IFRS 13.93 h (ii) Disclos ure

801 documentation The amount of increase in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsReco gnisedInOtherComprehensiveIncomeAfterTax Assets Montetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets IFRS 13.93 h (ii) Commo n practice documentation The amount of increase in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsReco gnisedInOtherComprehensiveIncomeAfterTax EntitysOwnEquityInstruments Montetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsReco gnisedInOtherComprehensiveIncomeAfterTax Liabilities Montetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities IFRS 13.93 h (ii) Commo n practice

802 documentation The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsReco gnisedInOtherComprehensiveIncomeBeforeT axAssets Montetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets IFRS 13.93 h (ii) Commo n practice documentation The amount of increase in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsReco gnisedInOtherComprehensiveIncomeBeforeT axEntitysOwnEquityInstruments Montetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsReco gnisedInOtherComprehensiveIncomeBeforeT axLiabilities Montetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities IFRS 13.93 h (ii) Commo n practice

803 documentation The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsReco gnisedInProfitOrLossAfterTaxAssets Montetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets IFRS 13.93 h (ii) Commo n practice documentation The amount of increase in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsReco gnisedInProfitOrLossAfterTaxEntitysOwnEquit yInstruments Montetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsReco gnisedInProfitOrLossAfterTaxLiabilities Montetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities IFRS 13.93 h (ii) Commo n practice

804 documentation The amount of increase in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsReco gnisedInProfitOrLossBeforeTaxAssets Montetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets IFRS 13.93 h (ii) Commo n practice documentation The amount of increase in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsReco gnisedInProfitOrLossBeforeTaxEntitysOwnEq uityInstruments Montetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full IncreaseInFairValueMeasurementDueToChan geInMultipleUnobservableInputsToReflectRea sonablyPossibleAlternativeAssumptionsReco gnisedInProfitOrLossBeforeTaxLiabilities Montetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities IFRS 13.93 h (ii) Commo n practice

805 documentation The amount of increase in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full IncreaseThroughAdjustmentsArisingFromPas sageOfTimeContingentLiabilitiesRecognisedIn BusinessCombination Montetary, duration, credit label Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure documentation The increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]] ifrs-full IncreaseThroughBusinessCombinationsContr actAssets Montetary, duration, debit label Increase through business combinations, contract assets IFRS 15.118 a Example documentation The increase in contract assets resulting from business combinations. [Refer: Total for all business combinations [member]; Contract assets] ifrs-full IncreaseThroughBusinessCombinationsContr actLiabilities Montetary, duration, credit label Increase through business combinations, contract liabilities IFRS 15.118 a Example documentation The increase in contract liabilities resulting from business combinations. [Refer: Total for all business combinations [member]; Contract liabilities] ifrs-full IncreaseThroughItemsAcquiredInBusinessCo mbinationRegulatoryDeferralAccountDebitBal ances Montetary, duration, debit label Increase through items acquired in business combination, regulatory deferral account debit balances IFRS 14.33 a (iii) Exampl e documentation The increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Total for all business combinations [member]; Regulatory deferral account debit balances]

806 ifrs-full IncreaseThroughItemsAssumedInBusinessCo mbinationRegulatoryDeferralAccountCreditBal ances Montetary, duration, credit label Increase through items assumed in business combination, regulatory deferral account credit balances IFRS 14.33 a (iii) Exampl e documentation The increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Total for all business combinations [member]; Regulatory deferral account credit balances] ifrs-full IncreaseThroughNewLeasesLiabilitiesArising FromFinancingActivities Montetary, duration, credit label Increase through new leases, liabilities arising from financing activities IAS 7 - A Statement of cash flows for an entity other than a financial institution Example, IAS 7.44B Example documentation The increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities] ifrs-full IncreaseThroughOriginationOrPurchaseExpos ureToCreditRiskOnLoanCommitmentsAndFin ancialGuaranteeContracts Montetary, duration, credit label Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example documentation The increase in exposure to credit risk on loan commitments and financial guarantee contracts resulting from origination or purchase. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full IncreaseThroughOriginationOrPurchaseFinan cialAssets Montetary, duration, debit label Increase through origination or purchase, financial assets IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example documentation The increase in financial assets resulting from origination or purchase. [Refer: Financial assets] ifrs-full IncreaseThroughReversalsOfImpairmentLoss esAssetsForInsuranceAcquisitionCashFlows Montetary, duration, debit label Increase through reversals of impairment losses, assets for insurance acquisition cash flows IFRS 17.105B Disclosure

807 documentation The increase in assets for insurance acquisition cash flows resulting from reversals of impairment losses recognised in the period. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows] ifrs-full IncrementalFairValueGrantedModifiedShareb asedPaymentArrangements Montetary, duration label Incremental fair value granted, modified share￾based payment arrangements IFRS 2.47 c (ii) Disclosur e

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

809 documentation The difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification. [Refer: Types of share-based payment arrangements [domain]] ifrs-full IndemnificationAssetsRecognisedAsOfAcquisi tionDate Montetary, instant, debit label Indemnification assets recognised as of acquisition date IFRS 3.B64 g (i) Disclosu re documentation The amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Total for all business combinations [member]] ifrs-full IndependentValuerWasInvolvedInRevaluation PropertyPlantAndEquipment True/False label Independent valuer was involved in revaluation, property, plant and equipment IAS 16.77 b Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. ifrs-full IndependentValuerWasInvolvedInRevaluation RightofuseAssets True/False label Independent valuer was involved in revaluation, right-of-use assets IFRS 16.57 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether an independent valuer was involved for right-of-use assets stated at revalued amounts.

810 ifrs-full IndicationOfHowFrequentlyHedgingRelationsh ipsAreDiscontinuedAndRestarted Text label Indication of how frequently hedging relationships are discontinued and restarted IFRS 7.23C b (iii) Disclos ure documentation The description of an indication of how frequently the hedging relationships are discontinued and restarted. ifrs-full IndicationOfOtherFormsOfGovernmentAssista nceWithDirectBenefitsForEntity Text label Indication of other forms of government assistance with direct benefits for entity IAS 20.39 b Disclosure documentation The description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants] ifrs-full IndicationOfUncertaintiesOfAmountOrTiming OfOutflowsContingentLiabilities Text label Indication of uncertainties of amount or timing of outflows, contingent liabilities IAS 37.86 b Disclosure documentation The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full IndicationOfUncertaintiesOfAmountOrTiming OfOutflowsContingentLiabilitiesInBusinessCo mbination Text label Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination IFRS 3.B64 j (i) Disclosur e, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure documentation The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full IndicationOfUncertaintiesOfAmountOrTiming OfOutflowsOtherProvisions Text label Indication of uncertainties of amount or timing of outflows, other provisions IAS 37.85 b Disclosure documentation The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions]

811 ifrs-full IndividualAssetsOrCashgeneratingUnitsAxis Axis label Individual assets or cash-generating units [axis] IAS 36.130 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full IndividualAssetsOrCashgeneratingUnitsDoma in Domain [default] label Individual assets or cash-generating units [domain] IAS 36.130 Disclosure documentation This member stands for the standard value for the 'Individual assets or cash-generating units' axis if no other member is used. ifrs-full IndividualAssetsOrCashgeneratingUnitsMemb er Member label Total for all individual assets or cash-generating units [member] IAS 36.130 Disclosure documentation This member stands for individual assets or cash￾generating units. [Refer: Total for all cash￾generating units [member]] ifrs-full IndividualAssetsOrCashgeneratingUnitsWithS ignificantAmountOfGoodwillOrIntangibleAsset sWithIndefiniteUsefulLivesAxis Axis label Cash-generating units [axis] IAS 36.134 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full IndividualAssetsOrCashgeneratingUnitsWithS ignificantAmountOfGoodwillOrIntangibleAsset sWithIndefiniteUsefulLivesDomain Domain [default] label Cash-generating units [domain] IAS 36.134 Disclosure, IAS 36.135 Disclosure documentation This member stands for the standard value for the 'Cash-generating units' axis if no other member is used. ifrs-full IndividualAssetsOrCashgeneratingUnitsWithS ignificantAmountOfGoodwillOrIntangibleAsset sWithIndefiniteUsefulLivesMember Member label Total for all cash-generating units [member] IAS 36.134 Disclosure documentation This member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. ifrs-full IndividuallyInsignificantCounterpartiesMember Member label Individually insignificant counterparties [member] IFRS 7.B52 Disclosure documentation This member stands for individually insignificant parties to the transaction other than the entity.

812 ifrs-full InflowsOfCashFromInvestingActivities Montetary, duration, debit label Inflows of cash from investing activities IAS 7.16 Common practice documentation The cash inflow from investing activities. ifrs-full InformationAboutCollateralHeldAsSecurityAnd OtherCreditEnhancementsForCreditimpairedF inancialAssetsExplanatory Text block label Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block] IFRS 7.35K c Disclosure documentation The disclosure of information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit￾impaired at the reporting date. ifrs-full InformationAboutConsequencesOfNoncompli anceWithExternallyImposedCapitalRequireme nts Text label Information about consequences of non￾compliance with externally imposed capital requirements IAS 1.135 e Disclosure documentation Information about the consequences of non￾compliance with externally imposed capital requirements. [Refer: Capital requirements [domain]] ifrs-full InformationAboutContingentAssetsThatDisclo sureIsNotPracticable Text label Information about contingent assets that disclosure is not practicable IAS 37.91 Disclosure documentation Information about the fact that the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non￾occurrence of one or more uncertain future events not wholly within control of the entity is not practicable. ifrs-full InformationAboutContingentLiabilitiesThatDisc losureIsNotPracticable Text label Information about contingent liabilities that disclosure is not practicable IAS 37.91 Disclosure documentation Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Classes of contingent liabilities [domain]]

813 ifrs-full InformationAboutCreditQualityOfNeitherPastD ueNorImpairedFinancialAssets Text block label Information about credit quality of neither past due nor impaired financial assets [text block] Expired 2023-01- 01 IFRS 7.36 c Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed to make a payment when contractually due) nor impaired. [Refer: Financial assets] ifrs-full InformationAboutCreditQualityOfReinsurance ContractsHeldThatAreAssets Text label Information about credit quality of reinsurance contracts held that are assets IFRS 17.131 b Disclosur e documentation Information about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]] ifrs-full InformationAboutEffectOfRegulatoryFramewo rksInWhichEntityOperates Text label Information about effect of regulatory frameworks in which entity operates IFRS 17.126 Disclosure documentation Information about the effect of the regulatory frameworks in which the entity operates. ifrs-full InformationAboutEntitysDefinitionsOfDefault Text label Information about entity's definitions of default IFRS 7.35F b Disclosure documentation Information about an entity's definitions of default, including the reasons for selecting those definitions. ifrs-full InformationAboutExposureArisingFromLeases NotYetCommencedToWhichLesseeIsCommitt ed Text label Information about exposure arising from leases not yet commenced to which lessee is committed IFRS 16.59 b (iv) Exampl e documentation Information about the lessee's exposure arising from leases not yet commenced to which the lessee is committed. ifrs-full InformationAboutGroupsOrPortfoliosOfFinanci alInstrumentsWithParticularFeaturesThatCoul dAffectLargePortionOfThatGroup Text label Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group IFRS 7.B8H Disclosure documentation Information about groups or portfolios of financial instruments with particular features that could affect a large portion of that group, such as concentration to particular risks.

814 ifrs-full InformationAboutHowDesignatedRiskCompon entRelatesToHedgedItemInItsEntiretyExplana tory Text block label Information about how designated risk component relates to hedged item in its entirety [text block] IFRS 7.22C b Disclosure documentation The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [domain]] ifrs-full InformationAboutHowEntityDeterminedRiskCo mponentDesignatedAsHedgedItemExplanator y Text block label Information about how entity determined risk component designated as hedged item [text block] IFRS 7.22C a Disclosure documentation The disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [domain]] ifrs-full InformationAboutHowExpectedCashOutflowO nRedemptionOrRepurchaseWasDetermined Text label Information about how expected cash outflow on redemption or repurchase was determined IAS 1.136A d Disclosure documentation Information about how the expected cash outflow on redemption or repurchase of puttable financial instruments classified as equity was determined. [Refer: Expected cash outflow on redemption or repurchase of puttable financial instruments] ifrs-full InformationAboutHowExpectedVolatilityWasD eterminedShareOptionsGranted Text label Information about how expected volatility was determined, share options granted IFRS 2.47 a (ii) Disclosur e documentation Information about how the expected volatility used for pricing share options granted was determined, including an explanation of the extent to which expected volatility was based on historical volatility. ifrs-full InformationAboutHowFairValueWasMeasured ShareOptionsGranted Text label Information about how fair value was measured, share options granted IFRS 2.47 a Disclosure documentation Information on how the fair value of share options granted was measured.

815 ifrs-full InformationAboutHowFairWasDeterminedIfNo tOnBasisOfObservableMarketOtherEquityInstr umentsGranted Text label Information about how fair was determined if not on basis of observable market, other equity instruments granted IFRS 2.47 b (i) Disclosur e documentation Information about how the fair value was determined for other equity instruments granted (ie other than share options) if it was not measured on the basis of an observable market price. ifrs-full InformationAboutHowLessorManagesRiskAss ociatedWithRightsItRetainsInUnderlyingAsset s Text label Information about how lessor manages risk associated with rights it retains in underlying assets IFRS 16.92 b Disclosure documentation Information about how the lessor manages the risk associated with the rights it retains in underlying assets. ifrs-full InformationAboutHowMaximumExposureToLo ssFromInterestsInStructuredEntitiesIsDetermi ned Text label Information about how maximum exposure to loss from interests in structured entities is determined IFRS 12.29 c Disclosure documentation Information about how the amount that best represents the entity's maximum exposure to loss from its interests in structured entities is determined. [Refer: Maximum exposure to loss from interests in structured entities] ifrs-full InformationAboutHowMaximumExposureToLo ssIsDetermined Text label Information about how maximum exposure to loss from continuing involvement is determined IFRS 7.42E c Disclosure documentation Information about how the amount of the entity's maximum exposure to loss from its continuing involvement in derecognised financial assets is determined. [Refer: Maximum exposure to loss from continuing involvement; Financial assets] ifrs-full InformationAboutLesseesExposureArisingFro mExtensionOptionsAndTerminationOptions Text label Information about lessee's exposure arising from extension options and termination options IFRS 16.59 b (ii) Exampl e

816 documentation Information about the lessee's exposure arising from extension options and termination options. ifrs-full InformationAboutLesseesExposureArisingFro mResidualValueGuarantees Text label Information about lessee's exposure arising from residual value guarantees IFRS 16.59 b (iii) Exampl e documentation Information about the lessee's exposure arising from residual value guarantees. Residual value guarantee is a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount. ifrs-full InformationAboutLesseesExposureArisingFro mVariableLeasePayments Text label Information about lessee's exposure arising from variable lease payments IFRS 16.59 b (i) Example documentation Information about the lessee's exposure arising from variable lease payments. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. ifrs-full InformationAboutMajorCustomers Text label Information about major customers IFRS 8.34 Disclosure documentation Information about the entity's major customers and the extent of the entity's reliance on them. ifrs-full InformationAboutMarketForFinancialInstrume nts Text label Information about market for financial instruments Expired 2023-01- 01 IFRS 7.30 c Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation Information about the market for financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]]

817 ifrs-full InformationAboutNatureOfLesseesLeasingAct ivities Text label Information about nature of lessee's leasing activities IFRS 16.59 a Example documentation Information about the nature of the lessee's leasing activities. ifrs-full InformationAboutNatureOfLessorsLeasingActi vities Text label Information about nature of lessor's leasing activities IFRS 16.92 a Disclosure documentation Information about the nature of the lessor's leasing activities. ifrs-full InformationAboutObjectivesPoliciesAndProce ssesForManagingEntitysObligationToRepurch aseOrRedeemPuttableFinancialInstruments Text label Information about objectives, policies and processes for managing entity's obligation to repurchase or redeem puttable financial instruments IAS 1.136A b Disclosure documentation Information about the entity's objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Classes of financial instruments [domain]] ifrs-full InformationAboutPotentialExposureToFutureC ashOutflowsNotReflectedInMeasurementOfLe aseLiability Text label Information about potential exposure to future cash outflows not reflected in measurement of lease liability IFRS 16.59 b Example documentation Information about the lessee's potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities] ifrs-full InformationAboutRelationshipBetweenDisclos ureOfDisaggregatedRevenueFromContracts WithCustomersAndRevenueInformationForRe portableSegmentsExplanatory Text block label Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block] IFRS 15.115 Disclosure

818 documentation The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers] ifrs-full InformationAboutRestrictionsOrCovenantsImp osedByLeasesOnLessee Text label Information about restrictions or covenants imposed by leases on lessee IFRS 16.59 c Example documentation Information about the restrictions or covenants imposed by leases on the lessee. ifrs-full InformationAboutRiskManagementStrategyFo rRightsThatLessorRetainsInUnderlyingAssets Text label Information about risk management strategy for rights that lessor retains in underlying assets IFRS 16.92 b Disclosure documentation Information about the risk management strategy for the rights that the lessor retains in underlying assets, including any means by which the lessor reduces that risk. ifrs-full InformationAboutSaleAndLeasebackTransacti ons Text label Information about sale and leaseback transactions IFRS 16.59 d Example documentation Information about the sale and leaseback transactions. ifrs-full InformationAboutSignificantJudgementsAndA ssumptionsMadeInDeterminingThatEntityIsInv estmentEntity Text label Information about significant judgements and assumptions made in determining that entity is investment entity IFRS 12.9A Disclosure documentation Information about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]] ifrs-full InformationAboutUltimateRiskManagementStr ategyInRelationToHedgingRelationshipsThatE ntityFrequentlyResets Text label Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets IFRS 7.23C b (i) Disclosu re documentation Information about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.

819 ifrs-full InformationAboutWhetherAndHowEntityIntend sToDisposeOfFinancialInstruments Text label Information about whether and how entity intends to dispose of financial instruments Expired 2023-01- 01 IFRS 7.30 d Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation Information about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]] ifrs-full InformationHowFairValueWasMeasuredOther EquityInstrumentsGranted Text label Information how fair value was measured, other equity instruments granted IFRS 2.47 b Disclosure documentation Information about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured. ifrs-full InformationOnEntitysWriteoffPolicy Text label Information on entity's write-off policy IFRS 7.35F e Disclosure documentation Information on an entity's write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity. ifrs-full InformationOnHowEntityAppliedClassification RequirementsInIFRS9ToFinancialAssetsWho seClassificationHasChangedAsResultOfApply ingIFRS9 Text label Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9 IFRS 7.42J a Disclosure documentation Information on how the entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as a result of applying IFRS 9. ifrs-full InformationOnHowEntityDeterminedThatFinan cialAssetsAreCreditimpairedFinancialAssets Text label Information on how entity determined that financial assets are credit-impaired financial assets IFRS 7.35F d Disclosure documentation Information on how an entity determined that financial assets are credit-impaired financial assets.

820 ifrs-full InformationOnHowEntityDeterminedWhetherC reditRiskOfFinancialInstrumentsHasIncreased SignificantlySinceInitialRecognition Text label Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition IFRS 7.35F a Disclosure documentation Information on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]] ifrs-full InformationOnHowEntityRedesignatedFinanci alAssetsWhoseClassificationHasChangedOnI nitiallyApplyingIFRS17 Text label Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17 IFRS 17.C33 a Disclosur e documentation Information on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17. ifrs-full InformationOnHowIncrementalFairValueGrant edWasMeasuredModifiedSharebasedPaymen tArrangements Text label Information on how incremental fair value granted was measured, modified share-based payment arrangements IFRS 2.47 c (iii) Disclosur e documentation Information about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Types of share-based payment arrangements [domain]] ifrs-full InformationOnHowInstrumentsWereGroupedIf ExpectedCreditLossesWereMeasuredOnColle ctiveBasis Text label Information on how instruments were grouped if expected credit losses were measured on collective basis IFRS 7.35F c Disclosure

821 documentation Information on how the instruments were grouped if expected credit losses were measured on a collective basis. ifrs-full InformationOnHowRequirementsForModificati onOfContractualCashFlowsOfFinancialAssets HaveBeenApplied Text label Information on how requirements for modification of contractual cash flows of financial assets have been applied IFRS 7.35F f Disclosure documentation Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses. ifrs-full InformationOnRevenuesAndProfitOrLossIsIm practicableToDiscloseBusinessCombinations True/False label Information on revenues and profit or loss is impracticable to disclose, business combinations IFRS 3.B64 q Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

822 documentation Indicates (true false) whether the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. ifrs-full InformationWhetherAndHowExpectedDividen dsWereIncorporatedIntoMeasurementOfFairV alueOtherEquityInstrumentsGranted Text label Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted IFRS 2.47 b (ii) Disclosur e documentation Information about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie other than share options). ifrs-full InformationWhetherAndHowOtherFeaturesWe reIncorporatedIntoMeasurementOfFairValueO therEquityInstrumentsGranted Text label Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted IFRS 2.47 b (iii) Disclosu re documentation Information about whether and how other features of other equity instruments granted (ie other than share options) were incorporated into the measurement of fair value of these equity instruments. ifrs-full InformationWhetherAndHowOtherFeaturesWe reIncorporatedIntoMeasurementOfFairValueS hareOptionsGranted Text label Information whether and how other features were incorporated into measurement of fair value, share options granted IFRS 2.47 a (iii) Disclosu re documentation Information about whether and how other features of option grant (such as a market condition) were incorporated into the measurement of the fair value of options granted. ifrs-full InformationWhetherEntityCompliedWithAnyEx ternallyImposedCapitalRequirements Text label Information whether entity complied with any externally imposed capital requirements IAS 1.135 d Disclosure

823 documentation Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [domain]] ifrs-full InformationWhetherRecoverableAmountOfAs setIsFairValueLessCostsToSellOrValueInUse Text label Information whether recoverable amount of asset is fair value less costs of disposal or value in use IAS 36.130 e Disclosure documentation Information about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Total for all cash-generating units [member]] ifrs-full InitiallyAppliedIFRSsAxis Axis label Initially applied IFRSs [axis] IAS 8.28 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full InitiallyAppliedIFRSsDomain Domain [default] label Initially applied IFRSs [domain] IAS 8.28 Disclosure documentation This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the 'Initially applied IFRSs' axis if no other member is used. [Refer: IFRSs [member]] ifrs-full InputsToMethodsUsedToMeasureContractsW ithinScopeOfIFRS17Axis Axis label Inputs to methods used to measure contracts within scope of IFRS 17 [axis] IFRS 17.117 a Disclosur e documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full InputsToMethodsUsedToMeasureContractsW ithinScopeOfIFRS17Domain Domain [default] label Inputs to methods used to measure contracts within scope of IFRS 17 [domain] IFRS 17.117 a Disclosur e documentation This member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the 'Inputs to methods used to measure contracts within scope of IFRS 17' axis if no other member is used.

824 ifrs-full InputToMethodUsedToMeasureContractsWith inScopeOfIFRS17 Decimal, instant label Input to method used to measure contracts within scope of IFRS 17 IFRS 17.117 a Disclosur e documentation The value of an input to a method used to measure contracts within the scope of IFRS 17. ifrs-full InsuranceContractsAxis Axis label Insurance contracts [axis] IFRS 17.100 c Disclosur e, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full InsuranceContractsByComponentsAxis Axis label Insurance contracts by components [axis] IFRS 17.100 c Disclosur e, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full InsuranceContractsByComponentsDomain Domain [default] label Insurance contracts by components [domain] IFRS 17.100 c Disclosur e, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure documentation This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the 'Insurance contracts by components' axis if no other member is used. [Refer: Insurance contracts [domain]] ifrs-full InsuranceContractsByRemainingCoverageAn dIncurredClaimsAxis Axis label Insurance contracts by remaining coverage and incurred claims [axis] IFRS 17.100 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full InsuranceContractsByRemainingCoverageAn dIncurredClaimsDomain Domain [default] label Insurance contracts by remaining coverage and incurred claims [domain] IFRS 17.100 Disclosure

825 documentation This member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also represents the standard value for the 'Insurance contracts by remaining coverage and incurred claims' axis if no other member is used. [Refer: Insurance contracts [domain]] ifrs-full InsuranceContractsDomain Domain [default] label Insurance contracts [domain]

826 documentation This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the 'Insurance contracts' axis if no other member is used. IFRS 17.100 c Disclosur e, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure

827 ifrs-full InsuranceContractsIssuedMember Member label Insurance contracts issued [member] IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosur e, IFRS 17.132 b Disclosur e, IFRS 17.98 Disclosure documentation This member stands for insurance contracts issued. [Refer: Insurance contracts [domain]] ifrs-full InsuranceContractsIssuedThatAreAssets Montetary, instant, debit label Insurance contracts issued that are assets IAS 1.54 da Disclosure, IFRS 17.78 a Disclosure documentation The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]] ifrs-full InsuranceContractsIssuedThatAreLiabilities Montetary, instant, credit label Insurance contracts issued that are liabilities IAS 1.54 ma Disclosure, IFRS 17.78 b Disclosure documentation The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]] ifrs-full InsuranceContractsLiabilityAsset Montetary, instant, credit label Insurance contracts liability (asset) IFRS 17.99 b Disclosure periodEndLabel Insurance contracts liability (asset) at end of period periodStartLabel Insurance contracts liability (asset) at beginning of period documentation The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [domain]] ifrs-full InsuranceContractsLiabilityAssetAtDateOfCha ngeContractsWithDirectParticipationFeatures ForWhichEntityChangedBasisOfDisaggregatio nOfInsuranceFinanceIncomeExpensesBetwe enProfitOrLossAndOtherComprehensiveInco me Montetary, instant, credit label Insurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income IFRS 17.113 c Disclosur e documentation The amount of the insurance contracts liability (asset) at the date of the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features to which the change applied. [Refer: Insurance contracts liability (asset)]

828 ifrs-full InsuranceContractsOtherThanThoseToWhich PremiumAllocationApproachHasBeenApplied Member Member label Insurance contracts other than those to which premium allocation approach has been applied [member] IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure documentation This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. ifrs-full InsuranceContractsThatAreAssets Montetary, instant, debit label Insurance contracts that are assets IFRS 17.99 b Disclosure periodEndLabel Insurance contracts that are assets at end of period periodStartLabel Insurance contracts that are assets at beginning of period documentation The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [domain]] ifrs-full InsuranceContractsThatAreLiabilities Montetary, instant, credit label Insurance contracts that are liabilities IFRS 17.99 b Disclosure periodEndLabel Insurance contracts that are liabilities at end of period periodStartLabel Insurance contracts that are liabilities at beginning of period documentation The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [domain]] ifrs-full InsuranceContractsToWhichPremiumAllocatio nApproachHasBeenAppliedMember Member label Insurance contracts to which premium allocation approach has been applied [member] IFRS 17.100 c Disclosur e

829 documentation This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. ifrs-full InsuranceExpense Montetary, duration, debit label Insurance expense IAS 1.112 c Common practice documentation The amount of expense arising from purchased insurance. ifrs-full InsuranceFinanceIncomeExpenses Montetary, duration, credit label Insurance finance income (expenses) IFRS 17.110 Disclosure documentation The amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17. ifrs-full InsuranceFinanceIncomeExpensesFromInsur anceContractsIssuedExcludedFromProfitOrLo ssAbstract label Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract] ifrs-full InsuranceFinanceIncomeExpensesFromInsur anceContractsIssuedExcludedFromProfitOrLo ssThatWillBeReclassifiedToProfitOrLossBefor eTax Montetary, duration, credit label Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax IAS 1.91 b Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure

830 documentation The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full InsuranceFinanceIncomeExpensesFromInsur anceContractsIssuedExcludedFromProfitOrLo ssThatWillBeReclassifiedToProfitOrLossNetO fTax Montetary, duration, credit label Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax IAS 1.91 a Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure documentation The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full InsuranceFinanceIncomeExpensesFromInsur anceContractsIssuedRecognisedInProfitOrLo ss Montetary, duration, credit label Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss IAS 1.82 bb Disclosure, IFRS 17.80 b Disclosure documentation The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full InsuranceRevenue Montetary, duration, credit label Insurance revenue IAS 1.82 a (ii) Disclosure, IFRS 17.106 Disclosure, totalLabel Total insurance revenue IFRS 17.80 a Disclosure

831 documentation The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue] ifrs-full InsuranceRevenueAbstract label Insurance revenue [abstract] ifrs-full InsuranceRevenueAllocationOfPortionOfPrem iumsThatRelateToRecoveryOfInsuranceAcqui sitionCashFlows Montetary, duration, credit label Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows IFRS 17.106 b Disclosur e documentation The amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows. [Refer: Insurance revenue; Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] ifrs-full InsuranceRevenueAmountsRelatingToChang esInLiabilityForRemainingCoverage Montetary, duration, credit label Insurance revenue, amounts relating to changes in liability for remaining coverage IFRS 17.106 a Disclosur e totalLabel Total insurance revenue, amounts relating to changes in liability for remaining coverage documentation The amount of insurance revenue recognised in the period related to the changes in the liability for remaining coverage. [Refer: Insurance revenue; Net liabilities or assets for remaining coverage excluding loss component [member]] ifrs-full InsuranceRevenueAmountsRelatingToChang esInLiabilityForRemainingCoverageAbstract label Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract] ifrs-full InsuranceRevenueChangeInRiskAdjustmentF orNonfinancialRisk Montetary, duration, credit label Insurance revenue, change in risk adjustment for non-financial risk IFRS 17.106 a (ii) Disclo sure

832 documentation The amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b) of IFRS 17. [Refer: Insurance revenue; Risk adjustment for non-financial risk [member]] ifrs-full InsuranceRevenueContractualServiceMargin RecognisedInProfitOrLossBecauseOfTransfer OfServices Montetary, duration, credit label Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract services IFRS 17.106 a (iii) Disclo sure documentation The amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or loss because of the transfer of insurance contract services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]] ifrs-full InsuranceRevenueInsuranceServiceExpenses IncurredDuringPeriodMeasuredAtAmountsEx pectedAtBeginningOfPeriod Montetary, duration, credit label Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period IFRS 17.106 a (i) Disclos ure documentation The amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued] ifrs-full InsuranceRevenueOtherAmounts Montetary, duration, credit label Insurance revenue, other amounts IFRS 17.106 a (iv) Disclo sure documentation The amount of insurance revenue recognised in the period related to other amounts, if any, for example experience adjustments for premium receipts other than those that relate to future service, as specified in paragraph B124(d) of IFRS 17. [Refer: Insurance revenue]

833 ifrs-full InsuranceRiskMember Member label Insurance risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (i) Disclos ure documentation This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]] ifrs-full InsuranceServiceExpensesFromInsuranceCo ntractsIssued (Monetary), duration, debit label Insurance service expenses from insurance contracts issued IAS 1.82 ab Disclosure, IFRS 17.80 a Disclosure negatedLabel Insurance service expenses from insurance contracts issued documentation The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]] ifrs-full InsuranceServiceResult Montetary, duration, credit label Insurance service result IFRS 17.80 a Disclosure totalLabel Total insurance service result documentation The amount comprising insurance revenue and insurance service expenses. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued; Income (expenses) from reinsurance contracts held, other than finance income (expenses)] ifrs-full InsuranceServiceResultAbstract label Insurance service result [abstract] ifrs-full IntangibleAssetFairValueUsedAsDeemedCost Montetary, instant, debit label Intangible asset fair value used as deemed cost IFRS 1.30 Disclosure

834 documentation The amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Intangible assets other than goodwill] ifrs-full IntangibleAssetsAcquiredByWayOfGovernme ntGrant Montetary, instant, debit label Intangible assets acquired by way of government grant IAS 38.122 c (ii) Disclosu re documentation The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill] ifrs-full IntangibleAssetsAcquiredByWayOfGovernme ntGrantAtFairValue Montetary, instant, debit label Intangible assets acquired by way of government grant, fair value initially recognised IAS 38.122 c (i) Disclosur e documentation The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill] ifrs-full IntangibleAssetsAndGoodwill Montetary, instant, debit label Intangible assets and goodwill IAS 1.55 Common practice periodEndLabel Intangible assets and goodwill at end of period periodStartLabel Intangible assets and goodwill at beginning of period totalLabel Total intangible assets and goodwill documentation The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] ifrs-full IntangibleAssetsAndGoodwillAbstract label Intangible assets and goodwill [abstract] ifrs-full IntangibleAssetsMaterialToEntity Montetary, instant, debit label Intangible assets material to entity IAS 38.122 b Disclosure documentation The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill] ifrs-full IntangibleAssetsMaterialToEntityAxis Axis label Intangible assets material to entity [axis] IAS 38.122 b Disclosure

835 documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full IntangibleAssetsMaterialToEntityDomain Domain [default] label Intangible assets material to entity [domain] IAS 38.122 b Disclosure documentation This member stands for intangible assets material to the entity. It also represents the standard value for the 'Intangible assets material to entity' axis if no other member is used. [Refer: Intangible assets material to entity] ifrs-full IntangibleAssetsOtherThanGoodwill Montetary, instant, debit label Intangible assets other than goodwill IAS 1.54 c Disclosure, IAS 38.118 e Disclosure periodEndLabel Intangible assets other than goodwill at end of period periodStartLabel Intangible assets other than goodwill at beginning of period totalLabel Total intangible assets other than goodwill documentation The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] ifrs-full IntangibleAssetsOtherThanGoodwillAbstract label Intangible assets other than goodwill [abstract] ifrs-full IntangibleAssetsOtherThanGoodwillCarryingA mountAtCostOfRevaluedAssets Montetary, instant, debit label Intangible assets other than goodwill, revalued assets, at cost IAS 38.124 a (iii) Disclos ure documentation The amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill] ifrs-full IntangibleAssetsOtherThanGoodwillCarryingA mountOfRevaluedAssets Montetary, instant, debit label Intangible assets other than goodwill, revalued assets IAS 38.124 a (ii) Disclosu re

836 documentation The amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill] ifrs-full IntangibleAssetsOtherThanGoodwillMember Member label Intangible assets other than goodwill [member] IAS 36.127 Example, IFRS 16.53 Example documentation This member stands for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full IntangibleAssetsOtherThanGoodwillRevaluati onSurplus Montetary, instant, credit label Intangible assets other than goodwill, revaluation surplus IAS 38.124 b Disclosure documentation The amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus] ifrs-full IntangibleAssetsPledgedAsSecurityForLiabiliti es Montetary, instant, debit label Intangible assets pledged as security for liabilities IAS 38.122 d Disclosure documentation The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill] ifrs-full IntangibleAssetsUnderDevelopment Montetary, instant, debit label Intangible assets under development IAS 38.119 g Example documentation The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] ifrs-full IntangibleAssetsUnderDevelopmentMember Member label Intangible assets under development [member] IAS 38.119 g Example documentation This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] ifrs-full IntangibleAssetsWhoseTitleIsRestricted Montetary, instant, debit label Intangible assets whose title is restricted IAS 38.122 d Disclosure documentation The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill] ifrs-full IntangibleAssetsWithIndefiniteUsefulLife label Intangible assets with indefinite useful life

837 Montetary, instant, debit documentation The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill] IAS 36.134 b Disclosure, IAS 36.135 b Disclosure, IAS 38.122 a Disclosure ifrs-full IntangibleAssetsWithIndefiniteUsefulLifeAxis Axis label Intangible assets with indefinite useful life [axis] IAS 38.122 a Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full IntangibleAssetsWithIndefiniteUsefulLifeDoma in Domain [default] label Intangible assets with indefinite useful life [domain] IAS 38.122 a Disclosure documentation This member stands for intangible assets with an indefinite useful life. It also represents the standard value for the 'Intangible assets with indefinite useful life' axis if no other member is used. [Refer: Intangible assets with indefinite useful life] ifrs-full IntangibleExplorationAndEvaluationAssets Montetary, instant, debit label Intangible exploration and evaluation assets IAS 38.119 Common practice, documentation IFRS 6.25 Disclosure The amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]] ifrs-full IntangibleExplorationAndEvaluationAssetsMe mber Member label Intangible exploration and evaluation assets [member] IFRS 6.25 Disclosure documentation This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] ifrs-full InterestCostsAbstract label Interest costs [abstract] ifrs-full InterestCostsCapitalised Montetary, duration label Interest costs capitalised

838 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] IAS 1.112 c Common practice

839 documentation The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset. ifrs-full InterestCostsIncurred Montetary, duration label Interest costs incurred IAS 1.112 c Common practice totalLabel Total interest costs incurred

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

841 Montetary, duration, debit documentation The amount of expense arising from interest. IFRS 12.B13 f Disclosure , IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure ifrs-full InterestExpenseDefinedBenefitPlans Montetary, duration, debit label Interest expense, defined benefit plans IAS 19.135 b Common practice documentation The amount of interest expense arising from defined benefit plans. [Refer: Interest expense; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] ifrs-full InterestExpenseForFinancialLiabilitiesNotAtFa irValueThroughProfitOrLoss Montetary, duration, debit label Interest expense for financial liabilities not at fair value through profit or loss IFRS 7.20 b Disclosure documentation The amount of interest expense for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Interest expense; Financial liabilities] ifrs-full InterestExpenseIncomeDefinedBenefitPlans Montetary, duration, debit label Interest expense (income), defined benefit plans IAS 19.135 b Common practice netLabel Net interest expense (income), defined benefit plans documentation The amount of interest expense (income) arising from defined benefit plans. [Refer: Interest income (expense); Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] ifrs-full InterestExpenseIncomeDefinedBenefitPlansA bstract label Interest expense (income), defined benefit plans [abstract] ifrs-full InterestExpenseIncomeNetDefinedBenefitLiab ilityAsset Montetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income) IAS 19.141 b Disclosure

842 commentaryGuidance Interest expense on the defined benefit obligation represents an increase in net defined benefit liability and should be tagged with a positive value. Interest income on the plan assets represents a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value. Interest on the effect of the asset ceiling represents an increase in net defined benefit liability and should be tagged with a positive value. documentation The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)] ifrs-full InterestExpenseOnBankLoansAndOverdrafts Montetary, duration, debit label Interest expense on bank loans and overdrafts IAS 1.112 c Common practice documentation The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts] ifrs-full InterestExpenseOnBonds Montetary, duration, debit label Interest expense on bonds IAS 1.112 c Common practice documentation The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued] ifrs-full InterestExpenseOnBorrowings Montetary, duration, debit label Interest expense on borrowings IAS 1.112 c Common practice documentation The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings] ifrs-full InterestExpenseOnDebtInstrumentsIssued Montetary, duration, debit label Interest expense on debt instruments issued IAS 1.112 c Common practice documentation The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued] ifrs-full InterestExpenseOnDepositsFromBanks label Interest expense on deposits from banks

843 Montetary, duration, debit documentation The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks] IAS 1.112 c Common practice ifrs-full InterestExpenseOnDepositsFromCustomers Montetary, duration, debit label Interest expense on deposits from customers IAS 1.112 c Common practice documentation The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers] ifrs-full InterestExpenseOnFinancialLiabilitiesDesigna tedAtFairValueThroughProfitOrLoss Montetary, duration, debit label Interest expense on financial liabilities designated at fair value through profit or loss IAS 1.112 c Common practice documentation The amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full InterestExpenseOnFinancialLiabilitiesHeldFor Trading Montetary, duration, debit label Interest expense on financial liabilities held for trading IAS 1.112 c Common practice documentation The amount of interest expense on financial liabilities held for trading. [Refer: Interest expense; Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-full InterestExpenseOnLeaseLiabilities Montetary, duration, debit label Interest expense on lease liabilities IFRS 16.53 b Disclosure documentation The amount of interest expense on lease liabilities. [Refer: Lease liabilities] ifrs-full InterestExpenseOnLiabilitiesDueToCentralBa nks Montetary, duration, debit label Interest expense on liabilities due to central banks IAS 1.112 c Common practice documentation The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks] ifrs-full InterestExpenseOnOtherFinancialLiabilities Montetary, duration, debit label Interest expense on other financial liabilities IAS 1.112 c Common practice documentation The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]

844 ifrs-full InterestExpenseOnRepurchaseAgreementsA ndCashCollateralOnSecuritiesLent Montetary, duration, debit label Interest expense on repurchase agreements and cash collateral on securities lent IAS 1.112 c Common practice documentation The amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent] ifrs-full InterestIncomeAndInterestExpenseForFinanci alAssetsOrFinancialLiabilitiesNotAtFairValueT hroughProfitOrLossAbstract label Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract] ifrs-full InterestIncomeDefinedBenefitPlans (Monetary), duration, credit label Interest income, defined benefit plans IAS 19.135 b Common practice negatedLabel Interest income, defined benefit plans documentation The amount of interest income arising from defined benefit plans. [Refer: Interest income; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] ifrs-full InterestIncomeExpenseRecognisedForAssets ReclassifiedIntoMeasuredAtAmortisedCost Montetary, duration, credit label Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category IFRS 7.12C b Disclosure documentation The amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense); Financial assets at amortised cost]

845 ifrs-full InterestIncomeExpenseRecognisedForFinanci alAssetsReclassifiedIntoMeasuredAtAmortise dCostFirstApplicationOfIFRS9 Montetary, duration, credit label Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9 IFRS 7.42N b Disclosure documentation The amount of interest revenue (expense) recognised for financial assets that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets] ifrs-full InterestIncomeExpenseRecognisedForFinanci alLiabilitiesReclassifiedIntoMeasuredAtAmorti sedCostFirstApplicationOfIFRS9 Montetary, duration, credit label Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9 IFRS 7.42N b Disclosure documentation The amount of interest revenue (expense) recognised for financial liabilities that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities] ifrs-full InterestIncomeForFinancialAssetsMeasuredAt AmortisedCost Montetary, duration, credit label Interest revenue for financial assets measured at amortised cost IFRS 7.20 b Disclosure documentation The amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost] ifrs-full InterestIncomeForFinancialAssetsNotAtFairV alueThroughProfitOrLoss Montetary, duration, credit label Interest income for financial assets not at fair value through profit or loss Expired 2023-01- 01 IFRS 7.20 b Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income] ifrs-full InterestIncomeOnAvailableforsaleFinancialAs sets Montetary, duration, credit label Interest income on available-for-sale financial assets Expired 2023-01- 01 IAS 1.112 c Common practice commentaryGuidance This element should be used to tag non-restated comparative information only.

846 documentation The amount of interest income on available-for￾sale financial assets. [Refer: Interest income; Financial assets available-for-sale] ifrs-full InterestIncomeOnCashAndBankBalancesAtC entralBanks Montetary, duration, credit label Interest income on cash and bank balances at central banks IAS 1.112 c Common practice documentation The amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks] ifrs-full InterestIncomeOnCashAndCashEquivalents Montetary, duration, credit label Interest income on cash and cash equivalents IAS 1.112 c Common practice documentation The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents] ifrs-full InterestIncomeOnDebtInstrumentsHeld Montetary, duration, credit label Interest income on debt instruments held IAS 1.112 c Common practice documentation The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held] ifrs-full InterestIncomeOnDeposits Montetary, duration, credit label Interest income on deposits IAS 1.112 c Common practice documentation The amount of interest income on deposits. [Refer: Interest income] ifrs-full InterestIncomeOnFinancialAssetsDesignated AtFairValueThroughProfitOrLoss Montetary, duration, credit label Interest income on financial assets designated at fair value through profit or loss IAS 1.112 c Common practice documentation The amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full InterestIncomeOnFinancialAssetsHeldForTra ding Montetary, duration, credit label Interest income on financial assets held for trading IAS 1.112 c Common practice documentation The amount of interest income on financial assets held for trading. [Refer: Interest income; Financial assets at fair value through profit or loss, classified as held for trading]

847 ifrs-full InterestIncomeOnHeldtomaturityInvestments Montetary, duration, credit label Interest income on held-to-maturity investments Expired 2023-01- 01 IAS 1.112 c Common practice commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to￾maturity investments] ifrs-full InterestIncomeOnImpairedFinancialAssetsAcc rued Montetary, duration, credit label Interest income on impaired financial assets accrued Expired 2023-01- 01 IFRS 7.20 d Disclosur e commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of income arising from interest on impaired financial assets accrued after impairment using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. [Refer: Interest income] ifrs-full InterestIncomeOnImpairedFinancialAssetsAcc ruedAbstract label Interest income on impaired financial assets accrued [abstract] ifrs-full InterestIncomeOnLoansAndAdvancesToBank s Montetary, duration, credit label Interest income on loans and advances to banks IAS 1.112 c Common practice documentation The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks] ifrs-full InterestIncomeOnLoansAndAdvancesToCust omers Montetary, duration, credit label Interest income on loans and advances to customers IAS 1.112 c Common practice documentation The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers] ifrs-full InterestIncomeOnLoansAndReceivables Montetary, duration, credit label Interest income on loans and receivables Expired 2023-01- 01 IAS 1.112 c Common practice commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]

848 ifrs-full InterestIncomeOnOtherFinancialAssets Montetary, duration, credit label Interest income on other financial assets IAS 1.112 c Common practice documentation The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets] ifrs-full InterestIncomeOnReverseRepurchaseAgree mentsAndCashCollateralOnSecuritiesBorrowe d Montetary, duration, credit label Interest income on reverse repurchase agreements and cash collateral on securities borrowed IAS 1.112 c Common practice documentation The amount of interest income on reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Interest income; Reverse repurchase agreements and cash collateral on securities borrowed] ifrs-full InterestIncomeReimbursementRights Montetary, duration, debit label Increase in reimbursement rights related to defined benefit obligation, resulting from interest income IAS 19.141 b Disclosure documentation The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full InterestPaidClassifiedAsFinancingActivities (Monetary), duration, credit label Interest paid, classified as financing activities IAS 7.31 Disclosure negatedTerseLabel Interest paid documentation The cash outflow for interest paid, classified as financing activities. ifrs-full InterestPaidClassifiedAsInvestingActivities (Monetary), duration, credit label Interest paid, classified as investing activities IAS 7.31 Disclosure negatedTerseLabel Interest paid documentation The cash outflow for interest paid, classified as investing activities. ifrs-full InterestPaidClassifiedAsOperatingActivities (Monetary), duration, credit label Interest paid, classified as operating activities IAS 7.31 Disclosure

849 negatedTerseLabel Interest paid documentation The cash outflow for interest paid, classified as operating activities. ifrs-full InterestPaidOnDepositLiabilitiesClassifiedAsO peratingActivities Montetary, duration, credit label Interest paid on deposit liabilities, classified as operating activities IAS 7.31 Common practice documentation The cash outflow for interest paid on deposit liabilities, classified as operating activities. ifrs-full InterestPayable Montetary, instant, credit label Interest payable IAS 1.112 c Common practice documentation The amount of interest recognised as a liability. ifrs-full InterestRateBenchmarksAxis Axis label Interest rate benchmarks [axis] IFRS 7.24J b Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full InterestRateBenchmarksDomain Domain [default] label Interest rate benchmarks [domain] IFRS 7.24J b Disclosure documentation This member stands for all interest rate benchmarks. It also represents the standard value for the 'Interest rate benchmarks' axis if no other member is used. ifrs-full InterestRateMeasurementInputMember Member label Interest rate, measurement input [member] IFRS 13.B36 a Example documentation This member stands for an interest rate used as a measurement input. ifrs-full InterestRateRiskMember Member label Interest rate risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclo sure, IFRS 7 - Defined terms Disclosure documentation This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Classes of financial instruments [domain]] ifrs-full InterestRateSwapContractMember Member label Interest rate swap contract [member] IAS 1.112 c Common practice documentation This member stands for an interest rate swap contract. [Refer: Swap contract [member]] ifrs-full InterestReceivable label Interest receivable

850 Montetary, instant, debit documentation The amount of interest recognised as a receivable. IAS 1.112 c Common practice ifrs-full InterestReceivedClassifiedAsInvestingActivitie s Montetary, duration, debit label Interest received, classified as investing activities terseLabel Interest received IAS 7.31 Disclosure documentation The cash inflow from interest received, classified as investing activities. ifrs-full InterestReceivedClassifiedAsOperatingActiviti es Montetary, duration, debit label Interest received, classified as operating activities terseLabel Interest received IAS 7.31 Disclosure documentation The cash inflow from interest received, classified as operating activities. ifrs-full InterestReceivedFromDebtInstrumentsHeldCl assifiedAsOperatingActivities Montetary, duration, debit label Interest received from debt instruments held, classified as operating activities IAS 7.31 Common practice documentation The cash inflow from interest received from debt instruments held, classified as operating activities. ifrs-full InterestReceivedFromLoansAndAdvancesCla ssifiedAsOperatingActivities Montetary, duration, debit label Interest received from loans and advances, classified as operating activities IAS 7.31 Common practice documentation The cash inflow from interest received from loans and advances, classified as operating activities. ifrs-full InterestRevenueCalculatedUsingEffectiveInter estMethod Montetary, duration, credit label Interest revenue calculated using effective interest method IAS 1.82 a Disclosure, IAS 1.82 a (i) Disclosure documentation The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue] ifrs-full InterestRevenueExpense label Interest income (expense)

851 Montetary, duration, credit documentation The amount of income or expense arising from interest. [Refer: Interest expense; Interest income] IAS 1.85 Common practice, IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure ifrs-full InterestRevenueForFinancialAssetsMeasured AtFairValueThroughOtherComprehensiveInco me Montetary, duration, credit label Interest revenue for financial assets measured at fair value through other comprehensive income IFRS 7.20 b Disclosure documentation The amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer: Revenue; Financial assets measured at fair value through other comprehensive income] ifrs-full InternalCreditGradesAxis Axis label Internal credit grades [axis] IFRS 7.35M Example, IFRS 7.IG20C Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full InternalCreditGradesDomain Domain [default] label Internal credit grades [domain] IFRS 7.35M Example, IFRS 7.IG20C Example documentation This member stands for the standard value for the 'Internal credit grades' axis if no other member is used. ifrs-full InternalCreditGradesMember Member label Total for all internal credit grades [member] IFRS 7.35M Example, IFRS 7.IG20C Example documentation This member stands for credit grades that have been developed by the entity itself. ifrs-full InternallyGeneratedMember Member label Internally generated [member] IAS 38.118 Disclosure documentation This member stands for items that have been internally generated by the entity. ifrs-full IntrinsicValueOfLiabilitiesFromSharebasedPa ymentTransactionsForWhichCounterpartysRig htToCashOrOtherAssetsVested2011 Montetary, instant, credit label Intrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vested IFRS 2.51 b (ii) Disclosur e

852 documentation The intrinsic value of liabilities arising from share￾based transactions for which the counterparty's right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services, for which the counterparty's right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). ifrs-full Inventories Montetary, instant, debit label Current inventories IAS 1.54 g Disclosure, IAS 1.68 Example, IAS 2.36 b Disclosure totalLabel Total current inventories documentation The amount of current inventories. [Refer: Inventories] ifrs-full InventoriesAtFairValueLessCostsToSell Montetary, instant, debit label Inventories, at fair value less costs to sell IAS 2.36 c Disclosure documentation The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]] ifrs-full InventoriesAtNetRealisableValue label Inventories, at net realisable value

853 Montetary, instant, debit documentation The amount of inventories carried at net realisable value. [Refer: Inventories] IAS 2.36 Common practice ifrs-full InventoriesPledgedAsSecurityForLiabilities Montetary, instant, debit label Inventories pledged as security for liabilities IAS 2.36 h Disclosure documentation The amount of inventories pledged as security for liabilities. [Refer: Inventories] ifrs-full InventoriesTotal Montetary, instant, debit label Inventories IAS 1.54 g Disclosure documentation The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land] ifrs-full InventoryCostFormulaDomain Domain label Inventory cost formula [domain] IAS 2.36 a Disclosure documentation This member stands for inventory cost formula. ifrs-full InventoryCostFormulas Text label Description of inventory cost formulas IAS 2.36 a Disclosure documentation The description of the cost formulas used to measure inventory. [Refer: Inventories] ifrs-full InventoryCostFormulasCategorical Multiple choice label Inventory cost formulas, categorical IAS 2.36 a Disclosure

854 commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates which cost formulas are used to measure inventory. ifrs-full InventoryRecognisedAsOfAcquisitionDate Montetary, instant, debit label Inventory recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example documentation The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Total for all business combinations [member]] ifrs-full InventoryWritedown2011 Montetary, duration label Inventory write-down

855 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] IAS 1.98 a Disclosure, IAS 2.36 e Disclosure documentation The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]

856 ifrs-full InvestmentAccountedForUsingEquityMethod Montetary, instant, debit label Investments accounted for using equity method IAS 1.54 e Disclosure, IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure totalLabel Total investments accounted for using equity method documentation The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] ifrs-full InvestmentContractsLiabilities Montetary, instant, credit label Investment contracts liabilities IAS 1.55 Common practice documentation The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9. ifrs-full InvestmentEntityIsRequiredToApplyException FromConsolidation True/False label Investment entity is required to apply exception from consolidation IFRS 12.19A Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the investment entity is required to apply an exception from consolidation. ifrs-full InvestmentFundsAmountContributedToFairVa lueOfPlanAssets Montetary, instant, debit label Investment funds, amount contributed to fair value of plan assets IAS 19.142 f Example

857 documentation The amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Investment funds [member]] ifrs-full InvestmentFundsMember Member label Investment funds [member] IFRS 12.B23 c Example documentation This member stands for investment funds. ifrs-full InvestmentFundsPercentageContributedToFai rValueOfPlanAssets Percent label Investment funds, percentage contributed to fair value of plan assets IAS 19.142 f Common practice documentation The percentage investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Investment funds [member]] [Contrast: Investment funds, amount contributed to fair value of plan assets] ifrs-full InvestmentInAssociateIsMeasuredUsingEquit yMethodOrAtFairValue List label Investment in associate is measured using equity method or at fair value IFRS 12.21 b (i) Disclosu re commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates whether the investment in an associate is measured using the equity method or at fair value. ifrs-full InvestmentIncome Montetary, duration, credit label Investment income IAS 1.85 Common practice, IAS 26.35 b (iii) Disclosur e documentation The amount of investment income, such as interest and dividends. ifrs-full InvestmentInJointVentureIsMeasuredUsingEq uityMethodOrAtFairValue List label Investment in joint venture is measured using equity method or at fair value IFRS 12.21 b (i) Disclosu re

858 commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates whether the investment in a joint venture is measured using the equity method or at fair value. ifrs-full InvestmentProperty Montetary, instant, debit label Investment property IAS 1.54 b Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure periodEndLabel Investment property at end of period periodStartLabel Investment property at beginning of period totalLabel Total investment property documentation The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. ifrs-full InvestmentPropertyAbstract label Investment property [abstract] ifrs-full InvestmentPropertyCarriedAtCostOrInAccord anceWithIFRS16WithinFairValueModelAtTime OfSale Montetary, instant, debit label Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale IAS 40.78 d (ii) Disclosur e documentation The amount at the time of the sale of investment property carried at cost or in accordance with IFRS 16 within fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] ifrs-full InvestmentPropertyCompleted label Investment property completed

859 Montetary, instant, debit documentation The amount of investment property whose construction or development is complete. [Refer: Investment property] IAS 1.112 c Common practice ifrs-full InvestmentPropertyCompletedMember Member label Investment property completed [member] IAS 1.112 c Common practice documentation This member stands for completed investment property. [Refer: Investment property completed] ifrs-full InvestmentPropertyFairValueUsedAsDeemed Cost Montetary, instant, debit label Investment property fair value used as deemed cost IFRS 1.30 Disclosure documentation The amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property] ifrs-full InvestmentPropertyMember Member label Investment property [member] IFRS 13.94 Example, IFRS 13.IE60 Example documentation This member stands for investment property. [Refer: Investment property] ifrs-full InvestmentPropertyUnderConstructionOrDeve lopment Montetary, instant, debit label Investment property under construction or development IAS 1.112 c Common practice documentation The amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property] ifrs-full InvestmentPropertyUnderConstructionOrDeve lopmentMember Member label Investment property under construction or development [member] IAS 1.112 c Common practice documentation This member stands for investment property under construction or development. [Refer: Investment property under construction or development] ifrs-full InvestmentsAccountedForUsingEquityMethod Abstract label Investments accounted for using equity method [abstract] ifrs-full InvestmentsAccountedForUsingEquityMethod Member Member label Investments accounted for using equity method [member] IAS 36.127 Common practice

860 documentation This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method] ifrs-full InvestmentsForRiskOfPolicyholders Montetary, instant, debit label Investments for risk of policyholders IAS 1.55 Common practice documentation The amount of investments against insurance liabilities where all risk is borne by the policyholders. ifrs-full InvestmentsInAssociates Montetary, instant, debit label Investments in associates reported in separate financial statements IAS 27.10 Disclosure documentation The amount of investments in associates in an entity's separate financial statements. [Refer: Total for all associates [member]] ifrs-full InvestmentsInAssociatesAccountedForUsingE quityMethod Montetary, instant, debit label Investments in associates accounted for using equity method IAS 1.55 Common practice documentation The amount of investments in associates accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method] ifrs-full InvestmentsInEquityInstrumentsDesignatedAt FairValueThroughOtherComprehensiveIncom eDomain Domain [default] label Investments in equity instruments designated at fair value through other comprehensive income [domain] IFRS 7.11A c Disclosure documentation This member stands for the standard value for the 'Investments in equity instruments designated at fair value through other comprehensive income' axis if no other member is used. ifrs-full InvestmentsInEquityInstrumentsMeasuredAtF airValueThroughOtherComprehensiveIncome Axis Axis label Investments in equity instruments designated at fair value through other comprehensive income [axis] IFRS 7.11A c Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

861 ifrs-full InvestmentsInEquityInstrumentsMeasuredAtF airValueThroughOtherComprehensiveIncome Member Member label Investments in equity instruments designated at fair value through other comprehensive income [member] IFRS 7.8 h Disclosure documentation This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] ifrs-full InvestmentsInJointVentures Montetary, instant, debit label Investments in joint ventures reported in separate financial statements IAS 27.10 Disclosure documentation The amount of investments in joint ventures in an entity's separate financial statements. [Refer: Total for all joint ventures [member]] ifrs-full InvestmentsInJointVenturesAccountedForUsi ngEquityMethod Montetary, instant, debit label Investments in joint ventures accounted for using equity method IAS 1.55 Common practice documentation The amount of investments in joint ventures accounted for using the equity method. [Refer: Total for all joint ventures [member]; Investments accounted for using equity method] ifrs-full InvestmentsInSubsidiaries Montetary, instant, debit label Investments in subsidiaries reported in separate financial statements IAS 27.10 Disclosure documentation The amount of investments in subsidiaries in an entity's separate financial statements. [Refer: Total for all subsidiaries [member]] ifrs-full InvestmentsInSubsidiariesJointVenturesAndA ssociates Montetary, instant, debit label Investments in subsidiaries, joint ventures and associates reported in separate financial statements IAS 27.10 Disclosure totalLabel Total investments in subsidiaries, joint ventures and associates reported in separate financial statements

862 documentation The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries reported in separate financial statements] ifrs-full InvestmentsInSubsidiariesJointVenturesAndA ssociatesAbstract label Investments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract] ifrs-full InvestmentsOtherThanInvestmentsAccounted ForUsingEquityMethod Montetary, instant, debit label Investments other than investments accounted for using equity method IAS 1.55 Common practice documentation The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method] ifrs-full IssueCostsNotRecognisedAsExpenseForTran sactionRecognisedSeparatelyFromAcquisition OfAssetsAndAssumptionOfLiabilitiesInBusine ssCombination Montetary, duration, debit label Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 m Disclosure documentation The amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]] ifrs-full IssuedCapital Montetary, instant, credit label Issued capital totalLabel Total issued capital IAS 1.78 e Example documentation The nominal value of capital issued. ifrs-full IssuedCapitalAbstract label Issued capital [abstract] ifrs-full IssuedCapitalMember Member label Issued capital [member] IAS 1.106 Disclosure documentation This member stands for a component of equity representing issued capital. ifrs-full IssuedCapitalOrdinaryShares label Issued capital, ordinary shares

863 Montetary, instant, credit documentation The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital] IAS 1.78 e Common practice ifrs-full IssuedCapitalPreferenceShares Montetary, instant, credit label Issued capital, preference shares IAS 1.78 e Common practice documentation The nominal value of capital arising from issuing preference shares. [Refer: Issued capital] ifrs-full IssueOfConvertibleInstruments Montetary, duration, credit label Issue of convertible instruments IAS 1.106 d Common practice documentation The change in equity resulting from the issuing of convertible instruments. ifrs-full IssueOfEquity Montetary, duration, credit label Issue of equity IAS 1.106 d (iii) Disclosur e commentaryGuidance Use this element with the ‘Classes of share capital’ axis and the ‘Components of equity’ axis when an entity has multiple classes of share capital. For example, the use of both axes is required for a user of tagged financial statements to understand whether the reported amounts for preference shares only represent issued capital or alternatively also include a share premium amount. documentation The increase in equity through the issue of equity instruments. ifrs-full IssuesFairValueMeasurementAssets Montetary, duration, debit label Issues, fair value measurement, assets IFRS 13.93 e (iii) Disclos ure documentation The increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]] ifrs-full IssuesFairValueMeasurementEntitysOwnEqui tyInstruments Montetary, duration, credit label Issues, fair value measurement, entity's own equity instruments IFRS 13.93 e (iii) Disclos ure documentation The increase in the fair value measurement of the entity's own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]] ifrs-full IssuesFairValueMeasurementLiabilities label Issues, fair value measurement, liabilities

864 Montetary, duration, credit documentation The increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]] IFRS 13.93 e (iii) Disclos ure ifrs-full ItemsForPresentationOfRegulatoryDeferralAc countsAbstract label Items for presentation of regulatory deferral accounts [abstract] ifrs-full ItemsInCourseOfCollectionFromOtherBanks Montetary, instant, debit label Items in course of collection from other banks IAS 1.55 Common practice documentation The amount of items that have been transmitted from other banks but not yet been received and processed by the entity. ifrs-full ItemsInCourseOfTransmissionToOtherBanks Montetary, instant, credit label Items in course of transmission to other banks IAS 1.55 Common practice documentation The amount of items that have been transmitted to but not yet received and processed by other banks. ifrs-full ItemsOfContingentLiabilitiesAxis Axis label Items of contingent liabilities [axis] IFRS 3.B64 j Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ItemsOfContingentLiabilitiesDomain Domain [default] label Items of contingent liabilities [domain] IFRS 3.B64 j Disclosure documentation This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the 'Items of contingent liabilities' axis if no other member is used. [Refer: Classes of contingent liabilities [domain]] ifrs-full JointControlMember Member label Joint control [member] IAS 24.26 a Disclosure documentation This member stands for joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. ifrs-full JointControlOrSignificantInfluenceMember Member label Entities with joint control or significant influence over entity [member] IAS 24.19 b Disclosure

865 documentation This member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but not control or joint control of those policies. ifrs-full JointOperationsAxis Axis label Joint operations [axis] IFRS 12.B4 c Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full JointOperationsDomain Domain [default] label Joint operations [domain] IFRS 12.B4 c Disclosure documentation This member stands for the standard value for the 'Joint operations' axis if no other member is used. ifrs-full JointOperationsMember Member label Total for all joint operations [member] IFRS 12.B4 c Disclosure documentation This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement. ifrs-full JointVenturesAxis Axis label Joint ventures [axis] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, documentation IFRS 12.B4 b Disclosure The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full JointVenturesDomain Domain [default] label Joint ventures [domain] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, documentation IFRS 12.B4 b Disclosure This member stands for the standard value for the 'Joint ventures' axis if no other member is used. ifrs-full JointVenturesMember Member label Total for all joint ventures [member]

866 documentation This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure ifrs-full JointVenturesWhereEntityIsVenturerMember Member label Joint ventures where entity is venturer [member] IAS 24.19 e Disclosure documentation This member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Total for all joint ventures [member]] ifrs-full KeyManagementPersonnelCompensation Montetary, duration, debit label Key management personnel compensation IAS 24.17 Disclosure documentation The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]] ifrs-full KeyManagementPersonnelCompensationOth erLongtermBenefits Montetary, duration, debit label Key management personnel compensation, other long-term employee benefits IAS 24.17 c Disclosure documentation The amount of compensation to key management personnel in the form of other long-term employee benefits. [Refer: Other long-term employee benefits; Key management personnel of entity or parent [member]] ifrs-full KeyManagementPersonnelCompensationPost employmentBenefits Montetary, duration, debit label Key management personnel compensation, post￾employment benefits IAS 24.17 b Disclosure documentation The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]] ifrs-full KeyManagementPersonnelCompensationSha rebasedPayment Montetary, duration, debit label Key management personnel compensation, share-based payment IAS 24.17 e Disclosure

867 documentation The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]] ifrs-full KeyManagementPersonnelCompensationSho rttermEmployeeBenefits Montetary, duration, debit label Key management personnel compensation, short￾term employee benefits IAS 24.17 a Disclosure documentation The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]] ifrs-full KeyManagementPersonnelCompensationTer minationBenefits Montetary, duration, debit label Key management personnel compensation, termination benefits IAS 24.17 d Disclosure documentation The amount of compensation to key management personnel in the form of termination benefits. [Refer: Termination benefits expense; Key management personnel of entity or parent [member]] ifrs-full KeyManagementPersonnelOfEntityOrParentM ember Member label Key management personnel of entity or parent [member] IAS 24.19 f Disclosure documentation This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. ifrs-full LackOfExchangeabilityMember Member label Lack of Exchangeability [member] Expiry date 2027-01- 01 IAS 21.60L Disclosure documentation This member stands for Lack of Exchangeability (Amendments to IAS 21) issued in August 2023. ifrs-full Land Montetary, instant, debit label Land IAS 16.37 a Example documentation The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]

868 ifrs-full LandAndBuildings Montetary, instant, debit label Land and buildings IAS 16.37 b Example totalLabel Total land and buildings documentation The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment] ifrs-full LandAndBuildingsAbstract label Land and buildings [abstract] ifrs-full LandAndBuildingsMember Member label Land and buildings [member] IAS 16.37 b Example documentation This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment] ifrs-full LandMember Member label Land [member] IAS 16.37 a Example documentation This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment] ifrs-full LaterThanFifteenYearsAndNotLaterThanTwe ntyYearsMember Member label Later than fifteen years and not later than twenty years [member] IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than fifteen years and not later than twenty years. ifrs-full LaterThanFiveYearsAndNotLaterThanSevenY earsMember Member label Later than five years and not later than seven years [member] IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than five years and not later than seven years. ifrs-full LaterThanFiveYearsAndNotLaterThanTenYea rsMember Member label Later than five years and not later than ten years [member] IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than five years and not later than ten years. ifrs-full LaterThanFiveYearsMember Member label Later than five years [member]

869 documentation This member stands for a time band of later than five years. IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosur e, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 7.IG31A Example ifrs -full LaterThanFourMonthsMember Member label Later than four months [member] IAS 1.112 c Common practice documentation This member stands for a time band of later than four months. ifrs -full LaterThanFourYearsAndNotLaterThanFiveYe arsMember Member label Later than four years and not later than five years [member] IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosur e, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than four years and not later than five years. ifrs -full LaterThanOneMonthAndNotLaterThanSixMon thsMember Member label Later than one month and not later than six months [member] IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than one month and not later than six months. ifrs -full LaterThanOneMonthAndNotLaterThanThree MonthsMember Member label Later than one month and not later than three months [member] IFRS 7.B11 b Example, IFRS 7.B35 b Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than one month and not later than three months. ifrs -full LaterThanOneMonthAndNotLaterThanTwoMo nthsMember Member label Later than one month and not later than two months [member] IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example documentation This member stands for a time band of later than one month and not later than two months. ifrs -full LaterThanOneYearAndNotLaterThanFiveYear sMember Member label Later than one year and not later than five years [member] IFRS 7.B11 d Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than one year and not later than five years. ifrs -full LaterThanOneYearAndNotLaterThanThreeYe arsMember Member label Later than one year and not later than three years [member] IFRS 7.B11 Example, IFRS 7.B35 e Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than one year and not later than three years.

870 ifrs-full LaterThanOneYearAndNotLaterThanTwoYear sMember Member label Later than one year and not later than two years [member] IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosur e, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than one year and not later than two years. ifrs-full LaterThanOneYearMember Member label Later than one year [member] IAS 1.61 b Disclosure documentation This member stands for a time band of later than one year. ifrs-full LaterThanSevenYearsAndNotLaterThanTenY earsMember Member label Later than seven years and not later than ten years [member] IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than seven years and not later than ten years. ifrs-full LaterThanSixMonthsAndNotLaterThanOneYe arMember Member label Later than six months and not later than one year [member] IFRS 7.B11 Example, IFRS 7.B35 d Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than six months and not later than one year. ifrs-full LaterThanSixMonthsMember Member label Later than six months [member] IAS 1.112 c Common practice documentation This member stands for a time band of later than six months. ifrs-full LaterThanTenYearsAndNotLaterThanFifteenY earsMember Member label Later than ten years and not later than fifteen years [member] IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than ten years and not later than fifteen years. ifrs-full LaterThanTenYearsMember Member label Later than ten years [member] IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than ten years. ifrs-full LaterThanThreeMonthsAndNotLaterThanFour MonthsMember Member label Later than three months and not later than four months [member] IAS 1.112 c Common practice documentation This member stands for a time band of later than three months and not later than four months.

871 ifrs-full LaterThanThreeMonthsAndNotLaterThanOne YearMember Member label Later than three months and not later than one year [member] IFRS 7.B11 c Example documentation This member stands for a time band of later than three months and not later than one year. ifrs-full LaterThanThreeMonthsAndNotLaterThanSix MonthsMember Member label Later than three months and not later than six months [member] IFRS 7.B11 Example, IFRS 7.B35 c Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than three months and not later than six months. ifrs-full LaterThanThreeMonthsMember Member label Later than three months [member] IFRS 7.35N Example, IFRS 7.IG20D Example documentation This member stands for a time band of later than three months. ifrs-full LaterThanThreeYearsAndNotLaterThanFiveY earsMember Member label Later than three years and not later than five years [member] IFRS 7.B11 Example, IFRS 7.B35 f Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than three years and not later than five years. ifrs-full LaterThanThreeYearsAndNotLaterThanFourY earsMember Member label Later than three years and not later than four years [member] IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosur e, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than three years and not later than four years. ifrs-full LaterThanThreeYearsMember Member label Later than three years [member] IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than three years. ifrs-full LaterThanTwentyYearsAndNotLaterThanTwe ntyfiveYearsMember Member label Later than twenty years and not later than twenty￾five years [member] IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than twenty years and not later than twenty-five years. ifrs-full LaterThanTwoMonthsAndNotLaterThanThree MonthsMember Member label Later than two months and not later than three months [member] IAS 1.112 c Common practice,

872 documentation This member stands for a time band of later than two months and not later than three months. IFRS 7.35N Example, IFRS 7.IG20D Example ifrs-full LaterThanTwoYearsAndNotLaterThanFiveYe arsMember Member label Later than two years and not later than five years [member] IAS 1.112 c Common practice documentation This member stands for a time band of later than two years and not later than five years. ifrs-full LaterThanTwoYearsAndNotLaterThanThreeY earsMember Member label Later than two years and not later than three years [member] IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosur e, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of later than two years and not later than three years. ifrs-full LeaseCommitmentsForShorttermLeasesForW hichRecognitionExemptionHasBeenUsed Montetary, instant, credit label Lease commitments for short-term leases for which recognition exemption has been used IFRS 16.55 Disclosure documentation The amount of the lease commitments for short￾term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. ifrs-full LeaseholdImprovementsMember Member label Leasehold improvements [member] IAS 16.37 Common practice documentation This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement. ifrs-full LeaseLiabilities Montetary, instant, credit label Lease liabilities IFRS 16.47 b Disclosure totalLabel Total lease liabilities documentation The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration. ifrs-full LeaseLiabilitiesAbstract label Lease liabilities [abstract]

873 ifrs-full LeaseLiabilitiesMember Member label Lease liabilities [member] IAS 7 - C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example documentation This member stands for lease liabilities. [Refer: Lease liabilities] ifrs-full LeaseLiabilityInASaleAndLeasebackMember Member label Lease Liability in a Sale and Leaseback [member] Expiry date 2026-01- 01 IFRS 16.C1D Disclos ure documentation This member stands for Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) issued in September 2022. ifrs-full LeaseReceivablesMember Member label Lease receivables [member] IFRS 7.35H b (iii) Disclos ure, IFRS 7.35M b (iii) Disclos ure, IFRS 7.35N Example documentation This member stands for receivables related to leases. ifrs-full LeasesAsLesseeRelatedPartyTransactions Montetary, duration label Leases as lessee, related party transactions IAS 24.21 d Example

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

875 ifrs-full LeasesAsLessorRelatedPartyTransactions Montetary, duration label Leases as lessor, related party transactions IAS 24.21 d Example commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

876 documentation The amount of leases where the entity was the lessor in related party transactions. [Refer: Total for all related parties [member]] ifrs-full LegalFormOfEntity Text label Legal form of entity IAS 1.138 a Disclosure documentation Information about the legal structure under which the entity operates. ifrs-full LegalProceedingsContingentLiabilityMember Member label Legal proceedings contingent liability [member] IAS 37.88 Example documentation This member stands for a contingent liability for legal proceedings. [Refer: Classes of contingent liabilities [domain]] ifrs-full LegalProceedingsProvision Montetary, instant, credit label Legal proceedings provision IAS 37 - Example 10 A court case Example, IAS 37.87 Example totalLabel Total legal proceedings provision documentation The amount of provision for legal proceedings. [Refer: Other provisions] ifrs-full LegalProceedingsProvisionAbstract label Legal proceedings provision [abstract] ifrs-full LegalProceedingsProvisionMember Member label Legal proceedings provision [member] IAS 37 - Example 10 A court case Example, documentation IAS 37.87 Example This member stands for a provision for legal proceedings. [Refer: Classes of other provisions [domain]] ifrs-full LengthOfLifeOfLimitedLifeEntity Text label Length of life of limited life entity IAS 1.138 d Disclosure documentation Information about the length of the entity's life if it is a limited life entity. ifrs-full LesseeAccountsForLeasesOfLowvalueAssets UsingRecognitionExemption True/False label Lessee accounts for leases of low-value assets using recognition exemption IFRS 16.60 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

877 documentation Indicates (true false) whether the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16. ifrs-full LesseeAccountsForShorttermLeasesUsingRe cognitionExemption True/False label Lessee accounts for short-term leases using recognition exemption IFRS 16.60 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. ifrs-full Level1OfFairValueHierarchyMember Member label Level 1 of fair value hierarchy [member] IAS 19.142 Disclosure, IAS 36.130 f (i) Disclosur e, IAS 36.134 e (iiA) Disclo sure, IFRS 13.93 b Disclosure documentation This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. ifrs-full Level2And3OfFairValueHierarchyMember Member label Level 2 and 3 of fair value hierarchy [member] IAS 19.142 Disclosure documentation This member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]] ifrs-full Level2OfFairValueHierarchyMember Member label Level 2 of fair value hierarchy [member]

878 documentation This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. IAS 36.130 f (i) Disclosur e, IAS 36.134 e (iiA) Disclo sure, IFRS 13.93 b Disclosure ifrs-full Level3OfFairValueHierarchyMember Member label Level 3 of fair value hierarchy [member] IAS 36.130 f (i) Disclosur e, IAS 36.134 e (iiA) Disclo sure, IFRS 13.93 b Disclosure documentation This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability. ifrs-full LevelOfFairValueHierarchyWithinWhichFairVa lueMeasurementIsCategorised List label Level of fair value hierarchy within which fair value measurement is categorised IAS 36.130 f (i) Disclosur e, IAS 36.134 e (iiA) Disclo sure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of 'costs of disposal') for a cash￾generating unit (‘group of units'). ifrs-full LevelOfParticipationOfEntityComparedWithOt herParticipatingEntities Percent label Level of participation of entity compared with other participating entities IAS 19.148 d (v) Disclosu re

879 documentation The description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity's proportion of the total contributions to the plan or the entity's proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [domain]] ifrs-full LevelOfPriceIndex Pure label Level of price index IAS 29.39 c Disclosure documentation The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. ifrs-full LevelOfRoundingUsedInFinancialStatements Text label Level of rounding used in financial statements IAS 1.51 e Disclosure documentation Information about the level of rounding used in the presentation of amounts in the financial statements. ifrs-full LevelsOfFairValueHierarchyAxis Axis label Levels of fair value hierarchy [axis] IAS 19.142 Disclosure, IFRS 13.93 b Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full LevelsOfFairValueHierarchyDomain Domain [default] label Levels of fair value hierarchy [domain] IAS 19.142 Disclosure, IFRS 13.93 b Disclosure documentation This member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair value hierarchy' axis if no other member is used. ifrs-full Liabilities Montetary, instant, credit label Liabilities IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, periodEndLabel Liabilities at end of period periodStartLabel Liabilities at beginning of period

880 negatedLabel Liabilities IFRS 8.23 Disclosure, IFRS 8.28 d Disclosure totalLabel Total liabilities documentation The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. ifrs-full LiabilitiesAbstract label Liabilities [abstract] ifrs-full LiabilitiesArisingFromExplorationForAndEvalu ationOfMineralResources Montetary, instant, credit label Liabilities arising from exploration for and evaluation of mineral resources IFRS 6.24 b Disclosure documentation The amount of liabilities arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. ifrs-full LiabilitiesArisingFromFinancingActivities Montetary, instant, credit label Liabilities arising from financing activities IAS 7.44D Example periodEndLabel Liabilities arising from financing activities at end of period periodStartLabel Liabilities arising from financing activities at beginning of period documentation The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities] ifrs-full LiabilitiesArisingFromFinancingActivitiesAxis Axis label Liabilities arising from financing activities [axis] IAS 7.44D Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full LiabilitiesArisingFromFinancingActivitiesDoma in Domain [default] label Liabilities arising from financing activities [domain] IAS 7.44D Example

881 documentation This member stands for liabilities arising from financing activities. It also represents the standard value for the 'Liabilities arising from financing activities' axis if no other member is used. [Refer: Liabilities arising from financing activities] ifrs-full LiabilitiesDueToCentralBanks Montetary, instant, credit label Liabilities due to central banks IAS 1.55 Common practice documentation The amount of liabilities due to central banks. ifrs-full LiabilitiesForIncurredClaimsMember Member label Liabilities for incurred claims [member] IFRS 17.100 c Disclosur e documentation This member stands for an entity’s obligation to: (a) investigate and pay valid claims for insured events that have already occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses; and (b) pay amounts that are not included in (a) and that relate to: (i) insurance contract services that have already been provided; or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that are not in the liability for remaining coverage. ifrs-full LiabilitiesForIncurredClaimsThatAriseFromCo ntractsWithinScopeOfIFRS17 Montetary, instant, credit label Liabilities for incurred claims that arise from contracts within scope of IFRS 17 IFRS 17.130 Disclosure documentation The amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities for incurred claims [member]] ifrs-full LiabilitiesFromSharebasedPaymentTransactio ns2011 Montetary, instant, credit label Liabilities from share-based payment transactions IFRS 2.51 b (i) Disclosur e

882 documentation The amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share￾based payment arrangements [domain]] ifrs-full LiabilitiesIncludedInDisposalGroupsClassified AsHeldForSale Montetary, instant, credit label Liabilities included in disposal groups classified as held for sale IAS 1.54 p Disclosure, IFRS 5.38 Disclosure documentation The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]] ifrs-full LiabilitiesIncurred Montetary, instant, credit label Liabilities incurred IFRS 3.B64 f (iii) Disclos ure documentation The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Total for all business combinations [member]] ifrs-full LiabilitiesInSubsidiaryOrBusinessesAcquired OrDisposed2013 Montetary, duration, credit label Liabilities in subsidiary or businesses acquired or disposed IAS 7.40 d Disclosure documentation The amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]] ifrs-full LiabilitiesMeasuredAtFairValueAndIssuedWith InseparableThirdpartyCreditEnhancementAxis Axis label Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis] IFRS 13.98 Disclosure

883 documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full LiabilitiesMeasuredAtFairValueAndIssuedWith InseparableThirdpartyCreditEnhancementDo main Domain [default] label Liabilities measured at fair value and issued with inseparable third-party credit enhancement [domain] IFRS 13.98 Disclosure documentation This member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also represents the standard value for the 'Liabilities measured at fair value and issued with inseparable third-party credit enhancement' axis if no other member is used. [Refer: Liabilities; At fair value [member]] ifrs-full LiabilitiesOtherThanActuarialPresentValueOfP romisedRetirementBenefits Montetary, instant, credit label Liabilities other than actuarial present value of promised retirement benefits IAS 26.35 a (v) Disclosur e documentation The amount of liabilities other than the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial present value of promised retirement benefits] ifrs-full LiabilitiesRecognisedInEntitysFinancialStatem entsInRelationToStructuredEntities Montetary, instant, credit label Liabilities recognised in entity's financial statements in relation to structured entities IFRS 12.29 a Disclosure documentation The amount of liabilities recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Liabilities; Total for all unconsolidated structured entities [member]] ifrs-full LiabilitiesToWhichSignificantRestrictionsApply Montetary, instant, credit label Liabilities to which significant restrictions apply IFRS 12.13 c Disclosure documentation The amount in the consolidated financial statements of the liabilities of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity's ability to settle the liabilities of the group.

884 ifrs-full LiabilitiesWithSignificantRiskOfMaterialAdjust mentsWithinNextFinancialYear Montetary, instant, credit label Liabilities with significant risk of material adjustments within next financial year IAS 1.125 b Disclosure documentation The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year. ifrs-full LiabilityAssetOfDefinedBenefitPlans Montetary, instant, credit label Net defined benefit liability (asset) IAS 19.140 a Disclosure periodEndLabel Net defined benefit liability (asset) at end of period periodStartLabel Net defined benefit liability (asset) at beginning of period commentaryGuidance When used in combination with members of the ‘Net defined benefit liability (asset)’ axis: the present value of a defined benefit obligation increases net defined benefit liability and should be tagged with a positive value; plan assets reduce net defined benefit liability (they increase a net defined benefit asset) and should be tagged with a negative value; the effect of the asset ceiling increases net defined benefit liability (asset) and should be tagged with a positive value. documentation The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [domain]] ifrs-full LicenceFeeIncome Montetary, duration, credit label Licence fee income IAS 1.112 c Common practice documentation The amount of income arising from licence fees. ifrs-full LicencesAndFranchises label Licences and franchises IAS 38.119 d Example

885 Montetary, instant, debit documentation The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill] ifrs-full LicencesAndFranchisesMember Member label Licences and franchises [member] IAS 38.119 d Example documentation This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill] ifrs-full LicencesMember Member label Licences [member] IAS 38.119 Common practice documentation This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity. [Refer: Intangible assets other than goodwill] ifrs-full LifetimeExpectedCreditLossesMember Member label Lifetime expected credit losses [member] IFRS 7.35H b Disclosure, IFRS 7.35M b Disclosure documentation This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [domain]] ifrs-full LimitationsThatMayResultInInformationNotFull yReflectingFairValueOfAssetsAndLiabilitiesInv olved Text label Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved IFRS 7.41 b Disclosure

886 documentation The description of the objective of the method used, and of limitations that may result in, information not fully reflecting the fair value of the assets and liabilities involved for a sensitivity analysis that reflects interdependencies between risk variables. ifrs-full LineItemsIncludingAmortisationOfIntangibleAs setsIntangibleAssetsOtherThanGoodwill Text label Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included IAS 38.118 d Disclosure documentation The description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense] ifrs-full LineItemsOfRecognisedAssetsAndLiabilitiesR epresentingContinuingInvolvementInDerecog nisedFinancialAssets Text label Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets IFRS 7.42E a Disclosure documentation The description of the line items in the statement of financial position in which the carrying amounts of assets and liabilities that represent the entity's continuing involvement in derecognised financial assets are recognised. [Refer: Financial assets] ifrs-full LiquidityRiskMember Member label Liquidity risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example documentation This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities] ifrs-full LivingAnimalsMember Member label Living animals [member] IAS 41.41 Common practice documentation This member stands for living animals. ifrs-full LoanCommitmentsMember Member label Loan commitments [member]

887 documentation This member stands for firm commitments to provide credit under pre-specified terms and conditions. IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure ifrs-full LoansAcquiredInBusinessCombinationMembe r Member label Loans acquired in business combination [member] IFRS 3.B64 h Example documentation This member stands for loans that are acquired in a business combination. [Refer: Total for all business combinations [member]] ifrs-full LoansAndAdvances Montetary, instant, debit label Loans and advances IAS 1.55 Common practice documentation The amount of loans and advances the entity has made. ifrs-full LoansAndAdvancesAtAmortisedCost Montetary, instant, debit label Loans and advances at amortised cost IAS 1.55 Common practice netLabel Net loans and advances at amortised cost documentation The amount of loans and advances the entity has made at amortised cost. [Refer: Loans and advances; Financial assets at amortised cost] ifrs-full LoansAndAdvancesAtAmortisedCostAbstract label Loans and advances at amortised cost [abstract] ifrs-full LoansAndAdvancesAtAmortisedCostAllowanc eForExpectedCreditLosses (Monetary), instant, credit label Loans and advances at amortised cost, allowance for expected credit losses IAS 1.55 Common practice negatedLabel Loans and advances at amortised cost, allowance for expected credit losses documentation The amount of the loss allowance the entity has made on loans and advances that are measured in accordance with paragraph 4.1.2 of IFRS 9. ifrs-full LoansAndAdvancesAtAmortisedCostGrossCa rryingAmount Montetary, instant, debit label Loans and advances at amortised cost, gross carrying amount IAS 1.55 Common practice documentation The amount of loans and advances the entity has made that are measured in accordance with paragraph 4.1.2 of IFRS 9, before deducting any accumulated credit losses thereon.

888 ifrs-full LoansAndAdvancesAtFairValueThroughProfit OrLossClassifiedAsHeldForTrading Montetary, instant, debit label Loans and advances at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice documentation The amount of loans and advances the entity has made at fair value through profit or loss classified as held for trading. [Refer: Loans and advances; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full LoansAndAdvancesAtFairValueThroughProfit OrLossMandatorilyMeasuredAtFairValueOthe rThanThoseClassifiedAsHeldForTrading Montetary, instant, debit label Loans and advances at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1.55 Common practice documentation The amount of loans and advances the entity has made that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] ifrs-full LoansAndAdvancesMeasuredAtFairValueThr oughOtherComprehensiveIncome Montetary, instant, debit label Loans and advances measured at fair value through other comprehensive income IAS 1.55 Common practice documentation The amount of loans and advances the entity has made that are measured at fair value through other comprehensive income. [Refer: Loans and advances; Financial assets measured at fair value through other comprehensive income] ifrs-full LoansAndAdvancesToBanks Montetary, instant, debit label Loans and advances to banks IAS 1.55 Common practice documentation The amount of loans and advances the entity has made to banks. ifrs-full LoansAndAdvancesToBanksAtAmortisedCost Montetary, instant, debit label Loans and advances to banks at amortised cost IAS 1.55 Common practice

889 documentation The amount of loans and advances the entity has made to banks at amortised cost. [Refer: Loans and advances to banks; Financial assets at amortised cost] ifrs-full LoansAndAdvancesToBanksAtFairValueThro ughProfitOrLossClassifiedAsHeldForTrading Montetary, instant, debit label Loans and advances to banks at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice documentation The amount of loans and advances the entity has made to banks at fair value through profit or loss classified as held for trading. [Refer: Loans and advances to banks; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full LoansAndAdvancesToBanksAtFairValueThro ughProfitOrLossMandatorilyMeasuredAtFairV alueOtherThanThoseClassifiedAsHeldForTra ding Montetary, instant, debit label Loans and advances to banks at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1.55 Common practice documentation The amount of loans and advances the entity has made to banks that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to banks; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] ifrs-full LoansAndAdvancesToBanksMeasuredAtFair ValueThroughOtherComprehensiveIncome Montetary, instant, debit label Loans and advances to banks measured at fair value through other comprehensive income IAS 1.55 Common practice documentation The amount of loans and advances the entity has made to banks that are measured at fair value through other comprehensive income. [Refer: Loans and advances to banks; Financial assets measured at fair value through other comprehensive income] ifrs-full LoansAndAdvancesToCentralBanks label Loans and advances to central banks

890 Montetary, instant, debit documentation The amount of loans and advances the entity has made to central banks. IAS 1.55 Common practice ifrs-full LoansAndAdvancesToCustomers Montetary, instant, debit label Loans and advances to customers IAS 1.55 Common practice documentation The amount of loans and advances the entity has made to customers. ifrs-full LoansAndAdvancesToCustomersAtAmortised Cost Montetary, instant, debit label Loans and advances to customers at amortised cost IAS 1.55 Common practice documentation The amount of loans and advances the entity has made to customers at amortised cost. [Refer: Loans and advances to customers; Financial assets at amortised cost] ifrs-full LoansAndAdvancesToCustomersAtFairValue ThroughProfitOrLossClassifiedAsHeldForTrad ing Montetary, instant, debit label Loans and advances to customers at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice documentation The amount of loans and advances the entity has made to customers at fair value through profit or loss classified as held for trading. [Refer: Loans and advances to customers; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full LoansAndAdvancesToCustomersAtFairValue ThroughProfitOrLossMandatorilyMeasuredAtF airValueOtherThanThoseClassifiedAsHeldFor Trading Montetary, instant, debit label Loans and advances to customers at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1.55 Common practice documentation The amount of loans and advances the entity has made to customers that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to customers; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] ifrs-full LoansAndAdvancesToCustomersMeasuredAt FairValueThroughOtherComprehensiveIncom e Montetary, instant, debit label Loans and advances to customers measured at fair value through other comprehensive income IAS 1.55 Common practice

891 documentation The amount of loans and advances the entity has made to customers that are measured at fair value through other comprehensive income. [Refer: Loans and advances to customers; Financial assets measured at fair value through other comprehensive income] ifrs-full LoansAndAdvancesToOtherCreditInstitutions Montetary, instant, debit label Loans and advances to other credit institutions IAS 1.55 Common practice documentation The amount of loans and advances the entity has made to other credit institutions. ifrs-full LoansAndReceivables Montetary, instant, debit label Loans and receivables Expired 2023-01- 01 IFRS 7.8 c Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets] ifrs-full LoansAndReceivablesCategoryMember Member label Loans and receivables, category [member]

892 commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01- 01 IFRS 7.8 c Disclosure documentation This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables] ifrs-full LoansPayableInBreachWhichPermittedLender ToDemandAcceleratedRepayment Montetary, instant, credit label Loans payable in breach which permitted lender to demand accelerated repayment IFRS 7.19 Disclosure documentation The amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment. ifrs-full LoansPayableInDefault Montetary, instant, credit label Loans payable in default IFRS 7.18 b Disclosure documentation The amount of loans payable in default. ifrs-full LoansReceived Montetary, instant, credit label Loans received IAS 1.112 c Common practice documentation The amount of loans received. ifrs-full LoansToGovernment Montetary, instant, debit label Loans to government IAS 1.55 Common practice documentation The amount of loans to government made by the entity. ifrs-full LoansToGovernmentMember Member label Loans to government [member] IAS 1.112 c Common practice documentation This member stands for loans made to government. ifrs-full LongtermBorrowings Montetary, instant, credit label Non-current portion of non-current borrowings IAS 1.55 Common practice totalLabel Total non-current portion of non-current borrowings documentation The non-current portion of non-current borrowings. [Refer: Borrowings] ifrs-full LongtermBorrowingsMember Member label Long-term borrowings [member] IAS 7 - C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example documentation This member stands for long-term borrowings. [Refer: Borrowings] ifrs-full LongtermContractsMember Member label Long-term contracts [member] IFRS 15.B89 e Example documentation This member stands for long-term contracts with customers.

893 ifrs-full LongtermDeposits Montetary, instant, debit label Long-term deposits IAS 1.55 Common practice documentation The amount of long-term deposits held by the entity. ifrs-full LongtermLegalProceedingsProvision Montetary, instant, credit label Non-current legal proceedings provision IAS 37 - Example 10 A court case Example, documentation IAS 37.87 Example The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision] ifrs-full LongtermMiscellaneousOtherProvisions Montetary, instant, credit label Non-current miscellaneous other provisions IAS 1.78 d Common practice documentation The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions] ifrs-full LongtermOnerousContractsProvision Montetary, instant, credit label Non-current onerous contracts provision IAS 37.66 Example documentation The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision] ifrs-full LongtermProvisionForDecommissioningResto rationAndRehabilitationCosts Montetary, instant, credit label Non-current provision for decommissioning, restoration and rehabilitation costs IAS 37 - D Examples: disclosures Example, IAS 37.87 Example documentation The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs] ifrs-full LongtermRestructuringProvision Montetary, instant, credit label Non-current restructuring provision IAS 37.70 Example documentation The amount of non-current provision for restructuring. [Refer: Restructuring provision] ifrs-full LongtermWarrantyProvision Montetary, instant, credit label Non-current warranty provision IAS 37 - Example 1 Warranties Example, documentation IAS 37.87 Example The amount of non-current provision for warranties. [Refer: Warranty provision] ifrs-full LossComponentMember Member label Loss component [member]

894 documentation This member stands for the loss component of the liability for remaining coverage. An entity shall establish (or increase) a loss component of the liability for remaining coverage for an onerous group depicting the losses recognised applying paragraphs 47–48 of IFRS 17. The loss component determines the amounts that are presented in profit or loss as reversals of losses on onerous groups and are consequently excluded from the determination of insurance revenue. [Refer: Insurance contracts [domain]; Net liabilities or assets for remaining coverage excluding loss component [member]] IFRS 17.100 b Disclosur e ifrs-full LossesArisingFromDerecognitionOfFinancialA ssetsMeasuredAtAmortisedCost (Monetary), duration, debit label Losses arising from derecognition of financial assets measured at amortised cost IFRS 7.20A Disclosure negatedLabel Losses arising from derecognition of financial assets measured at amortised cost documentation The loss recognised in the statement of comprehensive income arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full LossesIncurredInRelationToInterestsInStructu redEntities Montetary, duration, debit label Losses incurred in relation to interests in structured entities IFRS 12.B26 b Example documentation The amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Total for all unconsolidated structured entities [member]] ifrs-full LossesOnChangeInFairValueOfDerivatives (Monetary), duration, debit label Losses on change in fair value of derivatives IAS 1.85 Common practice negatedLabel Losses on change in fair value of derivatives

895 documentation The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] ifrs-full LossesOnDisposalsOfInvestmentProperties (Monetary), duration, debit label Losses on disposals of investment properties IAS 1.112 c Common negatedLabel Losses on disposals of investment properties practice documentation The losses on disposals of investment properties. [Refer: Investment property] ifrs-full LossesOnDisposalsOfInvestments (Monetary), duration, debit label Losses on disposals of investments IAS 1.98 d Disclosure negatedLabel Losses on disposals of investments documentation The losses on the disposal of investments. ifrs-full LossesOnDisposalsOfNoncurrentAssets (Monetary), duration, debit label Losses on disposals of non-current assets IAS 1.112 c Common negatedLabel Losses on disposals of non-current assets practice documentation The losses on disposals of non-current assets. [Refer: Non-current assets] ifrs-full LossesOnDisposalsOfPropertyPlantAndEquip ment (Monetary), duration, debit label Losses on disposals of property, plant and equipment negatedLabel IAS 1.98 c Disclosure Losses on disposals of property, plant and equipment documentation The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full LossesOnLitigationSettlements (Monetary), duration, debit label Losses on litigation settlements IAS 1.98 f Disclosure negatedLabel Losses on litigation settlements documentation The losses on settlements of litigation. ifrs-full LTELicencesMember Member label LTE licences [member]

896 documentation This member stands for Long Term Evolution licenses. [Refer: Licences and franchises] IAS 38.119 Common practice ifrs-full Machinery Montetary, instant, debit label Machinery IAS 16.37 c Example documentation The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment] ifrs-full MachineryMember Member label Machinery [member] IAS 16.37 c Example documentation This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment] ifrs-full MajorBusinessCombinationMember Member label Major business combination [member] IAS 10.22 a Example documentation This member stands for major business combinations. [Refer: Total for all business combinations [member]] ifrs-full MajorComponentsOfTaxExpenseIncomeAbstr act label Major components of tax expense (income) [abstract] ifrs-full MajorCustomersAxis Axis label Major customers [axis] IFRS 8.34 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full MajorCustomersDomain Domain [default] label Major customers [domain] IFRS 8.34 Disclosure documentation This member stands for customers. It also represents the standard value for the 'Major customers' axis if no other member is used. ifrs-full MajorOrdinaryShareTransactionsMember Member label Major ordinary share transactions [member] IAS 10.22 f Example documentation This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]] ifrs-full MajorPurchasesOfAssetsMember Member label Major purchases of assets [member] IAS 10.22 c Example documentation This member stands for major purchases of assets.

897 ifrs-full ManagementConclusionOnFairPresentationA sConsequenceOfDeparture Text label Management conclusion on fair presentation as consequence of departure IAS 1.20 a Disclosure documentation The conclusion by management that the financial statements present fairly the entity's financial position, financial performance and cash flows, when the entity has departed from a requirement of an IFRS. ifrs-full MandatoryReserveDepositsAtCentralBanks Montetary, instant, debit label Mandatory reserve deposits at central banks IAS 1.112 c Common practice documentation The amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements. ifrs-full MarketApproachMember Member label Market approach [member] IAS 36.130 f (ii) Disclosur e, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure documentation This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business. ifrs-full MarketComparableCompaniesMember Member label Market comparable companies [member] IFRS 13.B5 Example, IFRS 13.IE63 Example documentation This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]] ifrs-full MarketComparablePricesMember Member label Market comparable prices [member] IFRS 13.B5 Example, IFRS 13.IE63 Example documentation This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]] ifrs-full MarketRiskMember Member label Market risk [member]

898 documentation This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Classes of financial instruments [domain]] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclo sure, IFRS 7.32 Example ifrs-full MarketsOfCustomersAxis Axis label Markets of customers [axis] IFRS 15.B89 c Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full MarketsOfCustomersDomain Domain [default] label Markets of customers [domain] IFRS 15.B89 c Example documentation This member stands for all markets of customers. It also represents the standard value for the 'Markets of customers' axis if no other member is used. ifrs-full MastheadsAndPublishingTitles Montetary, instant, debit label Mastheads and publishing titles IAS 38.119 b Example documentation The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill] ifrs-full MastheadsAndPublishingTitlesMember Member label Mastheads and publishing titles [member] IAS 38.119 b Example documentation This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill] ifrs-full MaterialIncomeAndExpenseAbstract label Material income and expense [abstract] ifrs-full MaterialReconcilingItemsMember Member label Material reconciling items [member] IFRS 8.28 Disclosure

899 documentation This member stands for material adjustments used to reconcile items in the entity's financial statements. ifrs-full MatrixPricingMember Member label Matrix pricing [member] IFRS 13.B7 Example documentation This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities' relationship to other benchmark quoted securities. [Refer: Market approach [member]; Classes of financial instruments [domain]] ifrs-full MatureBiologicalAssetsMember Member label Mature biological assets [member] IAS 41.43 Example documentation This member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications (for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets] ifrs-full MaturityAnalysisForDerivativeFinancialLiabiliti es Text block label Disclosure of maturity analysis for derivative financial liabilities [text block] IFRS 7.39 b Disclosure documentation The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities] ifrs-full MaturityAnalysisForNonderivativeFinancialLia bilities Text block label Disclosure of maturity analysis for non-derivative financial liabilities [text block] IFRS 7.39 a Disclosure

900 documentation The disclosure of a maturity analysis for non￾derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] ifrs-full MaturityAxis Axis label Maturity [axis] IAS 1.61 Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclos ure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109 Disclosure, IFRS 17.109A Disclosure , IFRS 17.120 Disclosure, IFRS 17.132 b Disclosur e, IFRS 7.23B a Disclosure, IFRS 7.42E e Disclosure, IFRS 7.B11 Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full MaturityDomain Domain [default] label Maturity [domain] IAS 1.61 Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclos ure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109 Disclosure, IFRS 17.109A Disclosure , IFRS 17.120 Disclosure, IFRS 17.132 b Disclosur e, IFRS 7.23B a Disclosure, IFRS 7.B11 Example, IFRS 7.B35 Example documentation This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used. ifrs-full MaximumAmountOfPaymentForContingentCo nsiderationArrangementsAndIndemnificationA ssetsIsUnlimited True/False label Maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited IFRS 3.B64 g (iii) Disclos ure

901 commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited. ifrs-full MaximumExposureToCreditRisk Montetary, instant label Maximum exposure to credit risk IFRS 7.35K a Disclosure

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

903 documentation The amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit risk [member]] ifrs-full MaximumExposureToCreditRiskFinancialInstr umentsToWhichImpairmentRequirementsInIF RS9AreNotApplied Montetary, instant label Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied IFRS 7.36 a Disclosure

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

905 documentation The amount that best represents the maximum exposure to credit risk in relation to financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Maximum exposure to credit risk] ifrs-full MaximumExposureToCreditRiskOfFinancialA ssets Montetary, instant label Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss IFRS 7.9 a Disclosure

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

907 documentation The maximum exposure to the credit risk of financial assets designated as measured at fair value through profit or loss. [Refer: Credit risk [member]; Maximum exposure to credit risk] ifrs-full MaximumExposureToCreditRiskOfLoansOrRe ceivables Montetary, instant label Maximum exposure to credit risk of loans or receivables Expired 2023-01- 01 IFRS 7.9 a Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk] ifrs-full MaximumExposureToCreditRiskThatArisesFr omContractsWithinScopeOfIFRS17 Montetary, instant label Maximum exposure to credit risk that arises from contracts within scope of IFRS 17 IFRS 17.131 a Disclosur e

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

909 documentation The amount that best represents the maximum exposure at the end of the reporting period to credit risk that arises from contracts within the scope of IFRS 17. [Refer: Credit risk [member]] ifrs-full MaximumExposureToLossFromContinuingInv olvement Montetary, instant label Maximum exposure to loss from continuing involvement IFRS 7.42E c Disclosure

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

911 ifrs-full MaximumExposureToLossFromInterestsInStr ucturedEntities Montetary, instant label Maximum exposure to loss from interests in structured entities IFRS 12.29 c Disclosure commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

912 documentation The amount that best represents the entity's maximum exposure to loss from its interests in structured entities. [Refer: Total for all unconsolidated structured entities [member]] ifrs-full MaximumExposureToLossFromInterestsInStr ucturedEntitiesCannotBeQuantified True/False label Maximum exposure to loss from interests in structured entities cannot be quantified IFRS 12.29 c Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the entity cannot quantify its maximum exposure to loss from its interests in structured entities. ifrs-full MaximumLimitOfLossesOfStructuredEntities WhichEntityIsRequiredToAbsorbBeforeOther Parties Montetary, instant, credit label Maximum limit of losses of structured entities which entity is required to absorb before other parties IFRS 12.B26 d Example documentation The maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Total for all unconsolidated structured entities [member]] ifrs-full MeasurementAxis Axis label Measurement [axis] IAS 40.32A Disclosure, IAS 41.50 Disclosure, documentation IFRS 13.93 a Disclosure The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full MeasurementBasesForIntangibleAssetsDoma in Domain label Measurement bases for intangible assets [domain] IAS 38.122 c (iii) Disclos ure documentation This member stands for the measurement bases for intangible assets. ifrs-full MeasurementBasesForInvestmentPropertyDo main Domain label Measurement bases for investment property [domain] IAS 40.75 a Disclosure documentation This member stands for the measurement bases for investment property. ifrs-full MeasurementBasesForPropertyPlantAndEqui pmentDomain Domain label Measurement bases for property, plant and equipment [domain] IAS 16.73 a Disclosure

913 documentation This member stands for the measurement bases for property, plant and equipment. ifrs-full MeasurementBasesPropertyPlantAndEquipm ent Text label Measurement bases, property, plant and equipment IAS 16.73 a Disclosure documentation The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment] ifrs-full MeasurementBasesUsedForPropertyPlantAn dEquipment List label Measurement bases used for property, plant and equipment IAS 16.73 a Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates which measurement bases are used for determining the gross carrying amount for a class of property, plant and equipment. ifrs-full MeasurementDomain Domain [default] label Measurement [domain] IAS 40.32A Disclosure, IAS 41.50 Disclosure, documentation IFRS 13.93 a Disclosure This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used. ifrs-full MeasurementOfInvestmentInAssociatesAndJ ointVenturesDomain Domain label Measurement of investment in associates and joint ventures [domain] IFRS 12.21 b (i) Disclosu re documentation This member stands for the measurement of investment in associates and joint ventures. ifrs-full MeasurementOfInvestmentsInSeparateFinanc ialStatementsDomain Domain label Measurement of investments in separate financial statements [domain] IAS 27.16 c Disclosure, IAS 27.17 c Disclosure documentation This member stands for the measurement of investments in the reporting entity's separate financial statements.

914 ifrs-full MeasurementPeriodAdjustmentsRecognisedF orParticularAssetsLiabilitiesNoncontrollingInte restsOrItemsOfConsideration Montetary, duration label Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration IFRS 3.B67 a (iii) Disclos ure documentation The amount of measurement period adjustments recognised for particular assets, liabilities, non￾controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Total for all business combinations [member]] ifrs-full MediaProductionExpense Montetary, duration, debit label Media production expense IAS 1.112 c Common practice documentation The amount of expense arising from media production. ifrs-full Merchandise Montetary, instant, debit label Current merchandise IAS 1.78 c Example, IAS 2.37 Common documentation practice A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories] ifrs-full MergerReserve Montetary, instant, credit label Merger reserve IAS 1.55 Common practice documentation A component of equity that may result in relation to a business combination outside the scope of IFRS 3. ifrs-full MergerReserveMember Member label Merger reserve [member] IAS 1.108 Common practice documentation This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3. ifrs-full MethodForDepreciationOrAmortisationDomai n Domain label Method for depreciation or amortisation [domain] IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure documentation This member stands for the method of depreciation or amortisation. ifrs-full MethodOfAssessmentOfExpectedCreditLosse sAxis Axis label Method of assessment of expected credit losses [axis]

915 documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example ifrs-full MethodOfAssessmentOfExpectedCreditLosse sDomain Domain [default] label Method of assessment of expected credit losses [domain] IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example documentation This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the 'Method of assessment of expected credit losses' axis if no other member is used. ifrs-full MethodOfDeterminingFairValueOfInstruments OrInterests Text label Description of method of measuring fair value of instruments or interests IFRS 3.B64 f (iv) Disclos ure documentation The description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] ifrs-full MethodOfSettlementDomain Domain label Method of settlement [domain] IFRS 2.45 a Disclosure documentation This member stands for the method of settlement for share-based payment transactions. ifrs-full MethodOfSettlementForSharebasedPayment Arrangement List label Method of settlement for share-based payment arrangement IFRS 2.45 a Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates the method of settlement for a type of share-based payment arrangement that existed at any time during the period.

916 ifrs-full MethodsAndAssumptionsUsedInPreparingSe nsitivityAnalysis Text label Description of methods and assumptions used in preparing sensitivity analysis IFRS 7.40 b Disclosure documentation The description of methods and assumptions used when preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]] ifrs-full MethodsOfGenerationAxis Axis label Methods of generation [axis] IAS 38.118 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full MethodsOfGenerationDomain Domain [default] label Methods of generation [domain] IAS 38.118 Disclosure documentation This member stands for all methods of generation. It also represents the standard value for the 'Methods of generation' axis if no other member is used. ifrs-full MethodsOfTranslationUsedToDetermineSuppl ementaryInformation Text label Description of methods of translation used to determine supplementary information IAS 21.57 c Disclosure documentation The description of the method of translation used to determine the entity's supplementary information when the entity displays the information in a currency that is different from either its functional currency or its presentation currency. ifrs-full MethodsToDetermineAmountOfChangesInFai rValueOfFinancialAssetsAndFinancialLiabilitie sAttributableToChangesInCreditRisk Text label Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk IFRS 7.11 a Disclosure documentation The description of the methods used to determine the amount of changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk, including an explanation of why the method is appropriate. [Refer: Credit risk [member]; Financial assets; Financial liabilities]

917 ifrs-full MethodsUsedInPreparingSensitivityAnalysisR eflectingInterdependenciesBetweenRiskVaria bles Text label Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables IFRS 7.41 a Disclosure documentation The description of method, parameters and assumptions used in preparing a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (for example, interest rates and exchange rates) and is used to manage financial risks. ifrs-full MethodsUsedToMeasureContractsWithinSco peOfIFRS17Axis Axis label Methods used to measure contracts within scope of IFRS 17 [axis] IFRS 17.117 a Disclosur e documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full MethodsUsedToMeasureContractsWithinSco peOfIFRS17Domain Domain [default] label Methods used to measure contracts within scope of IFRS 17 [domain] IFRS 17.117 a Disclosur e documentation This member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the 'Methods used to measure contracts within scope of IFRS 17' axis if no other member is used. ifrs-full MethodsUsedToMeasureRisk Text label Methods used to measure risk IFRS 7.33 b Disclosure documentation The description of the methods used to measure risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full MethodUsedToAccountForInvestmentsInAsso ciates Text label Method used to account for investments in associates IAS 27.16 c Disclosure, IAS 27.17 c Disclosure documentation The description of the method used to account for investments in associates. [Refer: Total for all associates [member]] ifrs-full MethodUsedToAccountForInvestmentsInAsso ciatesCategorical List label Method used to account for investments in associates, categorical IAS 27.16 c Disclosure, IAS 27.17 c Disclosure

918 commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates which method is used to account for investments in associates. ifrs-full MethodUsedToAccountForInvestmentsInJoint Ventures Text label Method used to account for investments in joint ventures IAS 27.16 c Disclosure, IAS 27.17 c Disclosure documentation The description of the method used to account for investments in joint ventures. [Refer: Total for all joint ventures [member]] ifrs-full MethodUsedToAccountForInvestmentsInJoint VenturesCategorical List label Method used to account for investments in joint ventures, categorical IAS 27.16 c Disclosure, IAS 27.17 c Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates which method is used to account for investments in joint ventures. ifrs-full MethodUsedToAccountForInvestmentsInSubs idiaries Text label Method used to account for investments in subsidiaries IAS 27.16 c Disclosure, IAS 27.17 c Disclosure documentation The description of the method used to account for investments in subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full MethodUsedToAccountForInvestmentsInSubs idiariesCategorical List label Method used to account for investments in subsidiaries, categorical IAS 27.16 c Disclosure, IAS 27.17 c Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

919 documentation Indicates which method is used to account for investments in subsidiaries. ifrs-full MethodUsedToDetermineSettlementAmountF orPreexistingRelationshipForTransactionReco gnisedSeparatelyFromAcquisitionOfAssetsAn dAssumptionOfLiabilitiesInBusinessCombinati on Text label Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 l (iv) Disclos ure documentation The description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] ifrs-full MiningAssets Montetary, instant, debit label Mining assets IAS 16.37 Common practice documentation The amount of assets related to mining activities of the entity. ifrs-full MiningAssetsMember Member label Mining assets [member] IAS 16.37 Common practice documentation This member stands for mining assets. [Refer: Mining assets] ifrs-full MiningPropertyMember Member label Mining property [member] IAS 16.37 Common practice documentation This member stands for property related to mining activities. ifrs-full MiningRightsMember Member label Mining rights [member] IAS 38.119 Common practice documentation This member stands for rights related to mining activities. ifrs-full MiscellaneousAssetsAbstract label Miscellaneous assets [abstract] ifrs-full MiscellaneousComponentsOfEquityAbstract label Miscellaneous components of equity [abstract] ifrs-full MiscellaneousCurrentAssetsAbstract label Miscellaneous current assets [abstract] ifrs-full MiscellaneousCurrentLiabilitiesAbstract label Miscellaneous current liabilities [abstract] ifrs-full MiscellaneousEquityAbstract label Miscellaneous equity [abstract]

920 ifrs-full MiscellaneousLiabilitiesAbstract label Miscellaneous liabilities [abstract] ifrs-full MiscellaneousNoncurrentAssetsAbstract label Miscellaneous non-current assets [abstract] ifrs-full MiscellaneousNoncurrentLiabilitiesAbstract label Miscellaneous non-current liabilities [abstract] ifrs-full MiscellaneousOtherComprehensiveIncomeAb stract label Miscellaneous other comprehensive income [abstract] ifrs-full MiscellaneousOtherOperatingExpense Montetary, duration, debit label Miscellaneous other operating expense IAS 1.112 c Common practice documentation The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)] ifrs-full MiscellaneousOtherOperatingIncome Montetary, duration, credit label Miscellaneous other operating income IAS 1.112 c Common practice documentation The amount of miscellaneous other operating income. [Refer: Other operating income (expense)] ifrs-full MiscellaneousOtherProvisions Montetary, instant, credit label Miscellaneous other provisions IAS 1.78 d Common practice totalLabel Total miscellaneous other provisions documentation The amount of miscellaneous other provisions. [Refer: Other provisions] ifrs-full MiscellaneousOtherProvisionsAbstract label Miscellaneous other provisions [abstract] ifrs-full MiscellaneousOtherProvisionsMember Member label Miscellaneous other provisions [member] IAS 37.84 Disclosure documentation This member stands for miscellaneous other provisions. [Refer: Classes of other provisions [domain]] ifrs-full MiscellaneousOtherReservesMember Member label Miscellaneous other reserves [member] IAS 1.108 Common practice documentation This member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose in the same statement or note. [Refer: Other reserves [member]] ifrs-full MiscellaneousTimeBandsAbstract label Miscellaneous time bands [abstract]

921 ifrs-full ModelUsedToMeasureInvestmentProperty Text label Explanation of whether entity applied fair value model or cost model to measure investment property IAS 40.75 a Disclosure documentation The explanation of whether the entity applied the fair value model or the cost model to measure investment property. [Refer: Fair value model [member]; At cost [member]; Investment property] ifrs-full MortgageLoans Montetary, instant, debit label Mortgage loans IAS 1.55 Common practice documentation The amount of mortgage loans made by the entity. ifrs-full MortgagesMember Member label Mortgages [member] IFRS 7.6 Example, IFRS 7.IG20B Example, documentation IFRS 7.IG40B Example This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan. ifrs-full MotorVehicles Montetary, instant, debit label Motor vehicles IAS 16.37 f Example documentation The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment] ifrs-full MotorVehiclesMember Member label Motor vehicles [member] IAS 16.37 f Example documentation This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment] ifrs-full MultiemployerDefinedBenefitPlansMember Member label Multi-employer defined benefit plans [member]

922 documentation This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [domain]] IAS 19.33 b Disclosure, IAS 19.34 b Disclosure ifrs-full MultiemployerOrStatePlanIsDefinedBenefitPla n True/False label Multi-employer or state plan is defined benefit plan IAS 19.148 d (i) Disclosu re commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether a multi-employer or state plan is a defined benefit plan. ifrs-full MultiperiodExcessEarningsMethodMember Member label Multi-period excess earnings method [member] IFRS 13.B11 c Example documentation This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]] ifrs-full NameOfAcquiree Text label Name of acquiree IFRS 3.B64 a Disclosure documentation The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Total for all business combinations [member]] ifrs-full NameOfAssociate Text label Name of associate

923 documentation The name of an associate. [Refer: Total for all associates [member]] IAS 27.16 b (i) Disclosur e, IAS 27.17 b (i) Disclosur e, IFRS 12.21 a (i) Disclosu re ifrs-full NameOfEntityWhoseConsolidatedFinancialSt atementsHaveBeenProducedForPublicUse Text label Name of entity whose consolidated financial statements have been produced for public use IAS 27.16 a Disclosure documentation The name of the entity's ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]] ifrs-full NameOfGovernmentAndNatureOfRelationshi pWithGovernment Text label Name of government and nature of relationship with government IAS 24.26 a Disclosure documentation The name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence). [Refer: Government [member]] ifrs-full NameOfJointOperation Text label Name of joint operation IFRS 12.21 a (i) Disclosu re documentation The name of a joint operation. [Refer: Total for all joint operations [member]] ifrs-full NameOfJointVenture Text label Name of joint venture IAS 27.16 b (i) Disclosur e, IAS 27.17 b (i) Disclosur e, IFRS 12.21 a (i) Disclosu re documentation The name of a joint venture. [Refer: Total for all joint ventures [member]] ifrs-full NameOfMostSeniorParentEntityProducingPub liclyAvailableFinancialStatements Text label Name of most senior parent entity producing publicly available financial statements IAS 24.13 Disclosure documentation The name of most senior parent entity producing publicly available financial statements. ifrs-full NameOfParentEntity Text label Name of parent entity IAS 1.138 c Disclosure, IAS 24.13 Disclosure documentation The name of the entity's parent. [Refer: Parent [member]]

924 ifrs-full NameOfReportingEntityOrOtherMeansOfIdent ification Text label Name of reporting entity or other means of identification IAS 1.51 a Disclosure documentation The name of the reporting entity or other means of identification. ifrs-full NameOfSubsidiary Text label Name of subsidiary IAS 27.16 b (i) Disclosur e, IAS 27.17 b (i) Disclosur e, IFRS 12.12 a Disclosure, IFRS 12.19B a Disclosur e documentation The name of a subsidiary. [Refer: Total for all subsidiaries [member]] ifrs-full NameOfUltimateParentOfGroup Text label Name of ultimate parent of group IAS 1.138 c Disclosure, IAS 24.13 Disclosure documentation The name of the ultimate controlling party of the group. ifrs-full NamesOfEmployersAndEmployeeGroupsCov ered Text label Names of employers and employee groups covered IAS 26.36 a Disclosure documentation The names of employers and employee groups covered in retirement benefit plans. ifrs-full NatureOfFinancialAssetsTransferredDuringPe riodWhichDoNotQualifyForDerecognition Text label Description of nature of transferred financial assets that are not derecognised in their entirety IFRS 7.42D a Disclosure documentation The description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]; Financial assets] ifrs-full NatureOfFinancialStatements List label Nature of financial statements IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).

925 ifrs-full NatureOfFinancialStatementsDomain Domain label Nature of financial statements [domain] IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, documentation IAS 27.17 a Disclosure This member stands for the nature of the reporting entity's financial statements. ifrs-full NatureOfInterestInOtherEntitiesDomain Domain label Nature of interest in other entities [domain] IAS 24.26 a Disclosure documentation This member stands for the nature of the reporting entity's interest in other entities. ifrs-full NatureOfRelationshipWithGovernment List label Nature of relationship with government IAS 24.26 a Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates the nature of government’s relationship with the reporting entity. ifrs-full NatureOfRisksAndRewardsOfOwnershipToW hichEntityRemainsExposed Text label Description of nature of risks and rewards of ownership to which entity is exposed IFRS 7.42D b Disclosure documentation The description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets] ifrs-full NetAmountsForPayfloatingReceivefixedIntere stRateSwapsForWhichNetCashFlowsAreExch anged Montetary, instant, credit label Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged IFRS 7.B11D c Example documentation The amount of contractual undiscounted cash flows in relation to net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged. [Refer: Swap contract [member]] ifrs-full NetAssetsLiabilities Montetary, instant, debit label Assets (liabilities) IAS 1.112 c Common practice, IFRS 1.IG63 Example netLabel Net assets (liabilities) documentation The amount of assets less the amount of liabilities.

926 ifrs-full NetAssetsLiabilitiesAbstract label Net assets (liabilities) [abstract] ifrs-full NetAssetValueMember Member label Net asset value [member] IFRS 13.93 d Example, IFRS 13.IE63 Example documentation This member stands for a valuation technique that compares the value of assets and liabilities. ifrs-full NetCurrentAssetsLiabilitiesAbstract label Net current assets (liabilities) [abstract] ifrs-full NetDebt Montetary, instant, credit label Net debt IAS 1.112 c Common practice documentation The amount of net debt of the entity. ifrs-full NetDeferredTaxAssets Montetary, instant, debit label Net deferred tax assets IAS 12.81 g (i) Common practice documentation The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities] ifrs-full NetDeferredTaxAssetsAndLiabilitiesAbstract label Net deferred tax assets and liabilities [abstract] ifrs-full NetDeferredTaxLiabilities Montetary, instant, credit label Net deferred tax liabilities IAS 12.81 g (i) Common practice documentation The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] ifrs-full NetDefinedBenefitLiabilityAssetAxis Axis label Net defined benefit liability (asset) [axis] IAS 19.140 a Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full NetDefinedBenefitLiabilityAssetDomain Domain [default] label Net defined benefit liability (asset) [domain] IAS 19.140 a Disclosure

927 documentation This member stands for the net defined benefit liability (asset). It also represents the standard value for the 'Net defined benefit liability (asset)' axis if no other member is used. [Refer: Net defined benefit liability (asset)] ifrs-full NetFinancialAssetsSubjectToOffsettingEnforc eableMasterNettingArrangementsOrSimilarAg reements Montetary, instant, debit label Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C e Disclosure netLabel Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements documentation The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial assets, from the net amount of financial assets subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position. ifrs-full NetFinancialAssetsSubjectToOffsettingEnforc eableMasterNettingArrangementsOrSimilarAg reementsAbstract label Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract] ifrs-full NetFinancialAssetsSubjectToOffsettingEnforc eableMasterNettingArrangementsOrSimilarAg reementsInStatementOfFinancialPosition Montetary, instant, debit label Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position IFRS 7.13C c Disclosure netLabel Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position

928 documentation The net amount of financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial assets] ifrs-full NetFinancialAssetsSubjectToOffsettingEnforc eableMasterNettingArrangementsOrSimilarAg reementsInStatementOfFinancialPositionAbstr act label Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract] ifrs-full NetFinancialLiabilitiesSubjectToOffsettingEnfo rceableMasterNettingArrangementsOrSimilar Agreements Montetary, instant, credit label Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C e Disclosure netLabel Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements documentation The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial liabilities, from the net amount of financial liabilities subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position. ifrs-full NetFinancialLiabilitiesSubjectToOffsettingEnfo rceableMasterNettingArrangementsOrSimilar AgreementsAbstract label Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract] ifrs-full NetFinancialLiabilitiesSubjectToOffsettingEnfo rceableMasterNettingArrangementsOrSimilar AgreementsInStatementOfFinancialPosition Montetary, instant, credit label Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position IFRS 7.13C c Disclosure

929 netLabel Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position documentation The net amount of financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial liabilities] ifrs-full NetFinancialLiabilitiesSubjectToOffsettingEnfo rceableMasterNettingArrangementsOrSimilar AgreementsInStatementOfFinancialPositionA bstract label Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract] ifrs-full NetForeignExchangeGain Montetary, duration, credit label Net foreign exchange gain IAS 1.35 Common practice, IAS 21.52 a Common practice commentaryGuidance Only use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item 'Foreign exchange gain (loss)' instead to tag net foreign exchange gains. documentation The net gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]

930 ifrs-full NetForeignExchangeLoss Montetary, duration, debit label Net foreign exchange loss IAS 1.35 Common practice, IAS 21.52 a Common practice commentaryGuidance Only use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item 'Foreign exchange gain (loss)' instead to tag net foreign exchange losses. documentation The net loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] ifrs-full NetInvestmentInFinanceLease Montetary, instant, debit label Net investment in finance lease IFRS 16.94 Disclosure totalLabel Net investment in finance lease

931 documentation The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor. ifrs-full NetLiabilitiesOrAssetsForRemainingCoverage ExcludingLossComponentMember Member label Net liabilities or assets for remaining coverage excluding loss component [member] IFRS 17.100 a Disclosur e

932 documentation This member stands for the net liabilities or assets for the remaining coverage component, excluding any loss component. A liability for remaining coverage is an entity’s obligation to: (a) investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (ie the obligation that relates to the unexpired portion of the insurance coverage); and (b) pay amounts under existing insurance contracts that are not included in (a) and that relate to: (i) insurance contract services not yet provided (ie the obligations that relate to future provision of insurance contract services); or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that have not been transferred to the liability for incurred claims. [Refer: Insurance contracts [domain]; Loss component [member]] ifrs-full NetMovementInDeferredTaxArisingFromRegu latoryDeferralAccountBalancesRelatedToProfi tOrLoss Montetary, duration, credit label Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss IFRS 14.24 Disclosure, IFRS 14.B12 b Disclosur e documentation The amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss. [Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory deferral account balances; Profit (loss)] ifrs-full NetMovementInOtherRegulatoryDeferralAcco untBalancesRelatedToProfitOrLoss Montetary, duration, credit label Net movement in other regulatory deferral account balances related to profit or loss IFRS 14.25 Common practice,

933 documentation The amount of the net movement in regulatory deferral account balances related to profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Net movement in regulatory deferral account balances related to profit or loss] IFRS 14.IE5 Common practice ifrs-full NetMovementInRegulatoryDeferralAccountBal ancesRelatedToOtherComprehensiveIncome Abstract label Net movement in regulatory deferral account balances related to other comprehensive income [abstract] ifrs-full NetMovementInRegulatoryDeferralAccountBal ancesRelatedToProfitOrLoss Montetary, duration, credit label Net movement in regulatory deferral account balances related to profit or loss IFRS 14.23 Disclosure, IFRS 14.35 Disclosure totalLabel Total net movement in regulatory deferral account balances related to profit or loss documentation The amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [domain]; Profit (loss)] ifrs-full NetMovementInRegulatoryDeferralAccountBal ancesRelatedToProfitOrLossAbstract label Net movement in regulatory deferral account balances related to profit or loss [abstract] ifrs-full NetMovementInRegulatoryDeferralAccountBal ancesRelatedToProfitOrLossAndNetMoveme ntInRelatedDeferredTax Montetary, duration, credit label Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax IFRS 14.24 Disclosure, IFRS 14.B12 a Disclosur e totalLabel Total net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax documentation The amount of the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss]

934 ifrs-full NetMovementInRegulatoryDeferralAccountBal ancesRelatedToProfitOrLossAndNetMoveme ntInRelatedDeferredTaxAbstract label Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract] ifrs-full NetMovementInRegulatoryDeferralAccountBal ancesRelatedToProfitOrLossAttributableToNo ncontrollingInterests Montetary, duration, credit label Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests IFRS 14.B25 Disclosure documentation The amount of the net movement in regulatory deferral account balances related to profit or loss that is attributable to non-controlling interests. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Non￾controlling interests] ifrs-full NetMovementInRegulatoryDeferralAccountBal ancesRelatedToProfitOrLossDirectlyAssociate dWithDiscontinuedOperation Montetary, duration, credit label Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation IFRS 14.25 Disclosure documentation The amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued operations [member]] ifrs-full NetworkInfrastructureMember Member label Network infrastructure [member] IAS 16.37 Common practice documentation This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment] ifrs-full NewIFRSsAxis Axis label New IFRSs [axis] IAS 8.30 b Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full NewIFRSsDomain Domain [default] label New IFRSs [domain] IAS 8.30 b Disclosure

935 documentation This member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the 'New IFRSs' axis if no other member is used. [Refer: IFRSs [member]] ifrs-full NewLiabilitiesContingentLiabilitiesRecognised InBusinessCombination Montetary, duration, credit label New liabilities, contingent liabilities recognised in business combination IFRS 3.B67 c Common practice documentation The amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination] ifrs-full NewOrAmendedIFRSStandardIsAppliedEarly True/False label New or amended IFRS Standard is applied early Expiry date 2026-01- 01 IAS 1.139U Disclosur e, Expiry date 2025-01- 01 IAS 1.139V Disclosur e, Expiry date 2025-01- 01 IFRS 17.C1 Disclosur e commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether a new or amended IFRS Standard is applied earlier than its effective date. ifrs-full NewProvisionsOtherProvisions Montetary, duration, credit label New provisions, other provisions IAS 37.84 b Common practice documentation The amount recognised for new other provisions. [Refer: Other provisions] ifrs-full NewStandardsOrInterpretationsNotApplied True/False label New standards or interpretations not applied IAS 8.30 a Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the entity has not applied a new IFRS that has been issued but is not yet effective.

936 ifrs-full NineYearsBeforeReportingYearMember Member label Nine years before reporting year [member] IFRS 17.130 Disclosure documentation This member stands for a year that ended nine years before the end of the reporting year. ifrs-full NominalAmountOfHedgingInstrument Decimal, instant label Nominal amount of hedging instrument IFRS 7.23B a Disclosure, IFRS 7.24A d Disclosure documentation The nominal amount of a hedging instrument. [Refer: Hedging instruments [domain]] ifrs-full NominalAmountOfHedgingInstrumentsInHedg ingRelationshipsToWhichAmendmentsForInte restRateBenchmarkReformAreApplied Montetary, instant label Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied IFRS 7.24H e Disclosure commentaryGuidance A positive XBRL value should normally be entered for this element. documentation The nominal amount of the hedging instruments in hedging relationships to which the entity is applying the exceptions in the scope of the amendments for interest rate benchmark reform. [Refer: Nominal amount of hedging instrument] ifrs-full NominalOrPrincipalAmountOfFinancialInstrum entOnDiscontinuationOfMeasurementAtFairV alueThroughProfitOrLossBecauseCreditDeriv ativeIsUsedToManageCreditRisk Montetary, instant label Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk IFRS 7.24G c Disclosure

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

938 documentation The nominal or principal amount of a financial instrument on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]] ifrs-full NonadjustingEventsAfterReportingPeriodAxis Axis label Non-adjusting events after reporting period [axis] IAS 10.21 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full NonadjustingEventsAfterReportingPeriodDom ain Domain [default] label Non-adjusting events after reporting period [domain] IAS 10.21 Disclosure documentation This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the 'Non-adjusting events after reporting period' axis if no other member is used. ifrs-full NoncashAssetsDeclaredForDistributionToOw nersBeforeFinancialStatementsAuthorisedForI ssue Montetary, instant, debit label Non-cash assets declared for distribution to owners before financial statements authorised for issue IFRIC 17.17 b Disclosure documentation The amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. ifrs-full NoncashAssetsDeclaredForDistributionToOw nersBeforeFinancialStatementsAuthorisedForI ssueAtFairValue Montetary, instant, debit label Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value IFRIC 17.17 c Disclosure

939 documentation The fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets declared for distribution to owners before financial statements authorised for issue] ifrs-full NoncashAssetsPledgedAsCollateralForWhich TransfereeHasRightByContractOrCustomToS ellOrRepledgeCollateral Montetary, instant, debit label Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral IFRS 9.3.2.23 a Disclosu re documentation The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. ifrs-full NoncashEffectOfBusinessCombinationsSuppli erFinanceArrangements Montetary, duration, credit label Non-cash effect of business combinations, supplier finance arrangements IAS 7.44H c Example documentation The amount of non-cash effects of business combinations on financial liabilities that are part of a supplier finance arrangement. ifrs-full NoncashEffectOfExchangeDifferencesSupplie rFinanceArrangements Montetary, duration, credit label Non-cash effect of exchange differences, supplier finance arrangements IAS 7.44H c Example documentation The amount of non-cash effects of exchange differences on financial liabilities that are part of a supplier finance arrangement. ifrs-full NoncontrollingInterestInAcquireeRecognisedA tAcquisitionDate Montetary, instant, credit label Non-controlling interest in acquiree recognised at acquisition date IFRS 3.B64 o (i) Disclosu re documentation The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Total for all business combinations [member]] ifrs-full NoncontrollingInterests label Non-controlling interests

940 Montetary, instant, credit documentation The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]] IAS 1.54 q Disclosure, IFRS 10.22 Disclosure, IFRS 12.12 f Disclosure ifrs-full NoncontrollingInterestsMember Member label Non-controlling interests [member] IAS 1.106 Disclosure documentation This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent. ifrs-full NoncurrentAccrualsAndNoncurrentDeferredIn comeIncludingNoncurrentContractLiabilities Montetary, instant, credit label Non-current accruals and non-current deferred income including non-current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total non-current accruals and non-current deferred income including non-current contract liabilities documentation The amount of non-current accruals and non￾current deferred income including non-current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities] ifrs-full NoncurrentAccrualsAndNoncurrentDeferredIn comeIncludingNoncurrentContractLiabilitiesAb stract label Non-current accruals and non-current deferred income including non-current contract liabilities [abstract] ifrs-full NoncurrentAccruedIncomeIncludingNoncurre ntContractAssets Montetary, instant, debit label Non-current accrued income including non￾current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total non-current accrued income including non￾current contract assets documentation The amount of non-current accrued income including non-current contract assets. [Refer: Accrued income including contract assets] ifrs-full NoncurrentAccruedIncomeIncludingNoncurre ntContractAssetsAbstract label Non-current accrued income including non￾current contract assets [abstract] ifrs-full NoncurrentAccruedIncomeOtherThanNoncurr entContractAssets Montetary, instant, debit label Non-current accrued income other than non￾current contract assets IAS 1.55 Common practice,

941 documentation The amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract assets] IAS 1.78 Common practice ifrs-full NoncurrentAdvances Montetary, instant, credit label Non-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in time IAS 1.55 Common practice, IAS 1.78 Common practice documentation The amount of non-current advances received representing non-current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time] ifrs-full NoncurrentAssets Montetary, instant, debit label Non-current assets IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ii) Disclo sure totalLabel Total non-current assets documentation The amount of assets that do not meet the definition of current assets. [Refer: Current assets] ifrs-full NoncurrentAssetsAbstract label Non-current assets [abstract] ifrs-full NoncurrentAssetsHeldForSaleMember Member label Non-current assets held for sale [member] IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 5.38 Common practice documentation This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets] ifrs-full NoncurrentAssetsOrDisposalGroupsClassified AsHeldForDistributionToOwners Montetary, instant, debit label Non-current assets or disposal groups classified as held for distribution to owners IFRS 5.38 Disclosure, IFRS 5.5A Disclosure documentation The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets] ifrs-full NoncurrentAssetsOrDisposalGroupsClassified AsHeldForSale Montetary, instant, debit label Non-current assets or disposal groups classified as held for sale IFRS 5.38 Disclosure

942 documentation The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]] ifrs-full NoncurrentAssetsOrDisposalGroupsClassified AsHeldForSaleMember Member label Non-current assets or disposal groups classified as held for sale [member] IAS 36.127 Common practice documentation This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Non-current assets held for sale [member]] ifrs-full NoncurrentAssetsOrDisposalGroupsClassified AsHeldForSaleOrAsHeldForDistributionToOw ners Montetary, instant, debit label Non-current assets or disposal groups classified as held for sale or as held for distribution to owners IAS 1.54 j Disclosure totalLabel Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners documentation The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale] ifrs-full NoncurrentAssetsOrDisposalGroupsClassified AsHeldForSaleOrAsHeldForDistributionToOw nersAbstract label Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract] ifrs-full NoncurrentAssetsOtherThanFinancialInstrum entsDeferredTaxAssetsPostemploymentBenef itAssetsAndRightsArisingUnderInsuranceCont racts Montetary, instant, debit label Non-current assets other than financial instruments, deferred tax assets, post￾employment benefit assets, and rights arising under insurance contracts IFRS 8.33 b Disclosure

943 documentation The amount of non-current assets other than financial instruments, deferred tax assets, post￾employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Classes of financial instruments [domain]; Non-current assets] ifrs-full NoncurrentAssetsRecognisedAsOfAcquisition Date Montetary, instant, debit label Non-current assets recognised as of acquisition date IFRS 3.B64 i Common practice documentation The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Total for all business combinations [member]] ifrs-full NoncurrentBiologicalAssets Montetary, instant, debit label Non-current biological assets IAS 1.54 f Disclosure documentation The amount of non-current biological assets. [Refer: Biological assets] ifrs-full NoncurrentBiologicalAssetsMember Member label Non-current biological assets [member] IAS 41.50 Common practice documentation This member stands for non-current biological assets. [Refer: Biological assets] ifrs-full NoncurrentContractAssets Montetary, instant, debit label Non-current contract assets IFRS 15.105 Disclosure documentation The amount of non-current contract assets. [Refer: Contract assets] ifrs-full NoncurrentContractLiabilities Montetary, instant, credit label Non-current contract liabilities IFRS 15.105 Disclosure totalLabel Total non-current contract liabilities documentation The amount of non-current contract liabilities. [Refer: Contract liabilities] ifrs-full NoncurrentContractLiabilitiesAbstract label Non-current contract liabilities [abstract] ifrs-full NoncurrentContractLiabilitiesForPerformance ObligationsSatisfiedOverTime Montetary, instant, credit label Non-current contract liabilities for performance obligations satisfied over time IAS 1.55 Common practice, IAS 1.78 Common practice documentation The amount of non-current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]

944 ifrs-full NoncurrentDebtInstrumentsIssued Montetary, instant, credit label Non-current debt instruments issued IAS 1.55 Common practice documentation The amount of non-current debt instruments issued. [Refer: Debt instruments issued] ifrs-full NoncurrentDeferredIncomeIncludingNoncurre ntContractLiabilities Montetary, instant, credit label Non-current deferred income including non￾current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total non-current deferred income including non￾current contract liabilities documentation The amount of non-current deferred income including non-current contract liabilities. [Refer: Deferred income including contract liabilities] ifrs-full NoncurrentDeferredIncomeIncludingNoncurre ntContractLiabilitiesAbstract label Non-current deferred income including non￾current contract liabilities [abstract] ifrs-full NoncurrentDeferredIncomeOtherThanNoncurr entContractLiabilities Montetary, instant, credit label Non-current deferred income other than non￾current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice documentation The amount of non-current deferred income other than non-current contract liabilities. [Refer: Deferred income other than contract liabilities] ifrs-full NoncurrentDepositsFromCustomers Montetary, instant, credit label Non-current deposits from customers IAS 1.55 Common practice documentation The amount of non-current deposits from customers. [Refer: Deposits from customers] ifrs-full NoncurrentDerivativeFinancialAssets Montetary, instant, debit label Non-current derivative financial assets IAS 1.55 Common practice documentation The amount of non-current derivative financial assets. [Refer: Derivative financial assets] ifrs-full NoncurrentDerivativeFinancialLiabilities Montetary, instant, credit label Non-current derivative financial liabilities IAS 1.55 Common practice documentation The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities] ifrs-full NoncurrentDividendPayables Montetary, instant, credit label Non-current dividend payables IAS 1.55 Common practice documentation The amount of non-current dividend payables. [Refer: Dividend payables]

945 ifrs-full NoncurrentExciseTaxPayables Montetary, instant, credit label Non-current excise tax payables IAS 1.78 Common practice documentation The amount of non-current excise tax payables. [Refer: Excise tax payables] ifrs-full NoncurrentFinanceLeaseReceivables Montetary, instant, debit label Non-current finance lease receivables IAS 1.55 Common practice documentation The amount of non-current finance lease receivables. [Refer: Finance lease receivables] ifrs-full NoncurrentFinancialAssets Montetary, instant, debit label Non-current financial assets IFRS 7.25 Disclosure totalLabel Total non-current financial assets documentation The amount of non-current financial assets. [Refer: Financial assets] ifrs-full NoncurrentFinancialAssetsAtAmortisedCost Montetary, instant, debit label Non-current financial assets at amortised cost IFRS 7.8 f Disclosure documentation The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full NoncurrentFinancialAssetsAtFairValueThroug hOtherComprehensiveIncome Montetary, instant, debit label Non-current financial assets at fair value through other comprehensive income IFRS 7.8 h Disclosure totalLabel Total non-current financial assets at fair value through other comprehensive income documentation The amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income] ifrs-full NoncurrentFinancialAssetsAtFairValueThroug hOtherComprehensiveIncomeAbstract label Non-current financial assets at fair value through other comprehensive income [abstract] ifrs-full NoncurrentFinancialAssetsAtFairValueThroug hProfitOrLoss Montetary, instant, debit label Non-current financial assets at fair value through profit or loss IFRS 7.8 a Disclosure totalLabel Total non-current financial assets at fair value through profit or loss

946 documentation The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] ifrs-full NoncurrentFinancialAssetsAtFairValueThroug hProfitOrLossAbstract label Non-current financial assets at fair value through profit or loss [abstract] ifrs-full NoncurrentFinancialAssetsAtFairValueThroug hProfitOrLossClassifiedAsHeldForTrading Montetary, instant, debit label Non-current financial assets at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice documentation The amount of non-current financial assets that are measured at fair value through profit or loss and that are classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full NoncurrentFinancialAssetsAtFairValueThroug hProfitOrLossDesignatedUponInitialRecogniti on Montetary, instant, debit label Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 a Disclosure documentation The amount of non-current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full NoncurrentFinancialAssetsAtFairValueThroug hProfitOrLossMandatorilyMeasuredAtFairValu e Montetary, instant, debit label Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value IFRS 7.8 a Disclosure documentation The amount of non-current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

947 ifrs-full NoncurrentFinancialAssetsAtFairValueThroug hProfitOrLossMeasuredAsSuchInAccordance WithExemptionForReacquisitionOfOwnEquityI nstruments Montetary, instant, debit label Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments IFRS 7.8 a Disclosure documentation The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments] ifrs-full NoncurrentFinancialAssetsAtFairValueThroug hProfitOrLossMeasuredAsSuchInAccordance WithExemptionForRepurchaseOfOwnFinancia lLiabilities Montetary, instant, debit label Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities IFRS 7.8 a Disclosure documentation The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities] ifrs-full NoncurrentFinancialAssetsAvailableforsale Montetary, instant, debit label Non-current financial assets available-for-sale Expired 2023-01- 01 IFRS 7.8 d Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets] ifrs-full NoncurrentFinancialAssetsMeasuredAtFairVal ueThroughOtherComprehensiveIncome Montetary, instant, debit label Non-current financial assets measured at fair value through other comprehensive income IFRS 7.8 h Disclosure

948 documentation The amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income] ifrs-full NoncurrentFinancialLiabilities Montetary, instant, credit label Non-current financial liabilities IFRS 7.25 Disclosure totalLabel Total non-current financial liabilities documentation The amount of non-current financial liabilities. [Refer: Financial liabilities] ifrs-full NoncurrentFinancialLiabilitiesAtAmortisedCos t Montetary, instant, credit label Non-current financial liabilities at amortised cost IFRS 7.8 g Disclosure documentation The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full NoncurrentFinancialLiabilitiesAtFairValueThro ughProfitOrLoss Montetary, instant, credit label Non-current financial liabilities at fair value through profit or loss IFRS 7.8 e Disclosure totalLabel Total non-current financial liabilities at fair value through profit or loss documentation The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full NoncurrentFinancialLiabilitiesAtFairValueThro ughProfitOrLossAbstract label Non-current financial liabilities at fair value through profit or loss [abstract] ifrs-full NoncurrentFinancialLiabilitiesAtFairValueThro ughProfitOrLossClassifiedAsHeldForTrading Montetary, instant, credit label Non-current financial liabilities at fair value through profit or loss, classified as held for trading IFRS 7.8 e Disclosure documentation The amount of non-current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss]

949 ifrs-full NoncurrentFinancialLiabilitiesAtFairValueThro ughProfitOrLossDesignatedUponInitialRecogn ition Montetary, instant, credit label Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 e Disclosure documentation The amount of non-current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full NoncurrentGovernmentGrants Montetary, instant, credit label Non-current government grants IAS 1.55 Common practice documentation The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Government grants] ifrs-full NoncurrentHeldtomaturityInvestments Montetary, instant, debit label Non-current held-to-maturity investments Expired 2023-01- 01 IFRS 7.8 b Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments] ifrs-full NoncurrentInterestPayable Montetary, instant, credit label Non-current interest payable IAS 1.112 c Common practice documentation The amount of non-current interest payable. [Refer: Interest payable] ifrs-full NoncurrentInterestReceivable Montetary, instant, debit label Non-current interest receivable IAS 1.112 c Common practice documentation The amount of non-current interest receivable. [Refer: Interest receivable] ifrs-full NoncurrentInventories Montetary, instant, debit label Non-current inventories IAS 1.54 g Disclosure documentation The amount of non-current inventories. [Refer: Inventories] ifrs-full NoncurrentInventoriesArisingFromExtractiveA ctivitiesAbstract label Non-current inventories arising from extractive activities [abstract]

950 ifrs-full NoncurrentInvestmentsInEquityInstrumentsDe signatedAtFairValueThroughOtherComprehen siveIncome Montetary, instant, debit label Non-current investments in equity instruments designated at fair value through other comprehensive income IFRS 7.8 h Disclosure documentation The amount of non-current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] ifrs-full NoncurrentInvestmentsOtherThanInvestments AccountedForUsingEquityMethod Montetary, instant, debit label Non-current investments other than investments accounted for using equity method IAS 1.55 Common practice documentation The amount of non-current investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Non-current assets; Investments other than investments accounted for using equity method] ifrs-full NoncurrentLeaseLiabilities Montetary, instant, credit label Non-current lease liabilities IFRS 16.47 b Disclosure documentation The amount of non-current lease liabilities. [Refer: Lease liabilities] ifrs-full NoncurrentLeasePrepayments Montetary, instant, debit label Non-current lease prepayments IAS 1.55 Common practice documentation The amount of non-current prepayments for leases. [Refer: Non-current prepayments] ifrs-full NoncurrentLiabilities Montetary, instant, credit label Non-current liabilities IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iv) Disclo sure totalLabel Total non-current liabilities documentation The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] ifrs-full NoncurrentLiabilitiesAbstract label Non-current liabilities [abstract] ifrs-full NoncurrentLiabilitiesRecognisedAsOfAcquisiti onDate (Monetary), instant, credit label Non-current liabilities recognised as of acquisition date IFRS 3.B64 i Common practice negatedLabel Non-current liabilities recognised as of acquisition date

951 documentation The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Total for all business combinations [member]] ifrs-full NoncurrentLiabilitiesWithCovenantsMember Member label Non-current Liabilities with Covenants [member] Expiry date 2026-01- 01 IAS 1.139W Disclosur e documentation This member stands for Noncurrent Liabilities with Covenants (Amendments to IAS 1) issued in October 2022. ifrs-full NoncurrentLoansAndReceivables Montetary, instant, debit label Non-current loans and receivables Expired 2023-01- 01 IFRS 7.8 c Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of non-current loans and receivables. [Refer: Loans and receivables] ifrs-full NoncurrentNoncashAssetsPledgedAsCollater alForWhichTransfereeHasRightByContractOr CustomToSellOrRepledgeCollateral Montetary, instant, debit label Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral IFRS 9.3.2.23 a Disclosu re documentation The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. ifrs-full NoncurrentOreStockpiles Montetary, instant, debit label Non-current ore stockpiles IAS 2.37 Common practice documentation A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories] ifrs-full NoncurrentPayables Montetary, instant, credit label Trade and other non-current payables IAS 1.54 k Disclosure totalLabel Total trade and other non-current payables documentation The amount of non-current trade payables and non-current other payables. [Refer: Other non￾current payables; Non-current trade payables]

952 ifrs-full NoncurrentPayablesAbstract label Trade and other non-current payables [abstract] ifrs-full NoncurrentPayablesForPurchaseOfEnergy Montetary, instant, credit label Non-current payables for purchase of energy IAS 1.78 Common practice documentation The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy] ifrs-full NoncurrentPayablesForPurchaseOfNoncurren tAssets Montetary, instant, credit label Non-current payables for purchase of non-current assets IAS 1.78 Common practice documentation The amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets] ifrs-full NoncurrentPayablesOnSocialSecurityAndTax esOtherThanIncomeTax Montetary, instant, credit label Non-current payables on social security and taxes other than income tax IAS 1.78 Common practice documentation The amount of non-current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax] ifrs-full NoncurrentPayablesToRelatedParties Montetary, instant, credit label Non-current payables to related parties IAS 1.78 Common practice documentation The amount of non-current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties] ifrs-full NoncurrentPayablesToTradeSuppliers Montetary, instant, credit label Non-current trade payables IAS 1.78 Common practice documentation The non-current amount of payment due to suppliers for goods and services used in the entity's business. [Refer: Trade payables] ifrs-full NoncurrentPortionOfNoncurrentBondsIssued Montetary, instant, credit label Non-current portion of non-current bonds issued IAS 1.112 c Common practice documentation The non-current portion of non-current bonds issued. [Refer: Bonds issued] ifrs-full NoncurrentPortionOfNoncurrentBorrowingsBy TypeAbstract label Non-current portion of non-current borrowings, by type [abstract] ifrs-full NoncurrentPortionOfNoncurrentCommercialP apersIssued Montetary, instant, credit label Non-current portion of non-current commercial papers issued IAS 1.112 c Common practice

953 documentation The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued] ifrs-full NoncurrentPortionOfNoncurrentLoansReceive d Montetary, instant, credit label Non-current portion of non-current loans received IAS 1.112 c Common practice documentation The non-current portion of non-current loans received. [Refer: Loans received] ifrs-full NoncurrentPortionOfNoncurrentNotesAndDeb enturesIssued Montetary, instant, credit label Non-current portion of non-current notes and debentures issued IAS 1.112 c Common practice documentation The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued] ifrs-full NoncurrentPortionOfNoncurrentSecuredBank LoansReceived Montetary, instant, credit label Non-current portion of non-current secured bank loans received IAS 1.112 c Common practice documentation The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received] ifrs-full NoncurrentPortionOfNoncurrentUnsecuredBa nkLoansReceived Montetary, instant, credit label Non-current portion of non-current unsecured bank loans received IAS 1.112 c Common practice documentation The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received] ifrs-full NoncurrentPortionOfOtherNoncurrentBorrowi ngs Montetary, instant, credit label Non-current portion of other non-current borrowings IAS 1.112 c Common practice documentation The non-current portion of non-current other borrowings. [Refer: Other borrowings] ifrs-full NoncurrentPrepayments Montetary, instant, debit label Non-current prepayments IAS 1.78 b Example documentation The amount of non-current prepayments. [Refer: Prepayments] ifrs-full NoncurrentPrepaymentsAndNoncurrentAccru edIncomeIncludingNoncurrentContractAssets Montetary, instant, debit label Non-current prepayments and non-current accrued income including non-current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total non-current prepayments and non-current accrued income including non-current contract assets

954 documentation The amount of non-current prepayments and non￾current accrued income including non-current contract assets. [Refer: Prepayments; Accrued income including contract assets] ifrs-full NoncurrentPrepaymentsAndNoncurrentAccru edIncomeIncludingNoncurrentContractAssets Abstract label Non-current prepayments and non-current accrued income including non-current contract assets [abstract] ifrs-full NoncurrentPrepaymentsAndNoncurrentAccru edIncomeOtherThanNoncurrentContractAsset s Montetary, instant, debit label Non-current prepayments and non-current accrued income other than non-current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total non-current prepayments and non-current accrued income other than non-current contract assets documentation The amount of non-current prepayments and non￾current accrued income, other than non-current contract assets. [Refer: Prepayments; Accrued income other than contract assets] ifrs-full NoncurrentPrepaymentsAndNoncurrentAccru edIncomeOtherThanNoncurrentContractAsset sAbstract label Non-current prepayments and non-current accrued income other than non-current contract assets [abstract] ifrs-full NoncurrentProgrammingAssets Montetary, instant, debit label Non-current programming assets IAS 1.55 Common practice documentation The amount of non-current programming assets. [Refer: Programming assets] ifrs-full NoncurrentProvisions Montetary, instant, credit label Non-current provisions IAS 1.54 l Disclosure totalLabel Total non-current provisions documentation The amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions] ifrs-full NoncurrentProvisionsAbstract label Non-current provisions [abstract] ifrs-full NoncurrentProvisionsForEmployeeBenefits label Non-current provisions for employee benefits IAS 1.78 d Disclosure

955 Montetary, instant, credit documentation The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits] ifrs-full NoncurrentReceivables Montetary, instant, debit label Trade and other non-current receivables IAS 1.54 h Disclosure, IAS 1.78 b Disclosure totalLabel Total trade and other non-current receivables documentation The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables] ifrs-full NoncurrentReceivablesAbstract label Trade and other non-current receivables [abstract] ifrs-full NoncurrentReceivablesDueFromAssociates Montetary, instant, debit label Non-current receivables due from associates IAS 1.78 b Common practice documentation The amount of non-current receivables due from associates. [Refer: Total for all associates [member]] ifrs-full NoncurrentReceivablesDueFromJointVenture s Montetary, instant, debit label Non-current receivables due from joint ventures IAS 1.78 b Common practice documentation The amount of non-current receivables due from joint ventures. [Refer: Total for all joint ventures [member]] ifrs-full NoncurrentReceivablesDueFromRelatedParti es Montetary, instant, debit label Non-current receivables due from related parties IAS 1.78 b Example documentation The amount of non-current receivables due from related parties. [Refer: Total for all related parties [member]] ifrs-full NoncurrentReceivablesFromContractsWithCu stomers Montetary, instant, debit label Non-current receivables from contracts with customers IFRS 15.105 Disclosure documentation The amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers] ifrs-full NoncurrentReceivablesFromRentalOfProperti es Montetary, instant, debit label Non-current receivables from rental of properties IAS 1.78 b Common practice documentation The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]

956 ifrs-full NoncurrentReceivablesFromSaleOfProperties Montetary, instant, debit label Non-current receivables from sale of properties IAS 1.78 b Common practice documentation The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties] ifrs-full NoncurrentReceivablesFromTaxesOtherThanI ncomeTax Montetary, instant, debit label Non-current receivables from taxes other than income tax IAS 1.78 b Common practice documentation The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] ifrs-full NoncurrentRecognisedAssetsDefinedBenefitP lan Montetary, instant, debit label Non-current net defined benefit asset IAS 1.55 Common practice documentation The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset] ifrs-full NoncurrentRecognisedLiabilitiesDefinedBenef itPlan Montetary, instant, credit label Non-current net defined benefit liability IAS 1.55 Common practice documentation The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability] ifrs-full NoncurrentRefundsProvision Montetary, instant, credit label Non-current refunds provision IAS 37 - Example 4 Refunds policy Example, documentation IAS 37.87 Example The amount of non-current provision for refunds. [Refer: Refunds provision] ifrs-full NoncurrentRestrictedCashAndCashEquivalen ts Montetary, instant, debit label Non-current restricted cash and cash equivalents IAS 1.55 Common practice documentation The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] ifrs-full NoncurrentRetentionPayables Montetary, instant, credit label Non-current retention payables IAS 1.78 Common practice documentation The amount of non-current retention payables. [Refer: Retention payables] ifrs-full NoncurrentTradeReceivables Montetary, instant, debit label Non-current trade receivables IAS 1.78 b Example documentation The amount of non-current trade receivables. [Refer: Trade receivables] ifrs-full NoncurrentValueAddedTaxPayables label Non-current value added tax payables

957 Montetary, instant, credit documentation The amount of non-current value added tax payables. [Refer: Value added tax payables] IAS 1.78 Common practice ifrs-full NoncurrentValueAddedTaxReceivables Montetary, instant, debit label Non-current value added tax receivables IAS 1.78 b Common practice documentation The amount of non-current value added tax receivables. [Refer: Value added tax receivables] ifrs-full NoncurrentWarrantLiability Montetary, instant, credit label Non-current warrant liability IAS 1.55 Common practice documentation The amount of non-current warrant liabilities. [Refer: Warrant liability] ifrs-full NonderivativeFinancialLiabilitiesUndiscounted CashFlows Montetary, instant, credit label Non-derivative financial liabilities, undiscounted cash flows IFRS 7.39 a Disclosure documentation The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities. ifrs-full NondisclosureOfInformationRegardingConting entAsset True/False label Non-disclosure of information regarding contingent asset IAS 37.92 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed. ifrs-full NondisclosureOfInformationRegardingConting entLiability True/False label Non-disclosure of information regarding contingent liability IAS 37.92 Disclosure

958 commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether required information relating to a contingent liability is not disclosed by the entity. ifrs-full NondisclosureOfInformationRegardingProvisi on True/False label Non-disclosure of information regarding provision IAS 37.92 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether required information relating to a provision is not disclosed by the entity. ifrs-full NongovernmentCustomersMember Member label Non-government customers [member] IFRS 15.B89 c Example documentation This member stands for non-government customers. [Refer: Government [member]] ifrs-full NonrecurringFairValueMeasurementMember Member label Non-recurring fair value measurement [member] IFRS 13.93 a Disclosure documentation This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]] ifrs-full NonsubscriptionCirculationRevenue Montetary, duration, credit label Non-subscription circulation revenue IAS 1.112 c Common practice documentation The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]

959 ifrs-full NotAllConsiderationFromContractsWithCusto mersIsIncludedInDisclosureOfTransactionPric eAllocatedToRemainingPerformanceObligatio ns True/False label Not all consideration from contracts with customers is included in disclosure of transaction price allocated to remaining performance obligations IFRS 15.122 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. ifrs-full NotesAndDebenturesIssued Montetary, instant, credit label Notes and debentures issued IAS 1.112 c Common practice documentation The amount of notes and debentures issued by the entity. ifrs-full NotesAndOtherExplanatoryInformationAbstra ct label Notes and other explanatory information [abstract] ifrs-full NotInternallyGeneratedMember Member label Not internally generated [member] IAS 38.118 Disclosure documentation This member stands for items that have not been internally generated by the entity. ifrs-full NotionalAmount Montetary, instant label Notional amount

960 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] IAS 1.112 c Common practice documentation The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.

961 ifrs-full NotLaterThanOneMonthMember Member label Not later than one month [member] IFRS 7.B11 a Example, IFRS 7.B35 a Example, documentation IFRS 7.IG31A Example This member stands for a time band of not later than one month. ifrs-full NotLaterThanOneYearMember Member label Not later than one year [member] IAS 1.61 a Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosur e, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation This member stands for a time band of not later than one year. ifrs-full NotLaterThanThreeMonthsMember Member label Not later than three months [member] IAS 1.112 c Common practice documentation This member stands for a time band of not later than three months. ifrs-full NotMeasuredAtFairValueInStatementOfFinan cialPositionButForWhichFairValueIsDisclosed Member Member label Not measured at fair value in statement of financial position but for which fair value is disclosed [member] IFRS 13.97 Disclosure documentation This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]] ifrs-full NumberAndAverageNumberOfEmployeesAbs tract label Number and average number of employees [abstract] ifrs-full NumberOfDaysBetweenInvoiceDateAndPaym entDueDateForFinancialLiabilitiesThatArePart OfSupplierFinanceArrangements Duration label Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements IAS 7.44H b (iii) Disclosu re periodEndLabel Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements at end of period periodStartLabel Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements at beginning of period documentation The number of days between invoice date and payment due date for financial liabilities that are part of a supplier finance arrangement.

962 ifrs-full NumberOfDaysBetweenInvoiceDateAndPaym entDueDateForTradePayablesThatAreNotPart OfSupplierFinanceArrangements Duration label Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements IAS 7.44H b (iii) Disclosu re periodEndLabel Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements at end of period periodStartLabel Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements at beginning of period documentation The number of days between invoice date and payment due date for comparable trade payables that are not part of a supplier finance arrangement. ifrs-full NumberOfEmployees Decimal, instant label Number of employees IAS 1.112 c Common practice documentation The number of personnel employed by the entity at a date. ifrs-full NumberOfInstrumentsGrantedInSharebasedP aymentArrangement Decimal, duration label Number of instruments granted in share-based payment arrangement IFRS 2.45 a Example, IFRS 2.IG23 Example documentation The number of instruments granted in share￾based payment arrangement. ifrs-full NumberOfInstrumentsOrInterestsIssuedOrIss uable Decimal, instant label Number of instruments or interests issued or issuable IFRS 3.B64 f (iv) Disclos ure documentation The number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination. ifrs-full NumberOfInstrumentsOtherEquityInstruments Granted Decimal, duration label Number of other equity instruments granted in share-based payment arrangement IFRS 2.45 Common practice, IFRS 2.47 b Disclosure

963 documentation The number of other equity instruments (ie other than share options) granted in a share-based payment arrangement. ifrs-full NumberOfInstrumentsThatAreAntidilutiveInPe riodPresented Decimal, duration label Number of instruments that are antidilutive in period presented IAS 33.70 c Disclosure documentation Number of (units of) instruments that are antidilutive in the period presented. ifrs-full NumberOfLivingAnimals Decimal, instant label Number of living animals IAS 41.46 b (i) Common practice documentation The number of entity's living animals. ifrs-full NumberOfOtherEquityInstrumentsExercisable InSharebasedPaymentArrangement Decimal, instant label Number of other equity instruments exercisable in share-based payment arrangement IFRS 2.45 Common practice documentation The number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. ifrs-full NumberOfOtherEquityInstrumentsExercisedO rVestedInSharebasedPaymentArrangement Decimal, duration label Number of other equity instruments exercised or vested in share-based payment arrangement IFRS 2.45 Common practice documentation The number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. ifrs-full NumberOfOtherEquityInstrumentsExpiredInS harebasedPaymentArrangement Decimal, duration label Number of other equity instruments expired in share-based payment arrangement IFRS 2.45 Common practice documentation The number of other equity instruments (ie other than share options) expired in a share-based payment arrangement. ifrs-full NumberOfOtherEquityInstrumentsForfeitedIn SharebasedPaymentArrangement Decimal, duration label Number of other equity instruments forfeited in share-based payment arrangement IFRS 2.45 Common practice documentation The number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement.

964 ifrs-full NumberOfOtherEquityInstrumentsOutstanding InSharebasedPaymentArrangement Decimal, instant label Number of other equity instruments outstanding in share-based payment arrangement IFRS 2.45 Common practice periodEndLabel Number of other equity instruments outstanding in share-based payment arrangement at end of period periodStartLabel Number of other equity instruments outstanding in share-based payment arrangement at beginning of period documentation The number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. ifrs-full NumberOfOtherParticipantsOfRetirementBen efitPlan Decimal, duration label Number of other participants of retirement benefit plan IAS 26.36 b Disclosure documentation The number of other participants in a retirement benefit plan. ifrs-full NumberOfOutstandingShareOptions Decimal, instant label Number of share options outstanding in share￾based payment arrangement IFRS 2.45 b (vi) Disclosu re, IFRS 2.45 b (i) Disclosur e, IFRS 2.45 d Disclosure periodEndLabel Number of share options outstanding in share￾based payment arrangement at end of period periodStartLabel Number of share options outstanding in share￾based payment arrangement at beginning of period documentation The number of share options outstanding in a share-based payment arrangement. ifrs-full NumberOfParticipantsOfRetirementBenefitPla nReceivingBenefits Decimal, duration label Number of participants of retirement benefit plan receiving benefits IAS 26.36 b Disclosure documentation The number of participants in a retirement benefit plan receiving benefits. ifrs-full NumberOfPotentialOrdinarySharesThatAreAn tidilutiveInPeriodPresented Shares label Number of potential ordinary shares that are antidilutive in period presented IAS 33.70 c Common practice documentation Number of potential ordinary shares that are antidilutive in the period presented.

965 ifrs-full NumberOfShareOptionsExercisableInShareba sedPaymentArrangement Decimal, instant label Number of share options exercisable in share￾based payment arrangement IFRS 2.45 b (vii) Disclosu re documentation The number of share options exercisable in a share-based payment arrangement. ifrs-full NumberOfShareOptionsExercisedInSharebas edPaymentArrangement Decimal, duration label Number of share options exercised in share￾based payment arrangement IFRS 2.45 b (iv) Disclosu re documentation The number of share options exercised in a share-based payment arrangement. ifrs-full NumberOfShareOptionsExpiredInSharebased PaymentArrangement Decimal, duration label Number of share options expired in share-based payment arrangement IFRS 2.45 b (v) Disclosur e documentation The number of share options expired in a share￾based payment arrangement. ifrs-full NumberOfShareOptionsForfeitedInSharebase dPaymentArrangement Decimal, duration label Number of share options forfeited in share-based payment arrangement IFRS 2.45 b (iii) Disclosu re documentation The number of share options forfeited in a share￾based payment arrangement. ifrs-full NumberOfShareOptionsGrantedInSharebase dPaymentArrangement Decimal, duration label Number of share options granted in share-based payment arrangement IFRS 2.45 b (ii) Disclosur e documentation The number of share options granted in a share￾based payment arrangement. ifrs-full NumberOfSharesAuthorised Shares label Number of shares authorised IAS 1.79 a (i) Disclosure documentation The number of shares authorised. ifrs-full NumberOfSharesIssued Shares label Number of shares issued IAS 1.106 d Common practice totalLabel Total number of shares issued documentation The number of shares issued by the entity. ifrs-full NumberOfSharesIssuedAbstract label Number of shares issued [abstract] ifrs-full NumberOfSharesIssuedAndFullyPaid Shares label Number of shares issued and fully paid IAS 1.79 a (ii) Disclosure documentation The number of shares issued by the entity, for which full payment has been received.

966 ifrs-full NumberOfSharesIssuedButNotFullyPaid Shares label Number of shares issued but not fully paid IAS 1.79 a (ii) Disclosure documentation The number of shares issued by the entity, for which full payment has not been received. ifrs-full NumberOfSharesOutstanding Shares label Number of shares outstanding IAS 1.79 a (iv) Disclosure periodEndLabel Number of shares outstanding at end of period periodStartLabel Number of shares outstanding at beginning of period documentation The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares] ifrs-full NumberOfSharesRepresentedByOneDeposita ryReceipt Pure label Number of shares represented by one depositary receipt IAS 1.112 c Common practice documentation The number of shares represented by one depositary receipt. ifrs-full OccupancyExpense Montetary, duration, debit label Occupancy expense IAS 1.85 Common practice documentation The amount of expense arising from occupancy services received by the entity. ifrs-full OfficeEquipment Montetary, instant, debit label Office equipment IAS 16.37 h Example documentation The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment] ifrs-full OfficeEquipmentMember Member label Office equipment [member] IAS 16.37 h Example documentation This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment] ifrs-full OilAndGasAssets label Oil and gas assets

967 Montetary, instant, debit documentation The amount of assets related to the exploration, evaluation, development or production of oil and gas. IAS 16.37 Common practice ifrs-full OilAndGasAssetsMember Member label Oil and gas assets [member] IAS 16.37 Common practice documentation This member stands for oil and gas assets. [Refer: Oil and gas assets] ifrs-full OnDemandMember Member label On demand [member] IAS 1.112 c Common practice documentation This member stands for an on demand time band. ifrs-full OnerousContractsContingentLiabilityMember Member label Onerous contracts contingent liability [member] IAS 37.88 Example documentation This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Classes of contingent liabilities [domain]] ifrs-full OnerousContractsProvision Montetary, instant, credit label Onerous contracts provision IAS 37.66 Example totalLabel Total onerous contracts provision documentation The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions] ifrs-full OnerousContractsProvisionAbstract label Onerous contracts provision [abstract] ifrs-full OnerousContractsProvisionMember Member label Onerous contracts provision [member] IAS 37.66 Example documentation This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision] ifrs-full OneYearBeforeReportingYearMember Member label One year before reporting year [member] IFRS 17.130 Disclosure

968 documentation This member stands for a year that ended one year before the end of the reporting year. ifrs-full OpeningBalanceAfterAdjustmentCumulativeEf fectAtDateOfInitialApplicationMember Member label Opening balance after adjustment, cumulative effect at date of initial application [member] IAS 1.106 Common practice documentation This member indicates the opening balance after the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. ifrs-full OpeningBalanceBeforeAdjustmentCumulative EffectAtDateOfInitialApplicationMember Member [default] label Opening balance before adjustment, cumulative effect at date of initial application [member] IAS 1.106 Common practice documentation This member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. It also represents the standard value for the ‘Cumulative effect at date of initial application’ axis if no other member is used. ifrs-full OperatingExpense Montetary, duration, debit label Operating expense IAS 1.85 Common practice documentation The amount of all operating expenses. ifrs-full OperatingExpenseExcludingCostOfSales Montetary, duration, debit label Operating expense excluding cost of sales IAS 1.85 Common practice documentation The amount of operating expense excluding the cost of sales. [Refer: Cost of sales] ifrs-full OperatingLeaseIncome Montetary, duration, credit label Operating lease income IFRS 16.90 b Disclosure documentation The amount of operating lease income. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. ifrs-full OperatingSegmentsMember Member label Operating segments [member] IFRS 8.28 Disclosure

969 documentation This member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete financial information is available. [Refer: Revenue] ifrs-full OptionContractMember Member label Option contract [member] IAS 1.112 c Common practice documentation This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]] ifrs-full OptionPricingModelMember Member label Option pricing model [member] IFRS 13.B11 b Example, IFRS 13.IE63 Example documentation This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]] ifrs-full OrdinarySharesMember Member label Ordinary shares [member]

970 documentation This member stands for equity instruments that are subordinate to all other classes of equity instruments. IAS 1.79 a Common practice ifrs-full OriginalAssetsBeforeTransfer Montetary, instant, debit label Original assets before transfer IFRS 7.42D f Disclosure documentation The amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement. ifrs-full OtherAdjustmentsForNoncashItems Montetary, duration, debit label Other adjustments for non-cash items IAS 7.20 b Common practice documentation Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)] ifrs-full OtherAdjustmentsForWhichCashEffectsAreIn vestingOrFinancingCashFlow Montetary, duration, debit label Other adjustments for which cash effects are investing or financing cash flow IAS 7.20 c Common practice documentation Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)] ifrs-full OtherAdjustmentsToReconcileProfitLoss Montetary, duration, debit label Other adjustments to reconcile profit (loss) IAS 7.20 Disclosure documentation Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] ifrs-full OtherAntidilutiveInstrumentsMember Member label Other antidilutive instruments [member] IAS 33.70 c Common practice documentation This member stands for a class of antidilutive instrument representing antidilutive instrument that the entity does not separately disclose in the same statement or note. ifrs-full OtherAssets label Other assets

971 Montetary, instant, debit documentation The amount of assets that the entity does not separately disclose in the same statement or note. IAS 1.55 Common practice ifrs-full OtherAssetsAmountContributedToFairValueO fPlanAssets Montetary, instant, debit label Other assets, amount contributed to fair value of plan assets IAS 19.142 Common practice documentation The amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full OtherAssetsMember Member label Other assets [member] IFRS 16.53 Example documentation This member stands for assets that the entity does not separately disclose in the same statement or note. ifrs-full OtherAssetsPercentageContributedToFairVal ueOfPlanAssets Percent label Other assets, percentage contributed to fair value of plan assets IAS 19.142 Common practice documentation The percentage other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Other assets, amount contributed to fair value of plan assets] ifrs-full OtherBorrowings Montetary, instant, credit label Other borrowings IAS 1.112 c Common practice documentation The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings] ifrs-full OtherCashAndCashEquivalents Montetary, instant, debit label Other cash and cash equivalents IAS 7.45 Common practice documentation The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents] ifrs-full OtherCashPaymentsFromOperatingActivities (Monetary), duration, credit label Other cash payments from operating activities IAS 7.14 Example

972 negatedLabel Other cash payments from operating activities documentation The cash outflow for operating activities that the entity does not separately disclose in the same statement or note. ifrs-full OtherCashPaymentsToAcquireEquityOrDebtI nstrumentsOfOtherEntitiesClassifiedAsInvesti ngActivities (Monetary), duration, credit label Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities IAS 7.16 c Example negatedTerseLabel Other cash payments to acquire equity or debt instruments of other entities documentation The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. ifrs-full OtherCashPaymentsToAcquireInterestsInJoin tVenturesClassifiedAsInvestingActivities (Monetary), duration, credit label Other cash payments to acquire interests in joint ventures, classified as investing activities IAS 7.16 c Example negatedTerseLabel Other cash payments to acquire interests in joint ventures documentation The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Total for all joint ventures [member]] ifrs-full OtherCashReceiptsFromOperatingActivities Montetary, duration, debit label Other cash receipts from operating activities IAS 7.14 Example documentation The cash inflow from operating activities that the entity does not separately disclose in the same statement or note. ifrs-full OtherCashReceiptsFromSalesOfEquityOrDeb tInstrumentsOfOtherEntitiesClassifiedAsInvest ingActivities Montetary, duration, debit label Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities IAS 7.16 d Example

973 terseLabel Other cash receipts from sales of equity or debt instruments of other entities documentation The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. ifrs-full OtherCashReceiptsFromSalesOfInterestsInJo intVenturesClassifiedAsInvestingActivities Montetary, duration, debit label Other cash receipts from sales of interests in joint ventures, classified as investing activities IAS 7.16 d Example terseLabel Other cash receipts from sales of interests in joint ventures documentation The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Total for all joint ventures [member]] ifrs-full OtherComponentsOfDeferredTaxExpenseInc ome Montetary, duration, debit label Other components of deferred tax expense (income) IAS 12.80 Common practice documentation The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. [Refer: Deferred tax expense (income)] ifrs-full OtherComponentsOfOtherComprehensiveInc omeThatWillBeReclassifiedToProfitOrLossBef oreTax Montetary, duration, credit label Other components of other comprehensive income that will be reclassified to profit or loss, before tax IAS 1.85 Common practice documentation The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]

974 ifrs-full OtherComponentsOfOtherComprehensiveInc omeThatWillBeReclassifiedToProfitOrLossNet OfTax Montetary, duration, credit label Other components of other comprehensive income that will be reclassified to profit or loss, net of tax IAS 1.85 Common practice documentation The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income] ifrs-full OtherComponentsOfOtherComprehensiveInc omeThatWillNotBeReclassifiedToProfitOrLoss BeforeTax Montetary, duration, credit label Other components of other comprehensive income that will not be reclassified to profit or loss, before tax IAS 1.85 Common practice documentation The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax] ifrs-full OtherComponentsOfOtherComprehensiveInc omeThatWillNotBeReclassifiedToProfitOrLoss NetOfTax Montetary, duration, credit label Other components of other comprehensive income that will not be reclassified to profit or loss, net of tax IAS 1.85 Common practice documentation The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncome Montetary, duration, credit label Other comprehensive income IAS 1.106 d (ii) Disclosur e, IAS 1.81A b Disclosure, IAS 1.91 a Disclosure, IFRS 12.B12 b (viii) Discl osure totalLabel Total other comprehensive income documentation The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]

975 ifrs-full OtherComprehensiveIncomeAbstract label Other comprehensive income [abstract] ifrs-full OtherComprehensiveIncomeAttributableToNo ncontrollingInterests Montetary, duration, credit label Other comprehensive income, attributable to non￾controlling interests IAS 1.85 Common practice documentation The amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income] ifrs-full OtherComprehensiveIncomeAttributableToOw nersOfParent Montetary, duration, credit label Other comprehensive income, attributable to owners of parent IAS 1.85 Common practice documentation The amount of other comprehensive income attributable to owners of the parent. ifrs-full OtherComprehensiveIncomeBeforeTax Montetary, duration, credit label Other comprehensive income, before tax IAS 1.91 b Disclosure totalLabel Total other comprehensive income, before tax documentation The amount of other comprehensive income, before tax. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeBeforeTaxAvaila bleforsaleFinancialAssets Montetary, duration, credit label Other comprehensive income, before tax, available-for-sale financial assets Expired 2023-01- 01 IAS 1.7 Disclosure, Expired 2023-01- 01 IAS 1.91 b Disclosure totalLabel Other comprehensive income, before tax, available-for-sale financial assets commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax] ifrs-full OtherComprehensiveIncomeBeforeTaxCashF lowHedges Montetary, duration, credit label Other comprehensive income, before tax, cash flow hedges IAS 1.7 Disclosure, IAS 1.91 b Disclosure totalLabel Other comprehensive income, before tax, cash flow hedges

976 documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax] ifrs-full OtherComprehensiveIncomeBeforeTaxChang eInFairValueOfFinancialLiabilityAttributableTo ChangeInCreditRiskOfLiability Montetary, duration, credit label Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability IAS 1.7 Disclosure, IAS 1.91 b Disclosure documentation The amount of other comprehensive income, before tax, related to change in the fair value of financial liability attributable to change in the credit risk of the liability. [Refer: Other comprehensive income, before tax; Credit risk [member]] ifrs-full OtherComprehensiveIncomeBeforeTaxChang eInValueOfForeignCurrencyBasisSpreads Montetary, duration, credit label Other comprehensive income, before tax, change in value of foreign currency basis spreads IAS 1.7 Disclosure, IAS 1.91 b Disclosure totalLabel Other comprehensive income, before tax, change in value of foreign currency basis spreads documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax] ifrs-full OtherComprehensiveIncomeBeforeTaxChang eInValueOfForwardElementsOfForwardContr acts Montetary, duration, credit label Other comprehensive income, before tax, change in value of forward elements of forward contracts IAS 1.7 Disclosure, IAS 1.91 b Disclosure totalLabel Other comprehensive income, before tax, change in value of forward elements of forward contracts documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]

977 ifrs-full OtherComprehensiveIncomeBeforeTaxChang eInValueOfTimeValueOfOptions Montetary, duration, credit label Other comprehensive income, before tax, change in value of time value of options IAS 1.7 Disclosure, IAS 1.91 b Disclosure totalLabel Other comprehensive income, before tax, change in value of time value of options documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income, before tax] ifrs-full OtherComprehensiveIncomeBeforeTaxExcha ngeDifferencesOnTranslation Montetary, duration, credit label Other comprehensive income, before tax, exchange differences on translation of foreign operations IAS 1.7 Disclosure, IAS 1.91 b Disclosure totalLabel Other comprehensive income, before tax, exchange differences on translation of foreign operations documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax] ifrs-full OtherComprehensiveIncomeBeforeTaxExcha ngeDifferencesOnTranslationOfForeignOperat ionsAndHedgesOfNetInvestmentsInForeignO perations Montetary, duration, credit label Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations IAS 1.91 b Common practice totalLabel Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations

978 documentation The amount of other comprehensive income, before tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax] ifrs-full OtherComprehensiveIncomeBeforeTaxExcha ngeDifferencesOnTranslationOfForeignOperat ionsAndHedgesOfNetInvestmentsInForeignO perationsAbstract label Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract] ifrs-full OtherComprehensiveIncomeBeforeTaxExcha ngeDifferencesOnTranslationOtherThanTrans lationOfForeignOperations Montetary, duration, credit label Other comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations IAS 1.91 b Disclosure documentation The amount of other comprehensive income, before tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income, before tax] ifrs-full OtherComprehensiveIncomeBeforeTaxFinanc eIncomeExpensesFromReinsuranceContracts HeldExcludedFromProfitOrLoss Montetary, duration, credit label Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure totalLabel Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

979 ifrs-full OtherComprehensiveIncomeBeforeTaxFinanc ialAssetsMeasuredAtFairValueThroughOther ComprehensiveIncome Montetary, duration, credit label Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclos ure totalLabel Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income commentaryGuidance Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element ‘Other comprehensive income, net of tax, gains (losses) from investments in equity instruments’. documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] ifrs-full OtherComprehensiveIncomeBeforeTaxGains LossesFromInvestmentsInEquityInstruments Montetary, duration, credit label Other comprehensive income, before tax, gains (losses) from investments in equity instruments IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (vii) Disclosu re documentation The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income, before tax]

980 ifrs-full OtherComprehensiveIncomeBeforeTaxGains LossesOnHedgingInstrumentsThatHedgeInve stmentsInEquityInstruments Montetary, duration, credit label Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments IAS 1.7 Disclosure, IAS 1.91 b Disclosure documentation The amount of other comprehensive income, before tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax] ifrs-full OtherComprehensiveIncomeBeforeTaxGains LossesOnRemeasurementsOfDefinedBenefit Plans Montetary, duration, credit label Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 b Disclosure totalLabel Total other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans documentation The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]

981 ifrs-full OtherComprehensiveIncomeBeforeTaxGains LossesOnRemeasurementsOfDefinedBenefit PlansAbstract label Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract] ifrs-full OtherComprehensiveIncomeBeforeTaxGains LossesOnRevaluation Montetary, duration, credit label Other comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets IAS 1.7 Disclosure, IAS 1.91 b Disclosure documentation The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income, before tax; Revaluation surplus] ifrs-full OtherComprehensiveIncomeBeforeTaxHedge sOfNetInvestmentsInForeignOperations Montetary, duration, credit label Other comprehensive income, before tax, hedges of net investments in foreign operations IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosu re totalLabel Other comprehensive income, before tax, hedges of net investments in foreign operations documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax] ifrs-full OtherComprehensiveIncomeBeforeTaxInsura nceFinanceIncomeExpensesFromInsuranceC ontractsIssuedExcludedFromProfitOrLossThat WillBeReclassifiedToProfitOrLoss Montetary, duration, credit label Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure totalLabel Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss

982 documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full OtherComprehensiveIncomeBeforeTaxInsura nceFinanceIncomeExpensesFromInsuranceC ontractsIssuedExcludedFromProfitOrLossThat WillNotBeReclassifiedToProfitOrLoss Montetary, duration, credit label Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure documentation The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full OtherComprehensiveIncomeBeforeTaxNetMo vementInRegulatoryDeferralAccountBalances RelatedToItemsThatWillBeReclassifiedToProfi tOrLoss Montetary, duration, credit label Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss IFRS 14.22 b Disclosure totalLabel Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss documentation The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]

983 ifrs-full OtherComprehensiveIncomeBeforeTaxNetMo vementInRegulatoryDeferralAccountBalances RelatedToItemsThatWillBeReclassifiedToProfi tOrLossAbstract label Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract] ifrs-full OtherComprehensiveIncomeBeforeTaxNetMo vementInRegulatoryDeferralAccountBalances RelatedToItemsThatWillNotBeReclassifiedTo ProfitOrLoss Montetary, duration, credit label Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss IFRS 14.22 a Disclosure documentation The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxAvailab leforsaleFinancialAssets Montetary, duration, credit label Other comprehensive income, net of tax, available-for-sale financial assets Expired 2023-01- 01 IAS 1.7 Disclosure, Expired 2023-01- 01 IAS 1.91 a Disclosure totalLabel Other comprehensive income, net of tax, available-for-sale financial assets commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxCashFl owHedges Montetary, duration, credit label Other comprehensive income, net of tax, cash flow hedges IAS 1.7 Disclosure, IAS 1.91 a Disclosure totalLabel Other comprehensive income, net of tax, cash flow hedges

984 documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxChang eInFairValueOfFinancialLiabilityAttributableTo ChangeInCreditRiskOfLiability Montetary, duration, credit label Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability IAS 1.7 Disclosure, IAS 1.91 a Disclosure documentation The amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities] ifrs-full OtherComprehensiveIncomeNetOfTaxChang eInValueOfForeignCurrencyBasisSpreads Montetary, duration, credit label Other comprehensive income, net of tax, change in value of foreign currency basis spreads IAS 1.7 Disclosure, IAS 1.91 a Disclosure totalLabel Other comprehensive income, net of tax, change in value of foreign currency basis spreads documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxChang eInValueOfForeignCurrencyBasisSpreadsTha tHedgeTimeperiodRelatedHedgedItems Montetary, duration, credit label Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items IFRS 7.24E c Disclosure documentation The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge time-period related hedged items. [Refer: Other comprehensive income]

985 ifrs-full OtherComprehensiveIncomeNetOfTaxChang eInValueOfForeignCurrencyBasisSpreadsTha tHedgeTransactionRelatedHedgedItems Montetary, duration, credit label Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items IFRS 7.24E c Disclosure documentation The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge transaction related hedged items. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxChang eInValueOfForwardElementsOfForwardContr acts Montetary, duration, credit label Other comprehensive income, net of tax, change in value of forward elements of forward contracts IAS 1.7 Disclosure, IAS 1.91 a Disclosure totalLabel Other comprehensive income, net of tax, change in value of forward elements of forward contracts documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxChang eInValueOfForwardElementsOfForwardContr actsThatHedgeTimeperiodRelatedHedgedIte ms Montetary, duration, credit label Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items IFRS 7.24E c Disclosure documentation The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge time￾period related hedged items. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxChang eInValueOfForwardElementsOfForwardContr actsThatHedgeTransactionRelatedHedgedIte ms Montetary, duration, credit label Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items IFRS 7.24E c Disclosure

986 documentation The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge transaction related hedged items. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxChang eInValueOfTimeValueOfOptions Montetary, duration, credit label Other comprehensive income, net of tax, change in value of time value of options IAS 1.7 Disclosure, IAS 1.91 a Disclosure totalLabel Other comprehensive income, net of tax, change in value of time value of options documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxChang eInValueOfTimeValueOfOptionsThatHedgeTi meperiodRelatedHedgedItems Montetary, duration, credit label Other comprehensive income, net of tax, change in value of time value of options that hedge time￾period related hedged items IFRS 7.24E b Disclosure documentation The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge time-period related hedged items. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxChang eInValueOfTimeValueOfOptionsThatHedgeTr ansactionRelatedHedgedItems Montetary, duration, credit label Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items IFRS 7.24E b Disclosure documentation The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge transaction related hedged items. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxExchan geDifferencesOnTranslation Montetary, duration, credit label Other comprehensive income, net of tax, exchange differences on translation of foreign operations IAS 1.7 Disclosure, IAS 1.91 a Disclosure totalLabel Other comprehensive income, net of tax, exchange differences on translation of foreign operations

987 documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxExchan geDifferencesOnTranslationOfForeignOperati onsAndHedgesOfNetInvestmentsInForeignOp erations Montetary, duration, credit label Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations IAS 1.91 a Common practice totalLabel Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxExchan geDifferencesOnTranslationOfForeignOperati onsAndHedgesOfNetInvestmentsInForeignOp erationsAbstract label Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract] ifrs-full OtherComprehensiveIncomeNetOfTaxExchan geDifferencesOnTranslationOtherThanTransl ationOfForeignOperations Montetary, duration, credit label Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations IAS 1.91 a Disclosure documentation The amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income]

988 ifrs-full OtherComprehensiveIncomeNetOfTaxFinanc eIncomeExpensesFromReinsuranceContracts HeldExcludedFromProfitOrLoss Montetary, duration, credit label Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure totalLabel Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] ifrs-full OtherComprehensiveIncomeNetOfTaxFinanci alAssetsMeasuredAtFairValueThroughOtherC omprehensiveIncome Montetary, duration, credit label Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income IAS 1.7 Disclosure, IAS 1.91 a Disclosure totalLabel Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income commentaryGuidance Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element ‘Other comprehensive income, net of tax, gains (losses) from investments in equity instruments’. documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

989 ifrs-full OtherComprehensiveIncomeNetOfTaxGainsL ossesFromInvestmentsInEquityInstruments Montetary, duration, credit label Other comprehensive income, net of tax, gains (losses) from investments in equity instruments IAS 1.7 Disclosure, IAS 1.91 a Disclosure documentation The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxGainsL ossesOnHedgingInstrumentsThatHedgeInvest mentsInEquityInstruments Montetary, duration, credit label Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments IAS 1.7 Disclosure, IAS 1.91 a Disclosure documentation The amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxGainsL ossesOnRemeasurementsOfDefinedBenefitPl ans Montetary, duration, credit label Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 a Disclosure totalLabel Total other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans

990 documentation The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxGainsL ossesOnRemeasurementsOfDefinedBenefitPl ansAbstract label Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract] ifrs-full OtherComprehensiveIncomeNetOfTaxGainsL ossesOnRevaluation Montetary, duration, credit label Other comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets IAS 1.7 Disclosure, IAS 1.91 a Disclosure documentation The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income; Revaluation surplus] ifrs-full OtherComprehensiveIncomeNetOfTaxHedges OfNetInvestmentsInForeignOperations Montetary, duration, credit label Other comprehensive income, net of tax, hedges of net investments in foreign operations IAS 1.91 a Disclosure, IAS 39.102 a Disclosure,

991 totalLabel Other comprehensive income, net of tax, hedges of net investments in foreign operations IFRS 9.6.5.13 a Disclosu re documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxInsuran ceFinanceIncomeExpensesFromInsuranceCo ntractsIssuedExcludedFromProfitOrLossThat WillBeReclassifiedToProfitOrLoss Montetary, duration, credit label Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure totalLabel Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full OtherComprehensiveIncomeNetOfTaxInsuran ceFinanceIncomeExpensesFromInsuranceCo ntractsIssuedExcludedFromProfitOrLossThat WillNotBeReclassifiedToProfitOrLoss Montetary, duration, credit label Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure

992 documentation The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full OtherComprehensiveIncomeNetOfTaxNetMov ementInRegulatoryDeferralAccountBalancesR elatedToItemsThatWillBeReclassifiedToProfit OrLoss Montetary, duration, credit label Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss IFRS 14.22 b Disclosure, IFRS 14.35 Disclosure totalLabel Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss documentation The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full OtherComprehensiveIncomeNetOfTaxNetMov ementInRegulatoryDeferralAccountBalancesR elatedToItemsThatWillBeReclassifiedToProfit OrLossAbstract label Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract] ifrs-full OtherComprehensiveIncomeNetOfTaxNetMov ementInRegulatoryDeferralAccountBalancesR elatedToItemsThatWillNotBeReclassifiedToPr ofitOrLoss Montetary, duration, credit label Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss IFRS 14.22 a Disclosure, IFRS 14.35 Disclosure

993 documentation The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full OtherComprehensiveIncomeThatWillBeRecla ssifiedToProfitOrLossBeforeTax Montetary, duration, credit label Other comprehensive income that will be reclassified to profit or loss, before tax IAS 1.82A Common practice, IAS 1.IG6 Common practice totalLabel Total other comprehensive income that will be reclassified to profit or loss, before tax documentation The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeThatWillBeRecla ssifiedToProfitOrLossNetOfTax Montetary, duration, credit label Other comprehensive income that will be reclassified to profit or loss, net of tax IAS 1.82A Example, IAS 1.IG6 Example totalLabel Total other comprehensive income that will be reclassified to profit or loss, net of tax documentation The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeThatWillNotBeRe classifiedToProfitOrLossBeforeTax Montetary, duration, credit label Other comprehensive income that will not be reclassified to profit or loss, before tax IAS 1.82A Common practice, IAS 1.IG6 Common practice totalLabel Total other comprehensive income that will not be reclassified to profit or loss, before tax documentation The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income] ifrs-full OtherComprehensiveIncomeThatWillNotBeRe classifiedToProfitOrLossNetOfTax Montetary, duration, credit label Other comprehensive income that will not be reclassified to profit or loss, net of tax IAS 1.82A Example, IAS 1.IG6 Example totalLabel Total other comprehensive income that will not be reclassified to profit or loss, net of tax

994 documentation The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income] ifrs-full OtherContingentLiabilitiesMember Member label Other contingent liabilities [member] IAS 37.88 Example documentation This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Classes of contingent liabilities [domain]] ifrs-full OtherCurrentAssets Montetary, instant, debit label Other current assets IAS 1.55 Common practice documentation The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets] ifrs-full OtherCurrentBorrowingsAndCurrentPortionOf OtherNoncurrentBorrowings Montetary, instant, credit label Other current borrowings and current portion of other non-current borrowings IAS 1.112 c Common practice documentation The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings] ifrs-full OtherCurrentFinancialAssets Montetary, instant, debit label Other current financial assets IAS 1.54 d Disclosure documentation The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets] ifrs-full OtherCurrentFinancialLiabilities Montetary, instant, credit label Other current financial liabilities IAS 1.54 m Disclosure, IFRS 12.B13 b Disclosur documentation e The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities] ifrs-full OtherCurrentLiabilities Montetary, instant, credit label Other current liabilities IAS 1.55 Common practice documentation The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities] ifrs-full OtherCurrentNonfinancialAssets label Other current non-financial assets

995 Montetary, instant, debit documentation The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] IAS 1.55 Common practice ifrs-full OtherCurrentNonfinancialLiabilities Montetary, instant, credit label Other current non-financial liabilities IAS 1.55 Common practice documentation The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] ifrs-full OtherCurrentPayables Montetary, instant, credit label Other current payables IAS 1.55 Common practice documentation The amount of current payables that the entity does not separately disclose in the same statement or note. ifrs-full OtherCurrentReceivables Montetary, instant, debit label Other current receivables IAS 1.78 b Example documentation The amount of current other receivables. [Refer: Other receivables] ifrs-full OtherDebtInstrumentsHeld Montetary, instant, debit label Other debt instruments held IAS 1.112 c Common practice documentation The amount of debt instruments, including instruments called debt securities, held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held] ifrs-full OtherDecreasesAggregateDifferenceBetween FairValueAtInitialRecognitionAndAmountDeter minedUsingValuationTechniqueYetToBeReco gnised (Monetary), duration label Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Example, IFRS 7.IG14 Example negatedLabel Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

996 documentation The decrease in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]] ifrs-full OtherDifferencesToCashAndCashEquivalents InStatementOfCashFlows (Monetary), instant, credit label Other differences to cash and cash equivalents in statement of cash flows IAS 7.45 Common practice negatedLabel Other differences to cash and cash equivalents in statement of cash flows documentation The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents] ifrs-full OtherDisposalsOfAssetsMember Member label Other disposals of assets [member] IAS 10.22 c Example documentation This member stands for disposals of assets that the entity does not separately disclose in the same statement or note. ifrs-full OtherEmployeeExpense Montetary, duration, debit label Other employee expense IAS 19.5 Common practice documentation The amount of employee expenses that the entity does not separately disclose in the same statement or note. ifrs-full OtherEnvironmentRelatedContingentLiability Member Member label Other environment related contingent liability [member] IAS 37.88 Common practice documentation This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Classes of contingent liabilities [domain]]

997 ifrs-full OtherEnvironmentRelatedProvisionMember Member label Other environment related provision [member] IAS 37.84 Common practice documentation This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Classes of other provisions [domain]] ifrs-full OtherEquityInterest Montetary, instant, credit label Other equity interest IAS 1.78 e Example documentation The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. ifrs-full OtherEquityInterestMember Member label Other equity interest [member] IAS 1.106 Disclosure documentation This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. ifrs-full OtherEquitySecuritiesMember Member label Other equity securities [member] IFRS 13.94 Example, IFRS 13.IE60 Example documentation This member stands for equity instruments that the entity does not separately disclose in the same statement or note. ifrs-full OtherExpenseByFunction (Monetary), duration, debit label Other expense, by function IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vii) Disclosu re negatedTerseLabel Other expense documentation The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses. ifrs-full OtherExpenseByNature (Monetary), duration, debit label Other expenses, by nature IAS 1.102 Example, IAS 1.99 Disclosure terseLabel Other expenses negatedTerseLabel Other expenses

998 documentation The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature] ifrs-full OtherFeeAndCommissionExpense (Monetary), duration, debit label Other fee and commission expense IAS 1.112 c Common practice negatedLabel Other fee and commission expense documentation The amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense] ifrs-full OtherFeeAndCommissionIncome Montetary, duration, credit label Other fee and commission income IAS 1.112 c Common practice documentation The amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income] ifrs-full OtherFinanceCost Montetary, duration, debit label Other finance cost IAS 1.112 c Common practice documentation The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs] ifrs-full OtherFinanceIncome Montetary, duration, credit label Other finance income IAS 1.112 c Common practice documentation The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income] ifrs-full OtherFinanceIncomeCost Montetary, duration, credit label Other finance income (cost) IAS 1.85 Common practice documentation The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)] ifrs-full OtherFinancialAssets label Other financial assets IAS 1.54 d Disclosure

999 Montetary, instant, debit documentation The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] ifrs-full OtherFinancialLiabilities Montetary, instant, credit label Other financial liabilities IAS 1.54 m Disclosure documentation The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities] ifrs-full OtherGainsLosses Montetary, duration, credit label Other gains (losses) IAS 1.102 Common practice, IAS 1.103 Common practice documentation The gains (losses) that the entity does not separately disclose in the same statement or note. ifrs-full OtherImpairedAssetsMember Member label Other impaired assets [member] IAS 36.127 Example documentation This member stands for impaired assets that the entity does not separately disclose in the same statement or note. ifrs-full OtherIncome Montetary, duration, credit label Other income IAS 1.102 Example, IAS 1.103 Example, IAS 26.35 b (iv) Disclosur e documentation The amount of operating income that the entity does not separately disclose in the same statement or note. ifrs-full OtherIncomeExpenseFromSubsidiariesJointly ControlledEntitiesAndAssociates Montetary, duration, credit label Other income (expense) from subsidiaries, jointly controlled entities and associates IAS 1.85 Common practice documentation The amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Total for all associates [member]; Total for all subsidiaries [member]] ifrs-full OtherIncreasesAggregateDifferenceBetweenF airValueAtInitialRecognitionAndAmountDeter minedUsingValuationTechniqueYetToBeReco gnised Montetary, duration label Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Example, IFRS 7.IG14 Example

1000 documentation The increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]] ifrs-full OtherInflowsOutflowsOfCashClassifiedAsFina ncingActivities Montetary, duration, debit label Other inflows (outflows) of cash, classified as financing activities IAS 7.21 Disclosure terseLabel Other inflows (outflows) of cash documentation Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note. ifrs-full OtherInflowsOutflowsOfCashClassifiedAsInve stingActivities Montetary, duration, debit label Other inflows (outflows) of cash, classified as investing activities IAS 7.21 Disclosure terseLabel Other inflows (outflows) of cash documentation Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note. ifrs-full OtherInflowsOutflowsOfCashClassifiedAsOpe ratingActivities Montetary, duration, debit label Other inflows (outflows) of cash, classified as operating activities IAS 7.14 Disclosure terseLabel Other inflows (outflows) of cash documentation Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note. ifrs-full OtherIntangibleAssets label Other intangible assets

1001 Montetary, instant, debit documentation The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] IAS 38.119 Common practice ifrs-full OtherIntangibleAssetsMember Member label Other intangible assets [member] IAS 38.119 Common practice documentation This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] ifrs-full OtherInventories Montetary, instant, debit label Other current inventories IAS 2.37 Common practice documentation The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories] ifrs-full OtherLiabilities Montetary, instant, credit label Other liabilities IAS 1.55 Common practice documentation The amount of liabilities that the entity does not separately disclose in the same statement or note. ifrs-full OtherLongtermBenefits Montetary, duration, debit label Other long-term employee benefits IAS 19.158 Common practice documentation The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense] ifrs-full OtherLongtermProvisions Montetary, instant, credit label Other non-current provisions IAS 1.78 d Disclosure documentation The amount of non-current provisions other than provisions for employee benefits. [Refer: Non￾current provisions] ifrs-full OtherMaterialActuarialAssumptions Percent label Other material actuarial assumptions

1002 documentation Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] IAS 19.144 Common practice ifrs-full OtherMaterialActuarialAssumptionsMember Member label Other material actuarial assumptions [member] IAS 19.145 Common practice documentation This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [domain]] ifrs-full OtherMaterialNoncashItems Montetary, duration, debit label Other material non-cash items IFRS 8.23 i Disclosure, IFRS 8.28 e Disclosure documentation The amount of material non-cash items other than depreciation and amortisation. ifrs-full OtherNoncashEffectsSupplierFinanceArrange ments Montetary, duration, credit label Other non-cash effects, supplier finance arrangements IAS 7.44H c Example documentation The amount of other non-cash effects that do not require the use of cash and cash equivalents on financial liabilities that are part of a supplier finance arrangement. ifrs-full OtherNoncurrentAssets Montetary, instant, debit label Other non-current assets IAS 1.55 Common practice documentation The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets] ifrs-full OtherNoncurrentFinancialAssets Montetary, instant, debit label Other non-current financial assets IAS 1.54 d Disclosure documentation The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets] ifrs-full OtherNoncurrentFinancialLiabilities label Other non-current financial liabilities

1003 Montetary, instant, credit documentation The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] IAS 1.54 m Disclosure, IFRS 12.B13 c Disclosur e ifrs-full OtherNoncurrentLiabilities Montetary, instant, credit label Other non-current liabilities IAS 1.55 Common practice documentation The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities] ifrs-full OtherNoncurrentNonfinancialAssets Montetary, instant, debit label Other non-current non-financial assets IAS 1.55 Common practice documentation The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] ifrs-full OtherNoncurrentNonfinancialLiabilities Montetary, instant, credit label Other non-current non-financial liabilities IAS 1.55 Common practice documentation The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] ifrs-full OtherNoncurrentPayables Montetary, instant, credit label Other non-current payables IAS 1.55 Common practice documentation The amount of non-current payables that the entity does not separately disclose in the same statement or note. ifrs-full OtherNoncurrentReceivables Montetary, instant, debit label Other non-current receivables IAS 1.78 b Example documentation The amount of non-current other receivables. [Refer: Other receivables] ifrs-full OtherNonfinancialAssets Montetary, instant, debit label Other non-financial assets IAS 1.55 Common practice documentation The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] ifrs-full OtherNonfinancialLiabilities label Other non-financial liabilities

1004 Montetary, instant, credit documentation The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] IAS 1.55 Common practice ifrs-full OtherOperatingIncomeExpense Montetary, duration, credit label Other operating income (expense) IAS 1.85 Common practice documentation The amount of operating income (expense) that the entity does not separately disclose in the same statement or note. ifrs-full OtherPayables Montetary, instant, credit label Other payables IAS 1.55 Common practice documentation Amounts payable that the entity does not separately disclose in the same statement or note. ifrs-full OtherPriceRiskMember Member label Other price risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclo sure, IFRS 7 - Defined terms Disclosure documentation This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Classes of financial instruments [domain]] ifrs-full OtherPropertyPlantAndEquipment Montetary, instant, debit label Other property, plant and equipment IAS 16.37 Common practice documentation The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] ifrs-full OtherPropertyPlantAndEquipmentMember Member label Other property, plant and equipment [member]

1005 documentation This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] IAS 16.37 Common practice ifrs-full OtherProvisions Montetary, instant, credit label Other provisions IAS 1.78 d Disclosure, IAS 37.84 a Disclosure periodEndLabel Other provisions at end of period periodStartLabel Other provisions at beginning of period totalLabel Total other provisions documentation The amount of provisions other than provisions for employee benefits. [Refer: Provisions] ifrs-full OtherProvisionsAbstract label Other provisions [abstract] ifrs-full OtherReceivables Montetary, instant, debit label Other receivables IAS 1.78 b Example documentation The amount receivable by the entity that it does not separately disclose in the same statement or note. ifrs-full OtherRegulatoryDeferralAccountCreditBalanc es Montetary, instant, credit label Other regulatory deferral account credit balances IFRS 14.25 Example, IFRS 14.IE5 Example documentation The amount of regulatory deferral account credit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances] ifrs-full OtherRegulatoryDeferralAccountDebitBalance s Montetary, instant, debit label Other regulatory deferral account debit balances IFRS 14.25 Example, IFRS 14.IE5 Example documentation The amount of regulatory deferral account debit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances] ifrs-full OtherRelatedPartiesMember Member label Other related parties [member] IAS 24.19 g Disclosure

1006 documentation This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Total for all related parties [member]] ifrs-full OtherReserves Montetary, instant, credit label Other reserves IAS 1.78 e Example documentation A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] ifrs-full OtherReservesMember Member label Other reserves [member] IAS 1.106 Disclosure documentation This member stands for a component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] ifrs-full OtherRevenue Montetary, duration, credit label Other revenue IAS 1.112 c Common practice documentation The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue] ifrs-full OtherReversalsOfProvisions Montetary, duration, credit label Other reversals of provisions IAS 1.98 g Disclosure documentation The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions] ifrs-full OtherShorttermEmployeeBenefits Montetary, duration, debit label Other short-term employee benefits IAS 19.9 Common practice documentation The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense] ifrs-full OtherShorttermProvisions label Other current provisions IAS 1.78 d Disclosure

1007 Montetary, instant, credit documentation The amount of current provisions other than provisions for employee benefits. [Refer: Provisions] ifrs-full OtherTangibleOrIntangibleAssetsTransferred Montetary, instant, credit label Other tangible or intangible assets transferred IFRS 3.B64 f (ii) Disclosu re documentation The fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]; Total for all subsidiaries [member]] ifrs-full OtherTaxEffectsForReconciliationBetweenAcc ountingProfitAndTaxExpenseIncome Montetary, duration, debit label Other tax effects for reconciliation between accounting profit and tax expense (income) IAS 12.81 c (i) Disclosure documentation The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] ifrs-full OtherTaxRateEffectsForReconciliationBetwee nAccountingProfitAndTaxExpenseIncome Percent label Other tax rate effects for reconciliation between accounting profit and tax expense (income) IAS 12.81 c (ii) Disclosur e documentation Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate] ifrs-full OtherTemporaryDifferencesMember Member label Other temporary differences [member]

1008 documentation This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]] IAS 12.81 g Common practice ifrs-full OtherTradingIncomeExpense Montetary, duration, credit label Other trading income (expense) IAS 1.112 c Common practice documentation The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)] ifrs-full OtherWorkPerformedByEntityAndCapitalised Montetary, duration, credit label Other work performed by entity and capitalised IAS 1.85 Common practice, IAS 1.IG6 Example documentation The amount of the entity's own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note. ifrs-full OutflowsOfCashFromInvestingActivities Montetary, duration, credit label Outflows of cash from investing activities IAS 7.16 Common practice documentation The cash outflow for investing activities. ifrs-full OutputOfAgriculturalProduce Decimal, duration label Output of agricultural produce IAS 41.46 b (ii) Common practice documentation The output of entity's agricultural produce. ifrs-full OutstandingBalancesForRelatedPartyTransac tionsAbstract label Outstanding balances for related party transactions [abstract] ifrs-full OutstandingCommitmentsMadeByEntityRelat edPartyTransactions Montetary, instant, credit label Outstanding commitments made by entity, related party transactions IAS 24.18 b Disclosure documentation The amount of outstanding commitments made by the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full OutstandingCommitmentsMadeOnBehalfOfEn tityRelatedPartyTransactions Montetary, instant, credit label Outstanding commitments made on behalf of entity, related party transactions IAS 24.18 b Disclosure

1009 documentation The amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full OwneroccupiedPropertyMeasuredUsingInvest mentPropertyFairValueModel Montetary, instant, debit label Owner-occupied property measured using investment property fair value model IAS 16.29B Disclosure documentation The amount of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment] ifrs-full OwneroccupiedPropertyMeasuredUsingInvest mentPropertyFairValueModelMember Member label Owner-occupied property measured using investment property fair value model [member] IAS 16.29B Disclosure documentation This member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment] ifrs-full ParentMember Member label Parent [member] IAS 24.19 a Disclosure documentation This member stands for an entity that controls one or more entities. ifrs-full ParticipatingEquityInstrumentsOtherThanOrdi narySharesAbstract label Participating equity instruments other than ordinary shares [abstract] ifrs-full ParticipationInDefinedBenefitPlanThatShares RisksBetweenGroupEntitiesRelatedPartyTran sactions Montetary, duration label Participation in defined benefit plan that shares risks between group entities, related party transactions IAS 24.22 Example

1010 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1011 documentation The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [domain]; Total for all related parties [member]] ifrs-full ParValuePerShare Per share label Par value per share IAS 1.79 a (iii) Disclosure documentation The nominal value per share. ifrs-full PastDueStatusAxis Axis label Past due status [axis] IFRS 7.35N Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full PastDueStatusDomain Domain [default] label Past due status [domain] IFRS 7.35N Example documentation This member stands for all past-due statuses. It also represents the standard value for the 'Past due status' axis if no other member is used. ifrs-full PastServiceCostAndGainsLossesArisingFrom SettlementsNetDefinedBenefitLiabilityAsset Montetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements IAS 19.141 d Disclosure netLabel Net increase (decrease) in net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements documentation The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset)] ifrs-full PastServiceCostAndGainsLossesArisingFrom SettlementsNetDefinedBenefitLiabilityAssetAb stract label Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]

1012 ifrs-full PastServiceCostAndLossesGainsArisingFrom SettlementsDefinedBenefitPlans Montetary, duration, debit label Past service cost and losses (gains) arising from settlements, defined benefit plans IAS 19.135 b Common practice totalLabel Total past service cost and losses (gains) arising from settlements, defined benefit plans documentation The amount of expense (income) resulting from past service cost and losses (gains) arising from settlements. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Past service cost, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements] ifrs-full PastServiceCostAndLossesGainsArisingFrom SettlementsDefinedBenefitPlansAbstract label Past service cost and losses (gains) arising from settlements, defined benefit plans [abstract] ifrs-full PastServiceCostDefinedBenefitPlans Montetary, duration, debit label Past service cost, defined benefit plans IAS 19.135 b Common practice documentation The amount of expense (income) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost] ifrs-full PastServiceCostNetDefinedBenefitLiabilityAss et Montetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from past service cost IAS 19.141 d Disclosure

1013 documentation The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] ifrs-full PayablesForPurchaseOfEnergy Montetary, instant, credit label Payables for purchase of energy IAS 1.78 Common practice documentation The amount of payables for the purchase of energy. ifrs-full PayablesForPurchaseOfNoncurrentAssets Montetary, instant, credit label Payables for purchase of non-current assets IAS 1.78 Common practice documentation The amount of payables for the purchase of non￾current assets. [Refer: Non-current assets] ifrs-full PayablesOnSocialSecurityAndTaxesOtherTha nIncomeTax Montetary, instant, credit label Payables on social security and taxes other than income tax IAS 1.78 Common practice documentation The amount of payment due on social security and taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. ifrs-full PaymentsForDebtIssueCosts Montetary, duration, credit label Payments for debt issue costs IAS 7.17 Common practice documentation The cash outflow for debt issue costs. ifrs-full PaymentsForDevelopmentProjectExpenditure Montetary, duration, credit label Payments for development project expenditure IAS 7.16 Common practice documentation The cash outflow for expenditure related to development projects.

1014 ifrs-full PaymentsForExplorationAndEvaluationExpen ses Montetary, duration, credit label Payments for exploration and evaluation expenses IAS 7.14 Common practice documentation The cash outflow for expenses incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. ifrs-full PaymentsForShareIssueCosts Montetary, duration, credit label Payments for share issue costs IAS 7.17 Common practice documentation The cash outflow for share issue costs. ifrs-full PaymentsFromChangesInOwnershipInterestsI nSubsidiaries (Monetary), duration, credit label Payments from changes in ownership interests in subsidiaries that do not result in loss of control IAS 7.42A Disclosure, IAS 7.42B Disclosure negatedLabel Payments from changes in ownership interests in subsidiaries that do not result in loss of control documentation The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Total for all subsidiaries [member]] ifrs-full PaymentsFromContractsHeldForDealingOrTr adingPurpose (Monetary), duration, credit label Payments from contracts held for dealing or trading purpose IAS 7.14 g Example negatedLabel Payments from contracts held for dealing or trading purpose documentation The cash outflow for contracts held for dealing or trading purposes. ifrs-full PaymentsFromPlanNetDefinedBenefitLiability Asset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan IAS 19.141 g Disclosure negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from payments from plan

1015 commentaryGuidance Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments from plan should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments from plan represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value. documentation The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)] ifrs-full PaymentsInRespectOfSettlementsNetDefined BenefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlements IAS 19.141 g Disclosure negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from payments in respect of settlements commentaryGuidance Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments in respect of settlements should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments in respect of settlements represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value. documentation The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset); Defined benefit plans [domain]]

1016 ifrs-full PaymentsInRespectOfSettlementsReimburse mentRights (Monetary), duration, credit label Decrease in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements IAS 19.141 g Disclosure negatedLabel Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements documentation The decrease (increase) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Defined benefit plans [domain]] ifrs-full PaymentsOfLeaseLiabilitiesClassifiedAsFinan cingActivities (Monetary), duration, credit label Payments of lease liabilities, classified as financing activities negatedTerseLabel Payments of lease liabilities IAS 7.17 e Example documentation The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] ifrs-full PaymentsOfOtherEquityInstruments (Monetary), duration, credit label Payments of other equity instruments IAS 7.17 Common practice negatedLabel Payments of other equity instruments documentation The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note. ifrs-full PaymentsRelatingToRoyaltiesFeesAndComm issions Montetary, duration, credit label Payments relating to royalties, fees and commissions IAS 7.14 Common practice negatedLabel Payments relating to royalties, fees and commissions documentation The cash outflow from royalties, fees and commissions. ifrs-full PaymentsToAcquireOrRedeemEntitysShares (Monetary), duration, credit label Payments to acquire or redeem entity's shares IAS 7.17 b Example

1017 negatedLabel Payments to acquire or redeem entity's shares documentation The cash outflow to acquire or redeem entity's shares. ifrs-full PaymentsToAndOnBehalfOfEmployees (Monetary), duration, credit label Payments to and on behalf of employees IAS 7.14 d Example negatedLabel Payments to and on behalf of employees documentation The cash outflow to, and on behalf of, employees. ifrs-full PaymentsToManufactureOrAcquireAssetsHel dForRentalToOthersAndSubsequentlyHeldFor Sale (Monetary), duration, credit label Payments to manufacture or acquire assets held for rental to others and subsequently held for sale negatedLabel IAS 7.14 Example Payments to manufacture or acquire assets held for rental to others and subsequently held for sale documentation The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale. ifrs-full PaymentsToSuppliersForGoodsAndServices (Monetary), duration, credit label Payments to suppliers for goods and services IAS 7.14 c Example negatedLabel Payments to suppliers for goods and services documentation The cash outflow to suppliers for goods and services. ifrs-full PaymentsToSuppliersForGoodsAndServicesA ndToAndOnBehalfOfEmployees Montetary, duration, credit label Payments to suppliers for goods and services and to and on behalf of employees IAS 7.14 Common practice documentation The cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees. ifrs-full PensionDefinedBenefitPlansMember Member label Pension defined benefit plans [member] IAS 19.138 b Common practice documentation This member stands for pension defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full PercentageOfEntitysRevenue Percent label Percentage of entity's revenue

1018 documentation The percentage of the entity's revenue. [Refer: Revenue] IFRS 8.34 Common practice ifrs-full PercentageOfReasonablyPossibleDecreaseIn ActuarialAssumption Percent label Percentage of reasonably possible decrease in actuarial assumption IAS 19.145 a Disclosure documentation The reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [domain]] ifrs-full PercentageOfReasonablyPossibleDecreaseIn RiskExposureThatArisesFromContractsWithin ScopeOfIFRS17 Percent label Percentage of reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17 IFRS 17.128 a Disclosur e documentation The percentage of the reasonably possible decrease in the risk variable that arises from contracts within scope of IFRS 17. ifrs-full PercentageOfReasonablyPossibleDecreaseIn UnobservableInputAssets Percent label Percentage of reasonably possible decrease in unobservable input, assets IFRS 13.93 h (ii) Commo n practice commentaryGuidance Use this element for decreases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7.84 per cent (ie multiplied by 0.98). In such cases, create extension elements. documentation The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets.

1019 ifrs-full PercentageOfReasonablyPossibleDecreaseIn UnobservableInputEntitysOwnEquityInstrume nts Percent label Percentage of reasonably possible decrease in unobservable input, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice commentaryGuidance Use this element for decreases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7.84 per cent (ie multiplied by 0.98). In such cases, create extension elements. documentation The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity's own equity instruments. ifrs-full PercentageOfReasonablyPossibleDecreaseIn UnobservableInputLiabilities Percent label Percentage of reasonably possible decrease in unobservable input, liabilities IFRS 13.93 h (ii) Commo n practice

1020 commentaryGuidance Use this element for decreases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7.84 per cent (ie multiplied by 0.98). In such cases, create extension elements. documentation The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities. ifrs-full PercentageOfReasonablyPossibleIncreaseIn ActuarialAssumption Percent label Percentage of reasonably possible increase in actuarial assumption IAS 19.145 a Disclosure documentation The reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [domain]] ifrs-full PercentageOfReasonablyPossibleIncreaseIn RiskExposureThatArisesFromContractsWithin ScopeOfIFRS17 Percent label Percentage of reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17 IFRS 17.128 a Disclosur e documentation The percentage of a reasonably possible increase in the risk variable that arises from contracts within scope of IFRS 17. ifrs-full PercentageOfReasonablyPossibleIncreaseIn UnobservableInputAssets Percent label Percentage of reasonably possible increase in unobservable input, assets IFRS 13.93 h (ii) Commo n practice

1021 commentaryGuidance Use this element for increases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8.16 per cent (ie multiplied by 1.02). In such cases, create extension elements. documentation The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets. ifrs-full PercentageOfReasonablyPossibleIncreaseIn UnobservableInputEntitysOwnEquityInstrume nts Percent label Percentage of reasonably possible increase in unobservable input, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice commentaryGuidance Use this element for increases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8.16 per cent (ie multiplied by 1.02). In such cases, create extension elements.

1022 documentation The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity's own equity instruments. ifrs-full PercentageOfReasonablyPossibleIncreaseIn UnobservableInputLiabilities Percent label Percentage of reasonably possible increase in unobservable input, liabilities IFRS 13.93 h (ii) Commo n practice commentaryGuidance Use this element for increases expressed as percentages in inputs not expressed as percentages—for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages—for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages—for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8.16 per cent (ie multiplied by 1.02). In such cases, create extension elements. documentation The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities. ifrs-full PercentageOfVotingEquityInterestsAcquired Percent label Percentage of voting equity interests acquired IFRS 3.B64 c Disclosure documentation The percentage of voting equity interests acquired in a business combination. [Refer: Total for all business combinations [member]] ifrs-full PerformanceObligationsAxis Axis label Performance obligations [axis] IFRS 15.119 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full PerformanceObligationsDomain Domain [default] label Performance obligations [domain] IFRS 15.119 Disclosure

1023 documentation This member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. This member also represents the standard value for the 'Performance obligations' axis if no other member is used. ifrs-full PerformanceObligationsSatisfiedAtPointInTim eMember Member label Performance obligations satisfied at point in time [member] IFRS 15.125 Disclosure documentation This member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [domain]] ifrs-full PerformanceObligationsSatisfiedOverTimeMe mber Member label Performance obligations satisfied over time [member] IFRS 15.124 Disclosure

1024 documentation This member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [domain]] ifrs-full PeriodCoveredByFinancialStatements Text label Period covered by financial statements IAS 1.51 c Disclosure documentation The description of the period covered by the set of financial statements or notes. ifrs-full PlanAssetsAtFairValue Montetary, instant, debit label Plan assets, at fair value IAS 19.57 a Common practice totalLabel Total plan assets, at fair value documentation The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]] ifrs-full PlanAssetsMember Member label Plan assets [member] IAS 19.140 a (i) Disclosu re documentation This member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance policies. ifrs-full PlantsMember Member label Plants [member] IAS 41.41 Common practice documentation This member stands for plants. ifrs-full PortfolioAndOtherManagementFeeIncome label Portfolio and other management fee income

1025 Montetary, duration, credit documentation The amount of income recognised from portfolio and other management fees. IAS 1.112 c Common practice ifrs-full PortionOfConsiderationPaidReceivedConsisti ngOfCashAndCashEquivalents Montetary, duration, credit label Portion of consideration paid (received) consisting of cash and cash equivalents IAS 7.40 b Disclosure documentation The portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Total for all subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)] ifrs-full PortionOfGainsLossesRecognisedWhenContr olOfSubsidiaryIsLostAttributableToDerecognis ingRegulatoryDeferralAccountBalancesInFor merSubsidiary Montetary, duration, credit label Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary IFRS 14.B28 Disclosure documentation The portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [domain]; Total for all subsidiaries [member]] ifrs-full PortionOfGainsLossesRecognisedWhenContr olOfSubsidiaryIsLostAttributableToRecognisin gInvestmentRetainedInFormerSubsidiary Montetary, duration, credit label Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary IFRS 12.19 a Disclosure documentation The portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Total for all subsidiaries [member]] ifrs-full PostemploymentBenefitExpenseDefinedBenef itPlans Montetary, duration, debit label Post-employment benefit expense in profit or loss, defined benefit plans IAS 19.135 b Common practice,

1026 totalLabel Total post-employment benefit expense in profit or loss, defined benefit plans IAS 19.5 Common practice documentation The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss] ifrs-full PostemploymentBenefitExpenseDefinedBenef itPlansAbstract label Post-employment benefit expense in profit or loss, defined benefit plans [abstract] ifrs-full PostemploymentBenefitExpenseDefinedContr ibutionPlans Montetary, duration, debit label Post-employment benefit expense, defined contribution plans IAS 19.53 Disclosure documentation The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. ifrs-full PostemploymentBenefitExpenseInProfitOrLos s Montetary, duration, debit label Post-employment benefit expense in profit or loss IAS 19.5 Common practice totalLabel Total post-employment benefit expense in profit or loss documentation The amount of post-employment benefit expense included in profit or loss ifrs-full PostemploymentBenefitExpenseInProfitOrLos sAbstract label Post-employment benefit expense in profit or loss [abstract] ifrs-full PostemploymentMedicalDefinedBenefitPlans Member Member label Post-employment medical defined benefit plans [member] IAS 19.138 b Example

1027 documentation This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full PotentialOrdinaryShareTransactionsMember Member label Potential ordinary share transactions [member] IAS 10.22 f Example documentation This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]] ifrs-full PowerGeneratingAssetsMember Member label Power generating assets [member] IAS 16.37 Common practice documentation This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment] ifrs-full PracticalExpedientAboutExistenceOfSignifica ntFinancingComponentHasBeenUsed True/False label Practical expedient about existence of significant financing component has been used IFRS 15.129 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the practical expedient about the existence of a significant financing component in a contract with a customer has been used. ifrs-full PracticalExpedientAboutIncrementalCostsOfO btainingContractHasBeenUsed True/False label Practical expedient about incremental costs of obtaining contract has been used IFRS 15.129 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

1028 documentation Indicates (true false) whether the practical expedient about the incremental costs of obtaining a contract with a customer has been used. ifrs-full PracticalExpedientIsAppliedForDisclosureOfT ransactionPriceAllocatedToRemainingPerform anceObligations True/False label Practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations IFRS 15.122 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. ifrs-full PrecontractCostsMember Member label Pre-contract costs [member] IFRS 15.128 a Example documentation This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the pre￾contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] ifrs-full PreferenceSharesMember Member label Preference shares [member] IAS 1.79 a Common practice documentation This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments in terms of claim. [Refer: Ordinary shares [member]] ifrs-full PrepaymentRiskMember Member label Prepayment risk [member]

1029 documentation This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Classes of financial instruments [domain]] IFRS 7.40 a Example, IFRS 7.IG32 Example ifrs-full Prepayments Montetary, instant, debit label Prepayments IAS 1.78 b Example documentation Receivables that represent amounts paid for goods and services before they have been delivered. ifrs-full PrepaymentsAndAccruedIncomeIncludingCon tractAssets Montetary, instant, debit label Prepayments and accrued income including contract assets IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total prepayments and accrued income including contract assets documentation The amount of prepayments and accrued income, including contract assets. [Refer: Prepayments; Accrued income including contract assets] ifrs-full PrepaymentsAndAccruedIncomeIncludingCon tractAssetsAbstract label Prepayments and accrued income including contract assets [abstract] ifrs-full PrepaymentsAndAccruedIncomeOtherThanC ontractAssets Montetary, instant, debit label Prepayments and accrued income other than contract assets IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel Total prepayments and accrued income other than contract assets documentation The amount of prepayments and accrued income, other than contract assets. [Refer: Prepayments; Accrued income other than contract assets] ifrs-full PrepaymentsAndAccruedIncomeOtherThanC ontractAssetsAbstract label Prepayments and accrued income other than contract assets [abstract] ifrs-full PresentationCurrencyIsDifferentFromFunction alCurrency True/False label Presentation currency is different from functional currency IAS 21.53 Disclosure

1030 commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the presentation currency is different from the functional currency. ifrs-full PresentationOfLeasesForLesseeAbstract label Presentation of leases for lessee [abstract] ifrs-full PresentValueOfDefinedBenefitObligationMem ber Member label Present value of defined benefit obligation [member] IAS 19.140 a (ii) Disclosu re documentation This member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. ifrs-full PreviousGAAPMember Member label Previous GAAP [member] IFRS 1.24 Disclosure, IFRS 1.29 Disclosure, IFRS 1.30 Common practice documentation This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]] ifrs-full PreviouslyStatedMember Member label Previously stated [member] IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure documentation This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement). ifrs-full PriceIndexMovements Pure label Price index movements IAS 29.39 c Disclosure

1031 documentation The movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. ifrs-full PricesSpecifiedInForwardAgreementsToPurc haseFinancialAssetsForCash Montetary, instant, credit label Prices specified in forward agreements to purchase financial assets for cash IFRS 7.B11D b Example documentation Prices specified in forward agreements to purchase financial assets for cash. ifrs-full PrincipalPlaceOfBusiness Text label Principal place of business IAS 1.138 a Disclosure documentation The place where an entity principally conducts operations. ifrs-full PrincipalPlaceOfBusinessOfAssociate Text label Principal place of business of associate IAS 27.16 b (ii) Disclosur e, IAS 27.17 b (ii) Disclosur e, IFRS 12.21 a (iii) Disclos ure documentation The principal place of business of an associate. [Refer: Principal place of business; Total for all associates [member]] ifrs-full PrincipalPlaceOfBusinessOfEntityWhoseCons olidatedFinancialStatementsHaveBeenProduc edForPublicUse Text label Principal place of business of entity whose consolidated financial statements have been produced for public use IAS 27.16 a Disclosure documentation The principal place of business of the entity's ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]] ifrs-full PrincipalPlaceOfBusinessOfJointOperation Text label Principal place of business of joint operation IFRS 12.21 a (iii) Disclos ure documentation The principal place of business of a joint operation. [Refer: Total for all joint operations [member]; Principal place of business] ifrs-full PrincipalPlaceOfBusinessOfJointVenture Text label Principal place of business of joint venture IAS 27.16 b (ii) Disclosur e, IAS 27.17 b (ii) Disclosur e, IFRS 12.21 a (iii) Disclos ure documentation The principal place of business of a joint venture. [Refer: Principal place of business; Total for all joint ventures [member]]

1032 ifrs-full PrincipalPlaceOfBusinessOfSubsidiary Text label Principal place of business of subsidiary IAS 27.16 b (ii) Disclosur e, IAS 27.17 b (ii) Disclosur e, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosur e documentation The principal place of business of a subsidiary. [Refer: Principal place of business; Total for all subsidiaries [member]] ifrs-full ProbabilityOfDefaultAxis Axis label Probability of default [axis] IFRS 7.35M Example, IFRS 7.IG20C Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ProbabilityOfDefaultDomain Domain [default] label Probability of default [domain] IFRS 7.35M Example, IFRS 7.IG20C Example documentation This member stands for the standard value for the 'Probability of default' axis if no other member is used. ifrs-full ProbabilityOfDefaultMeasurementInputMemb er Member label Probability of default, measurement input [member] IFRS 13.93 d Example, IFRS 13.IE63 Example documentation This member stands for the probability of default used as a measurement input. ifrs-full ProbabilityOfDefaultMember Member label Total for all probability of default [member] IFRS 7.35M Example, IFRS 7.IG20C Example documentation This member stands for all probabilities of default. ifrs-full ProceedsFromBorrowingsClassifiedAsFinanci ngActivities Montetary, duration, debit label Proceeds from borrowings, classified as financing activities terseLabel Proceeds from borrowings IAS 7.17 c Example documentation The cash inflow from borrowings obtained. [Refer: Borrowings] ifrs-full ProceedsFromChangesInOwnershipInterestsI nSubsidiaries Montetary, duration, debit label Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control IAS 7.42A Disclosure, IAS 7.42B Disclosure documentation The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Total for all subsidiaries [member]] ifrs-full ProceedsFromContributionsOfNoncontrollingI nterests Montetary, duration, debit label Proceeds from contributions of non-controlling interests IAS 7.17 Common practice

1033 documentation The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non￾controlling interests] ifrs-full ProceedsFromCurrentBorrowings Montetary, duration, debit label Proceeds from current borrowings IAS 7.17 Common practice documentation The cash inflow from current borrowings obtained. [Refer: Current borrowings] ifrs-full ProceedsFromDisposalOfExplorationAndEval uationAssets Montetary, duration, debit label Proceeds from disposal of exploration and evaluation assets IAS 7.16 Common practice documentation The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] ifrs-full ProceedsFromDisposalOfMiningAssets Montetary, duration, debit label Proceeds from disposal of mining assets IAS 7.16 Common practice documentation The cash inflow from the disposal of mining assets. [Refer: Mining assets] ifrs-full ProceedsFromDisposalOfNoncurrentAssetsOr DisposalGroupsClassifiedAsHeldForSaleAnd DiscontinuedOperations Montetary, duration, debit label Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations IAS 7.16 Common practice documentation The cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non￾current assets or disposal groups classified as held for sale] ifrs-full ProceedsFromDisposalOfOilAndGasAssets Montetary, duration, debit label Proceeds from disposal of oil and gas assets IAS 7.16 Common practice documentation The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets] ifrs-full ProceedsFromDisposalOrMaturityOfAvailablef orsaleFinancialAssets Montetary, duration, debit label Proceeds from disposal or maturity of available￾for-sale financial assets Expired 2023-01- 01 IAS 7.16 Common practice commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]

1034 ifrs-full ProceedsFromDisposalsOfPropertyPlantAndE quipmentIntangibleAssetsOtherThanGoodwillI nvestmentPropertyAndOtherNoncurrentAsset s Montetary, duration, debit label Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets IAS 7.16 Common practice documentation The cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non￾current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non￾current assets; Property, plant and equipment] ifrs-full ProceedsFromExerciseOfOptions Montetary, duration, debit label Proceeds from exercise of options IAS 7.17 Common practice documentation The cash inflow from the exercise of options. ifrs-full ProceedsFromExerciseOfWarrants Montetary, duration, debit label Proceeds from exercise of warrants IAS 7.17 Common practice documentation The cash inflow from the exercise of share purchase warrants. ifrs-full ProceedsFromGovernmentGrantsClassifiedA sFinancingActivities Montetary, duration, debit label Proceeds from government grants, classified as financing activities IAS 20.28 Common practice terseLabel Proceeds from government grants documentation The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants] ifrs-full ProceedsFromGovernmentGrantsClassifiedA sInvestingActivities Montetary, duration, debit label Proceeds from government grants, classified as investing activities IAS 20.28 Common practice terseLabel Proceeds from government grants documentation The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants] ifrs-full ProceedsFromIssueOfBondsNotesAndDebent ures Montetary, duration, debit label Proceeds from issue of bonds, notes and debentures IAS 7.17 Common practice documentation The cash inflow from the issuing of bonds, notes and debentures. ifrs-full ProceedsFromIssueOfOrdinaryShares label Proceeds from issue of ordinary shares

1035 Montetary, duration, debit documentation The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] IAS 7.17 Common practice ifrs-full ProceedsFromIssueOfPreferenceShares Montetary, duration, debit label Proceeds from issue of preference shares IAS 7.17 Common practice documentation The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]] ifrs-full ProceedsFromIssueOfRegulatoryCapitalEquit y Montetary, duration, debit label Proceeds from issue of regulatory capital, equity IAS 7.17 Common practice documentation The cash inflow from the issue of regulatory capital, classified as equity instruments. ifrs-full ProceedsFromIssueOfRegulatoryCapitalFinan cialLiabilities Montetary, duration, debit label Proceeds from issue of regulatory capital, financial liabilities IAS 7.17 Common practice documentation The cash inflow from the issue of regulatory capital, classified as financial liabilities. ifrs-full ProceedsFromIssueOfSubordinatedLiabilities Montetary, duration, debit label Proceeds from issue of subordinated liabilities IAS 7.17 Common practice documentation The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities] ifrs-full ProceedsFromIssuingOtherEquityInstruments Montetary, duration, debit label Proceeds from issuing other equity instruments IAS 7.17 a Example documentation The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note. ifrs-full ProceedsFromIssuingShares Montetary, duration, debit label Proceeds from issuing shares IAS 7.17 a Example documentation The cash inflow from issuing shares. ifrs-full ProceedsFromNoncurrentBorrowings Montetary, duration, debit label Proceeds from non-current borrowings IAS 7.17 Common practice documentation The cash inflow from non-current borrowings obtained. [Refer: Borrowings] ifrs-full ProceedsFromOtherLongtermAssetsClassifie dAsInvestingActivities Montetary, duration, debit label Proceeds from sales of other long-term assets, classified as investing activities IAS 7.16 b Example terseLabel Proceeds from sales of other long-term assets

1036 documentation The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets] ifrs-full ProceedsFromSaleOrIssueOfTreasuryShares Montetary, duration, debit label Proceeds from sale or issue of treasury shares IAS 7.17 Common practice documentation The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares] ifrs-full ProceedsFromSalesOfBiologicalAssets Montetary, duration, debit label Proceeds from sales of biological assets IAS 7.16 Common practice documentation The cash inflow from sales of biological assets. [Refer: Biological assets] ifrs-full ProceedsFromSalesOfIntangibleAssetsClassif iedAsInvestingActivities Montetary, duration, debit label Proceeds from sales of intangible assets, classified as investing activities IAS 7.16 b Example terseLabel Proceeds from sales of intangible assets documentation The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] ifrs-full ProceedsFromSalesOfInterestsInAssociates Montetary, duration, debit label Proceeds from sales of interests in associates IAS 7.16 Common practice documentation The cash inflow from sales of interests in associates. [Refer: Total for all associates [member]] ifrs-full ProceedsFromSalesOfInvestmentProperty Montetary, duration, debit label Proceeds from sales of investment property IAS 7.16 Common practice documentation The cash inflow from sales of investment property. [Refer: Investment property] ifrs-full ProceedsFromSalesOfInvestmentsAccounted ForUsingEquityMethod Montetary, duration, debit label Proceeds from sales of investments accounted for using equity method IAS 7.16 Common practice documentation The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

1037 ifrs-full ProceedsFromSalesOfInvestmentsOtherThan InvestmentsAccountedForUsingEquityMethod Montetary, duration, debit label Proceeds from sales of investments other than investments accounted for using equity method IAS 7.16 Common practice documentation The cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] ifrs-full ProceedsFromSalesOfPropertyPlantAndEquip mentClassifiedAsInvestingActivities Montetary, duration, debit label Proceeds from sales of property, plant and equipment, classified as investing activities IAS 7.16 b Example terseLabel Proceeds from sales of property, plant and equipment documentation The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] ifrs-full ProceedsFromSalesOrMaturityOfFinancialAss etsMeasuredAtAmortisedCostClassifiedAsInv estingActivities Montetary, duration, debit label Proceeds from sales or maturity of financial assets measured at amortised cost, classified as investing activities IAS 7.16 Common practice documentation The cash inflow from sales or maturity of financial assets measured at amortised cost, classified as investing activities. ifrs-full ProceedsFromSalesOrMaturityOfFinancialAss etsMeasuredAtFairValueThroughOtherCompr ehensiveIncomeClassifiedAsInvestingActivitie s Montetary, duration, debit label Proceeds from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activities IAS 7.16 Common practice documentation The cash inflow from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activities. ifrs-full ProceedsFromSalesOrMaturityOfFinancialAss etsMeasuredAtFairValueThroughProfitOrLoss ClassifiedAsInvestingActivities Montetary, duration, debit label Proceeds from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activities IAS 7.16 Common practice

1038 documentation The cash inflow from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activities. ifrs-full ProceedsFromSalesOrMaturityOfFinancialInst rumentsClassifiedAsInvestingActivities Montetary, duration, debit label Proceeds from sales or maturity of financial instruments, classified as investing activities IAS 7.16 Common practice documentation The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Classes of financial instruments [domain]] ifrs-full ProceedsFromTransferActivity Montetary, duration, debit label Proceeds from transfer activity during period representing greatest transfer activity IFRS 7.42G c (iii) Disclos ure documentation The amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets] ifrs-full ProceedsIncludedInProfitOrLossInAccordance WithParagraph20AOfIAS16ThatRelateToItem sProducedThatAreNotOutputOfEntitysOrdinar yActivities Montetary, duration, credit label Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity's ordinary activities IAS 16.74A b Disclosure documentation The amount of proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not an output of the entity's ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management. ifrs-full ProductionSupplies label Current production supplies

1039 Montetary, instant, debit documentation A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories] IAS 1.78 c Example, IAS 2.37 Common practice ifrs-full ProductsAndServicesAxis Axis label Products and services [axis] IFRS 15.B89 a Example, IFRS 8.32 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ProductsAndServicesDomain Domain [default] label Products and services [domain] IFRS 15.B89 a Example, IFRS 8.32 Disclosure documentation This member stands for the entity's products and services. It also represents the standard value for the 'Products and services' axis if no other member is used. ifrs-full ProfessionalFeesExpense Montetary, duration, debit label Professional fees expense IAS 1.112 c Common practice documentation The amount of fees paid or payable for professional services. ifrs-full ProfitLoss Montetary, duration, credit label Profit (loss) IAS 1.106 d (i) Disclosur e, IAS 1.81A a Disclosure, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 1.32 a (ii) Disclosur e, IFRS 17.113 b Example, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure totalLabel Profit (loss) documentation The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] ifrs-full ProfitLossAbstract label Profit (loss) [abstract] ifrs-full ProfitLossAttributableToAbstract label Profit (loss), attributable to [abstract] ifrs-full ProfitLossAttributableToNoncontrollingInterest s Montetary, duration, credit label Profit (loss), attributable to non-controlling interests IAS 1.81B a (i) Disclosur e, IFRS 12.12 e Disclosure documentation The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]

1040 ifrs-full ProfitLossAttributableToOrdinaryEquityHolder sOfParentEntity Montetary, duration, credit label Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share totalLabel IAS 33.70 a Disclosure Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share documentation The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)] ifrs-full ProfitLossAttributableToOrdinaryEquityHolder sOfParentEntityAbstract label Profit (loss), attributable to ordinary equity holders of parent entity [abstract] ifrs-full ProfitLossAttributableToOrdinaryEquityHolder sOfParentEntityIncludingDilutiveEffects Montetary, duration, credit label Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share IAS 33.70 a Disclosure totalLabel Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share documentation The profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)] ifrs-full ProfitLossAttributableToOwnersOfParent Montetary, duration, credit label Profit (loss), attributable to owners of parent IAS 1.81B a (ii) Disclosur e documentation The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)] ifrs-full ProfitLossAttributableToParticipatingEquityIns trumentsOtherThanOrdinarySharesAbstract label Profit (loss) attributable to participating equity instruments other than ordinary shares [abstract] ifrs-full ProfitLossAttributableToParticipatingEquityIns trumentsOtherThanOrdinarySharesUsedInCal culatingBasicEarningsLossPerInstrument (Monetary), duration label Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument IAS 33.70 a Common practice, IAS 33.A14 Common negatedLabel practice Loss (profit) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument

1041 totalLabel Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign to use. Use a negative value for terms in brackets. documentation The profit (loss) used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)] ifrs-full ProfitLossAttributableToParticipatingEquityIns trumentsOtherThanOrdinarySharesUsedInCal culatingDilutedEarningsLossPerInstrument Montetary, duration, credit label Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument IAS 33.A14 Common practice totalLabel Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument documentation The profit (loss) used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)] ifrs-full ProfitLossBeforeTax Montetary, duration, credit label Profit (loss) before tax IAS 1.102 Example, IAS 1.103 Example, IFRS 5.33 b (i) Disclosur e, IFRS 8.23 Example, IFRS 8.28 b Example totalLabel Profit (loss) before tax documentation The profit (loss) before tax expense or income. [Refer: Profit (loss)] ifrs-full ProfitLossFromContinuingOperations Montetary, duration, credit label Profit (loss) from continuing operations IAS 1.81A a Disclosure, IFRS 12.B12 b (vi) Disclo sure, totalLabel Profit (loss) from continuing operations

1042 documentation The profit (loss) from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Profit (loss)] IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure ifrs-full ProfitLossFromContinuingOperationsAttributa bleToNoncontrollingInterests Montetary, duration, credit label Profit (loss) from continuing operations attributable to non-controlling interests IFRS 5 - Example 11 Example, IFRS 5.33 d Example documentation The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non￾controlling interests] ifrs-full ProfitLossFromContinuingOperationsAttributa bleToOrdinaryEquityHoldersOfParentEntity Montetary, duration, credit label Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share IAS 33.70 a Disclosure documentation The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations, unless line item indicates otherwise [member]; Profit (loss) from continuing operations] ifrs-full ProfitLossFromContinuingOperationsAttributa bleToOrdinaryEquityHoldersOfParentEntityInc ludingDilutiveEffects Montetary, duration, credit label Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share IAS 33.70 a Disclosure documentation The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations] ifrs-full ProfitLossFromContinuingOperationsAttributa bleToParticipatingEquityInstrumentsOtherTha nOrdinarySharesUsedInCalculatingBasicEarni ngsLossPerInstrument Montetary, duration, credit label Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument IAS 33.A14 Common practice

1043 documentation The profit (loss) from continuing operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations] ifrs-full ProfitLossFromContinuingOperationsAttributa bleToParticipatingEquityInstrumentsOtherTha nOrdinarySharesUsedInCalculatingDilutedEar ningsLossPerInstrument Montetary, duration, credit label Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument IAS 33.A14 Common practice documentation The profit (loss) from continuing operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations] ifrs-full ProfitLossFromDiscontinuedOperations Montetary, duration, credit label Profit (loss) from discontinued operations IAS 1.82 ea Disclosure, IAS 1.98 e Disclosure, IFRS 12.B12 b (vii) Discl osure, IFRS 5.33 a Disclosure documentation The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)] ifrs-full ProfitLossFromDiscontinuedOperationsAttribu tableToNoncontrollingInterests Montetary, duration, credit label Profit (loss) from discontinued operations attributable to non-controlling interests IFRS 5 - Example 11 Example, IFRS 5.33 d Example documentation The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non￾controlling interests] ifrs-full ProfitLossFromDiscontinuedOperationsAttribu tableToOrdinaryEquityHoldersOfParentEntity Montetary, duration, credit label Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share IAS 33.70 a Disclosure documentation The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations]

1044 ifrs-full ProfitLossFromDiscontinuedOperationsAttribu tableToOrdinaryEquityHoldersOfParentEntityI ncludingDilutiveEffects Montetary, duration, credit label Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share IAS 33.70 a Disclosure documentation The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations] ifrs-full ProfitLossFromDiscontinuedOperationsAttribu tableToParticipatingEquityInstrumentsOtherTh anOrdinarySharesUsedInCalculatingBasicEar ningsLossPerInstrument Montetary, duration, credit label Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument IAS 33.A14 Common practice documentation The profit (loss) from discontinued operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations] ifrs-full ProfitLossFromDiscontinuedOperationsAttribu tableToParticipatingEquityInstrumentsOtherTh anOrdinarySharesUsedInCalculatingDilutedE arningsLossPerInstrument Montetary, duration, credit label Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument IAS 33.A14 Common practice documentation The profit (loss) from discontinued operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations] ifrs-full ProfitLossFromOperatingActivities Montetary, duration, credit label Profit (loss) from operating activities IAS 1.85 Common practice, IAS 32.IE33 Example totalLabel Profit (loss) from operating activities documentation The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]

1045 ifrs-full ProfitLossIncludingNetMovementInRegulatory DeferralAccountBalancesRelatedToProfitOrLo ssAndNetMovementInRelatedDeferredTax Montetary, duration, credit label Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax IFRS 14.23 Disclosure documentation The profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss; Profit (loss)] ifrs-full ProfitLossIncludingNetMovementInRegulatory DeferralAccountBalancesRelatedToProfitOrLo ssAndNetMovementInRelatedDeferredTaxAttr ibutableToNoncontrollingInterests Montetary, duration, credit label Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interests IFRS 14.23 Example, IFRS 14.IE1 Example documentation The profit (loss), attributable to non-controlling interests, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Non-controlling interests] ifrs-full ProfitLossIncludingNetMovementInRegulatory DeferralAccountBalancesRelatedToProfitOrLo ssAndNetMovementInRelatedDeferredTaxAttr ibutableToOwnersOfParent Montetary, duration, credit label Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parent IFRS 14.23 Example, IFRS 14.IE1 Example

1046 documentation The profit (loss), attributable to owners of parent, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] ifrs-full ProfitLossOfAcquiree Montetary, duration, credit label Profit (loss) of acquiree since acquisition date IFRS 3.B64 q (i) Disclosu re documentation The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)] ifrs-full ProfitLossOfCombinedEntity Montetary, duration, credit label Profit (loss) of combined entity as if combination occurred at beginning of period IFRS 3.B64 q (ii) Disclos ure documentation The profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Total for all business combinations [member]; Profit (loss)] ifrs-full ProfitLossRecognisedOnExchangingConstruc tionServicesForFinancialAsset2011 Montetary, duration, credit label Profit (loss) recognised on exchanging construction services for financial asset SIC 29.6A Disclosure documentation The profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Profit (loss)] ifrs-full ProfitLossRecognisedOnExchangingConstruc tionServicesForIntangibleAsset2011 Montetary, duration, credit label Profit (loss) recognised on exchanging construction services for intangible asset SIC 29.6A Disclosure documentation The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Profit (loss)]

1047 ifrs-full ProfitsLossesOnDisposalOfInvestmentsAndC hangesInValueOfInvestments Montetary, duration, credit label Profit (loss) on disposal of investments and changes in value of investments IAS 26.35 b (ix) Disclosur e documentation The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)] ifrs-full ProgrammingAssets Montetary, instant, debit label Programming assets IAS 1.55 Common practice documentation The amount of assets relating to programming. [Refer: Assets] ifrs-full PropertyAmountContributedToFairValueOfPla nAssets Montetary, instant, debit label Real estate, amount contributed to fair value of plan assets IAS 19.142 d Example documentation The amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full PropertyDevelopmentAndProjectManagement Expense Montetary, duration, debit label Property development and project management expense IAS 1.85 Common practice documentation The amount of expense arising from property development and project management. ifrs-full PropertyDevelopmentAndProjectManagement Income Montetary, duration, credit label Property development and project management income IAS 1.85 Common practice documentation The amount of income arising from property development and project management. ifrs-full PropertyIntendedForSaleInOrdinaryCourseOf Business Montetary, instant, debit label Property intended for sale in ordinary course of business IAS 1.55 Common practice documentation The amount of property intended for sale in the ordinary course of business of the entity. Property is land or a building - or part of a building - or both. ifrs-full PropertyManagementExpense Montetary, duration, debit label Property management expense IAS 1.112 c Common practice documentation The amount of expense relating to property management. Property is land or a building - or part of a building - or both. ifrs-full PropertyPlantAndEquipment Montetary, instant, debit label Property, plant and equipment IAS 1.54 a Disclosure, IAS 16.73 e Disclosure periodEndLabel Property, plant and equipment at end of period

1048 periodStartLabel Property, plant and equipment at beginning of period totalLabel Total property, plant and equipment documentation The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] ifrs-full PropertyPlantAndEquipmentAbstract label Property, plant and equipment [abstract] ifrs-full PropertyPlantAndEquipmentByOperatingLeas eStatusAxis Axis label Property, plant and equipment by operating lease status [axis] IFRS 16.95 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full PropertyPlantAndEquipmentByOperatingLeas eStatusDomain Domain [default] label Property, plant and equipment by operating lease status [domain] IFRS 16.95 Disclosure documentation This member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It also represents the standard value for the 'Property, plant and equipment by operating lease status' axis if no other member is used. [Refer: Property, plant and equipment] ifrs-full PropertyPlantAndEquipmentCarryingAmountA tCostOfRevaluedAssets Montetary, instant, debit label Property, plant and equipment, revalued assets, at cost IAS 16.77 e Disclosure documentation The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment] ifrs-full PropertyPlantAndEquipmentCarryingAmount OfAssetsRetiredFromActiveUse Montetary, instant, debit label Property, plant and equipment, assets retired from active use and not classified as held for sale IAS 16.79 c Example

1049 documentation The amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5. [Refer: Property, plant and equipment] ifrs-full PropertyPlantAndEquipmentCarryingAmount OfRevaluedAssets Montetary, instant, debit label Property, plant and equipment, revalued assets IAS 16.77 Disclosure documentation The amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] ifrs-full PropertyPlantAndEquipmentExpendituresRec ognisedForConstructions Montetary, instant, debit label Property, plant and equipment, expenditures recognised in course of its construction IAS 16.74 b Disclosure documentation The amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction. [Refer: Carrying amount [member]; Property, plant and equipment] ifrs-full PropertyPlantAndEquipmentFairValueUsedAs DeemedCost Montetary, instant, debit label Property, plant and equipment fair value used as deemed cost IFRS 1.30 Disclosure documentation The amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Property, plant and equipment] ifrs-full PropertyPlantAndEquipmentGrossCarryingA mountFullyDepreciated Montetary, instant, debit label Property, plant and equipment, gross carrying amount of fully depreciated assets still in use IAS 16.79 b Example documentation The gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment] ifrs-full PropertyPlantAndEquipmentIncludingRightofu seAssets Montetary, instant, debit label Property, plant and equipment including right-of￾use assets IAS 1.54 a Common practice, IAS 16.73 e Common practice, IFRS 16.47 a Disclosure periodEndLabel Property, plant and equipment including right-of￾use assets at end of period periodStartLabel Property, plant and equipment including right-of￾use assets at beginning of period

1050 documentation The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets] ifrs-full PropertyPlantAndEquipmentIncludingRightofu seAssetsAxis Axis label Property, plant and equipment including right-of￾use assets [axis] IAS 16.73 e Common practice documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full PropertyPlantAndEquipmentIncludingRightofu seAssetsDomain Domain [default] label Property, plant and equipment including right-of￾use assets [domain] IAS 16.73 e Common practice documentation This member stands for a class of asset representing property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full PropertyPlantAndEquipmentMember Member label Property, plant and equipment [member] IAS 16.73 Disclosure, IAS 36.127 Example, documentation IFRS 16.53 Example This member stands for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full PropertyPlantAndEquipmentNotSubjectToOp eratingLeasesMember Member label Property, plant and equipment not subject to operating leases [member] IFRS 16.95 Disclosure documentation This member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment] ifrs-full PropertyPlantAndEquipmentPledgedAsSecuri ty Montetary, instant, debit label Property, plant and equipment, pledged as security IAS 16.74 a Disclosure

1051 documentation The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment] ifrs-full PropertyPlantAndEquipmentRecognisedAsOf AcquisitionDate Montetary, instant, debit label Property, plant and equipment recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example documentation The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Total for all business combinations [member]] ifrs-full PropertyPlantAndEquipmentRestrictionsOnTitl e Montetary, instant, debit label Property, plant and equipment, restrictions on title IAS 16.74 a Disclosure documentation The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment] ifrs-full PropertyPlantAndEquipmentRevaluationAbstr act label Property, plant and equipment, revaluation [abstract] ifrs-full PropertyPlantAndEquipmentRevaluationSurpl us Montetary, instant, credit label Property, plant and equipment, revaluation surplus IAS 16.77 f Disclosure documentation The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus] ifrs-full PropertyPlantAndEquipmentSubjectToOperati ngLeasesMember Member label Property, plant and equipment subject to operating leases [member] IFRS 16.95 Disclosure documentation This member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment] ifrs-full PropertyPlantAndEquipmentTemporarilyIdle Montetary, instant, debit label Property, plant and equipment, temporarily idle IAS 16.79 a Example documentation The amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]

1052 ifrs-full PropertyServiceChargeExpense (Monetary), duration, debit label Property service charge expense IAS 1.112 c Common negatedLabel Property service charge expense practice documentation The amount of expense arising from charges related to servicing of property. ifrs-full PropertyServiceChargeIncome Montetary, duration, credit label Property service charge income IAS 1.112 c Common practice documentation The amount of income arising from charges related to servicing of property. ifrs-full PropertyServiceChargeIncomeExpense Montetary, duration, credit label Property service charge income (expense) IAS 1.112 c Common practice netLabel Net property service charge income (expense) documentation The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income] ifrs-full PropertyServiceChargeIncomeExpenseAbstra ct label Property service charge income (expense) [abstract] ifrs-full PropertyTaxExpense Montetary, duration, debit label Property tax expense IAS 1.85 Common practice documentation The amount of tax expense levied on property. Property is land or a building - or part of a building

• or both. ifrs-full ProportionOfOwnershipInterestInAssociate Percent label Proportion of ownership interest in associate IAS 27.16 b (iii) Disclosur e, IAS 27.17 b (iii) Disclosur e, IFRS 12.21 a (iv) Disclos ure documentation The proportion of ownership interest in an associate attributable to the entity. [Refer: Total for all associates [member]] ifrs-full ProportionOfOwnershipInterestInJointOperati on Percent label Proportion of ownership interest in joint operation IFRS 12.21 a (iv) Disclos ure documentation The proportion of ownership interest in a joint operation attributable to the entity. [Refer: Total for all joint operations [member]] ifrs-full ProportionOfOwnershipInterestInJointVenture Percent label Proportion of ownership interest in joint venture IAS 27.16 b (iii) Disclosur e,

1053 documentation The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Total for all joint ventures [member]] IAS 27.17 b (iii) Disclosur e, IFRS 12.21 a (iv) Disclos ure ifrs-full ProportionOfOwnershipInterestInSubsidiary Percent label Proportion of ownership interest in subsidiary IAS 27.16 b (iii) Disclosur e, IAS 27.17 b (iii) Disclosur e, IFRS 12.19B c Disclosur e documentation The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Total for all subsidiaries [member]] ifrs-full ProportionOfOwnershipInterestsHeldByNonco ntrollingInterests Percent label Proportion of ownership interests held by non￾controlling interests IFRS 12.12 c Disclosure documentation The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Total for all subsidiaries [member]; Non￾controlling interests] ifrs-full ProportionOfVotingPowerHeldInAssociate Percent label Proportion of voting rights held in associate IAS 27.16 b (iii) Disclosur e, IAS 27.17 b (iii) Disclosur e, IFRS 12.21 a (iv) Disclos ure documentation The proportion of the voting rights in an associate held by the entity. [Refer: Total for all associates [member]] ifrs-full ProportionOfVotingPowerHeldInSubsidiary Percent label Proportion of voting rights held in subsidiary IAS 27.16 b (iii) Disclosur e, IAS 27.17 b (iii) Disclosur e, IFRS 12.19B c Disclosur e documentation The proportion of the voting rights in a subsidiary held by the entity. [Refer: Total for all subsidiaries [member]] ifrs-full ProportionOfVotingRightsHeldByNoncontrollin gInterests Percent label Proportion of voting rights held by non-controlling interests IFRS 12.12 d Disclosure documentation The proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Total for all subsidiaries [member]; Non-controlling interests] ifrs-full ProportionOfVotingRightsHeldInJointOperatio n Percent label Proportion of voting rights held in joint operation IFRS 12.21 a (iv) Disclos ure documentation The proportion of the voting rights in a joint operation held by the entity. [Refer: Total for all joint operations [member]] ifrs-full ProportionOfVotingRightsHeldInJointVenture Percent label Proportion of voting rights held in joint venture

1054 documentation The proportion of the voting rights in a joint venture held by the entity. [Refer: Total for all joint ventures [member]] IAS 27.16 b (iii) Disclosur e, IAS 27.17 b (iii) Disclosur e, IFRS 12.21 a (iv) Disclos ure ifrs-full ProvisionForCreditCommitmentsMember Member label Provision for credit commitments [member] IAS 37.84 Common practice documentation This member stands for a provision for credit commitments entered into by the entity. [Refer: Classes of other provisions [domain]] ifrs-full ProvisionForDecommissioningRestorationAnd RehabilitationCosts Montetary, instant, credit label Provision for decommissioning, restoration and rehabilitation costs IAS 37 - D Examples: disclosures Example, IAS 37.87 Example totalLabel Total provision for decommissioning, restoration and rehabilitation costs documentation The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions] ifrs-full ProvisionForDecommissioningRestorationAnd RehabilitationCostsAbstract label Provision for decommissioning, restoration and rehabilitation costs [abstract] ifrs-full ProvisionForDecommissioningRestorationAnd RehabilitationCostsMember Member label Provision for decommissioning, restoration and rehabilitation costs [member] IAS 37 - D Examples: disclosures Example, IAS 37.87 Example documentation This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Classes of other provisions [domain]] ifrs-full ProvisionForTaxesOtherThanIncomeTaxMem ber Member label Provision for taxes other than income tax [member] IAS 37.84 Common practice documentation This member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Classes of other provisions [domain]]

1055 ifrs-full ProvisionOfGuaranteesOrCollateralByEntityR elatedPartyTransactions Montetary, duration label Provision of guarantees or collateral by entity, related party transactions IAS 24.21 h Example commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1056 documentation The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]] ifrs-full ProvisionOfGuaranteesOrCollateralToEntityR elatedPartyTransactions Montetary, duration label Provision of guarantees or collateral to entity, related party transactions IAS 24.21 h Example

1057 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1058 documentation The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]] ifrs-full Provisions Montetary, instant, credit label Provisions IAS 1.54 l Disclosure totalLabel Total provisions documentation The amount of liabilities of uncertain timing or amount, including provisions for employee benefits. ifrs-full ProvisionsAbstract label Provisions [abstract] ifrs-full ProvisionsForDoubtfulDebtsRelatedToOutsta ndingBalancesOfRelatedPartyTransaction Montetary, instant, credit label Provisions for doubtful debts related to outstanding balances of related party transaction IAS 24.18 c Disclosure documentation The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions] ifrs-full ProvisionsForEmployeeBenefits Montetary, instant, credit label Provisions for employee benefits IAS 1.78 d Disclosure documentation The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions] ifrs-full ProvisionUsedOtherProvisions (Monetary), duration, debit label Provision used, other provisions negatedLabel Provision used, other provisions IAS 37.84 c Disclosure documentation The amount used (ie incurred and charged against the provision) for other provisions. [Refer: Other provisions] ifrs-full PurchasedCallOptionsMember Member label Purchased call options [member] IFRS 7.B33 Example, IFRS 7.IG40B Example documentation This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]]

1059 ifrs-full PurchaseOfAvailableforsaleFinancialAssets Montetary, duration, credit label Purchase of available-for-sale financial assets Expired 2023-01- 01 IAS 7.16 Common practice commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The cash outflow for the purchase of available￾for-sale financial assets. [Refer: Financial assets available-for-sale] ifrs-full PurchaseOfBiologicalAssets Montetary, duration, credit label Purchase of biological assets IAS 7.16 Common practice documentation The cash outflow for the purchase of biological assets. [Refer: Biological assets] ifrs-full PurchaseOfExplorationAndEvaluationAssets Montetary, duration, credit label Purchase of exploration and evaluation assets IAS 7.16 Common practice documentation The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] ifrs-full PurchaseOfFinancialAssetsMeasuredAtAmort isedCostClassifiedAsInvestingActivities Montetary, duration, credit label Purchase of financial assets measured at amortised cost, classified as investing activities IAS 7.16 Common practice documentation The cash outflow for the purchase of financial assets measured at amortised cost, classified as investing activities. ifrs-full PurchaseOfFinancialAssetsMeasuredAtFairV alueThroughOtherComprehensiveIncomeClas sifiedAsInvestingActivities Montetary, duration, credit label Purchase of financial assets measured at fair value through other comprehensive income, classified as investing activities IAS 7.16 Common practice documentation The cash outflow for the purchase of financial assets measured at fair value through other comprehensive income, classified as investing activities. ifrs-full PurchaseOfFinancialAssetsMeasuredAtFairV alueThroughProfitOrLossClassifiedAsInvestin gActivities Montetary, duration, credit label Purchase of financial assets measured at fair value through profit or loss, classified as investing activities IAS 7.16 Common practice documentation The cash outflow for the purchase of financial assets measured at fair value through profit or loss, classified as investing activities.

1060 ifrs-full PurchaseOfFinancialInstrumentsClassifiedAsI nvestingActivities Montetary, duration, credit label Purchase of financial instruments, classified as investing activities IAS 7.16 Common practice documentation The cash outflow for the purchase of financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full PurchaseOfIntangibleAssetsClassifiedAsInves tingActivities (Monetary), duration, credit label Purchase of intangible assets, classified as investing activities IAS 7.16 a Example negatedTerseLabel Purchase of intangible assets documentation The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] ifrs-full PurchaseOfInterestsInAssociates Montetary, duration, credit label Purchase of interests in associates IAS 7.16 Common practice documentation The cash outflow for the purchase of interests in associates. [Refer: Total for all associates [member]] ifrs-full PurchaseOfInterestsInInvestmentsAccounted ForUsingEquityMethod Montetary, duration, credit label Purchase of interests in investments accounted for using equity method IAS 7.16 Common practice documentation The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method] ifrs-full PurchaseOfInvestmentProperty Montetary, duration, credit label Purchase of investment property IAS 7.16 Common practice documentation The cash outflow for the purchase of investment property. [Refer: Investment property] ifrs-full PurchaseOfInvestmentsOtherThanInvestment sAccountedForUsingEquityMethod Montetary, duration, credit label Purchase of investments other than investments accounted for using equity method IAS 7.16 Common practice

1061 documentation The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] ifrs-full PurchaseOfMiningAssets Montetary, duration, credit label Purchase of mining assets IAS 7.16 Common practice documentation The cash outflow for the purchase of mining assets. [Refer: Mining assets] ifrs-full PurchaseOfOilAndGasAssets Montetary, duration, credit label Purchase of oil and gas assets IAS 7.16 Common practice documentation The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets] ifrs-full PurchaseOfOtherLongtermAssetsClassifiedAs InvestingActivities (Monetary), duration, credit label Purchase of other long-term assets, classified as investing activities IAS 7.16 a Example negatedTerseLabel Purchase of other long-term assets documentation The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets] ifrs-full PurchaseOfPropertyPlantAndEquipmentClass ifiedAsInvestingActivities (Monetary), duration, credit label Purchase of property, plant and equipment, classified as investing activities IAS 7.16 a Example negatedTerseLabel Purchase of property, plant and equipment documentation The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] ifrs-full PurchaseOfPropertyPlantAndEquipmentIntan gibleAssetsOtherThanGoodwillInvestmentPro pertyAndOtherNoncurrentAssets Montetary, duration, credit label Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets IAS 7.16 Common practice

1062 documentation The cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non￾current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non￾current assets; Property, plant and equipment] ifrs-full PurchaseOfTreasuryShares Montetary, duration, debit label Purchase of treasury shares IAS 1.106 d Common practice documentation The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares] ifrs-full PurchasesFairValueMeasurementAssets Montetary, duration, debit label Purchases, fair value measurement, assets IFRS 13.93 e (iii) Disclos ure documentation The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]] ifrs-full PurchasesFairValueMeasurementEntitysOwn EquityInstruments Montetary, duration, credit label Purchases, fair value measurement, entity's own equity instruments IFRS 13.93 e (iii) Disclos ure documentation The increase in the fair value measurement of the entity's own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]] ifrs-full PurchasesFairValueMeasurementLiabilities Montetary, duration, credit label Purchases, fair value measurement, liabilities IFRS 13.93 e (iii) Disclos ure documentation The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]] ifrs-full PurchasesOfGoodsRelatedPartyTransactions Montetary, duration, debit label Purchases of goods, related party transactions IAS 24.21 a Example documentation The amount of goods purchased by the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full PurchasesOfPropertyAndOtherAssetsRelated PartyTransactions Montetary, duration, debit label Purchases of property and other assets, related party transactions IAS 24.21 b Example

1063 documentation The amount of property and other assets purchased by the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full QualifyingInsurancePoliciesAmountContribute dToFairValueOfPlanAssets Montetary, instant, debit label Qualifying insurance policies, amount contributed to fair value of plan assets IAS 19.142 Common practice, IAS 19.8 Common practice documentation The amount qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full QualifyingInsurancePoliciesPercentageContri butedToFairValueOfPlanAssets Percent label Qualifying insurance policies, percentage contributed to fair value of plan assets IAS 19.142 Common practice, IAS 19.8 Common practice documentation The percentage qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Qualifying insurance policies, amount contributed to fair value of plan assets] ifrs-full QualitativeAssessmentOfEstimatedEffectOfPr acticalExpedientsUsedWhenApplyingIFRS15 Retrospectively Text label Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively IFRS 15.C6 b Disclosure documentation The qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively. ifrs-full QualitativeInformationAboutContinuingInvolve mentInDerecognisedFinancialAssets Text label Qualitative information about continuing involvement in derecognised financial assets IFRS 7.42E f Disclosure documentation Qualitative information about the entity's continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets] ifrs-full QualitativeInformationAboutEntitysObjectives PoliciesAndProcessesForManagingCapital Text label Qualitative information about entity's objectives, policies and processes for managing capital IAS 1.135 a Disclosure

1064 documentation Qualitative information about the entity's objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [domain]] ifrs-full QuantitativeInformationAboutDerivativesThat HaveYetToTransitionToAlternativeBenchmark RateExplanatory Text block label Quantitative information about derivatives that have yet to transition to alternative benchmark rate [text block] IFRS 7.24J b (iii) Disclos ure documentation The quantitative information about derivatives that have yet to transition to an alternative benchmark rate. ifrs-full QuantitativeInformationAboutNonderivativeFin ancialAssetsThatHaveYetToTransitionToAlter nativeBenchmarkRateExplanatory Text block label Quantitative information about non-derivative financial assets that have yet to transition to alternative benchmark rate [text block] IFRS 7.24J b (i) Disclosu re documentation The quantitative information about non-derivative financial assets that have yet to transition to an alternative benchmark rate. ifrs-full QuantitativeInformationAboutNonderivativeFin ancialLiabilitiesThatHaveYetToTransitionToAlt ernativeBenchmarkRateExplanatory Text block label Quantitative information about non-derivative financial liabilities that have yet to transition to alternative benchmark rate [text block] IFRS 7.24J b (ii) Disclosu re documentation The quantitative information about non-derivative financial liabilities that have yet to transition to an alternative benchmark rate. ifrs-full RangeAxis Axis label Range [axis] IAS 7.44H b (iii) Disclosu re, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full RangeDomain Domain [default] label Range [domain]

1065 documentation This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used. IAS 7.44H b (iii) Disclosu re, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice ifrs-full RangeOfEstimatesWithinWhichFairValueIsLik elyToLieForBiologicalAssetsAtCost Text label Range of estimates within which fair value is likely to lie for biological assets, at cost IAS 41.54 c Disclosure documentation The range of estimates within which fair value is highly likely to lie for biological assets when their fair value cannot be measured reliably and the entity measures them at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets] ifrs-full RangeOfEstimatesWithinWhichFairValueIsLik elyToLieForInvestmentPropertyAtCostOrInAc cordanceWithIFRS16WithinFairValueModel Text label Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value model IAS 40.78 c Disclosure documentation The range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] ifrs-full RangeOfEstimatesWithinWhichFairValueIsLik elyToLieForInvestmentPropertyCostModel Text label Range of estimates within which fair value is likely to lie for investment property, cost model IAS 40.79 e (iii) Disclosur e documentation The range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property]

1066 ifrs-full RangeOfOutcomesFromContingentConsidera tionArrangementsAndIndemnificationAssetsC annotBeEstimated True/False label Range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated IFRS 3.B64 g (iii) Disclos ure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated. ifrs-full RangesOfExercisePricesForOutstandingShar eOptionsAxis Axis label Ranges of exercise prices for outstanding share options [axis] IFRS 2.45 d Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full RangesOfExercisePricesForOutstandingShar eOptionsDomain Domain [default] label Ranges of exercise prices for outstanding share options [domain] IFRS 2.45 d Disclosure documentation This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the 'Ranges of exercise prices for outstanding share options' axis if no other member is used. [Refer: Range [domain]] ifrs-full RatedCreditExposures Montetary, instant label Rated credit exposures Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG24 c Examp le commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]

1067 ifrs-full RateOfReturnUsedToReflectTimeValueOfMo neyRegulatoryDeferralAccountBalances Percent label Rate of return used to reflect time value of money, regulatory deferral account balances IFRS 14.33 b Disclosure documentation The rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]] ifrs-full RawMaterials Montetary, instant, debit label Current raw materials IAS 1.78 c Example, IAS 2.37 Common documentation practice A classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories] ifrs-full RawMaterialsAndConsumablesUsed (Monetary), duration, debit label Raw materials and consumables used IAS 1.102 Example, IAS 1.99 Disclosure negatedLabel Raw materials and consumables used documentation The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials] ifrs-full RealEstatePercentageContributedToFairValu eOfPlanAssets Percent label Real estate, percentage contributed to fair value of plan assets IAS 19.142 d Common practice documentation The percentage real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Real estate, amount contributed to fair value of plan assets] ifrs-full ReceiptsFromContractsHeldForDealingOrTra dingPurpose Montetary, duration, debit label Receipts from contracts held for dealing or trading purposes IAS 7.14 g Example documentation The cash inflow from contracts held for dealing or trading purposes. ifrs-full ReceiptsFromRentsAndSubsequentSalesOfS uchAssets Montetary, duration, debit label Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale IAS 7.14 Example

1068 documentation The cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale. ifrs-full ReceiptsFromRoyaltiesFeesCommissionsAnd OtherRevenue Montetary, duration, debit label Receipts from royalties, fees, commissions and other revenue IAS 7.14 b Example documentation The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue] ifrs-full ReceiptsFromSalesOfGoodsAndRenderingOf Services Montetary, duration, debit label Receipts from sales of goods and rendering of services IAS 7.14 a Example documentation The cash inflow from sales of goods and rendering of services. ifrs-full ReceivablesDueFromAssociates Montetary, instant, debit label Receivables due from associates IAS 1.78 b Common practice documentation The amount of receivables due from associates. [Refer: Total for all associates [member]] ifrs-full ReceivablesDueFromJointVentures Montetary, instant, debit label Receivables due from joint ventures IAS 1.78 b Common practice documentation The amount of receivables due from joint ventures. [Refer: Total for all joint ventures [member]] ifrs-full ReceivablesFromContractsWithCustomers Montetary, instant, debit label Receivables from contracts with customers IFRS 15.105 Disclosure, IFRS 15.116 a Disclosur e periodEndLabel Receivables from contracts with customers at end of period periodStartLabel Receivables from contracts with customers at beginning of period totalLabel Total receivables from contracts with customers documentation The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due.

1069 ifrs-full ReceivablesFromContractsWithCustomersAb stract label Receivables from contracts with customers [abstract] ifrs-full ReceivablesFromRentalOfProperties Montetary, instant, debit label Receivables from rental of properties IAS 1.78 b Common practice documentation The amount of receivables arising from the rental of properties. Property is land or a building - or part of a building - or both. ifrs-full ReceivablesFromSaleOfProperties Montetary, instant, debit label Receivables from sale of properties IAS 1.78 b Common practice documentation The amount of receivables arising from the sale of properties. Property is land or a building - or part of a building - or both. ifrs-full ReceivablesFromTaxesOtherThanIncomeTax Montetary, instant, debit label Receivables from taxes other than income tax IAS 1.78 b Common practice documentation The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. ifrs-full RecipesFormulaeModelsDesignsAndPrototyp es Montetary, instant, debit label Recipes, formulae, models, designs and prototypes IAS 38.119 f Example documentation The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill] ifrs-full RecipesFormulaeModelsDesignsAndPrototyp esMember Member label Recipes, formulae, models, designs and prototypes [member] IAS 38.119 f Example documentation This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill] ifrs-full ReclassificationAdjustmentsOnAvailableforsal eFinancialAssetsBeforeTax (Monetary), duration, debit label Reclassification adjustments on available-for-sale financial assets, before tax Expired 2023-01- 01 IAS 1.92 Disclosure, Expired 2023-01-

1070 negatedLabel Reclassification adjustments on available-for-sale financial assets, before tax 01 IFRS 7.20 a (ii) Disclo sure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of reclassification adjustments related to available-for-sale financial assets, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for￾sale; Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnAvailableforsal eFinancialAssetsNetOfTax (Monetary), duration, debit label Reclassification adjustments on available-for-sale financial assets, net of tax Expired 2023-01- 01 IAS 1.92 Disclosure, Expired 2023-01- 01 IFRS 7.20 a (ii) Disclo sure negatedLabel Reclassification adjustments on available-for-sale financial assets, net of tax commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of reclassification adjustments related to available-for-sale financial assets, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnCashFlowHed gesBeforeTax (Monetary), duration, debit label Reclassification adjustments on cash flow hedges, before tax IAS 1.92 Disclosure negatedLabel Reclassification adjustments on cash flow hedges, before tax

1071 documentation The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnCashFlowHed gesForWhichHedgedFutureCashFlowsAreNo LongerExpectedToOccurNetOfTax Montetary, duration, debit label Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax IFRS 7.24C b (iv) Disclos ure, IFRS 7.24E a Disclosure documentation The amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] ifrs-full ReclassificationAdjustmentsOnCashFlowHed gesForWhichHedgedItemAffectedProfitOrLos sNetOfTax Montetary, duration, debit label Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax IFRS 7.24C b (iv) Disclos ure, IFRS 7.24E a Disclosure documentation The amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] ifrs-full ReclassificationAdjustmentsOnCashFlowHed gesForWhichReserveOfCashFlowHedgesWill NotBeRecoveredInOneOrMoreFuturePeriods NetOfTax Montetary, duration, debit label Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of tax IFRS 7.24E a Disclosure documentation The amount of reclassification adjustments on cash flow hedges for which the reserve of cash flow hedges will not be recovered in one or more future periods, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]

1072 ifrs-full ReclassificationAdjustmentsOnCashFlowHed gesNetOfTax (Monetary), duration, debit label Reclassification adjustments on cash flow hedges, net of tax IAS 1.92 Disclosure, IFRS 7.24C b (iv) Disclos ure, IFRS 7.24E a Disclosure negatedLabel Reclassification adjustments on cash flow hedges, net of tax documentation The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnChangeInValu eOfForeignCurrencyBasisSpreadsBeforeTax (Monetary), duration, debit label Reclassification adjustments on change in value of foreign currency basis spreads, before tax IAS 1.92 Disclosure negatedLabel Reclassification adjustments on change in value of foreign currency basis spreads, before tax documentation The amount of reclassification adjustments related to change in value of foreign currency basis spreads, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnChangeInValu eOfForeignCurrencyBasisSpreadsNetOfTax (Monetary), duration, debit label Reclassification adjustments on change in value of foreign currency basis spreads, net of tax IAS 1.92 Disclosure negatedLabel Reclassification adjustments on change in value of foreign currency basis spreads, net of tax

1073 documentation The amount of reclassification adjustments related to change in value of foreign currency basis spreads, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnChangeInValu eOfForwardElementsOfForwardContractsBefo reTax (Monetary), duration, debit label Reclassification adjustments on change in value of forward elements of forward contracts, before tax IAS 1.92 Disclosure negatedLabel Reclassification adjustments on change in value of forward elements of forward contracts, before tax documentation The amount of reclassification adjustments related to change in value of forward elements of forward contracts, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnChangeInValu eOfForwardElementsOfForwardContractsNet OfTax (Monetary), duration, debit label Reclassification adjustments on change in value of forward elements of forward contracts, net of tax IAS 1.92 Disclosure negatedLabel Reclassification adjustments on change in value of forward elements of forward contracts, net of tax

1074 documentation The amount of reclassification adjustments related to change in value of forward elements of forward contracts, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnChangeInValu eOfTimeValueOfOptionsBeforeTax (Monetary), duration, debit label Reclassification adjustments on change in value of time value of options, before tax IAS 1.92 Disclosure negatedLabel Reclassification adjustments on change in value of time value of options, before tax documentation The amount of reclassification adjustments related to change in value of time value of options, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnChangeInValu eOfTimeValueOfOptionsNetOfTax (Monetary), duration, debit label Reclassification adjustments on change in value of time value of options, net of tax IAS 1.92 Disclosure negatedLabel Reclassification adjustments on change in value of time value of options, net of tax documentation The amount of reclassification adjustments related to change in value of time value of options, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

1075 ifrs-full ReclassificationAdjustmentsOnExchangeDiffe rencesOnTranslationBeforeTax (Monetary), duration, debit label Reclassification adjustments on exchange differences on translation of foreign operations, before tax IAS 1.92 Disclosure, IAS 21.48 Disclosure negatedLabel Reclassification adjustments on exchange differences on translation of foreign operations, before tax documentation The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnExchangeDiffe rencesOnTranslationNetOfTax (Monetary), duration, debit label Reclassification adjustments on exchange differences on translation of foreign operations, net of tax IAS 1.92 Disclosure, IAS 21.48 Disclosure negatedLabel Reclassification adjustments on exchange differences on translation of foreign operations, net of tax documentation The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnFinanceIncom eExpensesFromReinsuranceContractsHeldEx cludedFromProfitOrLossBeforeTax (Monetary), duration, debit label Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosu re negatedLabel Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax

1076 documentation The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] ifrs-full ReclassificationAdjustmentsOnFinanceIncom eExpensesFromReinsuranceContractsHeldEx cludedFromProfitOrLossNetOfTax (Monetary), duration, debit label Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosu re negatedLabel Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax documentation The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] ifrs-full ReclassificationAdjustmentsOnFinancialAsset sMeasuredAtFairValueThroughOtherCompreh ensiveIncomeBeforeTax (Monetary), duration, debit label Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax IAS 1.92 Disclosure, IFRS 7.20 a (viii) Disclos ure negatedLabel Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax

1077 documentation The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnFinancialAsset sMeasuredAtFairValueThroughOtherCompreh ensiveIncomeNetOfTax (Monetary), duration, debit label Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax IAS 1.92 Disclosure negatedLabel Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax documentation The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnHedgesOfNetI nvestmentsInForeignOperationsBeforeTax (Monetary), duration, debit label Reclassification adjustments on hedges of net investments in foreign operations, before tax IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 9.6.5.14 Disclosure negatedLabel Reclassification adjustments on hedges of net investments in foreign operations, before tax

1078 documentation The amount of reclassification adjustments related to hedges of net investments in foreign operations, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnHedgesOfNetI nvestmentsInForeignOperationsNetOfTax (Monetary), duration, debit label Reclassification adjustments on hedges of net investments in foreign operations, net of tax IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclos ure, IFRS 7.24E a Disclosure, IFRS 9.6.5.14 Disclosure negatedLabel Reclassification adjustments on hedges of net investments in foreign operations, net of tax documentation The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnInsuranceFina nceIncomeExpensesFromInsuranceContracts IssuedExcludedFromProfitOrLossBeforeTax (Monetary), duration, debit label Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosu negatedLabel re Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax

1079 documentation The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full ReclassificationAdjustmentsOnInsuranceFina nceIncomeExpensesFromInsuranceContracts IssuedExcludedFromProfitOrLossNetOfTax (Monetary), duration, debit label Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosu re negatedLabel Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax documentation The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full ReclassificationAdjustmentsOnNetMovementI nRegulatoryDeferralAccountBalancesBeforeT ax (Monetary), duration, debit label Reclassification adjustments on net movement in regulatory deferral account balances, before tax IFRS 14.22 b Disclosure negatedLabel Reclassification adjustments on net movement in regulatory deferral account balances, before tax

1080 documentation The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full ReclassificationAdjustmentsOnNetMovementI nRegulatoryDeferralAccountBalancesNetOfTa x (Monetary), duration, debit label Reclassification adjustments on net movement in regulatory deferral account balances, net of tax IFRS 14.22 b Disclosure negatedLabel Reclassification adjustments on net movement in regulatory deferral account balances, net of tax documentation The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full ReclassificationIntoAvailableforsaleFinancialA ssets Montetary, duration, debit label Reclassification into available-for-sale financial assets Expired 2023-01- 01 IFRS 7.12 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale] ifrs-full ReclassificationIntoFinancialAssetsAtFairValu eThroughProfitOrLoss Montetary, duration, debit label Reclassification into financial assets at fair value through profit or loss Expired 2023-01- 01 IFRS 7.12 Disclosure

1081 commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of financial assets reclassified into the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full ReclassificationIntoHeldtomaturityInvestments Montetary, duration, debit label Reclassification into held-to-maturity investments Expired 2023-01- 01 IFRS 7.12 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets] ifrs-full ReclassificationIntoLoansAndReceivables Montetary, duration, debit label Reclassification into loans and receivables Expired 2023-01- 01 IFRS 7.12 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets] ifrs-full ReclassificationOfFinancialAssetsOutOfMeas uredAtAmortisedCostIntoMeasuredAtFairValu e Montetary, duration label Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss IFRS 7.12B c Disclosure

1082 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1083 documentation The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets] ifrs-full ReclassificationOfFinancialAssetsOutOfMeas uredAtAmortisedCostIntoMeasuredAtFairValu eThroughOtherComprehensiveIncome Montetary, duration label Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income IFRS 7.12B c Disclosure

1084 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1085 documentation The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets] ifrs-full ReclassificationOfFinancialAssetsOutOfMeas uredAtFairValueIntoMeasuredAtAmortisedCo st Montetary, duration label Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost IFRS 7.12B c Disclosure

1086 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1087 documentation The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the amortised cost measurement category. [Refer: Financial assets] ifrs-full ReclassificationOfFinancialAssetsOutOfMeas uredAtFairValueThroughOtherComprehensive IncomeIntoMeasuredAtAmortisedCost Montetary, duration label Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost IFRS 7.12B c Disclosure

1088 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1089 documentation The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the amortised cost measurement category. [Refer: Financial assets] ifrs-full ReclassificationOfFinancialAssetsOutOfMeas uredAtFairValueThroughOtherComprehensive IncomeIntoMeasuredAtFairValueThroughProfi tOrLoss Montetary, duration label Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss IFRS 7.12B c Disclosure

1090 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1091 documentation The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category. [Refer: Financial assets] ifrs-full ReclassificationOfFinancialAssetsOutOfMeas uredAtFairValueThroughProfitOrLossIntoMea suredAtFairValueThroughOtherComprehensiv eIncome Montetary, duration label Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income IFRS 7.12B c Disclosure

1092 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1093 documentation The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets] ifrs-full ReclassificationOutOfAvailableforsaleFinancia lAssets Montetary, duration, credit label Reclassification out of available-for-sale financial assets Expired 2023-01- 01 IFRS 7.12 Disclosure, Expired 2023-01- 01 IFRS 7.12A a Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale] ifrs-full ReclassificationOutOfFinancialAssetsAtFairVa lueThroughProfitOrLoss Montetary, duration, credit label Reclassification out of financial assets at fair value through profit or loss Expired 2023-01- 01 IFRS 7.12 Disclosure, Expired 2023-01- 01 IFRS 7.12A a Disclos ure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of financial assets reclassified out of the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full ReclassificationOutOfHeldtomaturityInvestme nts Montetary, duration, credit label Reclassification out of held-to-maturity investments Expired 2023-01- 01 IFRS 7.12 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets] ifrs-full ReclassificationOutOfLoansAndReceivables Montetary, duration, credit label Reclassification out of loans and receivables Expired 2023-01- 01 IFRS 7.12 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets]

1094 ifrs-full ReclassifiedItemsAxis Axis label Reclassified items [axis] IAS 1.41 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ReclassifiedItemsDomain Domain [default] label Reclassified items [domain] IAS 1.41 Disclosure documentation This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used. ifrs-full RecognisedAssetsDefinedBenefitPlan Montetary, instant, debit label Net defined benefit asset IAS 1.55 Common practice documentation The amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [domain]] ifrs-full RecognisedAssetsRepresentingContinuingInv olvementInDerecognisedFinancialAssets Montetary, instant, debit label Recognised assets representing continuing involvement in derecognised financial assets IFRS 7.42E a Disclosure documentation The amount of assets recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets. ifrs-full RecognisedLiabilitiesDefinedBenefitPlan Montetary, instant, credit label Net defined benefit liability IAS 1.55 Common practice documentation The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [domain]] ifrs-full RecognisedLiabilitiesRepresentingContinuingI nvolvementInDerecognisedFinancialAssets Montetary, instant, credit label Recognised liabilities representing continuing involvement in derecognised financial assets IFRS 7.42E a Disclosure documentation The amount of liabilities recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets. ifrs-full ReconciliationOfAccountingProfitMultipliedBy ApplicableTaxRatesAbstract label Reconciliation of accounting profit multiplied by applicable tax rates [abstract]

1095 ifrs-full ReconciliationOfAggregateDifferenceBetween FairValueAtInitialRecognitionAndAmountDeter minedUsingValuationTechniqueYetToBeReco gnisedAbstract label Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract] ifrs-full ReconciliationOfAverageEffectiveTaxRateAnd ApplicableTaxRateAbstract label Reconciliation of average effective tax rate and applicable tax rate [abstract] ifrs-full ReconciliationOfChangesInAllowanceAccount ForCreditLossesOfFinancialAssetsAbstract label Reconciliation of changes in allowance account for credit losses of financial assets [abstract] ifrs-full ReconciliationOfChangesInBiologicalAssetsA bstract label Reconciliation of changes in biological assets [abstract] ifrs-full ReconciliationOfChangesInContingentLiabiliti esRecognisedInBusinessCombinationAbstract label Reconciliation of changes in contingent liabilities recognised in business combination [abstract] ifrs-full ReconciliationOfChangesInDeferredTaxLiabilit yAssetAbstract label Reconciliation of changes in deferred tax liability (asset) [abstract] ifrs-full ReconciliationOfChangesInFairValueMeasure mentAssetsAbstract label Reconciliation of changes in fair value measurement, assets [abstract] ifrs-full ReconciliationOfChangesInFairValueMeasure mentEntitysOwnEquityInstrumentsAbstract label Reconciliation of changes in fair value measurement, entity's own equity instruments [abstract] ifrs-full ReconciliationOfChangesInFairValueMeasure mentLiabilitiesAbstract label Reconciliation of changes in fair value measurement, liabilities [abstract] ifrs-full ReconciliationOfChangesInGoodwillAbstract label Reconciliation of changes in goodwill [abstract] ifrs-full ReconciliationOfChangesInIntangibleAssetsA ndGoodwillAbstract label Reconciliation of changes in intangible assets and goodwill [abstract]

1096 ifrs-full ReconciliationOfChangesInIntangibleAssetsOt herThanGoodwillAbstract label Reconciliation of changes in intangible assets other than goodwill [abstract] ifrs-full ReconciliationOfChangesInInvestmentPropert yAbstract label Reconciliation of changes in investment property [abstract] ifrs-full ReconciliationOfChangesInNetAssetsAvailabl eForBenefitsAbstract label Reconciliation of changes in net assets available for benefits [abstract] ifrs-full ReconciliationOfChangesInOtherProvisionsAb stract label Reconciliation of changes in other provisions [abstract] ifrs-full ReconciliationOfChangesInPropertyPlantAnd EquipmentAbstract label Reconciliation of changes in property, plant and equipment [abstract] ifrs-full ReconciliationOfChangesInRightofuseAssets Abstract label Reconciliation of changes in right-of-use assets [abstract] ifrs-full ReconciliationOfFairValueOfCreditDerivativeA bstract label Reconciliation of fair value of credit derivative [abstract] ifrs-full ReconciliationOfNominalAmountOfCreditDeriv ativeAbstract label Reconciliation of nominal amount of credit derivative [abstract] ifrs-full ReconciliationOfNumberOfSharesOutstanding Abstract label Reconciliation of number of shares outstanding [abstract] ifrs-full ReconciliationOfRegulatoryDeferralAccountCr editBalancesAbstract label Reconciliation of regulatory deferral account credit balances [abstract] ifrs-full ReconciliationOfRegulatoryDeferralAccountD ebitBalancesAbstract label Reconciliation of regulatory deferral account debit balances [abstract] ifrs-full ReconciliationOfReserveOfGainsAndLossesO nFinancialAssetsMeasuredAtFairValueThroug hOtherComprehensiveIncomeRelatedToInsur anceContractsToWhichParagraphsC18bC19b C24bAndC24cOfIFRS17HaveBeenAppliedAb stract label Reconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied [abstract]

1097 ifrs-full ReconciliationOfUndiscountedLeasePayment sToNetInvestmentInFinanceLeaseAbstract label Reconciliation of undiscounted lease payments to net investment in finance lease [abstract] ifrs-full RecoverableAmountDomain Domain label Recoverable amount [domain] IAS 36.130 e Disclosure documentation This member stands for the recoverable amount of an asset or cash generating unit. ifrs-full RecoverableAmountOfAssetIsFairValueLessC ostsOfDisposalOrValueInUse List label Recoverable amount of asset is fair value less costs of disposal or value in use IAS 36.130 e Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. ifrs-full RecoverableAmountOfAssetOrCashgeneratin gUnit Montetary, instant, debit label Recoverable amount of asset or cash-generating unit IAS 36.130 e Disclosure documentation The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Total for all cash-generating units [member]] ifrs-full RecoveriesOnLoansPreviouslyWrittenOff Montetary, duration, debit label Recoveries on loans previously written off IAS 7 - B Statement of cash flows for a financial documentation institution Example The cash inflow from the recoveries on loans that were previously written off. ifrs-full RecurringFairValueMeasurementMember Member label Recurring fair value measurement [member] IFRS 13.93 a Disclosure documentation This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]] ifrs-full RedesignatedAmountMember Member label Redesignated amount [member]

1098 documentation This member stands for the amount that has been redesignated during the transition to IFRSs. IFRS 1.29 Common practice ifrs-full RedesignatedFinancialAssetAtFairValueThrou ghProfitOrLoss Montetary, instant, debit label Redesignated financial asset as at fair value through profit or loss IFRS 1.29 Disclosure documentation The amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial assets] ifrs-full RedesignatedFinancialLiabilityAtFairValueThr oughProfitOrLoss Montetary, instant, credit label Redesignated financial liability as at fair value through profit or loss IFRS 1.29A Disclosure documentation The amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial liabilities] ifrs-full RedesignatedMember Member [default] label Redesignated [member] IFRS 1.29 Disclosure documentation This member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard value for the 'Redesignation' axis if no other member is used. ifrs-full RedesignationAxis Axis label Redesignation [axis] IFRS 1.29 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ReductionOfIssuedCapital Montetary, duration, debit label Reduction of issued capital IAS 1.106 d Common practice documentation The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital] ifrs-full RefundsProvision Montetary, instant, credit label Refunds provision IAS 37 - Example 4 Refunds policy Example, totalLabel Total refunds provision IAS 37.87 Example

1099 documentation The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions] ifrs-full RefundsProvisionAbstract label Refunds provision [abstract] ifrs-full RefundsProvisionMember Member label Refunds provision [member] IAS 37 - Example 4 Refunds policy Example, documentation IAS 37.87 Example This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Classes of other provisions [domain]] ifrs-full RegulatoryDeferralAccountBalancesAxis Axis label Regulatory deferral account balances [axis] IFRS 14.B22 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full RegulatoryDeferralAccountBalancesClassified AsDisposalGroupsMember Member label Regulatory deferral account balances classified as disposal groups [member] IFRS 14.B22 Disclosure documentation This member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [domain]] ifrs-full RegulatoryDeferralAccountBalancesDomain Domain [default] label Regulatory deferral account balances [domain] IFRS 14.B22 Disclosure

1100 documentation This member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the 'Regulatory deferral account balances' axis if no other member is used. ifrs-full RegulatoryDeferralAccountBalancesNotClassi fiedAsDisposalGroupsMember Member label Regulatory deferral account balances not classified as disposal groups [member] IFRS 14.B22 Disclosure documentation This member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [domain]] ifrs-full RegulatoryDeferralAccountCreditBalances Montetary, instant, credit label Regulatory deferral account credit balances IFRS 14.20 b Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure periodEndLabel Regulatory deferral account credit balances at end of period periodStartLabel Regulatory deferral account credit balances at beginning of period totalLabel Total regulatory deferral account credit balances documentation The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [domain]] ifrs-full RegulatoryDeferralAccountCreditBalancesAbs tract label Regulatory deferral account credit balances [abstract] ifrs-full RegulatoryDeferralAccountCreditBalancesAn dRelatedDeferredTaxLiability Montetary, instant, credit label Regulatory deferral account credit balances and related deferred tax liability

1101 totalLabel Total regulatory deferral account credit balances and related deferred tax liability IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosur e documentation The amount of regulatory deferral account credit balances and the related deferred tax liability. [Refer: Regulatory deferral account credit balances; Deferred tax liability associated with regulatory deferral account balances] ifrs-full RegulatoryDeferralAccountCreditBalancesAn dRelatedDeferredTaxLiabilityAbstract label Regulatory deferral account credit balances and related deferred tax liability [abstract] ifrs-full RegulatoryDeferralAccountCreditBalancesDir ectlyRelatedToDisposalGroup Montetary, instant, credit label Regulatory deferral account credit balances directly related to disposal group IFRS 14.25 Disclosure documentation The amount of regulatory deferral account credit balances that are directly related to a disposal group. [Refer: Regulatory deferral account credit balances; Disposal groups classified as held for sale [member]] ifrs-full RegulatoryDeferralAccountDebitBalances Montetary, instant, debit label Regulatory deferral account debit balances IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure periodEndLabel Regulatory deferral account debit balances at end of period periodStartLabel Regulatory deferral account debit balances at beginning of period totalLabel Total regulatory deferral account debit balances documentation The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [domain]] ifrs-full RegulatoryDeferralAccountDebitBalancesAbst ract label Regulatory deferral account debit balances [abstract] ifrs-full RegulatoryDeferralAccountDebitBalancesAnd RelatedDeferredTaxAsset Montetary, instant, debit label Regulatory deferral account debit balances and related deferred tax asset IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosur e totalLabel Total regulatory deferral account debit balances and related deferred tax asset

1102 documentation The amount of regulatory deferral account debit balances and the related deferred tax asset. [Refer: Regulatory deferral account debit balances; Deferred tax asset associated with regulatory deferral account balances] ifrs-full RegulatoryDeferralAccountDebitBalancesAnd RelatedDeferredTaxAssetAbstract label Regulatory deferral account debit balances and related deferred tax asset [abstract] ifrs-full RegulatoryDeferralAccountDebitBalancesDire ctlyRelatedToDisposalGroup Montetary, instant, debit label Regulatory deferral account debit balances directly related to disposal group IFRS 14.25 Disclosure documentation The amount of regulatory deferral account debit balances that are directly related to a disposal group. [Refer: Regulatory deferral account debit balances; Disposal groups classified as held for sale [member]] ifrs-full RegulatoryEnvironmentsAxis Axis label Regulatory environments [axis] IAS 19.138 c Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full RegulatoryEnvironmentsDomain Domain [default] label Regulatory environments [domain] IAS 19.138 c Example documentation This member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments' axis if no other member is used. ifrs-full ReimbursementRightsAtFairValue Montetary, instant, debit label Reimbursement rights related to defined benefit obligation, at fair value IAS 19.140 b Disclosure periodEndLabel Reimbursement rights related to defined benefit obligation, at fair value at end of period periodStartLabel Reimbursement rights related to defined benefit obligation, at fair value at beginning of period

1103 documentation The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]] ifrs-full ReinsuranceContractsHeldMember Member label Reinsurance contracts held [member] IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosur e, IFRS 17.132 b Disclosur e, IFRS 17.98 Disclosure documentation This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [domain]] ifrs-full ReinsuranceContractsHeldThatAreAssets Montetary, instant, debit label Reinsurance contracts held that are assets IAS 1.54 da Disclosure, IFRS 17.78 c Disclosure documentation The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]] ifrs-full ReinsuranceContractsHeldThatAreLiabilities Montetary, instant, credit label Reinsurance contracts held that are liabilities IAS 1.54 ma Disclosure, IFRS 17.78 d Disclosure documentation The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]] ifrs-full RelatedPartiesMember Member label Total for all related parties [member] IAS 24.19 Disclosure

1104 documentation This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post -employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Total for all joint ventures [member]; Key management personnel of entity or parent [member]]

1105 ifrs-full RelatedPartyTransactionsAbstract label Related party transactions [abstract] ifrs-full RemainingAmortisationPeriodOfIntangibleAss etsMaterialToEntity2019 Duration label Remaining amortisation period of intangible assets material to entity IAS 38.122 b Disclosure documentation The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense] ifrs-full RemainingContractualUndiscountedCashOutfl owsInflowsThatAriseFromContractsWithinSco peOfIFRS17ThatAreLiabilities Montetary, instant, credit label Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities IFRS 17.132 b (i) Disclos ure documentation The amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities. ifrs-full RemainingRecoveryPeriodOfRegulatoryDefer ralAccountDebitBalances2019 Duration label Remaining recovery period of regulatory deferral account debit balances IFRS 14.33 c Disclosure documentation The remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances] ifrs-full RemainingReversalPeriodOfRegulatoryDeferr alAccountCreditBalances2019 Duration label Remaining reversal period of regulatory deferral account credit balances IFRS 14.33 c Disclosure documentation The remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances] ifrs-full RentalExpense Montetary, duration, debit label Rental expense IAS 1.85 Common practice documentation The amount of expense recognised on rental activities. ifrs-full RentalIncome Montetary, duration, credit label Rental income IAS 1.112 c Common practice documentation The amount of income recognised from rental activities. ifrs-full RentalIncomeFromInvestmentProperty Montetary, duration, credit label Rental income from investment property IAS 40.75 f (i) Disclosure documentation The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]

1106 ifrs-full RentalIncomeFromInvestmentPropertyNetOfD irectOperatingExpense Montetary, duration, credit label Rental income from investment property, net of direct operating expense IAS 1.112 c Common practice netLabel Rental income from investment property, net of direct operating expense documentation The amount of rental income arising from investment property, net of direct operating expense from such property. [Refer: Direct operating expense from investment property; Rental income from investment property] ifrs-full RentalIncomeFromInvestmentPropertyNetOfD irectOperatingExpenseAbstract label Rental income from investment property, net of direct operating expense [abstract] ifrs-full RentDeferredIncome Montetary, instant, credit label Rent deferred income IAS 1.78 Common practice documentation The amount of deferred income arising on rental activity. [Refer: Deferred income other than contract liabilities] ifrs-full RentDeferredIncomeClassifiedAsCurrent Montetary, instant, credit label Rent deferred income classified as current IAS 1.78 Common practice documentation The amount of rent deferred income classified as current. [Refer: Rent deferred income] ifrs-full RentDeferredIncomeClassifiedAsNoncurrent Montetary, instant, credit label Rent deferred income classified as non-current IAS 1.78 Common practice documentation The amount of rent deferred income classified as non-current. [Refer: Rent deferred income] ifrs-full RentMeasurementInputMember Member label Rent, measurement input [member] IFRS 13.93 d Common practice documentation This member stands for the rent used as a measurement input. ifrs-full RepairsAndMaintenanceExpense Montetary, duration, debit label Repairs and maintenance expense IAS 1.85 Common practice documentation The amount of expenses incurred for the day-to￾day servicing of assets, which may include the cost of labour, consumables or small parts. ifrs-full RepaymentsOfBondsNotesAndDebentures label Repayments of bonds, notes and debentures

1107 Montetary, duration, credit documentation The cash outflow for repayments of bonds, notes and debentures. IAS 7.17 Common practice ifrs-full RepaymentsOfBorrowingsClassifiedAsFinanci ngActivities (Monetary), duration, credit label Repayments of borrowings, classified as financing activities negatedTerseLabel Repayments of borrowings IAS 7.17 d Example documentation The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] ifrs-full RepaymentsOfCurrentBorrowings Montetary, duration, credit label Repayments of current borrowings IAS 7.17 Common practice documentation The cash outflow for repayments of current borrowings. [Refer: Current borrowings] ifrs-full RepaymentsOfNoncurrentBorrowings Montetary, duration, credit label Repayments of non-current borrowings IAS 7.17 Common practice documentation The cash outflow for repayments of non-current borrowings. [Refer: Borrowings] ifrs-full RepaymentsOfRegulatoryCapitalEquity Montetary, duration, credit label Repayments of regulatory capital, equity IAS 7.17 Common practice documentation The cash outflow for the repayments of regulatory capital, classified as equity instruments. ifrs-full RepaymentsOfRegulatoryCapitalFinancialLiab ilities Montetary, duration, credit label Repayments of regulatory capital, financial liabilities IAS 7.17 Common practice documentation The cash outflow for the repayments of regulatory capital, classified as financial liabilities. ifrs-full RepaymentsOfSubordinatedLiabilities Montetary, duration, credit label Repayments of subordinated liabilities IAS 7.17 Common practice documentation The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities] ifrs-full ReportableSegmentsMember Member label Reportable segments [member]

1108 documentation This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]] IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure ifrs-full ReportedIfInComplianceWithRequirementOfIF RSMember Member label Reported if in compliance with requirement of IFRS [member] IAS 1.20 d Common practice documentation This member stands for the information that would have been reported in the financial statements by the entity if it was in compliance with the requirement of an IFRS, in the case that the entity departed from that requirement. ifrs-full ReportingYearMember Member label Reporting year [member] IFRS 17.130 Disclosure documentation This member stands for the reporting year.

1109 ifrs-full RepurchaseAgreementsAndCashCollateralOn SecuritiesLent Montetary, instant, credit label Repurchase agreements and cash collateral on securities lent IAS 1.55 Common practice documentation The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent. ifrs-full ResearchAndDevelopmentExpense Montetary, duration, debit label Research and development expense IAS 38.126 Disclosure documentation The amount of expenditure directly attributable to research or development activities, recognised in profit or loss. ifrs-full ReserveOfCashFlowHedges Montetary, instant, credit label Reserve of cash flow hedges IAS 1.78 e Common practice, documentation IFRS 9.6.5.11 Disclosure A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]] ifrs-full ReserveOfCashFlowHedgesContinuingHedge s Montetary, instant, credit label Reserve of cash flow hedges, continuing hedges IFRS 7.24B b (ii) Disclos ure documentation A component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges] ifrs-full ReserveOfCashFlowHedgesHedgingRelation shipsForWhichHedgeAccountingIsNoLongerA pplied Montetary, instant, credit label Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied IFRS 7.24B b (iii) Disclos ure documentation A component of equity representing the reserve of cash flow hedges in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of cash flow hedges] ifrs-full ReserveOfCashFlowHedgesMember Member label Reserve of cash flow hedges [member]

1110 documentation This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]] IAS 1.108 Example, IFRS 9.6.5.11 Disclosure ifrs-full ReserveOfChangeInFairValueOfFinancialLiab ilityAttributableToChangeInCreditRiskOfLiabilit y Montetary, instant, credit label Reserve of change in fair value of financial liability attributable to change in credit risk of liability IAS 1.78 e Common practice documentation A component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities] ifrs-full ReserveOfChangeInFairValueOfFinancialLiab ilityAttributableToChangeInCreditRiskOfLiabilit yMember Member label Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member] IAS 1.108 Example documentation This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities] ifrs-full ReserveOfChangeInValueOfForeignCurrency BasisSpreads Montetary, instant, credit label Reserve of change in value of foreign currency basis spreads IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure documentation A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments. ifrs-full ReserveOfChangeInValueOfForeignCurrency BasisSpreadsMember Member label Reserve of change in value of foreign currency basis spreads [member] IAS 1.108 Example, IFRS 9.6.5.16 Disclosure

1111 documentation This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments. ifrs-full ReserveOfChangeInValueOfForwardElement sOfForwardContracts Montetary, instant, credit label Reserve of change in value of forward elements of forward contracts IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure documentation A component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element. ifrs-full ReserveOfChangeInValueOfForwardElement sOfForwardContractsMember Member label Reserve of change in value of forward elements of forward contracts [member] IAS 1.108 Example, IFRS 9.6.5.16 Disclosure documentation This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element. ifrs-full ReserveOfChangeInValueOfTimeValueOfOpti ons Montetary, instant, credit label Reserve of change in value of time value of options IAS 1.78 e Common practice, IFRS 9.6.5.15 Disclosure documentation A component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value. ifrs-full ReserveOfChangeInValueOfTimeValueOfOpti onsMember Member label Reserve of change in value of time value of options [member] IAS 1.108 Example, IFRS 9.6.5.15 Disclosure

1112 documentation This member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value. ifrs-full ReserveOfEquityComponentOfConvertibleInst ruments Montetary, instant, credit label Reserve of equity component of convertible instruments IAS 1.55 Common practice documentation A component of equity representing components of convertible instruments classified as equity. ifrs-full ReserveOfEquityComponentOfConvertibleInst rumentsMember Member label Reserve of equity component of convertible instruments [member] IAS 1.108 Common practice documentation This member stands for a component of equity representing components of convertible instruments classified as equity. ifrs-full ReserveOfExchangeDifferencesOnTranslatio n Montetary, instant, credit label Reserve of exchange differences on translation IAS 21.52 b Disclosure documentation A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income] ifrs-full ReserveOfExchangeDifferencesOnTranslatio nContinuingHedges Montetary, instant, credit label Reserve of exchange differences on translation, continuing hedges IFRS 7.24B b (ii) Disclos ure documentation A component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation] ifrs-full ReserveOfExchangeDifferencesOnTranslatio nHedgingRelationshipsForWhichHedgeAccou ntingIsNoLongerApplied Montetary, instant, credit label Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied IFRS 7.24B b (iii) Disclos ure

1113 documentation A component of equity representing the reserve of exchange differences on translation in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of exchange differences on translation] ifrs-full ReserveOfExchangeDifferencesOnTranslatio nMember Member label Reserve of exchange differences on translation [member] IAS 1.108 Example, IAS 21.52 b Disclosure documentation This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements recognised in other comprehensive income. [Refer: Other comprehensive income] ifrs-full ReserveOfFinanceIncomeExpensesFromRein suranceContractsHeldExcludedFromProfitOrL oss Montetary, instant, credit label Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss IAS 1.78 e Common practice documentation A component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] ifrs-full ReserveOfFinanceIncomeExpensesFromRein suranceContractsHeldExcludedFromProfitOrL ossMember Member label Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member] IAS 1.108 Example documentation This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] ifrs-full ReserveOfGainsAndLossesFromInvestmentsI nEquityInstruments Montetary, instant, credit label Reserve of gains and losses from investments in equity instruments IAS 1.78 e Common practice

1114 documentation A component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income. ifrs-full ReserveOfGainsAndLossesFromInvestmentsI nEquityInstrumentsMember Member label Reserve of gains and losses from investments in equity instruments [member] IAS 1.108 Example documentation This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income. ifrs-full ReserveOfGainsAndLossesOnFinancialAsset sMeasuredAtFairValueThroughOtherCompreh ensiveIncome Montetary, instant, credit label Reserve of gains and losses on financial assets measured at fair value through other comprehensive income IAS 1.78 e Common practice documentation A component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] ifrs-full ReserveOfGainsAndLossesOnFinancialAsset sMeasuredAtFairValueThroughOtherCompreh ensiveIncomeMember Member label Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member] IAS 1.108 Example documentation This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

1115 ifrs-full ReserveOfGainsAndLossesOnFinancialAsset sMeasuredAtFairValueThroughOtherCompreh ensiveIncomeRelatedToInsuranceContractsT oWhichParagraphsC18bC19bC24bAndC24c OfIFRS17HaveBeenApplied Montetary, instant, credit label Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied IFRS 17.116 Disclosure periodEndLabel Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at end of period periodStartLabel Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at beginning of period documentation The cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Financial assets measured at fair value through other comprehensive income] ifrs-full ReserveOfGainsAndLossesOnHedgingInstru mentsThatHedgeInvestmentsInEquityInstrum ents Montetary, instant, credit label Reserve of gains and losses on hedging instruments that hedge investments in equity instruments IAS 1.78 e Common practice documentation A component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.

1116 ifrs-full ReserveOfGainsAndLossesOnHedgingInstru mentsThatHedgeInvestmentsInEquityInstrum entsMember Member label Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member] IAS 1.108 Example documentation This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. ifrs-full ReserveOfGainsAndLossesOnRemeasuringA vailableforsaleFinancialAssets Montetary, instant, credit label Reserve of gains and losses on remeasuring available-for-sale financial assets Expired 2023-01- 01 IAS 1.78 e Common practice commentaryGuidance This element should be used to tag non-restated comparative information only. documentation A component of equity representing accumulated gains and losses on remeasuring available-for￾sale financial assets. [Refer: Financial assets available-for-sale] ifrs-full ReserveOfGainsAndLossesOnRemeasuringA vailableforsaleFinancialAssetsMember Member label Reserve of gains and losses on remeasuring available-for-sale financial assets [member] Expired 2023-01- 01 IAS 1.108 Example commentaryGuidance This element should be used to tag non-restated comparative information only. documentation This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale] ifrs-full ReserveOfInsuranceFinanceIncomeExpenses FromInsuranceContractsIssuedExcludedFrom ProfitOrLossThatWillBeReclassifiedToProfitOr Loss Montetary, instant, credit label Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss IAS 1.78 e Common practice

1117 documentation A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full ReserveOfInsuranceFinanceIncomeExpenses FromInsuranceContractsIssuedExcludedFrom ProfitOrLossThatWillBeReclassifiedToProfitOr LossMember Member label Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member] IAS 1.108 Example documentation This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full ReserveOfInsuranceFinanceIncomeExpenses FromInsuranceContractsIssuedExcludedFrom ProfitOrLossThatWillNotBeReclassifiedToProf itOrLoss Montetary, instant, credit label Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss IAS 1.78 e Common practice documentation A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full ReserveOfInsuranceFinanceIncomeExpenses FromInsuranceContractsIssuedExcludedFrom ProfitOrLossThatWillNotBeReclassifiedToProf itOrLossMember Member label Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member] IAS 1.108 Example

1118 documentation This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] ifrs-full ReserveOfRemeasurementsOfDefinedBenefit Plans Montetary, instant, credit label Reserve of remeasurements of defined benefit plans IAS 1.78 e Common practice documentation A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full ReserveOfRemeasurementsOfDefinedBenefit PlansMember Member label Reserve of remeasurements of defined benefit plans [member] IAS 1.108 Example documentation This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] ifrs-full ReserveOfSharebasedPayments Montetary, instant, credit label Reserve of share-based payments IAS 1.78 e Common practice documentation A component of equity resulting from share-based payments. ifrs-full ReserveOfSharebasedPaymentsMember Member label Reserve of share-based payments [member] IAS 1.108 Example documentation This member stands for a component of equity resulting from share-based payments. ifrs-full ReservesWithinEquityAxis Axis label Reserves within equity [axis] IAS 1.79 b Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ReservesWithinEquityDomain Domain [default] label Reserves within equity [domain] IAS 1.79 b Disclosure

1119 documentation This member stands for the standard value for the 'Reserves within equity' axis if no other member is used. ifrs-full ResidualValueRiskMember Member label Residual value risk [member] IFRS 7.40 a Example, IFRS 7.IG32 Example documentation This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Classes of financial instruments [domain]] ifrs-full RestatedMember Member [default] label Currently stated [member] IAS 1.106 b Disclosure, IAS 1.20 d Common practice, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IFRS 17.113 b Disclosur e documentation This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other member is used. ifrs-full RestrictedCashAndCashEquivalents Montetary, instant, debit label Restricted cash and cash equivalents IAS 1.55 Common practice documentation The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents] ifrs-full RestrictedShareUnitsMember Member label Restricted share units [member] IAS 33.70 c Common practice documentation This member stands for restricted share units. ifrs-full RestrictionsOnAccessToAssetsInFunds Text label Description of restrictions on access to assets in funds IFRIC 5.11 Disclosure documentation The description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds. ifrs-full RestrictionsOnRealisabilityOfInvestmentPrope rtyOrRemittanceOfIncomeAndProceedsOfDis posalOfInvestmentProperty Montetary, instant label Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property IAS 40.75 g Disclosure

1120 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1121 documentation The amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property] ifrs-full RestructuringContingentLiabilityMember Member label Restructuring contingent liability [member] IAS 37.88 Example documentation This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Classes of contingent liabilities [domain]] ifrs-full RestructuringProvision Montetary, instant, credit label Restructuring provision IAS 37.70 Example totalLabel Total restructuring provision documentation The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions] ifrs-full RestructuringProvisionAbstract label Restructuring provision [abstract] ifrs-full RestructuringProvisionMember Member label Restructuring provision [member] IAS 37.70 Example

1122 documentation This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Classes of other provisions [domain]] ifrs-full RetainedEarnings Montetary, instant, credit label Retained earnings IAS 1.78 e Example, IAS 1.IG6 Example totalLabel Total retained earnings documentation A component of equity representing the entity's cumulative undistributed earnings or deficit. ifrs-full RetainedEarningsAbstract label Retained earnings [abstract] ifrs-full RetainedEarningsExcludingProfitLossForRep ortingPeriod Montetary, instant, credit label Retained earnings, excluding profit (loss) for reporting period IAS 1.78 e Common practice documentation A component of equity representing the entity’s cumulative undistributed earnings or deficit excluding the profit or loss for the reporting period. [Refer: Retained earnings] ifrs-full RetainedEarningsExcludingProfitLossForRep ortingPeriodMember Member label Retained earnings, excluding profit (loss) for reporting period [member] IAS 1.108 Common practice documentation This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit, excluding profit or loss for the reporting period. [Refer: Retained earnings [member]] ifrs-full RetainedEarningsMember Member label Retained earnings [member] IAS 1.106 Disclosure, IAS 1.108 Example documentation This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit. ifrs-full RetainedEarningsProfitLossForReportingPeri od Montetary, instant, credit label Retained earnings, profit (loss) for reporting period IAS 1.78 e Common practice

1123 documentation A component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings; Profit (loss)] ifrs-full RetainedEarningsProfitLossForReportingPeri odMember Member label Retained earnings, profit (loss) for reporting period [member] IAS 1.108 Common practice documentation This member stands for a component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings [member]; Profit (loss)] ifrs-full RetentionPayables Montetary, instant, credit label Retention payables IAS 1.78 Common practice documentation The amount of payment that is withheld by the entity, pending the fulfilment of a condition. ifrs-full RetirementsIntangibleAssetsAndGoodwill (Monetary), duration, credit label Retirements, intangible assets and goodwill IAS 38.118 e Common practice negatedLabel Retirements, intangible assets and goodwill documentation The decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill] ifrs-full RetirementsIntangibleAssetsOtherThanGood will (Monetary), duration, credit label Retirements, intangible assets other than goodwill IAS 38.118 e Common practice negatedLabel Retirements, intangible assets other than goodwill documentation The decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill] ifrs-full RetirementsPropertyPlantAndEquipment (Monetary), duration, credit label Retirements, property, plant and equipment IAS 16.73 e Common practice negatedLabel Retirements, property, plant and equipment documentation The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]

1124 ifrs-full RetirementsPropertyPlantAndEquipmentInclu dingRightofuseAssets (Monetary), duration, credit label Retirements, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice negatedLabel Retirements, property, plant and equipment including right-of-use assets documentation The decrease in property, plant and equipment including right-of-use assets resulting from retirements. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full RetirementsRightofuseAssets Montetary, duration, credit label Retirements, right-of-use assets IAS 16.73 e Common practice documentation The decrease in right-of-use assets resulting from retirements. [Refer: Right-of-use assets] ifrs-full RetrospectiveApplicationAndRetrospectiveRe statementAxis Axis label Retrospective application and retrospective restatement [axis] IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ReturnOnPlanAssetsExcludingInterestIncome OrExpenseBeforeTaxDefinedBenefitPlans Montetary, duration, credit label Return on plan assets excluding interest income or expense, before tax, defined benefit plans IAS 19.135 b Common practice

1125 documentation The amount of other comprehensive income, before tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense] ifrs-full ReturnOnPlanAssetsExcludingInterestIncome OrExpenseNetOfTaxDefinedBenefitPlans Montetary, duration, credit label Return on plan assets excluding interest income or expense, net of tax, defined benefit plans IAS 19.135 b Common practice

1126 documentation The amount of other comprehensive income, net of tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense] ifrs-full ReturnOnPlanAssetsNetDefinedBenefitLiabilit yAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense IAS 19.141 c (i) Disclosur e negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense

1127 documentation The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [domain]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] ifrs-full ReturnOnReimbursementRights Montetary, duration, debit label Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expense IAS 19.141 c (i) Disclosur e documentation The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the return on those rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights related to defined benefit obligation, at fair value; Increase in reimbursement rights related to defined benefit obligation, resulting from interest income] ifrs-full RevaluationIncreaseDecreaseIntangibleAsset sOtherThanGoodwill Montetary, duration, debit label Revaluation increase (decrease), intangible assets other than goodwill IAS 38.118 e (iii) Disclos ure

1128 documentation The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus] ifrs-full RevaluationIncreaseDecreasePropertyPlantA ndEquipment Montetary, duration, debit label Revaluation increase (decrease), property, plant and equipment IAS 16.73 e (iv) Disclosur e, IAS 16.77 f Disclosure documentation The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus] ifrs-full RevaluationIncreaseDecreasePropertyPlantA ndEquipmentIncludingRightofuseAssets Montetary, duration, debit label Revaluation increase (decrease), property, plant and equipment including right-of-use assets IAS 16.73 e Common practice documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from revaluations to fair value. [Refer: Property, plant and equipment including right-of-use assets; Revaluation surplus] ifrs-full RevaluationModelMember Member label Revaluation model [member] IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclos documentation ure This member stands for the revaluation model. After recognition as an asset, an item of property, plant and equipment or intangible asset whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. ifrs-full RevaluationOfIntangibleAssetsAbstract label Revaluation of intangible assets [abstract] ifrs-full RevaluationSurplus label Revaluation surplus

1129 Montetary, instant, credit documentation A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income] IAS 16.39 Disclosure, IAS 38.85 Disclosure ifrs-full RevaluationSurplusMember Member label Revaluation surplus [member] IAS 1.108 Example, IAS 16.39 Disclosure, documentation IFRS 1.IG10 Disclosure This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income] ifrs-full Revenue Montetary, duration, credit label Revenue IAS 1.102 Example, IAS 1.103 Example, IAS 1.82 a Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (v) Disclo sure, IFRS 5.33 b (i) Disclosur e, IFRS 8.23 a Disclosure, IFRS 8.28 a Disclosure, IFRS 8.32 Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure totalLabel Total revenue documentation The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. ifrs-full RevenueAbstract label Revenue [abstract] ifrs-full RevenueAndOperatingIncome Montetary, duration, credit label Revenue and other operating income IAS 1.85 Common practice documentation The aggregate amount of the entity's revenue and other operating income. [Refer: Revenue] ifrs-full RevenueFromConstructionContracts Montetary, duration, credit label Revenue from construction contracts IAS 1.112 c Common practice documentation The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]

1130 ifrs-full RevenueFromContractsWithCustomers Montetary, duration, credit label Revenue from contracts with customers IFRS 15.113 a Disclosur e, documentation IFRS 15.114 Disclosure The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration. ifrs-full RevenueFromDividends Montetary, duration, credit label Dividend income IAS 1.112 c Common practice documentation The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. ifrs-full RevenueFromGovernmentGrants Montetary, duration, credit label Income from government grants IAS 20.39 b Common practice documentation The amount of income recognised in relation to government grants. [Refer: Government grants] ifrs-full RevenueFromHotelOperations Montetary, duration, credit label Revenue from hotel operations IAS 1.112 c Common practice documentation The amount of revenue arising from hotel operations. [Refer: Revenue] ifrs-full RevenueFromInterest Montetary, duration, credit label Interest income IAS 1.112 c Common practice, IFRS 12.B13 e Disclosur e, IFRS 8.23 c Disclosure, IFRS 8.28 e Disclosure documentation The amount of income arising from interest. ifrs-full RevenueFromPerformanceObligationsSatisfie dOrPartiallySatisfiedInPreviousPeriods Montetary, duration, credit label Revenue from performance obligations satisfied or partially satisfied in previous periods IFRS 15.116 c Disclosur e documentation The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [domain]; Revenue from contracts with customers] ifrs-full RevenueFromRenderingOfAdvertisingService s Montetary, duration, credit label Revenue from rendering of advertising services IAS 1.112 c Common practice

1131 documentation The amount of revenue arising from the rendering of advertising services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfCargoAndMailTran sportServices Montetary, duration, credit label Revenue from rendering of cargo and mail transport services IAS 1.112 c Common practice documentation The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfDataServices Montetary, duration, credit label Revenue from rendering of data services IAS 1.112 c Common practice documentation The amount of revenue arising from the rendering of data services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfGamingServices Montetary, duration, credit label Revenue from rendering of gaming services IAS 1.112 c Common practice documentation The amount of revenue arising from the rendering of gaming services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfInformationTechno logyConsultingServices Montetary, duration, credit label Revenue from rendering of information technology consulting services IAS 1.112 c Common practice documentation The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue] ifrs-full RevenueFromRenderingOfInformationTechno logyMaintenanceAndSupportServices Montetary, duration, credit label Revenue from rendering of information technology maintenance and support services IAS 1.112 c Common practice documentation The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue] ifrs-full RevenueFromRenderingOfInformationTechno logyServices Montetary, duration, credit label Revenue from rendering of information technology services IAS 1.112 c Common practice documentation The amount of revenue arising from the rendering of information technology services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfInterconnectionSer vices Montetary, duration, credit label Revenue from rendering of interconnection services IAS 1.112 c Common practice

1132 documentation The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue] ifrs-full RevenueFromRenderingOfInternetAndDataSe rvices Montetary, duration, credit label Revenue from rendering of internet and data services IAS 1.112 c Common practice totalLabel Total revenue from rendering of internet and data services documentation The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfInternetAndDataSe rvicesAbstract label Revenue from rendering of internet and data services [abstract] ifrs-full RevenueFromRenderingOfInternetServices Montetary, duration, credit label Revenue from rendering of internet services IAS 1.112 c Common practice documentation The amount of revenue arising from the rendering of internet services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfLandLineTelephon eServices Montetary, duration, credit label Revenue from rendering of land line telephone services IAS 1.112 c Common practice documentation The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfMobileTelephoneS ervices Montetary, duration, credit label Revenue from rendering of mobile telephone services IAS 1.112 c Common practice documentation The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfOtherTelecommuni cationServices Montetary, duration, credit label Revenue from rendering of other telecommunication services IAS 1.112 c Common practice documentation The amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose in the same statement or note. [Refer: Revenue] ifrs-full RevenueFromRenderingOfPassengerTranspo rtServices Montetary, duration, credit label Revenue from rendering of passenger transport services IAS 1.112 c Common practice

1133 documentation The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfPrintingServices Montetary, duration, credit label Revenue from rendering of printing services IAS 1.112 c Common practice documentation The amount of revenue arising from the rendering of printing services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfServices Montetary, duration, credit label Revenue from rendering of services IAS 1.112 c Common practice documentation The amount of revenue arising from the rendering of services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfServicesRelatedPa rtyTransactions Montetary, duration, credit label Revenue from rendering of services, related party transactions IAS 24.21 c Example documentation The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Total for all related parties [member]] ifrs-full RevenueFromRenderingOfTelecommunicatio nServices Montetary, duration, credit label Revenue from rendering of telecommunication services IAS 1.112 c Common practice totalLabel Total revenue from rendering of telecommunication services documentation The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfTelecommunicatio nServicesAbstract label Revenue from rendering of telecommunication services [abstract] ifrs-full RevenueFromRenderingOfTelephoneService s Montetary, duration, credit label Revenue from rendering of telephone services IAS 1.112 c Common practice documentation The amount of revenue arising from the rendering of telephone services. [Refer: Revenue] ifrs-full RevenueFromRenderingOfTransportServices Montetary, duration, credit label Revenue from rendering of transport services IAS 1.112 c Common practice

1134 documentation The amount of revenue arising from the rendering of transport services. [Refer: Revenue] ifrs-full RevenueFromRoomOccupancyServices Montetary, duration, credit label Revenue from room occupancy services IAS 1.112 c Common practice documentation The amount of revenue arising from room occupancy services. [Refer: Revenue] ifrs-full RevenueFromRoyalties Montetary, duration, credit label Royalty income IAS 1.112 c Common practice documentation The amount of income arising from royalties. ifrs-full RevenueFromSaleOfAgriculturalProduce Montetary, duration, credit label Revenue from sale of agricultural produce IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue] ifrs-full RevenueFromSaleOfAlcoholAndAlcoholicDrin ks Montetary, duration, credit label Revenue from sale of alcohol and alcoholic drinks IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue] ifrs-full RevenueFromSaleOfBooks Montetary, duration, credit label Revenue from sale of books IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of books. [Refer: Revenue] ifrs-full RevenueFromSaleOfCopper Montetary, duration, credit label Revenue from sale of copper IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of copper. [Refer: Revenue] ifrs-full RevenueFromSaleOfCrudeOil Montetary, duration, credit label Revenue from sale of crude oil IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue] ifrs-full RevenueFromSaleOfElectricity Montetary, duration, credit label Revenue from sale of electricity IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of electricity. [Refer: Revenue] ifrs-full RevenueFromSaleOfFoodAndBeverage Montetary, duration, credit label Revenue from sale of food and beverage IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of food and beverage. [Refer: Revenue]

1135 ifrs-full RevenueFromSaleOfGold Montetary, duration, credit label Revenue from sale of gold IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of gold. [Refer: Revenue] ifrs-full RevenueFromSaleOfGoods Montetary, duration, credit label Revenue from sale of goods IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of goods. [Refer: Revenue] ifrs-full RevenueFromSaleOfGoodsRelatedPartyTran sactions Montetary, duration, credit label Revenue from sale of goods, related party transactions IAS 24.21 a Example documentation The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Total for all related parties [member]] ifrs-full RevenueFromSaleOfNaturalGas Montetary, duration, credit label Revenue from sale of natural gas IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue] ifrs-full RevenueFromSaleOfOilAndGasProducts Montetary, duration, credit label Revenue from sale of oil and gas products IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue] ifrs-full RevenueFromSaleOfPetroleumAndPetroche micalProducts Montetary, duration, credit label Revenue from sale of petroleum and petrochemical products IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue] ifrs-full RevenueFromSaleOfPublications Montetary, duration, credit label Revenue from sale of publications IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of publications. [Refer: Revenue] ifrs-full RevenueFromSaleOfSilver Montetary, duration, credit label Revenue from sale of silver IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of silver. [Refer: Revenue] ifrs-full RevenueFromSaleOfSugar label Revenue from sale of sugar

1136 Montetary, duration, credit documentation The amount of revenue arising from the sale of sugar. [Refer: Revenue] IAS 1.112 c Common practice ifrs-full RevenueFromSaleOfTelecommunicationEqui pment Montetary, duration, credit label Revenue from sale of telecommunication equipment IAS 1.112 c Common practice documentation The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue] ifrs-full RevenueMultipleMeasurementInputMember Member label Revenue multiple, measurement input [member] IFRS 13.93 d Example, IFRS 13.IE63 Example documentation This member stands for a revenue multiple used as a measurement input. ifrs-full RevenueOfAcquiree Montetary, duration, credit label Revenue of acquiree since acquisition date IFRS 3.B64 q (i) Disclosu re documentation The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue] ifrs-full RevenueOfCombinedEntity Montetary, duration, credit label Revenue of combined entity as if combination occurred at beginning of period IFRS 3.B64 q (ii) Disclos ure documentation The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Total for all business combinations [member]; Revenue] ifrs-full RevenueRecognisedOnExchangingConstructi onServicesForFinancialAsset Montetary, duration, credit label Revenue recognised on exchanging construction services for financial asset SIC 29.6A Disclosure documentation The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers] ifrs-full RevenueRecognisedOnExchangingConstructi onServicesForIntangibleAsset Montetary, duration, credit label Revenue recognised on exchanging construction services for intangible asset SIC 29.6A Disclosure

1137 documentation The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers] ifrs-full RevenuesFromExternalCustomersForEachPr oductAndServiceOrEachGroupOfSimilarProdu ctsAndServicesAreNotReported True/False label Revenues from external customers for each product and service, or each group of similar products and services, are not reported IFRS 8.32 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the revenues from external customers for each product and service, or each group of similar products and services, are not reported because necessary information is not available and the cost to develop it would be excessive. ifrs-full RevenueThatWasIncludedInContractLiabilityB alanceAtBeginningOfPeriod Montetary, duration, credit label Revenue that was included in contract liability balance at beginning of period IFRS 15.116 b Disclosur e documentation The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue from contracts with customers] ifrs-full ReversalAllowanceAccountForCreditLossesOf FinancialAssets (Monetary), duration label Reversal, allowance account for credit losses of financial assets Expired 2023-01- 01 IFRS 7.16 Common practice negatedLabel Reversal, allowance account for credit losses of financial assets commentaryGuidance This element should be used to tag non-restated comparative information only.

1138 documentation The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets] ifrs-full ReversalOfImpairmentLoss Montetary, duration, credit label Reversal of impairment loss IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosu documentation re The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss] ifrs-full ReversalOfImpairmentLossRecognisedInOthe rComprehensiveIncome Montetary, duration, credit label Reversal of impairment loss recognised in other comprehensive income IAS 36.126 d Disclosure, IAS 36.129 b Disclosure documentation The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income] ifrs-full ReversalOfImpairmentLossRecognisedInOthe rComprehensiveIncomeIntangibleAssetsOther ThanGoodwill Montetary, duration label Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill IAS 38.118 e (iii) Disclos ure

1139 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1140 documentation The amount of reversal of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in other comprehensive income; Intangible assets other than goodwill] ifrs-full ReversalOfImpairmentLossRecognisedInOthe rComprehensiveIncomePropertyPlantAndEqui pment Montetary, duration label Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment IAS 16.73 e (iv) Disclosur e

1141 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1142 documentation The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment] ifrs-full ReversalOfImpairmentLossRecognisedInOthe rComprehensiveIncomePropertyPlantAndEqui pmentIncludingRightofuseAssets Montetary, duration label Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice

1143 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1144 documentation The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment including right-of￾use assets. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment including right-of￾use assets] ifrs-full ReversalOfImpairmentLossRecognisedInOthe rComprehensiveIncomeRightofuseAssets Montetary, duration label Reversal of impairment loss recognised in other comprehensive income, right-of-use assets IAS 16.73 e Common practice documentation The amount of reversal of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Reversal of impairment loss recognised in other comprehensive income; Right-of-use assets] ifrs-full ReversalOfImpairmentLossRecognisedInProfi tOrLoss Montetary, duration, credit label Reversal of impairment loss recognised in profit or loss IAS 36.126 b Disclosure, IAS 36.129 b Disclosure documentation The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)] ifrs-full ReversalOfImpairmentLossRecognisedInProfi tOrLossBiologicalAssets Montetary, duration label Reversal of impairment loss recognised in profit or loss, biological assets IAS 41.55 b Disclosure

1145 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1146 documentation The amount of reversal of impairment loss recognised in profit or loss for biological assets. [Refer: Reversal of impairment loss recognised in profit or loss; Biological assets] ifrs-full ReversalOfImpairmentLossRecognisedInProfi tOrLossIntangibleAssetsOtherThanGoodwill Montetary, duration label Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill IAS 38.118 e (v) Disclosu re

1147 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1148 documentation The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill] ifrs-full ReversalOfImpairmentLossRecognisedInProfi tOrLossInvestmentProperty Montetary, duration label Reversal of impairment loss recognised in profit or loss, investment property

1149 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosur e

1150 documentation The amount of reversal of impairment loss recognised in profit or loss for investment property. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property] ifrs-full ReversalOfImpairmentLossRecognisedInProfi tOrLossLoansAndAdvances (Monetary), duration label Reversal of impairment loss recognised in profit or loss, loans and advances IAS 1.85 Common practice negatedLabel Reversal of impairment loss recognised in profit or loss, loans and advances

1151 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1152 documentation The amount of reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Reversal of impairment loss recognised in profit or loss] ifrs-full ReversalOfImpairmentLossRecognisedInProfi tOrLossPropertyPlantAndEquipment (Monetary), duration label Reversal of impairment loss recognised in profit or loss, property, plant and equipment IAS 16.73 e (vi) Disclosur e, IAS 1.98 a Disclosure negatedLabel Reversal of impairment loss recognised in profit or loss, property, plant and equipment

1153 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1154 documentation The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment] ifrs-full ReversalOfImpairmentLossRecognisedInProfi tOrLossPropertyPlantAndEquipmentIncluding RightofuseAssets Montetary, duration label Reversal of impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice

1155 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1156 documentation The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use assets. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use assets] ifrs-full ReversalOfImpairmentLossRecognisedInProfi tOrLossRightofuseAssets Montetary, duration label Reversal of impairment loss recognised in profit or loss, right-of-use assets IAS 16.73 e Common practice documentation The amount of reversal of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Reversal of impairment loss recognised in profit or loss; Right-of-use assets] ifrs-full ReversalOfImpairmentLossRecognisedInProfi tOrLossTradeReceivables (Monetary), duration, credit label Reversal of impairment loss recognised in profit or loss, trade receivables IAS 1.112 c Common practice negatedLabel Reversal of impairment loss recognised in profit or loss, trade receivables documentation The amount of reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Reversal of impairment loss recognised in profit or loss; Trade receivables] ifrs-full ReversalOfInventoryWritedown (Monetary), duration label Reversal of inventory write-down IAS 1.98 a Disclosure, IAS 2.36 f Disclosure negatedLabel Reversal of inventory write-down

1157 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1158 documentation The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down] ifrs-full ReversalOfProvisionsForCostOfRestructuring Montetary, duration, credit label Reversal of provisions for cost of restructuring IAS 1.98 b Disclosure documentation The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision] ifrs-full ReversedUnsettledLiabilitiesContingentLiabiliti esRecognisedInBusinessCombination (Monetary), duration, debit label Reversed unsettled liabilities, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure negatedLabel Reversed unsettled liabilities, contingent liabilities recognised in business combination documentation The amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]] ifrs-full ReverseRepurchaseAgreementsAndCashColl ateralOnSecuritiesBorrowed Montetary, instant, debit label Reverse repurchase agreements and cash collateral on securities borrowed IAS 1.55 Common practice documentation The amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent] ifrs-full RightofuseAssetFairValueUsedAsDeemedCo st Montetary, instant, debit label Right-of-use asset fair value used as deemed cost IFRS 1.30 Disclosure documentation The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets] ifrs-full RightofuseAssets label Right-of-use assets

1159 Montetary, instant, debit periodEndLabel Right-of-use assets at end of period IFRS 16.47 a Disclosure, IFRS 16.53 j Disclosure periodStartLabel Right-of-use assets at beginning of period documentation The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. ifrs-full RightofuseAssetsIncreaseDecreaseInRevalua tionSurplus Montetary, duration, credit label Right-of-use assets, increase (decrease) in revaluation surplus IFRS 16.57 Disclosure documentation The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] ifrs-full RightofuseAssetsMember Member label Right-of-use assets [member] IFRS 16.33 Disclosure documentation This member stands for right-of-use assets. [Refer: Right-of-use assets] ifrs-full RightofuseAssetsRevaluationSurplus Montetary, instant, credit label Right-of-use assets, revaluation surplus IFRS 16.57 Disclosure documentation The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] ifrs-full RightofuseAssetsRevaluedAssetsAtCost Montetary, instant, debit label Right-of-use assets, revalued assets, at cost IFRS 16.57 Disclosure documentation The amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right￾of-use assets] ifrs-full RightsPreferencesAndRestrictionsAttachingT oClassOfShareCapital Text label Rights, preferences and restrictions attaching to class of share capital IAS 1.79 a (v) Disclosure documentation The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Classes of share capital [domain]]

1160 ifrs-full RiskAdjustmentForNonfinancialRiskMember Member label Risk adjustment for non-financial risk [member] IFRS 17.100 c (ii) Disclos ure, IFRS 17.101 b Disclosur e, IFRS 17.107 c Disclosur e documentation This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts. ifrs-full RiskDiversificationEffectMember Member label Risk diversification effect [member] IFRS 7.32 Common practice documentation This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full RiskExposureAssociatedWithInstrumentsShar ingCharacteristic Montetary, instant label Risk exposure associated with instruments sharing characteristic IFRS 7.B8 c Disclosure

1161 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1162 documentation The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Classes of financial instruments [domain]] ifrs-full RiskExposuresAxis Axis label Risk variables [axis] IFRS 17.128 a Disclosur e documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full RiskExposuresDomain Domain [default] label Risk variables [domain] IFRS 17.128 a Disclosur e documentation This member stands for the risk variables. It also represents the standard value for the 'Risk variables' axis if no other member is used. ifrs-full RoyaltyExpense Montetary, duration, debit label Royalty expense IAS 1.85 Common practice documentation The amount of expense arising from royalties. ifrs-full SaleOrIssueOfTreasuryShares Montetary, duration, credit label Sale or issue of treasury shares IAS 1.106 d Common practice documentation The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares] ifrs-full SalesAndMarketingExpense Montetary, duration, debit label Sales and marketing expense IAS 1.85 Common practice documentation The amount of expense relating to the marketing and selling of goods or services. ifrs-full SalesChannelsAxis Axis label Sales channels [axis] IFRS 15.B89 g Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full SalesChannelsDomain Domain [default] label Sales channels [domain] IFRS 15.B89 g Example documentation This member stands for all sales channels. It also represents the standard value for the 'Sales channels' axis if no other member is used.

1163 ifrs-full SalesFairValueMeasurementAssets (Monetary), duration, credit label Sales, fair value measurement, assets IFRS 13.93 e (iii) Disclos ure negatedLabel Sales, fair value measurement, assets documentation The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]] ifrs-full SalesFairValueMeasurementEntitysOwnEquit yInstruments (Monetary), duration, debit label Sales, fair value measurement, entity's own equity instruments IFRS 13.93 e (iii) Disclos ure negatedLabel Sales, fair value measurement, entity's own equity instruments documentation The decrease in the fair value measurement of entity's own equity instruments resulting from sales. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]] ifrs-full SalesFairValueMeasurementLiabilities (Monetary), duration, debit label Sales, fair value measurement, liabilities IFRS 13.93 e (iii) Disclos ure negatedLabel Sales, fair value measurement, liabilities documentation The decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]] ifrs-full SalesOfPropertyAndOtherAssetsRelatedParty Transactions Montetary, duration, credit label Sales of property and other assets, related party transactions IAS 24.21 b Example documentation The amount of property and other assets sold by the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full SameAccountingPoliciesAndMethodsOfComp utationFollowedInInterimFinancialStatements True/False label Same accounting policies and methods of computation followed in interim financial statements IAS 34.16A a Disclosure

1164 commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements. ifrs-full SecuredBankLoansReceived Montetary, instant, credit label Secured bank loans received IAS 1.112 c Common practice documentation The amount of loans received from banks that have been secured by collateral. [Refer: Loans received] ifrs-full SecuritiesLendingMember Member label Securities lending [member] IFRS 7.B33 Example, IFRS 7.IG40B Example documentation This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower. ifrs-full SecuritisationsMember Member label Securitisations [member] IFRS 7.B33 Example documentation This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt instruments backed by the pool of assets. ifrs-full SecuritisationVehiclesMember Member label Securitisation vehicles [member] IFRS 12.B23 a Example documentation This member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and sold to a special purpose vehicle that issues debt instruments backed by the pool of assets. ifrs-full SegmentConsolidationItemsAxis Axis label Segment consolidation items [axis] IFRS 8.23 Disclosure

1165 documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full SegmentConsolidationItemsDomain Domain [default] label Segment consolidation items [domain] IFRS 8.28 Disclosure documentation This member stands for the standard value for the 'Segment consolidation items' axis if no other member is used. ifrs-full SegmentInWhichNoncurrentAssetOrDisposal GroupHeldForSaleIsPresented Text label Description of segment in which non-current asset or disposal group held for sale is presented IFRS 5.41 d Disclosure documentation The description of the reportable segment in which non-current assets or disposal groups held for sale are presented. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] ifrs-full SegmentsAxis Axis label Segments [axis] IAS 19.138 d Example, IAS 36.130 d (ii) Disclosu re, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full SegmentsDomain Domain [default] label Segments [domain] IAS 19.138 d Example, IAS 36.130 d (ii) Disclosu re, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.28 Disclosure documentation This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used. ifrs-full SellingExpense Montetary, duration, debit label Selling expense IAS 1.112 c Common practice documentation The amount of expense relating to selling activities of the entity. ifrs-full SellingGeneralAndAdministrativeExpense Montetary, duration, debit label Selling, general and administrative expense IAS 1.85 Common practice totalLabel Total selling, general and administrative expense documentation The amount of expense relating to selling, general and administrative activities of the entity.

1166 ifrs-full SellingGeneralAndAdministrativeExpenseAbst ract label Selling, general and administrative expense [abstract] ifrs-full SellingGeneralAndAdministrativeExpenseMe mber Member label Selling, general and administrative expense [member] IAS 1.104 Common practice, IAS 1.112 c Common practice documentation This member stands for the amount of expense relating to selling, general and administrative activities of the entity. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss. ifrs-full SellingProfitLossOnFinanceLeases Montetary, duration, credit label Selling profit (loss) on finance leases IFRS 16.90 a (i) Disclosu re documentation The selling profit (loss) on finance leases. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. ifrs-full SensitivityAnalysisForEachTypeOfMarketRisk Text block label Sensitivity analysis for types of market risk [text block] IFRS 7.40 a Disclosure documentation The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] ifrs-full SeparateManagementEntitiesAxis Axis label Separate management entities [axis] IAS 24.18A Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full SeparateManagementEntitiesDomain Domain [default] label Separate management entities [domain] IAS 24.18A Disclosure

1167 documentation This member stands for separate entities that provide key management personnel services to the entity. It also represents the standard value for the 'Separate management entities' axis if no other member is used. [Refer: Key management personnel of entity or parent [member]] ifrs-full SeparateMember Member label Separate [member] IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure documentation This member stands for separate financial statements. Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28. ifrs-full ServiceConcessionArrangementsAxis Axis label Service concession arrangements [axis] SIC 29.6 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ServiceConcessionArrangementsDomain Domain [default] label Service concession arrangements [domain] SIC 29.6 Disclosure

1168 documentation This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the 'Service concession arrangements' axis if no other member is used. [Refer: Government [member]] ifrs-full ServiceConcessionRightsMember Member label Service concession rights [member] IAS 38.119 Common practice documentation This member stands for service concession rights. [Refer: Service concession arrangements [domain]] ifrs-full ServicesExpense Montetary, duration, debit label Services expense IAS 1.85 Common practice documentation The amount of expense arising from services. ifrs-full ServicesReceivedRelatedPartyTransactions Montetary, duration, debit label Services received, related party transactions IAS 24.21 c Example documentation The amount of services received in related party transactions. [Refer: Total for all related parties [member]]

1169 ifrs-full SettledLiabilitiesContingentLiabilitiesRecognis edInBusinessCombination (Monetary), duration, debit label Settled liabilities, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure negatedLabel Settled liabilities, contingent liabilities recognised in business combination documentation The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination] ifrs-full SettlementOfLiabilitiesByEntityOnBehalfOfRel atedPartyRelatedPartyTransactions Montetary, duration label Settlement of liabilities by entity on behalf of related party, related party transactions IAS 24.21 j Example

1170 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1171 documentation The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Total for all related parties [member]] ifrs-full SettlementOfLiabilitiesOnBehalfOfEntityByRel atedPartyRelatedPartyTransactions Montetary, duration label Settlement of liabilities on behalf of entity by related party, related party transactions IAS 24.21 j Example

1172 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1173 documentation The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Total for all related parties [member]] ifrs-full SettlementsFairValueMeasurementAssets (Monetary), duration, credit label Settlements, fair value measurement, assets IFRS 13.93 e (iii) Disclos ure negatedLabel Settlements, fair value measurement, assets documentation The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]] ifrs-full SettlementsFairValueMeasurementEntitysOw nEquityInstruments (Monetary), duration, debit label Settlements, fair value measurement, entity's own equity instruments IFRS 13.93 e (iii) Disclos ure negatedLabel Settlements, fair value measurement, entity's own equity instruments documentation The decrease in the fair value measurement of the entity's own equity instruments resulting from settlements. [Refer: At fair value [member]; Classes of entity's own equity instruments [domain]] ifrs-full SettlementsFairValueMeasurementLiabilities (Monetary), duration, debit label Settlements, fair value measurement, liabilities IFRS 13.93 e (iii) Disclos ure negatedLabel Settlements, fair value measurement, liabilities documentation The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]] ifrs-full SetupCostsMember Member label Setup costs [member] IFRS 15.128 a Example documentation This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] ifrs-full SevenYearsBeforeReportingYearMember Member label Seven years before reporting year [member] IFRS 17.130 Disclosure

1174 documentation This member stands for a year that ended seven years before the end of the reporting year. ifrs-full ShareIssueRelatedCost Montetary, duration, debit label Share issue related cost IAS 1.106 d Common practice documentation The amount of cost related to the issuance of shares. ifrs-full ShareOfContingentLiabilitiesIncurredJointlyWi thOtherVenturers Montetary, instant, credit label Share of contingent liabilities of joint ventures incurred jointly with other investors IFRS 12.23 b Disclosure documentation The entity's share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]] ifrs-full ShareOfContingentLiabilitiesOfAssociatesIncu rredJointlyWithOtherInvestors Montetary, instant, credit label Share of contingent liabilities of associates incurred jointly with other investors IFRS 12.23 b Disclosure documentation The entity's share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]] ifrs-full ShareOfContingentLiabilitiesOfAssociatesMe mber Member label Share of contingent liabilities of associates [member] IAS 37.88 Example documentation This member stands for share of contingent liabilities of associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]] ifrs-full ShareOfOtherComprehensiveIncomeOfAssoci atesAndJointVenturesAccountedForUsingEqu ityMethod Montetary, duration, credit label Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosur e totalLabel Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

1175 documentation The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Other comprehensive income] ifrs-full ShareOfOtherComprehensiveIncomeOfAssoci atesAndJointVenturesAccountedForUsingEqu ityMethodBeforeTax Montetary, duration, credit label Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax IAS 1.91 b Disclosure totalLabel Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax documentation The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Other comprehensive income] ifrs-full ShareOfOtherComprehensiveIncomeOfAssoci atesAndJointVenturesAccountedForUsingEqu ityMethodBeforeTaxAbstract label Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract] ifrs-full ShareOfOtherComprehensiveIncomeOfAssoci atesAndJointVenturesAccountedForUsingEqu ityMethodNetOfTaxAbstract label Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract] ifrs-full ShareOfOtherComprehensiveIncomeOfAssoci atesAndJointVenturesAccountedForUsingEqu ityMethodThatWillBeReclassifiedToProfitOrLo ssBeforeTax Montetary, duration, credit label Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax IAS 1.82A Disclosure

1176 documentation Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax. ifrs-full ShareOfOtherComprehensiveIncomeOfAssoci atesAndJointVenturesAccountedForUsingEqu ityMethodThatWillBeReclassifiedToProfitOrLo ssNetOfTax Montetary, duration, credit label Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax IAS 1.82A Disclosure documentation Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax. ifrs-full ShareOfOtherComprehensiveIncomeOfAssoci atesAndJointVenturesAccountedForUsingEqu ityMethodThatWillNotBeReclassifiedToProfitO rLossBeforeTax Montetary, duration, credit label Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax IAS 1.82A Disclosure documentation Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax. ifrs-full ShareOfOtherComprehensiveIncomeOfAssoci atesAndJointVenturesAccountedForUsingEqu ityMethodThatWillNotBeReclassifiedToProfitO rLossNetOfTax Montetary, duration, credit label Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax IAS 1.82A Disclosure documentation Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax. ifrs-full ShareOfProfitLossOfAssociatesAccountedFor UsingEquityMethod Montetary, duration, credit label Share of profit (loss) of associates accounted for using equity method IAS 1.85 Common practice documentation The entity's share of the profit (loss) of associates accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Profit (loss)]

1177 ifrs-full ShareOfProfitLossOfAssociatesAndJointVent uresAccountedForUsingEquityMethod Montetary, duration, credit label Share of profit (loss) of associates and joint ventures accounted for using equity method IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure totalLabel Total share of profit (loss) of associates and joint ventures accounted for using equity method documentation The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)] ifrs-full ShareOfProfitLossOfAssociatesAndJointVent uresAccountedForUsingEquityMethodAbstract label Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract] ifrs-full ShareOfProfitLossOfContinuingOperationsOf AssociatesAndJointVenturesAccountedForUsi ngEquityMethod Montetary, duration, credit label Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method IFRS 12.B16 a Disclosur e documentation The entity's share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Continuing operations, unless line item indicates otherwise [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from continuing operations] ifrs-full ShareOfProfitLossOfDiscontinuedOperations OfAssociatesAndJointVenturesAccountedFor UsingEquityMethod Montetary, duration, credit label Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method IFRS 12.B16 b Disclosur e

1178 documentation The entity's share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from discontinued operations] ifrs-full ShareOfProfitLossOfJointVenturesAccounted ForUsingEquityMethod Montetary, duration, credit label Share of profit (loss) of joint ventures accounted for using equity method IAS 1.85 Common practice documentation The entity's share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)] ifrs-full ShareOfTotalComprehensiveIncomeOfAssoci atesAndJointVenturesAccountedForUsingEqu ityMethod Montetary, duration, credit label Share of total comprehensive income of associates and joint ventures accounted for using equity method IFRS 12.B16 d Disclosur e documentation The entity's share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Investments accounted for using equity method] ifrs-full ShareOptionsMember Member label Share options [member] IAS 33.70 c Common practice documentation This member stands for share options. ifrs-full SharePremium Montetary, instant, credit label Share premium IAS 1.78 e Example documentation The amount received or receivable from the issuance of the entity's shares in excess of nominal value. ifrs-full SharePremiumMember Member label Share premium [member] IAS 1.106 Disclosure documentation This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.

1179 ifrs-full SharesHaveNoParValue True/False label Shares have no par value IAS 1.79 a (iii) Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the shares have no par value. ifrs-full SharesInEntityHeldByEntityOrByItsSubsidiarie sOrAssociates Shares label Number of shares in entity held by entity or by its subsidiaries or associates IAS 1.79 a (vi) Disclosure documentation The number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Total for all associates [member]; Total for all subsidiaries [member]] ifrs-full SharesReservedForIssueUnderOptionsAndC ontractsForSaleOfShares Shares label Number of shares reserved for issue under options and contracts for sale of shares IAS 1.79 a (vii) Disclosur e documentation The number of shares reserved for issue under options and contracts for the sale of shares. ifrs-full Ships Montetary, instant, debit label Ships IAS 16.37 d Example documentation The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity's operations. [Refer: Property, plant and equipment] ifrs-full ShipsMember Member label Ships [member] IAS 16.37 d Example documentation This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations. [Refer: Property, plant and equipment] ifrs-full ShorttermBorrowings Montetary, instant, credit label Current borrowings IAS 1.55 Common practice documentation The amount of current borrowings. [Refer: Borrowings] ifrs-full ShorttermBorrowingsMember Member label Short-term borrowings [member]

1180 documentation This member stands for short-term borrowings. [Refer: Borrowings] IAS 7 - C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example ifrs-full ShorttermContractsMember Member label Short-term contracts [member] IFRS 15.B89 e Example documentation This member stands for short-term contracts with customers. ifrs-full ShorttermDepositsClassifiedAsCashEquivalen ts Montetary, instant, debit label Short-term deposits, classified as cash equivalents IAS 7.45 Common practice documentation A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents] ifrs-full ShorttermDepositsNotClassifiedAsCashEquiv alents Montetary, instant, debit label Short-term deposits, not classified as cash equivalents IAS 1.55 Common practice documentation The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents] ifrs-full ShorttermEmployeeBenefitsAccruals Montetary, instant, credit label Short-term employee benefits accruals IAS 1.78 Common practice documentation The amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current] ifrs-full ShorttermEmployeeBenefitsExpense Montetary, duration, debit label Short-term employee benefits expense IAS 1.112 c Common practice totalLabel Total short-term employee benefits expense documentation The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services.

1181 ifrs-full ShorttermEmployeeBenefitsExpenseAbstract label Short-term employee benefits expense [abstract] ifrs-full ShorttermInvestmentsClassifiedAsCashEquiv alents Montetary, instant, debit label Short-term investments, classified as cash equivalents IAS 7.45 Common practice documentation A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents] ifrs-full ShorttermLegalProceedingsProvision Montetary, instant, credit label Current legal proceedings provision IAS 37 - Example 10 A court case Example, documentation IAS 37.87 Example The amount of current provision for legal proceedings. [Refer: Legal proceedings provision] ifrs-full ShorttermMiscellaneousOtherProvisions Montetary, instant, credit label Current miscellaneous other provisions IAS 1.78 d Common practice documentation The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions] ifrs-full ShorttermOnerousContractsProvision Montetary, instant, credit label Current onerous contracts provision IAS 37.66 Example documentation The amount of current provision for onerous contracts. [Refer: Onerous contracts provision] ifrs-full ShorttermProvisionForDecommissioningResto rationAndRehabilitationCosts Montetary, instant, credit label Current provision for decommissioning, restoration and rehabilitation costs IAS 37 - D Examples: disclosures Example, IAS 37.87 Example documentation The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs] ifrs-full ShorttermRestructuringProvision Montetary, instant, credit label Current restructuring provision IAS 37.70 Example documentation The amount of current provision for restructuring. [Refer: Restructuring provision] ifrs-full ShorttermWarrantyProvision Montetary, instant, credit label Current warranty provision IAS 37 - Example 1 Warranties Example, documentation IAS 37.87 Example The amount of current provision for warranties. [Refer: Warranty provision] ifrs-full SignificantInfluenceMember Member label Significant influence [member] IAS 24.26 a Disclosure

1182 documentation This member stands for significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those policies. ifrs-full SignificantInterestRateBenchmarksSubjectToI nterestRateBenchmarkReformMember Member label Significant interest rate benchmarks subject to interest rate benchmark reform [member] IFRS 7.24J b Disclosure documentation This member stands for all significant interest rate benchmarks that are subject to interest rate benchmark reform. ifrs-full SignificantInvestmentsInAssociatesAxis Axis label Associates [axis] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, documentation IFRS 12.B4 d Disclosure The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full SignificantInvestmentsInAssociatesDomain Domain [default] label Associates [domain] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, documentation IFRS 12.B4 d Disclosure This member stands for the standard value for the 'Associates' axis if no other member is used. ifrs-full SignificantInvestmentsInSubsidiariesAxis Axis label Subsidiaries [axis] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, documentation IFRS 12.B4 a Disclosure The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full SignificantInvestmentsInSubsidiariesDomain Domain [default] label Subsidiaries [domain] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, documentation IFRS 12.B4 a Disclosure This member stands for the standard value for the 'Subsidiaries' axis if no other member is used. ifrs-full SignificantUnobservableInputAssets Decimal, instant label Significant unobservable input, assets IFRS 13.93 d Disclosure documentation The value of significant unobservable input used in the measurement of the fair value of assets. ifrs-full SignificantUnobservableInputEntitysOwnEquit yInstruments Decimal, instant label Significant unobservable input, entity's own equity instruments IFRS 13.93 d Disclosure

1183 documentation The value of significant unobservable input used in the measurement of the fair value of entity's own equity instruments. ifrs-full SignificantUnobservableInputLiabilities Decimal, instant label Significant unobservable input, liabilities IFRS 13.93 d Disclosure documentation The value of significant unobservable input used in the measurement of the fair value of liabilities. ifrs-full SixYearsBeforeReportingYearMember Member label Six years before reporting year [member] IFRS 17.130 Disclosure documentation This member stands for a year that ended six years before the end of the reporting year. ifrs-full SocialSecurityContributions Montetary, duration, debit label Social security contributions IAS 19.9 Common practice documentation A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense] ifrs-full SpareParts Montetary, instant, debit label Current spare parts IAS 2.37 Common practice documentation A classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories] ifrs-full SpecificIdentificationMethodMember Member label Specific identification method [member] IAS 2.36 a Disclosure documentation This member stands for the specific identification method of inventory measurement. ifrs-full StateDefinedBenefitPlansMember Member label State defined benefit plans [member] IAS 19.45 Disclosure documentation This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [domain]]

1184 ifrs-full StatementOfCashFlowsAbstract label Statement of cash flows [abstract] ifrs-full StatementOfChangesInEquityAbstract label Statement of changes in equity [abstract] ifrs-full StatementOfChangesInEquityLineItems Line items label Statement of changes in equity [line items] documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. ifrs-full StatementOfChangesInEquityTable Table label Statement of changes in equity [table] IAS 1.106 Disclosure documentation Schedule disclosing information related to changes in equity. ifrs-full StatementOfChangesInNetAssetsAvailableFo rBenefitsAbstract label Statement of changes in net assets available for benefits [abstract] ifrs-full StatementOfComprehensiveIncomeAbstract label Statement of comprehensive income [abstract] ifrs-full StatementOfFinancialPositionAbstract label Statement of financial position [abstract] ifrs-full StatementOfIFRSCompliance Text block label Statement of IFRS compliance [text block] IAS 1.16 Disclosure documentation An explicit and unreserved statement of compliance with all the requirements of IFRSs. ifrs-full StatementOfProfitOrLossAndOtherComprehe nsiveIncomeAbstract label Statement of profit or loss and other comprehensive income [abstract] ifrs-full StatementThatComparativeInformationDoesN otComplyWithIFRS7AndIFRS9 Text label Statement that comparative information does not comply with IFRS 7 and IFRS 9 IFRS 1.E2 b Disclosure documentation The statement that comparative information does not comply with IFRS 7 and IFRS 9. ifrs-full StatementThatEntityAppliesParagraph20OfIF RS17InDeterminingGroupsOfInsuranceContra cts Text label Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts IFRS 17.126 Disclosure

1185 documentation The statement that the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. [Refer: Insurance contracts [domain]] ifrs-full StatementThatEntityDoesNotDisclosePreviou slyUnpublishedInformationAboutClaimsDevel opmentThatOccurredEarlierThanFiveYearsBe foreEndOfAnnualReportingPeriodInWhichItFir stAppliesIFRS17 Text label Statement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies IFRS 17 IFRS 17.C28 Disclosure documentation The statement that the entity does not disclose previously unpublished information about claims development that occurred earlier than five years before the end of the annual reporting period in which it first applies IFRS 17. ifrs-full StatementThatEntityHasAppliedExceptionToD eferredTaxAccountingRelatedToPillarTwoInco meTaxes Text label Statement that entity has applied exception to deferred tax accounting related to Pillar Two income taxes IAS 12.88A Disclosure documentation The statement that the entity has applied the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes. ifrs-full StatementThatEntityHasChosenPracticalExpe dientWhenAssessingWhetherContractIsOrCo ntainsLeaseAtDateOfInitialApplicationOfIFRS 16 Text label Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16 IFRS 16.C4 Disclosure documentation The statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract is, or contains, a lease at the date of initial application of IFRS 16. ifrs-full StatementThatInvestmentEntityIsRequiredTo ApplyExceptionFromConsolidation Text label Statement that investment entity is required to apply exception from consolidation IFRS 12.19A Disclosure

1186 documentation The statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]] ifrs-full StatementThatInvestmentEntityPreparesSepa rateFinancialStatementsAsItsOnlyFinancialSt atements Text label Statement that investment entity prepares separate financial statements as its only financial statements IAS 27.16A Disclosure documentation The statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]] ifrs-full StatementThatLesseeAccountsForLeasesOfL owvalueAssetsUsingRecognitionExemption Text label Statement that lessee accounts for leases of low￾value assets using recognition exemption IFRS 16.60 Disclosure documentation The statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16. ifrs-full StatementThatLesseeAccountsForShorttermL easesUsingRecognitionExemption Text label Statement that lessee accounts for short-term leases using recognition exemption IFRS 16.60 Disclosure documentation The statement that the lessee accounts for short￾term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. ifrs-full StatementThatLesseeAppliedPracticalExpedi entInParagraph46AOfIFRS16ToAllRentConce ssionsOccurringAsDirectConsequenceOfCovi d19PandemicThatMeetConditionsInParagrap h46BOfIFRS16 Text label Statement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct consequence of covid-19 pandemic that meet conditions in paragraph 46B of IFRS 16 IFRS 16.60A a Disclosur e

1187 documentation The statement that the lessee has applied the practical expedient in paragraph 46A of IFRS 16 to all the rent concessions occurring as direct consequence of covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16. ifrs-full StatementThatLesseeUsesPracticalExpedient sWhenApplyingIFRS16RetrospectivelyToLeas esClassifiedAsOperatingLeasesApplyingIAS1 7 Text label Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17 IFRS 16.C13 Disclosure documentation The statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17. ifrs-full StatementThatPracticalExpedientAboutExiste nceOfSignificantFinancingComponentHasBee nUsed Text label Statement that practical expedient about existence of significant financing component has been used IFRS 15.129 Disclosure documentation The statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used. ifrs-full StatementThatPracticalExpedientAboutIncrem entalCostsOfObtainingContractHasBeenUsed Text label Statement that practical expedient about incremental costs of obtaining contract has been used IFRS 15.129 Disclosure documentation The statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used. ifrs-full StatementThatRateRegulatorIsRelatedParty Text label Statement that rate regulator is related party IFRS 14.30 b Disclosure documentation The statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Total for all related parties [member]]

1188 ifrs-full StatementThatRegulatoryDeferralAccountBal anceIsNoLongerFullyRecoverableOrReversibl e Text label Statement that regulatory deferral account balance is no longer fully recoverable or reversible IFRS 14.36 Disclosure documentation The statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [domain]] ifrs-full StatementThatThereWereNoTransfersBetwee nLevel1AndLevel2OfFairValueHierarchyAsset s Text label Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets IFRS 13.93 c Common practice documentation The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year. ifrs-full StatementThatThereWereNoTransfersBetwee nLevel1AndLevel2OfFairValueHierarchyEntity sOwnEquityInstruments Text label Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity's own equity instruments IFRS 13.93 c Common practice documentation The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of the entity's own equity instruments during the year. ifrs-full StatementThatThereWereNoTransfersBetwee nLevel1AndLevel2OfFairValueHierarchyLiabili ties Text label Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities IFRS 13.93 c Common practice documentation The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year. ifrs-full StatementThatThereWereNoTransfersBetwee nLevel1Level2OrLevel3OfFairValueHierarchy Assets Text label Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Comm on practice documentation The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of assets during the year.

1189 ifrs-full StatementThatThereWereNoTransfersBetwee nLevel1Level2OrLevel3OfFairValueHierarchy EntitysOwnEquityInstruments Text label Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity's own equity instruments IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Comm on practice documentation The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of the entity's own equity instruments during the year. ifrs-full StatementThatThereWereNoTransfersBetwee nLevel1Level2OrLevel3OfFairValueHierarchy Liabilities Text label Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Comm on practice documentation The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of liabilities during the year. ifrs-full StatementThatUnadjustedComparativeInform ationHasBeenPreparedOnDifferentBasis Text label Statement that unadjusted comparative information has been prepared on different basis IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosur e, IFRS 17.C27 Disclosure documentation The statement that unadjusted comparative information in the financial statements has been prepared on a different basis. ifrs-full StatutoryReserve Montetary, instant, credit label Statutory reserve IAS 1.55 Common practice documentation A component of equity representing reserves created based on legal requirements. ifrs-full StatutoryReserveMember Member label Statutory reserve [member] IAS 1.108 Common practice documentation This member stands for a component of equity representing reserves created based on legal requirements. ifrs-full StraightlineMethodMember Member label Straight-line method [member] IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure documentation This member stands for the straight-line method of depreciation or amortisation. ifrs-full StructuredDebtAmountContributedToFairValu eOfPlanAssets Montetary, instant, debit label Structured debt, amount contributed to fair value of plan assets IAS 19.142 h Example

1190 documentation The amount debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full StructuredDebtPercentageContributedToFair ValueOfPlanAssets Percent label Structured debt, percentage contributed to fair value of plan assets IAS 19.142 h Common practice documentation The percentage debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Structured debt, amount contributed to fair value of plan assets] ifrs-full SubclassificationsOfAssetsLiabilitiesAndEquiti esAbstract label Subclassifications of assets, liabilities and equities [abstract] ifrs-full SubordinatedLiabilities Montetary, instant, credit label Subordinated liabilities IAS 1.55 Common practice totalLabel Total subordinated liabilities documentation The amount of liabilities that are subordinate to other liabilities with respect to claims. ifrs-full SubordinatedLiabilitiesAbstract label Subordinated liabilities [abstract] ifrs-full SubordinatedLiabilitiesAtAmortisedCost Montetary, instant, credit label Subordinated liabilities at amortised cost IAS 1.55 Common practice documentation The amount of liabilities that are subordinate to other liabilities with respect to claims at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full SubscriptionCirculationRevenue Montetary, duration, credit label Subscription circulation revenue IAS 1.112 c Common practice documentation The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue] ifrs-full SubsequentRecognitionOfDeferredTaxAssets Goodwill (Monetary), duration, credit label Subsequent recognition of deferred tax assets, goodwill IFRS 3.B67 d (iii) Disclos ure

1191 negatedLabel Subsequent recognition of deferred tax assets, goodwill documentation The decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Total for all business combinations [member]] ifrs-full SubsidiariesMember Member label Total for all subsidiaries [member] IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure documentation This member stands for entities that are controlled by another entity. ifrs-full SubsidiariesWithMaterialNoncontrollingInteres tsMember Member label Subsidiaries with material non-controlling interests [member] IFRS 12.12 Disclosure documentation This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Total for all subsidiaries [member]; Non-controlling interests] ifrs-full SummaryOfQuantitativeDataAboutWhatEntity ManagesAsCapital Text label Summary quantitative data about what entity manages as capital IAS 1.135 b Disclosure documentation Summary quantitative data about what the entity manages as capital. ifrs-full SummaryQuantitativeDataAboutEntitysExpos ureToRisk Text block label Summary quantitative data about entity's exposure to risk [text block] IFRS 7.34 a Disclosure documentation The disclosure of summary quantitative data about the entity's exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Classes of financial instruments [domain]; Key management personnel of entity or parent [member]]

1192 ifrs-full SummaryQuantitativeDataAboutPuttableFinan cialInstrumentsClassifiedAsEquityInstruments Text label Summary quantitative data about puttable financial instruments classified as equity instruments IAS 1.136A a Disclosure documentation Summary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Classes of financial instruments [domain]] ifrs-full SummaryQuantitativeInformationAboutExpos ureToRiskThatArisesFromContractsWithinSco peOfIFRS17Explanatory Text block label Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block] IFRS 17.125 a Disclosur e documentation The disclosure of summary quantitative information about an entity's exposure to risk that arises from contracts within the scope of IFRS 17. ifrs-full SupplierFinanceArrangementsAxis Axis label Supplier finance arrangements [axis] IAS 7.44H b (i) Disclosur e, IAS 7.44H b (ii) Disclosur e documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. This axis represents the financial liabilities that are part of a supplier finance arrangement. ifrs-full SupplierFinanceArrangementsDomain Domain [default] label Supplier finance arrangements [domain] IAS 7.44H b (ii) Disclosur e, IAS 7.44H b (i) Disclosur e documentation This member stands for the standard value of the ‘Supplier finance arrangements’ axis if no other member is used. ifrs-full SupportProvidedToStructuredEntityWithoutHa vingContractualObligationToDoSo Montetary, duration label Support provided to structured entity without having contractual obligation to do so IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure

1193 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1194 documentation The amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]] ifrs-full SupportProvidedToSubsidiaryWithoutHavingC ontractualObligationToDoSo Montetary, duration label Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so IFRS 12.19E a Disclosur e

1195 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1196 documentation The amount of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full SurplusDeficitInPlan Montetary, instant, debit label Surplus (deficit) in plan IAS 19.57 a Common practice netLabel Net surplus (deficit) in plan documentation The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]] ifrs-full SurplusDeficitInPlanAbstract label Surplus (deficit) in plan [abstract] ifrs-full SwapContractMember Member label Swap contract [member] IAS 1.112 c Common practice documentation This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]] ifrs-full TangibleExplorationAndEvaluationAssets Montetary, instant, debit label Tangible exploration and evaluation assets IFRS 6.25 Disclosure documentation The amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]] ifrs-full TangibleExplorationAndEvaluationAssetsMem ber Member label Tangible exploration and evaluation assets [member] IFRS 6.25 Disclosure documentation This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] ifrs-full TaxationrelatedRegulatoryDeferralAccountBal ancesMember Member label Taxation-related regulatory deferral account balances [member] IFRS 14.34 Disclosure

1197 documentation This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [domain]] ifrs-full TaxBenefitArisingFromPreviouslyUnrecognise dTaxLossTaxCreditOrTemporaryDifferenceOf PriorPeriodUsedToReduceCurrentTaxExpens e (Monetary), duration, credit label Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense IAS 12.80 e Example negatedLabel Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense documentation The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] ifrs-full TaxBenefitArisingFromPreviouslyUnrecognise dTaxLossTaxCreditOrTemporaryDifferenceOf PriorPeriodUsedToReduceDeferredTaxExpen se (Monetary), duration, credit label Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense IAS 12.80 f Example negatedLabel Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense documentation The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. [Refer: Deferred tax expense (income); Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] ifrs-full TaxContingentLiabilityMember Member label Tax contingent liability [member]

1198 documentation This member stands for a contingent liability for taxes. [Refer: Classes of contingent liabilities [domain]] IAS 37.88 Common practice ifrs-full TaxEffectFromChangeInTaxRate Montetary, duration, debit label Tax effect from change in tax rate IAS 12.81 c (i) Disclosure documentation The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] ifrs-full TaxEffectOfExpenseNotDeductibleInDetermin ingTaxableProfitTaxLoss Montetary, duration, debit label Tax effect of expense not deductible in determining taxable profit (tax loss) IAS 12.81 c (i) Disclosure documentation The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] ifrs-full TaxEffectOfForeignTaxRates Montetary, duration, debit label Tax effect of foreign tax rates IAS 12.81 c (i) Disclosure documentation The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit] ifrs-full TaxEffectOfImpairmentOfGoodwill Montetary, duration, debit label Tax effect of impairment of goodwill IAS 12.81 c (i) Common practice documentation The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill] ifrs-full TaxEffectOfRevenuesExemptFromTaxation20 11 (Monetary), duration, credit label Tax effect of revenues exempt from taxation IAS 12.81 c (i) Disclosure

1199 negatedLabel Tax effect of revenues exempt from taxation documentation The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] ifrs-full TaxEffectOfTaxLosses Montetary, duration, debit label Tax effect of tax losses IAS 12.81 c (i) Disclosure documentation The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit] ifrs-full TaxExpenseIncomeAtApplicableTaxRate Montetary, duration, debit label Tax expense (income) at applicable tax rate IAS 12.81 c (i) Disclosure documentation The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] ifrs-full TaxExpenseIncomeRelatingToChangesInAcc ountingPoliciesAndErrorsIncludedInProfitOrLo ss Montetary, duration, debit label Tax expense (income) relating to changes in accounting policies and errors included in profit or loss IAS 12.80 h Example documentation The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively. ifrs-full TaxExpenseOfDiscontinuedOperationAbstract label Tax expense (income) of discontinued operation [abstract] ifrs-full TaxExpenseOtherThanIncomeTaxExpense Montetary, duration, debit label Tax expense other than income tax expense IAS 1.85 Common practice documentation The amount of tax expense exclusive of income tax expense. ifrs-full TaxExpenseRelatingToGainLossOnDiscontin uance Montetary, duration, debit label Tax expense (income) relating to gain (loss) on discontinuance IAS 12.81 h (i) Disclosur e,

1200 documentation The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]] IFRS 5.33 b (iv) Disclosu re ifrs-full TaxExpenseRelatingToProfitLossFromOrdinar yActivitiesOfDiscontinuedOperations Montetary, duration, debit label Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations IAS 12.81 h (ii) Disclosur e, IFRS 5.33 b (ii) Disclosur e documentation The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)] ifrs-full TaxRateEffectFromChangeInTaxRate Percent label Tax rate effect from change in tax rate IAS 12.81 c (ii) Disclosur e documentation The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate] ifrs-full TaxRateEffectOfAdjustmentsForCurrentTaxOf PriorPeriods Percent label Tax rate effect of adjustments for current tax of prior periods IAS 12.81 c (ii) Common practice documentation Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods] ifrs-full TaxRateEffectOfExpenseNotDeductibleInDete rminingTaxableProfitTaxLoss Percent label Tax rate effect of expense not deductible in determining taxable profit (tax loss) IAS 12.81 c (ii) Disclosur e documentation The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate] ifrs-full TaxRateEffectOfForeignTaxRates Percent label Tax rate effect of foreign tax rates

1201 documentation The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] IAS 12.81 c (ii) Disclosur e ifrs-full TaxRateEffectOfImpairmentOfGoodwill Percent label Tax rate effect of impairment of goodwill IAS 12.81 c (ii) Common practice documentation Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill] ifrs-full TaxRateEffectOfRevenuesExemptFromTaxati on (Percent) label Tax rate effect of revenues exempt from taxation IAS 12.81 c (ii) Disclosur e negatedLabel Tax rate effect of revenues exempt from taxation documentation The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate] ifrs-full TaxRateEffectOfTaxLosses Percent label Tax rate effect of tax losses IAS 12.81 c (ii) Disclosur e documentation The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate] ifrs-full TechnologybasedIntangibleAssetsMember Member label Technology-based intangible assets [member] IAS 38.119 Common practice documentation This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill]

1202 ifrs-full TechnologybasedIntangibleAssetsRecognised AsOfAcquisitionDate Montetary, instant, debit label Technology-based intangible assets recognised as of acquisition date IFRS 3.B64 i Common practice documentation The amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology￾based intangible assets [member]; Total for all business combinations [member]] ifrs-full TemporaryDifferenceMember Member label Temporary differences [member] IAS 12.81 g Disclosure documentation This member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences; or (b) deductible temporary differences. [Refer: Carrying amount [member]] ifrs-full TemporaryDifferencesAssociatedWithInvestm entsInSubsidiariesBranchesAndAssociatesAn dInterestsInJointVentures Montetary, instant label Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised IAS 12.81 f Disclosure

1203 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1204 documentation The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Total for all associates [member]; Total for all subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements] ifrs-full TemporaryDifferenceUnusedTaxLossesAndU nusedTaxCreditsAxis Axis label Temporary difference, unused tax losses and unused tax credits [axis] IAS 12.81 g Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full TemporaryDifferenceUnusedTaxLossesAndU nusedTaxCreditsDomain Domain [default] label Temporary difference, unused tax losses and unused tax credits [domain] IAS 12.81 g Disclosure documentation This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the 'Temporary difference, unused tax losses and unused tax credits' axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] ifrs-full TerminationBenefitsExpense label Termination benefits expense

1205 Montetary, duration, debit documentation The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense] IAS 19.171 Common practice ifrs-full ThreeYearsBeforeReportingYearMember Member label Three years before reporting year [member] IFRS 17.130 Disclosure documentation This member stands for a year that ended three years before the end of the reporting year. ifrs-full TimeandmaterialsContractsMember Member label Time-and-materials contracts [member] IFRS 15.B89 d Example documentation This member stands for time-and-materials contracts with customers. ifrs-full TimingAndReasonForTransferBetweenFinanc ialLiabilitiesAndEquityAttributableToChangeIn RedemptionProhibition Text label Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition IFRIC 2.13 Disclosure documentation The description of the timing of, and the reason for, the transfer between financial liabilities and the equity attributable to a change in the redemption prohibition. ifrs-full TimingOfTransferOfGoodsOrServicesAxis Axis label Timing of transfer of goods or services [axis] IFRS 15.B89 f Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full TimingOfTransferOfGoodsOrServicesDomain Domain [default] label Timing of transfer of goods or services [domain] IFRS 15.B89 f Example

1206 documentation This member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the standard value for the 'Timing of transfer of goods or services' axis if no other member is used. ifrs-full TitleOfInitiallyAppliedIFRS Text label Title of initially applied IFRS IAS 8.28 a Disclosure documentation The title of an initially applied IFRS. [Refer: IFRSs [member]] ifrs-full TitleOfNewIFRS Text label Title of new IFRS IAS 8.31 a Example documentation The title of a new IFRS that has been issued but is not yet effective. ifrs-full TopOfRangeMember Member label Top of range [member] IAS 7.44H b (iii) Disclosu re, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice documentation This member stands for top of a range. ifrs-full TotalForAllForeignOperationsWhoseFunction alCurrencyIsNotExchangeableIntoPresentatio nCurrencyMember Member label Total for all foreign operations whose functional currency is not exchangeable into presentation currency [member] Effective 2025-01- 01 IAS 21.A20 b Disclos ure documentation This member stands for the total for all foreign operations whose functional currency is not exchangeable into the presentation currency, or the when presentation currency is not exchangeable into a foreign operation’s functional currency. ifrs-full TradeAndOtherCurrentPayables Montetary, instant, credit label Trade and other current payables IAS 1.54 k Disclosure totalLabel Total trade and other current payables documentation The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] ifrs-full TradeAndOtherCurrentPayablesAbstract label Trade and other current payables [abstract]

1207 ifrs-full TradeAndOtherCurrentPayablesToRelatedPar ties Montetary, instant, credit label Current payables to related parties IAS 1.78 Common practice documentation The amount of current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties] ifrs-full TradeAndOtherCurrentPayablesToTradeSupp liers Montetary, instant, credit label Current trade payables IAS 1.70 Example, IAS 1.78 Common documentation practice The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables] ifrs-full TradeAndOtherCurrentReceivables Montetary, instant, debit label Trade and other current receivables IAS 1.54 h Disclosure, IAS 1.78 b Disclosure totalLabel Total trade and other current receivables documentation The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] ifrs-full TradeAndOtherCurrentReceivablesAbstract label Trade and other current receivables [abstract] ifrs-full TradeAndOtherCurrentReceivablesDueFrom RelatedParties Montetary, instant, debit label Current receivables due from related parties IAS 1.78 b Example documentation The amount of current receivables due from related parties. [Refer: Total for all related parties [member]] ifrs-full TradeAndOtherPayables Montetary, instant, credit label Trade and other payables IAS 1.54 k Disclosure totalLabel Total trade and other payables documentation The amount of trade payables and other payables. [Refer: Trade payables; Other payables] ifrs-full TradeAndOtherPayablesAbstract label Trade and other payables [abstract] ifrs-full TradeAndOtherPayablesRecognisedAsOfAcq uisitionDate (Monetary), instant, credit label Trade and other payables recognised as of acquisition date IFRS 3.B64 i Common practice negatedLabel Trade and other payables recognised as of acquisition date

1208 documentation The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Total for all business combinations [member]] ifrs-full TradeAndOtherPayablesToRelatedParties Montetary, instant, credit label Payables to related parties IAS 1.78 Common practice documentation The amount of payables due to related parties. [Refer: Total for all related parties [member]] ifrs-full TradeAndOtherPayablesToTradeSuppliers Montetary, instant, credit label Trade payables IAS 1.78 Common practice documentation The amount of payment due to suppliers for goods and services used in the entity's business. ifrs-full TradeAndOtherPayablesUndiscountedCashFl ows Montetary, instant, credit label Trade and other payables, undiscounted cash flows IFRS 7.B11D Example, IFRS 7.IG31A Example documentation The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables] ifrs-full TradeAndOtherReceivables Montetary, instant, debit label Trade and other receivables IAS 1.54 h Disclosure, IAS 1.78 b Disclosure totalLabel Total trade and other receivables documentation The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables] ifrs-full TradeAndOtherReceivablesAbstract label Trade and other receivables [abstract] ifrs-full TradeAndOtherReceivablesDueFromRelated Parties Montetary, instant, debit label Receivables due from related parties IAS 1.78 b Example documentation The amount of receivables due from related parties. [Refer: Total for all related parties [member]] ifrs-full TradeReceivables Montetary, instant, debit label Trade receivables IAS 1.78 b Example documentation The amount due from customers for goods and services sold. ifrs-full TradeReceivablesMember Member label Trade receivables [member]

1209 documentation This member stands for trade receivables. [Refer: Trade receivables] IAS 1.112 c Common practice, IFRS 7.35H b (iii) Disclos ure, IFRS 7.35M b (iii) Disclos ure, IFRS 7.35N Example ifrs-full TradingEquitySecuritiesMember Member label Trading equity securities [member] IFRS 13.94 Example, IFRS 13.IE60 Example documentation This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit￾taking. ifrs-full TradingIncomeExpense Montetary, duration, credit label Trading income (expense) IAS 1.85 Common practice totalLabel Total trading income (expense) documentation The amount of income (expense) relating to trading assets and liabilities. ifrs-full TradingIncomeExpenseAbstract label Trading income (expense) [abstract] ifrs-full TradingIncomeExpenseOnDebtInstruments Montetary, duration, credit label Trading income (expense) on debt instruments IAS 1.112 c Common practice documentation The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)] ifrs-full TradingIncomeExpenseOnDerivativeFinancial Instruments Montetary, duration, credit label Trading income (expense) on derivative financial instruments IAS 1.112 c Common practice documentation The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)] ifrs-full TradingIncomeExpenseOnEquityInstruments Montetary, duration, credit label Trading income (expense) on equity instruments IAS 1.112 c Common practice

1210 documentation The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)] ifrs-full TradingIncomeExpenseOnForeignExchangeC ontracts Montetary, duration, credit label Trading income (expense) on foreign exchange contracts IAS 1.112 c Common practice documentation The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)] ifrs-full TradingSecuritiesMember Member label Trading securities [member] IFRS 7.6 Example, IFRS 7.IG40B Example documentation This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit￾taking. [Refer: Classes of financial instruments [domain]] ifrs-full TransactionPriceAllocatedToRemainingPerfor manceObligations Montetary, instant, credit label Transaction price allocated to remaining performance obligations IFRS 15.120 a Disclosur e documentation The amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [domain]] ifrs-full TransactionsRecognisedSeparatelyFromAcqu isitionOfAssetsAndAssumptionOfLiabilitiesInB usinessCombinationAxis Axis label Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis] IFRS 3.B64 l Disclosure

1211 documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full TransactionsRecognisedSeparatelyFromAcqu isitionOfAssetsAndAssumptionOfLiabilitiesInB usinessCombinationDomain Domain [default] label Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [domain] IFRS 3.B64 l Disclosure documentation This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the 'Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination' axis if no other member is used. [Refer: Total for all business combinations [member]] ifrs-full TransferBetweenFinancialLiabilitiesAndEquity AttributableToChangeInRedemptionProhibitio n Montetary, duration label Transfer between financial liabilities and equity attributable to change in redemption prohibition IFRIC 2.13 Disclosure documentation The amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition. ifrs-full TransferFromInvestmentPropertyUnderConstr uctionOrDevelopmentInvestmentProperty Montetary, duration, debit label Transfer from investment property under construction or development, investment property IAS 40.76 Common practice, IAS 40.79 d Common practice documentation The amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property] ifrs-full TransferFromToInventoriesAndOwnerOccupie dPropertyInvestmentProperty Montetary, duration, debit label Transfer from (to) inventories and owner-occupied property, investment property IAS 40.76 f Disclosure, IAS 40.79 d (vii) Disclosu re documentation The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]

1212 ifrs-full TransfersFromToOtherRetirementBenefitPlan s Montetary, duration, credit label Transfers from (to) other retirement benefit plans IAS 26.35 b (x) Disclosur e documentation The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan] ifrs-full TransfersIntoLevel3OfFairValueHierarchyAss ets Montetary, duration, debit label Transfers into Level 3 of fair value hierarchy, assets IFRS 13.93 e (iv) Disclos ure documentation The amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full TransfersIntoLevel3OfFairValueHierarchyEntit ysOwnEquityInstruments Montetary, duration, credit label Transfers into Level 3 of fair value hierarchy, entity's own equity instruments IFRS 13.93 e (iv) Disclos ure documentation The amount of transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Classes of entity's own equity instruments [domain]; Level 3 of fair value hierarchy [member]] ifrs-full TransfersIntoLevel3OfFairValueHierarchyLiab ilities Montetary, duration, credit label Transfers into Level 3 of fair value hierarchy, liabilities IFRS 13.93 e (iv) Disclos ure documentation The amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full TransfersOfCumulativeGainLossWithinEquity Montetary, duration label Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income IFRS 7.10 c Disclosure documentation The amount of transfers within equity of the cumulative gain (loss) on financial liabilities designated as at fair value through profit or loss for which changes in the liability's credit risk are presented in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full TransfersOfResearchAndDevelopmentFromE ntityRelatedPartyTransactions Montetary, duration label Transfers of research and development from entity, related party transactions IAS 24.21 e Example

1213 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1214 documentation The amount of transfers of research and development from the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full TransfersOfResearchAndDevelopmentToEntit yRelatedPartyTransactions Montetary, duration label Transfers of research and development to entity, related party transactions IAS 24.21 e Example

1215 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1216 documentation The amount of transfers of research and development to the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full TransfersOutOfLevel1IntoLevel2OfFairValueH ierarchyAssets Montetary, duration label Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period IFRS 13.93 c Disclosure

1217 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1218 documentation The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full TransfersOutOfLevel1IntoLevel2OfFairValueH ierarchyEntitysOwnEquityInstruments Montetary, duration label Transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting period IFRS 13.93 c Disclosure

1219 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1220 documentation The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Classes of entity's own equity instruments [domain]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full TransfersOutOfLevel1IntoLevel2OfFairValueH ierarchyLiabilities Montetary, duration label Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period IFRS 13.93 c Disclosure

1221 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1222 documentation The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full TransfersOutOfLevel2IntoLevel1OfFairValueH ierarchyAssets Montetary, duration label Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period IFRS 13.93 c Disclosure

1223 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1224 documentation The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full TransfersOutOfLevel2IntoLevel1OfFairValueH ierarchyEntitysOwnEquityInstruments Montetary, duration label Transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting period IFRS 13.93 c Disclosure

1225 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1226 documentation The amount of any transfers out of Level 2 and into Level 1 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Classes of entity's own equity instruments [domain]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full TransfersOutOfLevel2IntoLevel1OfFairValueH ierarchyLiabilities Montetary, duration label Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period IFRS 13.93 c Disclosure

1227 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1228 documentation The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full TransfersOutOfLevel3OfFairValueHierarchyA ssets (Monetary), duration, credit label Transfers out of Level 3 of fair value hierarchy, assets IFRS 13.93 e (iv) Disclos ure negatedLabel Transfers out of Level 3 of fair value hierarchy, assets documentation The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full TransfersOutOfLevel3OfFairValueHierarchyE ntitysOwnEquityInstruments (Monetary), duration, debit label Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments IFRS 13.93 e (iv) Disclos ure negatedLabel Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments documentation The amount of transfers of the entity's own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Classes of entity's own equity instruments [domain]; Level 3 of fair value hierarchy [member]] ifrs-full TransfersOutOfLevel3OfFairValueHierarchyLi abilities (Monetary), duration, debit label Transfers out of Level 3 of fair value hierarchy, liabilities IFRS 13.93 e (iv) Disclos ure negatedLabel Transfers out of Level 3 of fair value hierarchy, liabilities documentation The amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full TransfersUnderFinanceAgreementsFromEntit yRelatedPartyTransactions Montetary, duration label Transfers under finance agreements from entity, related party transactions IAS 24.21 g Example

1229 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1230 documentation The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Total for all related parties [member]] ifrs-full TransfersUnderFinanceAgreementsToEntityR elatedPartyTransactions Montetary, duration label Transfers under finance agreements to entity, related party transactions IAS 24.21 g Example

1231 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1232 documentation The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Total for all related parties [member]] ifrs-full TransfersUnderLicenseAgreementsFromEntit yRelatedPartyTransactions Montetary, duration label Transfers under licence agreements from entity, related party transactions IAS 24.21 f Example

1233 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1234 documentation The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full TransfersUnderLicenseAgreementsToEntityR elatedPartyTransactions Montetary, duration label Transfers under licence agreements to entity, related party transactions IAS 24.21 f Example

1235 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1236 documentation The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full TransportationExpense Montetary, duration, debit label Transportation expense IAS 1.112 c Common practice documentation The amount of expense arising from transportation services. ifrs-full TravelExpense Montetary, duration, debit label Travel expense IAS 1.112 c Common practice documentation The amount of expense arising from travel. ifrs-full TreasuryShares (Monetary), instant, debit label Treasury shares IAS 1.78 e Example, IAS 32.34 Disclosure negatedLabel Treasury shares documentation An entity’s own equity instruments, held by the entity or other members of the consolidated group. ifrs-full TreasurySharesMember Member label Treasury shares [member] IAS 1.106 Disclosure documentation This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group. ifrs-full TwelvemonthExpectedCreditLossesMember Member label 12-month expected credit losses [member] IFRS 7.35H a Disclosure, IFRS 7.35M a Disclosure documentation This member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [domain]; Lifetime expected credit losses [member]] ifrs-full TwoYearsBeforeReportingYearMember Member label Two years before reporting year [member] IFRS 17.130 Disclosure documentation This member stands for a year that ended two years before the end of the reporting year.

1237 ifrs-full TypeOfMeasurementOfExpectedCreditLosses Axis Axis label Type of measurement of expected credit losses [axis] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full TypeOfMeasurementOfExpectedCreditLosses Domain Domain [default] label Type of measurement of expected credit losses [domain] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure documentation This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the 'Type of measurement of expected credit losses' axis if no other member is used. ifrs-full TypesOfAntidilutiveInstrumentsAxis Axis label Types of antidilutive instruments [axis] IAS 33.70 c Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full TypesOfAntidilutiveInstrumentsDomain Domain [default] label Types of antidilutive instruments [domain] IAS 33.70 c Disclosure documentation This member stands for antidilutive instruments. Instruments are antidilutive when their conversion to ordinary shares would increase earnings per share or decrease loss per share from continuing operations. The calculation of diluted earnings per share does not assume conversion, exercise, or other issue of potential ordinary shares that would have an antidilutive effect on earnings per share. It also represents the standard value for the ‘Types of antidilutive instruments' axis if no other member is used. ifrs-full TypesOfContractsAxis Axis label Types of contracts [axis]

1238 documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. IFRS 15.B89 d Example, IFRS 17.96 a Example ifrs-full TypesOfContractsDomain Domain [default] label Types of contracts [domain] IFRS 15.B89 d Example, IFRS 17.96 a Example documentation This member stands for all types of contracts with customers. It also represents the standard value for the 'Types of contracts' axis if no other member is used. ifrs-full TypesOfCustomersAxis Axis label Types of customers [axis] IFRS 15.B89 c Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full TypesOfCustomersDomain Domain [default] label Types of customers [domain] IFRS 15.B89 c Example documentation This member stands for all types of customers. It also represents the standard value for the 'Types of customers' axis if no other member is used. ifrs-full TypesOfFinancialAssetsAxis Axis label Types of financial assets [axis] IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full TypesOfFinancialAssetsDomain Domain [default] label Types of financial assets [domain] IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure documentation This member stands for aggregated types of financial assets. It also represents the standard value for the 'Types of financial assets' axis if no other member is used. [Refer: Financial assets] ifrs-full TypesOfFinancialLiabilitiesAxis Axis label Types of financial liabilities [axis] IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full TypesOfFinancialLiabilitiesDomain Domain [default] label Types of financial liabilities [domain]

1239 documentation This member stands for aggregated types of financial liabilities. It also represents the standard value for the 'Types of financial liabilities' axis if no other member is used. [Refer: Financial assets] IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure ifrs-full TypesOfHedgesAxis Axis label Types of hedges [axis] IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, documentation IFRS 7.24C Disclosure The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full TypesOfHedgesDomain Domain [default] label Types of hedges [domain] IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, documentation IFRS 7.24C Disclosure This member stands for all types of hedges. It also represents the standard value for the 'Types of hedges' axis if no other member is used. ifrs-full TypesOfInterestRatesAxis Axis label Types of interest rates [axis] IFRS 7.39 Common practice documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full TypesOfInterestRatesDomain Domain [default] label Types of interest rates [domain] IFRS 7.39 Common practice documentation This member stands for all types of interest rates. It also represents the standard value for the 'Types of interest rates' axis if no other member is used. [Refer: Interest rate risk [member]] ifrs-full TypesOfInvestmentPropertyAxis Axis label Types of investment property [axis] IAS 1.112 c Common practice documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full TypesOfInvestmentPropertyDomain Domain [default] label Types of investment property [domain] IAS 1.112 c Common practice documentation This member stands for the standard value for the 'Types of investment property' axis if no other member is used. ifrs-full TypesOfNoncurrentLiabilitiesWithCovenantsA xis Axis label Types of non-current liabilities with covenants [axis] IAS 1.76ZA Disclosure

1240 documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. This axis shall be used to represent separately disclosed non-current liabilities or groups of non￾current liabilities with covenants in the scope of IAS 1.76ZA. ifrs-full TypesOfNoncurrentLiabilitiesWithCovenantsD omain Domain [default] label Types of non-current liabilities with covenants [domain] IAS 1.76ZA Disclosure documentation This member stands for the total non-current liabilities with covenants for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period. It also represents the standard value for the ‘Types of non-current liabilities with covenants’ axis if no other member is used. ifrs-full TypesOfRateregulatedActivitiesAxis Axis label Types of rate-regulated activities [axis] IFRS 14.30 Disclosure, IFRS 14.33 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full TypesOfRateregulatedActivitiesDomain Domain [default] label Types of rate-regulated activities [domain] IFRS 14.30 Disclosure, IFRS 14.33 Disclosure documentation This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the 'Types of rate-regulated activities' axis if no other member is used. ifrs-full TypesOfRisksAxis Axis label Types of risks [axis] Effective 2025-01- 01 IAS 21.A19 f Disclosu re, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosur e, IFRS 7.21C Disclosure, documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

1241 IFRS 7.33 Disclosure, IFRS 7.34 Disclosure ifrs-full TypesOfRisksDomain Domain [default] label Types of risks [domain] Effective 2025-01- 01 IAS 21.A19 f Disclosu re, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosur e, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure documentation This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used. ifrs-full TypesOfSharebasedPaymentArrangementsA xis Axis label Types of share-based payment arrangements [axis] IFRS 2.45 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full TypesOfSharebasedPaymentArrangementsD omain Domain [default] label Types of share-based payment arrangements [domain] IFRS 2.45 Disclosure documentation This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the 'Types of share-based payment arrangements' axis if no other member is used. ifrs-full UMTSLicencesMember Member label UMTS licences [member]

1242 documentation This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises] IAS 38.119 Common practice ifrs-full UnadjustedComparativeInformationHasBeenP reparedOnDifferentBasis True/False label Unadjusted comparative information has been prepared on different basis IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosur e, IFRS 17.C27 Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the unadjusted comparative information in the financial statements has been prepared on a different basis. ifrs-full UnallocatedAmountsMember Member label Unallocated amounts [member] IFRS 8.28 Example, IFRS 8.IG4 Example documentation This member stands for items that have not been allocated to operating segments. ifrs-full UnallocatedGoodwill Montetary, instant, debit label Unallocated goodwill IAS 36.133 Disclosure documentation The amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Total for all cash-generating units [member]; Total for all business combinations [member]] ifrs-full UnconsolidatedStructuredEntitiesAxis Axis label Unconsolidated structured entities [axis] IFRS 12.B4 e Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full UnconsolidatedStructuredEntitiesControlledBy InvestmentEntityAxis Axis label Unconsolidated structured entities controlled by investment entity [axis] IFRS 12.19F Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

1243 ifrs-full UnconsolidatedStructuredEntitiesControlledBy InvestmentEntityDomain Domain [default] label Unconsolidated structured entities controlled by investment entity [domain] IFRS 12.19F Disclosure documentation This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the 'Unconsolidated structured entities controlled by investment entity' axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Total for all unconsolidated structured entities [member]] ifrs-full UnconsolidatedStructuredEntitiesDomain Domain [default] label Unconsolidated structured entities [domain] IFRS 12.B4 e Disclosure documentation This member stands for the standard value for the 'Unconsolidated structured entities' axis if no other member is used. ifrs-full UnconsolidatedStructuredEntitiesMember Member label Total for all unconsolidated structured entities [member] IFRS 12.B4 e Disclosure documentation This member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]] ifrs-full UnconsolidatedSubsidiariesAxis Axis label Unconsolidated subsidiaries [axis] IFRS 12.19B Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full UnconsolidatedSubsidiariesControlledBySubs idiariesOfInvestmentEntityMember Member label Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member] IFRS 12.19C Disclosure

1244 documentation This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full UnconsolidatedSubsidiariesDomain Domain [default] label Unconsolidated subsidiaries [domain] IFRS 12.19B Disclosure documentation This member stands for the standard value for the 'Unconsolidated subsidiaries' axis if no other member is used. ifrs-full UnconsolidatedSubsidiariesMember Member label Unconsolidated subsidiaries [member] IFRS 12.19B Disclosure documentation This member stands for unconsolidated subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full UnconsolidatedSubsidiariesThatInvestmentEn tityControlsDirectlyMember Member label Unconsolidated subsidiaries that investment entity controls directly [member] IFRS 12.19B Disclosure documentation This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full UndatedSubordinatedLiabilities Montetary, instant, credit label Undated subordinated liabilities IAS 1.112 c Common practice documentation The amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities] ifrs-full UnderlyingEquityInstrumentAndDepositaryRe ceiptsAxis Axis label Underlying equity instrument and depositary receipts [axis] IAS 1.112 c Common practice documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full UnderlyingEquityInstrumentAndDepositaryRe ceiptsDomain Domain [default] label Underlying equity instrument and depositary receipts [domain] IAS 1.112 c Common practice documentation This member stands for the standard value for the ‘Underlying equity instrument and depositary receipts’ axis if no other member is used.

1245 ifrs-full UndiscountedCashOutflowRequiredToRepurc haseDerecognisedFinancialAssets Montetary, instant, credit label Undiscounted cash outflow required to repurchase derecognised financial assets IFRS 7.42E d Disclosure documentation The undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets] ifrs-full UndiscountedExpectedCreditLossesAtInitialR ecognitionOnPurchasedOrOriginatedCreditim pairedFinancialAssetsInitiallyRecognised Montetary, duration, credit label Undiscounted expected credit losses at initial recognition on purchased or originated credit￾impaired financial assets initially recognised IFRS 7.35H c Disclosure documentation The amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired. ifrs-full UndiscountedFinanceLeasePaymentsToBeRe ceived Montetary, instant, debit label Undiscounted finance lease payments to be received IFRS 16.94 Disclosure documentation The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. ifrs-full UndiscountedOperatingLeasePaymentsToBe Received Montetary, instant, debit label Undiscounted operating lease payments to be received IFRS 16.97 Disclosure documentation The amount of undiscounted operating lease payments to be received. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. ifrs-full UndrawnBorrowingFacilities Montetary, instant, credit label Undrawn borrowing facilities IAS 7.50 a Example documentation The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments] ifrs-full UnearnedFinanceIncomeRelatingToFinanceL easePaymentsReceivable (Monetary), instant, credit label Unearned finance income relating to finance lease payments receivable IFRS 16.94 Disclosure

1246 negatedLabel Unearned finance income relating to finance lease payments receivable documentation The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Finance income] ifrs-full UnitsOfProductionMethodMember Member label Units of production method [member] IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure documentation This member stands for the units of production method of depreciation or amortisation. ifrs-full UnobservableInputsAxis Axis label Unobservable inputs [axis] IFRS 13.93 d Disclosure, IFRS 13.93 h Common documentation practice The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full UnobservableInputsDomain Domain [default] label Unobservable inputs [domain] IFRS 13.93 d Disclosure, IFRS 13.93 h Common documentation practice This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis if no other member is used. ifrs-full UnratedCreditExposures Montetary, instant label Unrated credit exposures Expired 2023-01- 01 IFRS 7.36 c Disclosur e, Expired 2023-01- 01 IFRS 7.IG24 c Examp le commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure] ifrs-full UnrealisedForeignExchangeGainsLossesMe mber Member label Unrealised foreign exchange gains (losses) [member] IAS 12.81 g Common practice documentation This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised. ifrs-full UnrecognisedShareOfLossesOfAssociates label Unrecognised share of losses of associates IFRS 12.22 c Disclosure

1247 Montetary, duration, debit documentation The amount of the unrecognised share of associates' losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all associates [member]] ifrs-full UnrecognisedShareOfLossesOfJointVentures Montetary, duration, debit label Unrecognised share of losses of joint ventures IFRS 12.22 c Disclosure documentation The amount of the unrecognised share of joint ventures' losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all joint ventures [member]] ifrs-full UnsecuredBankLoansReceived Montetary, instant, credit label Unsecured bank loans received IAS 1.112 c Common practice documentation The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received] ifrs-full UnusedProvisionReversedOtherProvisions (Monetary), duration, debit label Unused provision reversed, other provisions IAS 37.84 d Disclosure negatedLabel Unused provision reversed, other provisions documentation The amount reversed for unused other provisions. [Refer: Other provisions] ifrs-full UnusedTaxCreditsForWhichNoDeferredTaxA ssetRecognised Montetary, instant label Unused tax credits for which no deferred tax asset recognised IAS 12.81 e Disclosure

1248 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1249 documentation The amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]] ifrs-full UnusedTaxCreditsMember Member label Unused tax credits [member] IAS 12.81 g Disclosure documentation This member stands for tax credits that have been received and are carried forward for use against future taxable profit. ifrs-full UnusedTaxLossesForWhichNoDeferredTaxA ssetRecognised Montetary, instant label Unused tax losses for which no deferred tax asset recognised IAS 12.81 e Disclosure

1250 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

1251 documentation The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]] ifrs-full UnusedTaxLossesMember Member label Unused tax losses [member] IAS 12.81 g Disclosure documentation This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit. ifrs-full UsefulLifeMeasuredAsPeriodOfTimeBiological AssetsAtCost Duration label Useful life measured as period of time, biological assets, at cost IAS 41.54 e Disclosure documentation The useful life, measured as period of time, used for biological assets. [Refer: Biological assets] ifrs-full UsefulLifeMeasuredAsPeriodOfTimeIntangibl eAssetsOtherThanGoodwill Duration label Useful life measured as period of time, intangible assets other than goodwill IAS 38.118 a Disclosure documentation The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full UsefulLifeMeasuredAsPeriodOfTimeInvestme ntPropertyCostModel Duration label Useful life measured as period of time, investment property, cost model IAS 40.79 b Disclosure documentation The useful life, measured as period of time, used for investment property. [Refer: Investment property] ifrs-full UsefulLifeMeasuredAsPeriodOfTimeProperty PlantAndEquipment Duration label Useful life measured as period of time, property, plant and equipment IAS 16.73 c Disclosure documentation The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full UsefulLifeMeasuredInProductionOrOtherSimil arUnitsBiologicalAssetsAtCost Decimal, duration label Useful life measured in production or other similar units, biological assets, at cost IAS 41.54 e Disclosure documentation The useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets]

1252 ifrs-full UsefulLifeMeasuredInProductionOrOtherSimil arUnitsIntangibleAssetsOtherThanGoodwill Decimal, duration label Useful life measured in production or other similar units, intangible assets other than goodwill IAS 38.118 a Disclosure documentation The useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full UsefulLifeMeasuredInProductionOrOtherSimil arUnitsPropertyPlantAndEquipment Decimal, duration label Useful life measured in production or other similar units, property, plant and equipment IAS 16.73 c Disclosure documentation The useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full UtilisationAllowanceAccountForCreditLosses OfFinancialAssets (Monetary), duration, debit label Utilisation, allowance account for credit losses of financial assets Expired 2023-01- 01 IFRS 7.16 Common practice negatedLabel Utilisation, allowance account for credit losses of financial assets commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets] ifrs-full UtilitiesExpense Montetary, duration, debit label Utilities expense IAS 1.112 c Common practice documentation The amount of expense arising from purchased utilities. ifrs-full ValuationApproachDomain Domain label Valuation approach [domain] IAS 36.130 f (ii) Disclosur e, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure documentation This member stands for the valuation approach used. ifrs-full ValuationTechniquesUsedInFairValueMeasur ementAssets List label Valuation techniques used in fair value measurement, assets IFRS 13.93 d Disclosure

1253 commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates which valuation techniques are used for the fair value measurement of assets. ifrs-full ValuationTechniquesUsedInFairValueMeasur ementAxis Axis label Valuation techniques used in fair value measurement [axis] IFRS 13.93 d Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ValuationTechniquesUsedInFairValueMeasur ementDomain Domain [default] label Valuation techniques used in fair value measurement [domain] IFRS 13.93 d Disclosure documentation This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the 'Valuation techniques used in fair value measurement' axis if no other member is used. [Refer: At fair value [member]] ifrs-full ValuationTechniquesUsedInFairValueMeasur ementEntitysOwnEquityInstruments List label Valuation techniques used in fair value measurement, entity's own equity instruments IFRS 13.93 d Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates which valuation techniques are used for the fair value measurement of the entity's own equity instruments. ifrs-full ValuationTechniquesUsedInFairValueMeasur ementLiabilities List label Valuation techniques used in fair value measurement, liabilities IFRS 13.93 d Disclosure

1254 commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates which valuation techniques are used for the fair value measurement of liabilities. ifrs-full ValuationTechniquesUsedToMeasureFairValu eLessCostsOfDisposal List label Valuation techniques used to measure fair value less costs of disposal IAS 36.130 f (ii) Disclosur e, IAS 36.134 e Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates which valuation techniques are used to measure fair value less costs of disposal for a cash-generating unit (group of units). ifrs-full ValueAddedTaxPayables Montetary, instant, credit label Value added tax payables IAS 1.78 Common practice documentation The amount of payables related to a value added tax. ifrs-full ValueAddedTaxReceivables Montetary, instant, debit label Value added tax receivables IAS 1.78 b Common practice documentation The amount of receivables related to a value added tax. ifrs-full ValueAtRisk Montetary, instant label Value at risk

1255 commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] IFRS 7.41 Common practice

1256 documentation The measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon. ifrs-full ValueInUseMember Member label Value in use [member] IAS 36.130 e Disclosure documentation This member stands for the value in use. The value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit. ifrs-full ValueOfBusinessAcquiredMember Member label Value of business acquired [member] IAS 38.119 Common practice documentation This member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Total for all business combinations [member]] ifrs-full Vehicles Montetary, instant, debit label Vehicles IAS 16.37 Common practice totalLabel Total vehicles documentation The amount of property, plant and equipment representing vehicles used in the entity's operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment] ifrs-full VehiclesAbstract label Vehicles [abstract] ifrs-full VehiclesMember Member label Vehicles [member] IAS 16.37 Common practice documentation This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]

1257 ifrs-full VoluntaryChangesInAccountingPolicyAxis Axis label Voluntary changes in accounting policy [axis] IAS 8.29 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full VoluntaryChangesInAccountingPolicyDomain Domain [default] label Voluntary changes in accounting policy [domain] IAS 8.29 Disclosure documentation This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the 'Voluntary changes in accounting policy' axis if no other member is used. ifrs-full WagesAndSalaries Montetary, duration, debit label Wages and salaries IAS 19.9 Common practice documentation A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense] ifrs-full WarrantLiability Montetary, instant, credit label Warrant liability IAS 1.55 Common practice documentation The amount of warrant liabilities. ifrs-full WarrantReserve Montetary, instant, credit label Warrant reserve IAS 1.78 e Common practice documentation A component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments] ifrs-full WarrantReserveMember Member label Warrant reserve [member]

1258 documentation This member stands for a component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share￾based payments [member]] IAS 1.108 Common practice ifrs-full WarrantsMember Member label Warrants [member] IAS 33.70 c Common practice documentation This member stands for warrants. ifrs-full WarrantyContingentLiabilityMember Member label Warranty contingent liability [member] IAS 37.88 Example documentation This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Classes of contingent liabilities [domain]] ifrs-full WarrantyProvision Montetary, instant, credit label Warranty provision IAS 37 - Example 1 Warranties Example, IAS 37.87 Example totalLabel Total warranty provision documentation The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions] ifrs-full WarrantyProvisionAbstract label Warranty provision [abstract] ifrs-full WarrantyProvisionMember Member label Warranty provision [member] IAS 37 - Example 1 Warranties Example, documentation IAS 37.87 Example This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Classes of other provisions [domain]] ifrs-full WeightedAverageCostMember Member label Weighted average cost [member] IAS 2.36 a Disclosure documentation This member stands for the weighted average cost formula method of inventory measurement. ifrs-full WeightedAverageCostOfCapitalMeasurement InputMember Member label Weighted average cost of capital, measurement input [member] IFRS 13.93 d Example, IFRS 13.IE63 Example documentation This member stands for the weighted average cost of capital used as a measurement input.

1259 ifrs-full WeightedAverageDurationOfDefinedBenefitO bligation2019 Duration label Weighted average duration of defined benefit obligation IAS 19.147 c Disclosure documentation The weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]] ifrs-full WeightedAverageExercisePriceOfOtherEquity InstrumentsExercisableInSharebasedPaymen tArrangement2019 Per share label Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement IFRS 2.45 Common practice documentation The weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full WeightedAverageExercisePriceOfOtherEquity InstrumentsExercisedOrVestedInSharebased PaymentArrangement2019 Per share label Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement IFRS 2.45 Common practice documentation The weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full WeightedAverageExercisePriceOfOtherEquity InstrumentsExpiredInSharebasedPaymentArr angement2019 Per share label Weighted average exercise price of other equity instruments expired in share-based payment arrangement IFRS 2.45 Common practice documentation The weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full WeightedAverageExercisePriceOfOtherEquity InstrumentsForfeitedInSharebasedPaymentAr rangement2019 Per share label Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement IFRS 2.45 Common practice

1260 documentation The weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full WeightedAverageExercisePriceOfOtherEquity InstrumentsGrantedInSharebasedPaymentArr angement2019 Per share label Weighted average exercise price of other equity instruments granted in share-based payment arrangement IFRS 2.45 Common practice documentation The weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full WeightedAverageExercisePriceOfOtherEquity InstrumentsOutstandingInSharebasedPaymen tArrangement2019 Per share label Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement IFRS 2.45 Common practice periodEndLabel Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period periodStartLabel Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of period documentation The weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full WeightedAverageExercisePriceOfShareOptio nsExercisableInSharebasedPaymentArrange ment2019 Per share label Weighted average exercise price of share options exercisable in share-based payment arrangement IFRS 2.45 b (vii) Disclosu re documentation The weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]

1261 ifrs-full WeightedAverageExercisePriceOfShareOptio nsExercisedInSharebasedPaymentArrangem ent2019 Per share label Weighted average exercise price of share options exercised in share-based payment arrangement IFRS 2.45 b (iv) Disclosu re documentation The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full WeightedAverageExercisePriceOfShareOptio nsExpiredInSharebasedPaymentArrangement 2019 Per share label Weighted average exercise price of share options expired in share-based payment arrangement IFRS 2.45 b (v) Disclosur e documentation The weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full WeightedAverageExercisePriceOfShareOptio nsForfeitedInSharebasedPaymentArrangeme nt2019 Per share label Weighted average exercise price of share options forfeited in share-based payment arrangement IFRS 2.45 b (iii) Disclosu re documentation The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full WeightedAverageExercisePriceOfShareOptio nsGrantedInSharebasedPaymentArrangemen t2019 Per share label Weighted average exercise price of share options granted in share-based payment arrangement IFRS 2.45 b (ii) Disclosur e documentation The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full WeightedAverageExercisePriceOfShareOptio nsInSharebasedPaymentArrangementExercis edDuringPeriodAtDateOfExercise2019 Per share label Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise IFRS 2.45 c Disclosure

1262 documentation The weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Types of share-based payment arrangements [domain]; Weighted average [member]] ifrs-full WeightedAverageExercisePriceOfShareOptio nsOutstandingInSharebasedPaymentArrange ment2019 Per share label Weighted average exercise price of share options outstanding in share-based payment arrangement IFRS 2.45 b (i) Disclosur e, IFRS 2.45 b (vi) Disclosu re periodEndLabel Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period periodStartLabel Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period documentation The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full WeightedAverageFairValueAtMeasurementD ateOtherEquityInstrumentsGranted Montetary, instant, credit label Weighted average fair value at measurement date, other equity instruments granted IFRS 2.47 b Disclosure documentation The weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]] ifrs-full WeightedAverageFairValueAtMeasurementD ateShareOptionsGranted Montetary, instant, credit label Weighted average fair value at measurement date, share options granted IFRS 2.47 a Disclosure documentation The weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]] ifrs-full WeightedAverageLesseesIncrementalBorrowi ngRateAppliedToLeaseLiabilitiesRecognisedA tDateOfInitialApplicationOfIFRS16 Percent label Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16 IFRS 16.C12 a Disclosur e

1263 documentation The weighted average lessee's incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. ifrs-full WeightedAverageMember Member label Weighted average [member] IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 7.7 Common practice documentation This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average. ifrs-full WeightedAverageNumberOfInstrumentsUsedI nCalculatingBasicEarningsLossPerInstrument ParticipatingEquityInstrumentsOtherThanOrdi naryShares Shares label Weighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments other than ordinary shares IAS 33.A14 Common practice documentation The weighted average number of instruments used in calculating basic earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares] ifrs-full WeightedAverageNumberOfInstrumentsUsedI nCalculatingDilutedEarningsLossPerInstrume ntParticipatingEquityInstrumentsOtherThanOr dinaryShares Shares label Weighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares IAS 33.A14 Common practice

1264 documentation The weighted average number of instruments used in calculating diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares] ifrs-full WeightedAverageNumberOfParticipatingEquit yInstrumentsOtherThanOrdinarySharesAbstra ct label Weighted average number of participating equity instruments other than ordinary shares [abstract] ifrs-full WeightedAverageRemainingContractualLifeOf OutstandingShareOptions2019 Duration label Weighted average remaining contractual life of outstanding share options IFRS 2.45 d Disclosure documentation The weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] ifrs-full WeightedAverageSharePrice2019 Per share label Weighted average share price IFRS 2.45 c Disclosure documentation The weighted average share price. [Refer: Weighted average [member]] ifrs-full WeightedAverageSharePriceShareOptionsGr anted2019 Per share label Weighted average share price, share options granted IFRS 2.47 a (i) Disclosur e documentation The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]] ifrs-full WeightedAverageShares Shares label Weighted average number of ordinary shares used in calculating basic earnings per share IAS 33.70 b Disclosure documentation The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.

1265 ifrs-full WeightedAverageSharesAndAdjustedWeighte dAverageSharesAbstract label Weighted average ordinary shares used in calculating basic and diluted earnings per share [abstract] ifrs-full WhollyOrPartlyFundedDefinedBenefitPlansMe mber Member label Wholly or partly funded defined benefit plans [member] IAS 19.138 e Example documentation This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full WhollyUnfundedDefinedBenefitPlansMember Member label Wholly unfunded defined benefit plans [member] IAS 19.138 e Example documentation This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full WorkInProgress Montetary, instant, debit label Current work in progress IAS 1.78 c Example, IAS 2.37 Common documentation practice A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories] ifrs-full WritedownsReversalsOfInventories Montetary, duration, debit label Write-downs (reversals of write-downs) of inventories IAS 1.98 a Disclosure netLabel Net write-downs (reversals of write-downs) of inventories documentation The amount recognised resulting from the write￾down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories] ifrs-full WritedownsReversalsOfPropertyPlantAndEqu ipment Montetary, duration label Write-downs (reversals of write-downs) of property, plant and equipment IAS 1.98 a Disclosure netLabel Net write-downs (reversals of write-downs) of property, plant and equipment

1266 commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The amount recognised resulting from the write￾down of property, plant and equipment to its recoverable amount or reversals of those write￾downs. [Refer: Property, plant and equipment] ifrs-full WritedownsReversalsOfWritedownsOfInvento riesAbstract label Write-downs (reversals of write-downs) of inventories [abstract] ifrs-full WritedownsReversalsOfWritedownsOfPropert yPlantAndEquipmentAbstract label Write-downs (reversals of write-downs) of property, plant and equipment [abstract] ifrs-full WrittenPutOptionsMember Member label Written put options [member] IFRS 7.B33 Example, IFRS 7.IG40B Example documentation This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified strike price if the other party exercises the option. [Refer: Derivatives [member]] ifrs-full YearsOfInsuranceClaimAxis Axis label Years of insurance claim [axis] IFRS 17.130 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full YearsOfInsuranceClaimDomain Domain [default] label Years of insurance claim [domain] IFRS 17.130 Disclosure documentation This member stands for all years of the insurance claims. It also represents the standard value for the 'Years of insurance claim' axis if no other member is used. ifrs-full YieldUsedToDiscountCashFlowsThatDoNotV aryBasedOnReturnsOnUnderlyingItems Percent label Yield used to discount cash flows that do not vary based on returns on underlying items IFRS 17.120 Disclosure

1267 documentation The yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the entity.